20.500.12556/DKUM-58209 TROŠARINSKI SISTEM V RS IN KONTROLA GIBANJA TROŠARINSKIH IZDELKOV EXCISE SYSTEM IN RS AND CONTROL OF EXCISABLE PRODUCTS MOVEMENT Trošarine opredeljujemo kot selektivne davke in obremenjujejo le potrošnjo določenih proizvodov, ki so se skozi čas spreminjali. Te tri skupine izdelkov so alkohol in alkoholne pijače, tobačni izdelki in tobak ter energenti in električna energija. V Sloveniji so trošarine stopile v veljavo s 1. julijem 1999. Vsak premik trošarinskih izdelkov je pod nadzorom, tako tistih, sproščenih v porabo, kot tudi tistih, ki se pošiljajo pod režimom odloga plačila trošarine. Za trošarinske izdelke, ki se gibljejo pod režimom odloga plačila trošarine, velja poseben nadzor, saj za njih še niso bile plačane dajatve. Ta premik se nadzira s pomočjo sistema za računalniško podporo gibanja trošarinskih izdelkov – EMCS. Minimalna stopnja trošarine je določena s strani EU, medtem ko je dejanska stopnja trošarine prepuščena izbiri posamezne države. Excise duties are defined as selective consumption taxes and are applied only to certain groups of products which have changed over time. This three groups are alcohol and alcoholic beverages, cigarettes and tobacco and energy and eletricity. In Slovenia, excise dutyes enter into force on 1 July 1999. Each movement of excise product is under control, so for those released for consumption, as well also for excise goods under duty suspension. Excise goods under duty suspension are under special control, becouse for them the duty tax are not paid yet. This movement are controlled by computerised system for monitoring the movement of excise goods under duty suspension called EMCS. Minimum excise duty rates that must be applied are set down by EU legislation, while the actual rate of excise duty is left to the discretion of each country. trošarina trošarinski izdelki trošarinski sistem gibanje trošarinskih izdelkov režim odloga plačila trošarine Excise Duty Excisable Products Excise System Movement of Excisable Products Duty Suspension true true false [D. Vitežnik] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-10 16:39:34 2016-06-08 13:46:47 2022-06-16 03:07:19 2019-07-11 10:31:53 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12312604 URN:SI:UM:DK:KOT5DK55 VS_Viteznik_Dejan_2016.pdf VS_Viteznik_Dejan_2016.pdf 1 7121C2EC328099590FA710BEFAD3DFCA 595195531c5669a9ef65a9424908ad392a0d3f5de413dd3f2eda0f5effd9fe7c 6a1d780e-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=90962 Ekonomsko-poslovna fakulteta 0 0 0