{"id":139145,"date":"2019-12-25T14:09:11","date_gmt":"2019-12-25T13:09:11","guid":{"rendered":"https:\/\/www.prijedordanas.com\/?p=139145"},"modified":"2019-12-25T14:09:11","modified_gmt":"2019-12-25T13:09:11","slug":"arcelor-mittal-transfernim-cijenama-utajio-33-miliona-km","status":"publish","type":"post","link":"https:\/\/www.prijedordanas.com\/?p=139145","title":{"rendered":"\u201eArcelor Mittal\u201c transfernim cijenama utajio 3,3 miliona KM"},"content":{"rendered":"<p><a href=\"https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/direkcija-decembar-2019.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-139146\" src=\"https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/direkcija-decembar-2019-300x222.jpg\" alt=\"\" width=\"300\" height=\"222\" srcset=\"https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/direkcija-decembar-2019-300x222.jpg 300w, https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/direkcija-decembar-2019.jpg 675w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>Studija transfernih cijena \u201eArcelor Mittala\u201c Prijedor, \u010diju je izradu naru\u010dila Poreska uprava Republike Srpke (PURS), zavr\u0161ena je i pokazuje da je ta kompanija imala transferne cijene sa dvije povezane firme, koje ne odgovaraju tr\u017ei\u0161nim, \u010dime je Bud\u017eet RS o\u0161te\u0107en za vi\u0161e od 3,3 miliona maraka, plus zatezne kamate \u010dija visina tek treba da bude utvr\u0111ena, otkriva portal CAPITAL.<\/p>\n<p>Da PURS provjerava 270 miliona sumnjivih transakcija \u201cArcelor Mittala\u201d CAPITAL je objavio u julu kada je raspisan tender za nabavku konsultantskih usluga izrade studije transfernih cijena.<\/p>\n<p>Studija, koja je u posjedu CAPITAL-a, pokazuje da je analizirana dokumentacija o transfernim cijenama \u201eArcelor Mittala\u201c za period od 2010. do 2013. godine koju je pripremila konsultantska ku\u0107a PWC, kao i provjera dodatne dokumentacije koja se odnosi na problematiku formiranja transfernih cijena izme\u0111u povezanih lica. Analizirani su i podaci PURS i kompanije \u201eMittal\u201c.<\/p>\n<p><a href=\"https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/capital-mittal-analiza-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-139147\" src=\"https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/capital-mittal-analiza-1-255x300.jpg\" alt=\"\" width=\"255\" height=\"300\" srcset=\"https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/capital-mittal-analiza-1-255x300.jpg 255w, https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/capital-mittal-analiza-1.jpg 510w\" sizes=\"(max-width: 255px) 100vw, 255px\" \/><\/a>\u201eDo\u0161li smo do zaklju\u010dka da cijene u transakciji prodaje \u017eeljezne rude izme\u0111u \u201eArcelor Mittala\u201c i povezanih lica nisu u skladu sa principom \u201evan dohvata ruke\u201c i da je potrebno izvr\u0161iti korekcije u poreskom bilansu po osnovu poreza na dobit\u201c, navedeno je u analizi koju je izradila beogradska \u201eCrowe RS\u201c koja je zajedno sa \u201eBam Consult\u201c Banjaluka uradila studiju za Poresku upravu RS.<\/p>\n<p>Oni su naveli da utvr\u0111ene korekcije u poreskom bilansu po osnovu transfernih cijena, na osnovu novog interkvartilnog raspona mar\u017ei i mar\u017ei koje \u201eMittal\u201c ostvaruje u transakcijama prodaje \u017eeljezne rude povezanim licima iznose 3.379.772 KM.<\/p>\n<p>\u201eKako se korekcije odnose na periode za koje je u skladu sa va\u017ee\u0107im zakonima poreska obaveza dospjela, potrebno je izvr\u0161iti obra\u010dun zatezne kamate za ka\u0161njenje u pla\u0107anju javnih prihoda\u201c, navedeno je u analizi.<\/p>\n<p>Iz analize je vidljivo da je \u201eArcelor Mittal\u201c Prijedor imao transferne cijene koje ne odgovaraju tr\u017ei\u0161nim sa kompanijama \u201eArcelor Mittal\u201c Zenica i \u201eArcelor Mittal Sourcing\u201c.<\/p>\n<p><a href=\"https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/capital-mittal-analiza-2.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/capital-mittal-analiza-2-232x300.jpg\" alt=\"\" width=\"232\" height=\"300\" class=\"alignleft size-medium wp-image-139148\" srcset=\"https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/capital-mittal-analiza-2-232x300.jpg 232w, https:\/\/www.prijedordanas.com\/wp-content\/uploads\/2019\/12\/capital-mittal-analiza-2.jpg 463w\" sizes=\"(max-width: 232px) 100vw, 232px\" \/><\/a>Podsje\u0107amo, cilj PURS je bio da se sistemati\u010dnom analizom transfernih cijena u posmatranom periodu, te ocjenom svih pribavljenih dokaza u upravnom postupku dostavi nalaz i mi\u0161ljenje u smislu utvr\u0111enja da li su transferne cijene \u017eeljezne rude koje je \u201eArcelor Mittal\u201c prometovao sa povezanim dru\u0161tvima u skladu sa tr\u017ei\u0161nim cijenama, odnosno da li su transakcije koje su analizirane u posmatranom periodu sprovedene u skladu s principom \u201evan dohvata ruke\u201c i propisima RS koji su va\u017eili u momentu preduzimanja transakcija.<\/p>\n<p>Poreska uprava RS prilikom tra\u017eenja analize navela je da ne isklju\u010duje mogu\u0107nost da zbog transfernih cijena zavr\u0161i i na sudu s kompanijom \u201eArcelor Mittal\u201c.<\/p>\n<p>capital.ba<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Studija transfernih cijena \u201eArcelor Mittala\u201c Prijedor, \u010diju je izradu naru\u010dila Poreska uprava Republike Srpke (PURS), zavr\u0161ena je i pokazuje da je ta kompanija imala transferne cijene sa dvije povezane firme, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[8],"tags":[10045],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - 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