20.500.12556/DKUM-54654 Davek na finančne transakcije Financial transaction law V diplomskem delu bom bralcu najprej predstavila kronološki pregled razvoja Predloga Direktive Sveta o skupnem sistemu davka na finančne transakcije in spremembi Direktive 2008/7/ES. In sicer bom predstavila vložitev predloga, razprave na uvedbo tega davka v Ekonomsko-socialnem odboru in v Evropskem svetu. Prav tako bom izpostavila ključne časovne točke izoblikovanja predloga obravnavane direktive. Že v naslednjem poglavju bom bralcu vsebinsko predstavila Predlog direktive Sveta o skupnem sistemu davka na finančne transakcije in spremembi Direktive 2008/7/ES. Bralec se bo seznanil s pravno podlago za sprejem tega predloga, podrobno obrazložitvijo in analizo predloga po posameznih poglavjih. Obravnavala bom vsebino, področje uporabe in opredelitev pojmov, obračunavanje davka, davčno osnovo in stopnje. V nadaljevanju bom predstavila plačilo davka na finančne transakcije, povezane obveznosti ter preprečevanje davčne utaje, izogibanja davkom in zlorabe na področju davkov. Na koncu diplomskega dela pa bom s pomočjo člankov prikazala še stališča Republike Slovenije o obravnavani temi in razloge za njih. My thesis will firstly represent the timeline of the making of the Proposal for a Council Directive of 28 September 2011 on a common system of financial transaction tax and amending Directive 2008/7/EC. Within this chapter it will be desribed the submission of the proposal, discussion on the introduction of this tax in the Economic and Social Commitee and the European Council. Key points in time for making of the direcitve will be presented. In the next section the reader will be presented with the content of the Proposal for a Council Directive of 28 September 2011 on a common system of financial transaction tax and amending Directive 2008/7/EC. The reader will note the legal basis for the adoption of this proposal and also with the detailed explanation and analysis od the proposal by individual chapters. I will adress the subject matter, scope and definitions, the charging of the tax, the levying of the tax base and tax rates. I will also present the paying of the FTT, related obligations and prevention of tax evasion, avoidance and abuse in the field od taxation. At the end of the thesis I will show through articles views od Republic of Slovenia on the subject matter and reasons for them. davek na finančne transakcije DFT robinhoodovski davek področje in uporaba davka davčna stopnja Predlog direktive Sveta o skupnem sistemu davka na finančne transakcije in spremembi Direktive 2008/7/ES tax on financial transactions FTT Robin Hood tax scope and use tax rate Proposal for a Council Directive of 28 September 2011 on a common system of financial transaction tax and amending Directive 2008/7/EC true true false [J. Čučnik] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2015-09-08 17:12:14 2016-05-11 12:44:21 2022-06-06 03:06:19 2021-05-12 03:19:14 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22(043.2) 5069867 URN:SI:UM:DK:OBGWEHVS UN_Cucnik_Jerneja_2015.pdf UN_Cucnik_Jerneja_2015.pdf 1 BB7D77242242E1E7E40E1B0F50F139D6 17f073e5dc8284e3474ab5b5c5c94b7f8551bda4c47709dddb2f2c7c57b299e6 aa5996bb-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=80614 Pravna fakulteta 0 0 0