| KRATKA VSEBINA | Cilj tega prispevka je vzpodbuditi poenoteno prakso obračunavanja davka na dodano vrednost v knjižnicah. Osnova za članek so bili mednarodni in domači pravni viri, ki so temelj obdavčitve v Republiki Sloveniji. Knjižnične publikacije so praviloma obdavčene z 20% stopnjo DDV, tako pri uvozu izven Evropske unije kot pri prodaji znotraj nje, razen tiskanih publikacij, ki so znotraj Evropske unije obdavčene z nižjo, 8,5% stopnjo, pri uvozu pa oproščene plačila davka na podlagi mednarodnega sporazuma. Medknjižnična izposoja ostaja v celoti oproščena plačila davka na dodano vrednost, kot je to urejeno tudi v Evropi in tujini. Z vidika narodnega gospodarstva in prednosti se podpira t. i. Samoobdavčitev v državi prejemnici knjižničnega gradiva, če gre za nabavo iz drugih držav članic Evropske unije in tudi izven nje. // The aim of thisarticle is to stimulate the unified practice of the settlement of value added tax. This article draws from international and domestic law sources, which are fundamental for the taxation in Slovenia. As a rule, library publications are taxed with a 20% rate of value added tax, for imports intothe European Union as well as within the European Union. The exception are printed publications which are, in the European Union, taxed with the lower, 8,5% rate and are tax exempt for imports from non-member countries of the European Union. The interlibrary loan is still entirely tax exempt, regulated as in the rest of Europe and abroad. If the purchases are made from other European Union countries or from countries outside the EU, from the perspective of the nacional economy, the so called self-taxation in thecountry receiving library publications is strongly supported. |