20.500.12556/DKUM-61067 NEENAKOPRAVNA OBDAVČITEV MOTORNIH VOZIL V SLOVENIJI Z DMV Discriminatory taxation on motor vehicles in Slovenia Magistrsko delo se ukvarja z vprašanjem morebitne neenakopravne obdavčitve na področju motornih vozil v Sloveniji, ki bi lahko kazala na kršitev temeljnih svoboščin Evropske unije: prost pretok oseb, blaga, storitev in kapitala, ki naj bi jih ta zagotavljala svojim državljanom ter kršenje 110. člena Pogodbe o delovanju Evropske unije. Zakonodaja na področju obdavčitve motornih vozil v Evropski uniji je področje, ki ostaja dokaj neharmonizirano, s čimer posameznim državam ponuja možnost, da vsaka s svojo nacionalno zakonodajo ureja to področje. Morebitna neusklajena področja na področju obdavčitev posameznim državam omogočajo prosto urejanje prihodkov iz naslova davkov in tudi konkurenčnosti trga, pri tem pa ne smejo pozabiti na določila Pogodbe o delovanju Evropske unije. Hkrati neusklajena zakonodaja in siva področja davkoplačevalce tako rekoč vzpodbujajo h kršitvam in zaobidenjem, še posebno, če jim to omogoča s to problematiko povezana administracija oziroma postopek, kot je na primer evidentiranje lastništva vozil in postopek registracije vozil. Rdeča nit magistrskega dela je analiza razvoja in prilagajanja zakonodaje na področju Davka na motorna vozila in primerjava le-te z ureditvami v Avstriji, Romuniji in na Nizozemskem, ter raziskava sodne prakse tega področja v EU, ki bi potrdila ali ovrgla tezo o neenakopravni obdavčitvi rabljenih motornih vozil. The Master's thesis deals with the question of possible discriminatory taxation on motor vehicles taxation in Slovenia, which might point to a breach of the Fundamental Freedoms of the European Union: the free movement of persons, goods, services and capital, which should be provided to all EUs citizens and the violation of Article 110 of the Treaty on the Functioning of the European Union. The legislation on the taxation of motor vehicles in the European Union is an area that remains relatively non-harmonized, thereby offering the possibility for individual countries to govern this area each with their own national legislation. Possible non-synchronized areas in the sphere of taxation allow each country to freely regulate its own tax revenues and market competition, however, they should not be allowed to ignore the conditions included in the Treaty on the Functioning of the European Union. At the same time confusing legislation and gray zones practically encourage the taxpayers to violate and circumvent the paying of taxes, particularly if the related existing administration or procedures, such as the recording of vehicle ownership and vehicle registration process, permit the circumvention. The core of the Master's thesis is the analysis of the development and harmonisation of motor vehicle taxes legislation, a comparison of the taxation and procedures in Slovenia to legal arrangements in Austria, Romania and the Netherlands, as well as the survey of jurisprudence in this area in the EU, which would prove or disprove the thesis of discriminatory taxation of used motor vehicles. Davek na motorna vozila davek na lastništvo davek na onesnaževanje lastništvo vozila postopek registracije vozil neenakopravna obdavčitev rabljenih vozil. motor vehicle taxation ownership tax pollution tax vehicle ownership vehicle registration procedure discriminatory taxation of used vehicles. true true false [K. Kenk] Slovenski jezik Angleški jezik Magistrsko delo 2016-07-19 12:13:45 2016-10-25 11:57:20 2022-06-25 03:07:30 2019-07-11 12:07:16 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.226.332(043.3) 5204779 URN:SI:UM:DK:EOOIZHGN MAG_Kenk_Klavdija_2016.pdf MAG_Kenk_Klavdija_2016.pdf 1 A75EF3AEAB72CA824707547447830EA0 b592b09b787d6006743883db2924ce2a9e0ebdefca6147da42fa24f844e373de 94bf736d-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=105714 Pravna fakulteta 0 0 0