{"id":6753,"date":"2022-01-28T08:40:45","date_gmt":"2022-01-28T08:40:45","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=2665"},"modified":"2022-01-28T08:40:45","modified_gmt":"2022-01-28T08:40:45","slug":"pdv-u-provodenju-postupka-ovrhe","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/pdv-u-provodenju-postupka-ovrhe\/","title":{"rendered":"PDV u provo\u0111enju postupka ovrhe"},"content":{"rendered":"<p>Ovrhom prisilno napla\u0107ujemo potra\u017eivanja od du\u017enika koji nije podmirio svoje nov\u010dane obveze prema vjerovniku.<!--more--> Ovrha se mo\u017ee provesti na dva na\u010dina: na temelju vjerodostojnih isprava i na temelju ovr\u0161nih isprava. Vjerovnik sam mo\u017ee izabrati predmet ovrhe, odnosno na kojoj \u0107e se imovini du\u017enika prisilno naplatiti potra\u017eivanje.<\/p>\n<p><strong>Vjerovnik, odnosno ovrhovoditelj prisilno napla\u0107uje:<\/strong><\/p>\n<ul>\n<li>Glavnicu duga,<\/li>\n<li>Zatezne kamate,<\/li>\n<li>Tro\u0161kove ovr\u0161nog postupka.<\/li>\n<\/ul>\n<p>Tro\u0161kovi ovr\u0161nog postupka izdaci su koji su nastali prilikom anga\u017eiranja pravnih tijela, javnog bilje\u017enika, eventualno vje\u0161taka, sav tro\u0161ak u vezi isho\u0111enja potrebne dokumentacije (po\u0161tanske usluge, klauzule pravomo\u0107nosti&#8230;). U slu\u010daju provo\u0111enja ovrhe nad nov\u010danim sredstvima, u tro\u0161kove ovr\u0161nog postupka spadaju i svi tro\u0161kovi pla\u0107anja naknade ovla\u0161tenoj financijskoj instituciji.<\/p>\n<p>Ovrhovoditeljevi tro\u0161kovi ovr\u0161nog postupka nisu iskazani u iznosima s PDV-om, ve\u0107 su umanjeni za pretporez. Dakle, <strong>pretporez nije dio tro\u0161ka<\/strong>, nego je stavka koja se odbija pri obra\u010dunu poreza na dodanu vrijednost. Subjekt koji ima pravo prisilno naplatiti tro\u0161kove vezane uz postupak pokretanja i provo\u0111enja ovrhe nema pravo naplatiti du\u017eniku PDV iz ra\u010duna odvjetnika, Fine, HP-a i ostalih anga\u017eiranih. No, ovrhovoditelj koji je primio uslugu anga\u017eiranih subjekata, po primljenim ra\u010dunima ostvaruje pravo na pretporez. To zna\u010di da mu pretporez umanjuje obvezu PDV-a prema dr\u017eavi, a ovisno o obra\u010dunskom razdoblju \u010dak mo\u017ee ostvariti i povrat novca od dr\u017eave.<\/p>\n<p>Ako se ipak desi situacija da je ovrhovoditelj od du\u017enika naplatio svotu koja uklju\u010duje PDV po toj \u0107e osnovi ostvariti izvanredan prihod. Naime, ovrha se <strong>ne provodi s ciljem ostvarivanja dodatnog prihoda <\/strong>ve\u0107 s ciljem naplate nenapla\u0107enog potra\u017eivanja, stoga ne smije rezultirati izvanrednim prihodom. Stoga, ako na ovaj na\u010din vjerovnik stekne prihod bez pravne osnove du\u017ean je isplatiti du\u017eniku prekomjerno napla\u0107ene tro\u0161kove. <strong>Vjerovnik ima pravo na naplatu tro\u0161kova u vezi provo\u0111enja postupka ovrhe, ali ne smije ostvariti i dodatan prihod.<\/strong><\/p>\n<p>Gore navedeno vrijedi u slu\u010dajevima kada je vjerovnik u sustavu PDV-a. Subjekti koji <strong>nisu obveznici PDV-a<\/strong> nemaju pravo na priznavanje pretporeza. Ukoliko ovrhovoditelj nije obveznik PDV-a utoliko tro\u0161kovi ovr\u0161nog postupka <strong>uklju\u010duju i PDV <\/strong>koji su mu naplatili svi anga\u017eirani subjekti. U tom slu\u010daju on ima pravo teretiti du\u017enika za tro\u0161kove postupka zajedno s uklju\u010denim porezom na dodatnu vrijednost.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ovrhom prisilno napla\u0107ujemo potra\u017eivanja od du\u017enika koji nije podmirio svoje nov\u010dane obveze prema vjerovniku.<\/p>\n","protected":false},"author":6,"featured_media":6993,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PDV u provo\u0111enju postupka ovrhe - Coneo<\/title>\n<meta name=\"description\" content=\"Subjekt koji ima pravo prisilno naplatiti tro\u0161kove vezane uz postupak pokretanja i provo\u0111enja ovrhe nema pravo naplatiti du\u017eniku PDV iz ra\u010duna anga\u017eiranih.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/pdv-u-provodenju-postupka-ovrhe\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PDV u provo\u0111enju postupka ovrhe - 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