20.500.12556/DKUM-40102 OBDAVČITEV PREVOZNIH SRESTEV TAXATION OF TRANSPORT Obdavčitev je pravno dejanje, ki ga opravi pristojni davčni organ tako, da izda davčno odločbo, kjer v izreku na temelju davčne osnove uporabi davčno tarifo. Prevozna sredstva so obdavčena z naslednjimi dajatvami: · davkom na dodano vrednost v skladu z določili Zakona o davku na dodano vrednost in Pravilnika o izvajanju zakona o davku na dodano vrednost; · davkom na motorna vozila v skladu z določili Zakona o davku na motorna vozila; · davkom na vodna plovila v skladu z določili Zakona o davku na vodna plovila; · dodatnim davkom od plovil v skladu z določili Zakona za uravnoteženje javnih financ; · dodatnim davkom na motorna vozila v skladu z določili Zakona za uravnoteženje javnih financ; · okoljsko dajatvijo za onesnaževanje okolja zaradi nastajanja izrabljenih motornih vozil v skladu z določili Uredbe o okoljski dajatvi za onesnaževanje okolja zaradi nastajanja izrabljenih motornih vozil. Taxation is a legal act carried out by the competent tax administration by issuing a notice of assessment where in its enactment a tariff is used on the foundation of the taxable amount. The supply of vehicles shall be subject to these types of taxes: • Value Added Tax under the provisions of the Value Added Tax Act, and the Rules implementing the Value Added Tax Act; • Motor Vehicles Tax under the provisions of the Motor Vehicles Tax Act; • Water Vessels Tax under the provisions of the Water Vessels Tax Act; • Additional tax on water vessels under the provisions of the Act on balancing the public finances; • Additional tax on motor vehicles under the provisions of the Act on balancing the public finances; • Environmental tax for pollution of the environment due to the generation of end-of-life vehicles under the provisions of the Decree on environmental tax on the generation of end-of-life vehicles. Motorno vozilo plovilo zrakoplov okoljska dajatev davek na dodano vrednost davek na vodna plovila dodatni davek Davčna uprava Republike Slovenije Motor vehicle vessel aircraft environmental tax value added tax water vessels tax additional tax surtax Tax administration of the Republic of Slovenia true true false [M. T. Dežman] Slovenski jezik Angleški jezik Diplomsko delo 2013-04-09 07:54:38 2013-04-24 13:00:11 2022-05-12 23:25:45 2021-04-23 03:17:46 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4524331 URN:SI:UM:DK:EJKFYLD6 UNI_Dezman_Maja_Tina_2013.pdf UNI_Dezman_Maja_Tina_2013.pdf 1 F697E13E00614CFADD327085A3269D88 eebb8eb3b4376d5799e02037b78273dd52a16e9025dff38cd5a9c51d6f82576b 4770098c-7c09-11eb-bb7a-00155d0001ca 20.500.12556/dkum/9bf5ab35-a582-4249-9d97-5a9382319d8d https://dk.um.si/Dokument.php?lang=slv&id=54678 Pravna fakulteta 0 0 0