20.500.12556/DKUM-61221 TROŠARINSKE UTAJE IN METODE ZA NJIHOVO PREPREČEVANJE V EVROPSKI UNIJI Excise duty evasion and methods for their prevention in the European Union Trošarine kot specifična vrsta posrednih davkov imajo v sodobnih davčnih sistemih različno opredelitev in vlogo. Od primarno prometnih davkov in davkov na potrošnjo prehajajo v davke z namenom varovanja okolja in zdravja ljudi ter odpravljanja neenakosti med družbenimi sloji, na ta način pa kljub vse večji vlogi davka na dodano vrednost, ohranjajo pomembno mesto v davčnih sistemih tako iz vidika proračunskih prihodkov kot iz vidika vplivanja na potrošnjo izdelkov, podvrženih obdavčitvi. Ker trošarina kot davek pomembno prispeva k zagotavljanju konkurenčnosti in prostemu gibanju blaga na notranjem trgu Evropske Unije, je harmonizacija njene ureditve predvidena že v Pogodbi o delovanju Evropske unije. Slednji so sledile tako Direktiva o splošnem režimu za trošarino kot posamezne direktive, ki urejajo strukturo in stopnje harmoniziranih trošarinskih izdelkov, torej tobačnih in alkoholnih izdelkov ter energentov in električne energije. Kljub delno harmoniziranemu in relativno strogemu režimu z uvedenimi mehanizmi varovanja kot so EMCS, zavarovanja in solidarna odgovornost, prihaja na območju Evropske unije do velikih finančnih izgub kot posledice trošarinskih utaj in prevar. Skozi analizo primerov izvršitvenih načinov trošarinskih utaj ter ugotovljenih pomanjkljivosti trošarinskega in administrativnega sistema, so v nalogi opredeljeni dejavniki tveganja za trošarinske utaje. S pregledom možnih, že sprejetih in predlaganih ukrepov za preprečevanje trošarinske utaje in prevare na ravni Evropske unije, ob primerjavi z najpogostejšimi oblikami izogibanja trošarinskih obveznosti, je izdelana kritična ocena veljavne pravne ureditve in sprejetih ukrepov iz vidika učinkovitost preprečevanja trošarinske utaje ter nakazane možnost izboljšanja že sprejetih oziroma uvedbe novih ukrepov na ravni Evropske Unije ter držav članic. Slednji morajo biti skladni z temeljnimi načeli in cilji, ki so si jih države članice zadale v sprejetih Pogodbah o ustanovitvi in delovanju Evropske Unije. Excise duties as a specific type of indirect taxes have in modern tax systems, different definition and role. From primary sales taxes and consumption taxes pass in taxes in order to protect the environment and human health and eliminate inequality between social classes, in this way, despite the growing role of value added tax, retain an important place in the tax systems, both in terms of budget revenues as well as in terms of influencing the consumption of products subject to taxation. Since the excise tax as tax has an important contribution to ensuring the competitiveness and the free movement of goods in the internal market of the European Union, the harmonization of its legislation is already provided in the Treaty on the Functioning of the European Union. The latter were followed Directive concerning the general arrangements for excise duty as individual directives governing the structure and rates of excise duty harmonized products, i.e. manufactured tobacco and tobacco products, alcohol and alcoholic beverages, energy products and electricity. Despite partially harmonized and relatively strict arrangement imposed protection mechanisms such as EMCS, guarantee and jointly and several liabilities, it comes within the European Union in major financial losses as a result of excise evasion and fraud. Through an analysis of cases of executing excise evasion and excise deficiencies found and the excise and administrative system are in the thesis identified risk factors for excise duty evasion. A review of the potential already adopted and proposed measures to prevent excise duty evasion and fraud at European Union level, when compared with the most common form of evasion of excise duty, it is made a critical assessment of the existing legal arrangements and the measures adopted in terms of the effectiveness of prevention of excise duty evasion and indicated the possibility of improvements already adopted or the introduction of new measures at the level of the European Union and the Member States. The latter must comply with the basic principles and objectives that Member States have set themselves and adopted in the Treaty on European Union and the Treaty on the Functioning of the European Union. trošarine splošni režim o trošarinah harmonizacija trošarin trošarinska utaja metode in ukrepi za preprečevanje trošarinske utaje excise duty general arrangements for excise duty excise tax harmonization evasion of excise duty measures preventing excise evasion true true false [J. Bernard Korpar] Slovenski jezik Angleški jezik Magistrsko delo 2016-07-27 22:42:40 2016-09-15 15:22:30 2022-06-26 03:05:34 2019-07-11 12:13:16 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22(043.3) 5175595 URN:SI:UM:DK:GR2EZ1EH MAG_Bernard_Korpar_Janja_2016.pdf MAG_Bernard_Korpar_Janja_2016.pdf 1 DE7E2B63820177DB1E28E2DBFC25AFB1 ea26f66379e563f700895a0cdf0faad21c3ebe6a74bade22ea48c476596acf3e 66c50bda-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=103666 Pravna fakulteta 0 0 0