Text file: 7163.txt
author: roxy5
downvotes: 0
end consideration date: 2016-01-05
id: '7163'
number comments: 4
number views: 3277
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nPursuant to the Law on Value Added\
  \ Tax (Official Gazette of the Republic of Slovenia, No. 13-11-UPB.. 90/15; ZDDV-1),\
  \ VAT is levied and paid on every supply of goods and services made by a taxable\
  \ person in the course of his economic activity in the territory of the Republic\
  \ of Slovenia, unless an exemption from VAT is provided for by law. In order for\
  \ a particular supply of goods or services to be taxable, all of the following conditions\
  \ must be met. Any person who carries out an activity independently is considered\
  \ to be a taxable person for VAT purposes.\nAs we understand the above proposal,\
  \ the sale of a sport horse is made by a natural person who is not engaged in the\
  \ breeding or resale of sport horses. In this case, no VAT liability arises as one\
  \ of the basic conditions for charging VAT, that the supply is made by the taxable\
  \ person in the course of his economic activity, is not fulfilled. A one-off sale\
  \ cannot be considered to constitute the carrying on of an economic activity within\
  \ the meaning of the VAT Act.\nNotwithstanding the above, VAT is chargeable in the\
  \ case of the sale of a sport horse if it is apparent from all the circumstances\
  \ of the case that it is the carrying on of an economic activity, which is to be\
  \ determined on a case-by-case basis.\n "
response date: 2016-01-20
response due date: null
sent date: 2015-12-07
title: Sport horse tax
upvotes: 15
url: https://predlagam.vladi.si/predlog/7163
