DAVČNO-PRAVNI VIDIKI TROŠARIN NA ALKOHOL IN ALKOHOLNE PIJAČE V EU

Korošec, Aleksandra

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Naslov:	DAVČNO-PRAVNI VIDIKI TROŠARIN NA ALKOHOL IN ALKOHOLNE PIJAČE V EU
Avtorji:	ID Korošec, Aleksandra (Avtor) ID Škof, Bojan (Mentor) Več o mentorju...
Datoteke:	MAG_Korosec_Aleksandra_i2016.pdf (3,45 MB) MD5: CFF1E90DA31E9FD405A9D748092A3942
Jezik:	Slovenski jezik
Vrsta gradiva:	Magistrsko delo
Tipologija:	2.09 - Magistrsko delo
Organizacija:	PF - Pravna fakulteta
Opis:	POVZETEK Trošarine so oblika neposrednega davka, s katerim je obdavčen ozek spekter dobrin (pogosto tudi storitev), ki so pogosto definirane kot “luksuzne”. Obdavčitev s trošarinami je običajna v večini držav in predstavlja pomembno komponetno nacionalnega davčnega sistema. Uvedba enotnega trga Evropske zahteva vzajemno sodelovanje na davčnem področju, saj imajo ukrepi davčne politike pomembne posledice na zagotavljanje in uresničevanje temeljnih svoboščin EU, kot so prost pretok blaga, kapitala, storitev in oseb, pri čemer morajo države članice v svojo zakonodajo implementirati relevantne direktive. Za pravilno delovanje notranjega trga je temeljnega pomena tudi uskladitev posrednih davkov, kot so davek na dodano vrednost in trošarine, ki predstavljajo ovire za prost pretok blaga in storitev, hkrati pa so pomemben vir financiranja nacionalnih proračunov posameznih držav članic. Pravni temelj za vzpostavitev skupne trošarinske politike držav članic EU tako predstavlja Pogodba o ustanovitvi Evropske skupnosti (Uradni list C 224, z dne 31. avgust 1992), ki je stopila v veljavo 1. januarja 1993. Splošni režim za trošarino pa je na ravni EU določen z Direktivo Sveta 2008/116/ES z dne 16. decembra 2008. Na ravni EU so uvedene trošarine na naslednje skupine proizvodov ti. harmonizirane trošarinske proizvode, ki so jih s trošarinami dolžne obdavčiti vse države članice, in sicer gre za tobak in tobačne izdelke, energente in električno energijo ter alkohol in alkoholne pijače. Evropska zakonodaja je tako poenotila obdavčitev trošarinskih izdelkov na enotnem trgu in določila minimalne stopnje obdavčitve le-teh. Trošarine na alkohol in alkoholne pijače predstavljajo z vidika financiranja nacionalnih proračunov manj pomembno komponento, vendar je njihov vpliv na zaposlovanje in gospodartvo kot celoto izredno pomemben tudi z vidika izravnavanja negativnih ektranalij, ki jih uporaba alkohola prinaša. Z vidika harmonizacije trošarin na alkohol in alkoholne pijače na ravni EU je pomembnia direktivaDirektiva Sveta 92/83/EGS o uskladitvi strukture trošarin za alkohol in alkoholne pijače, ki določa skupne opredelitve izdelkov, ki so zavezani trošarini, in kot taka zagotavlja, da države članice obravnavajo isti izdelek na enak način. Direktiva o strukturi tudi opredeljuje metodo izračuna trošarine in merila, po katerih lahko nekateri izdelki izpolnjujejo pogoje za oprostitev ali za nižje stopnje, ter Direktiva Sveta 92/84/EGS o približevanju trošarinskih stopenj za alkohol in alkoholne pijače, ki določa najnižje trošarinske stopnje za vsako kategorijo izdelkov. Struktura alkoholnih pijač na ravni EU je določena v direktivi 92/83/EGS in zajema naslednje vrste alkoholnih pijač, kot so vino, pivo, druge fermentirane pijače razen vina in piva, vmesni proizvodi in etilni alkohol. Izdelki se uvrščajo v posamezno kategorijo v skladu s kombinirano nomenklaturo, veljavno v času sprejetja Direktive. Minimalno določene trošarinske stopnje v direktivi 92/84/EGS pa so določene na precej nizkih ravneh, za vino ter druge fermentirane pijače je določena celo nulta stopnja obdavčitve s trošarinami. Omenjen proces harmonizacije trošarinskih stopenj na alkohol in alkoholne pijače v EU pod vplivom števinih razlik med posameznimi državami članicami ter specifike evropskega trga alkoholnih pijač tako rezultira v obveznih minimalnih trošarinskih stopnjah na alkohol in alkoholne pijače, pri čemer je maksimalna raven obdavčitve v domeni posamezne države članice. Posledice različnih trošarinskih stopenj, nejasne strukture trošarinskih proizvodov in številnih posebnostih v ureditvah posameznih držav članic so tako vidne v negativnem vplivu na pravilno delovanje notranjega trga. Slednje se odraža v problematiki izkrivljanja konkurenčnosti na notranjem trgu, pojavu čezmejne trgovine in preusmeritve trgovinskih tokov, negativnemu vplivu na trgovanje s tretjimi zaradi težav pri doseganju skladnosti z nacionalno zakonodajo ter povečanjem
Ključne besede:	trošarina, trošarinske stopnje, alkohol, načelo nevtralnosti, harmonizacija
Kraj izida:	Maribor
Založnik:	[A. Korošec]
Leto izida:	2016
PID:	20.500.12556/DKUM-60038
UDK:	336.22(043.3)
COBISS.SI-ID:	5179179
NUK URN:	URN:SI:UM:DK:7VZYSZHU
Datum objave v DKUM:	16.09.2016
Število ogledov:	2014
Število prenosov:	186
Metapodatki:
Področja:	PF
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Sekundarni jezik

Jezik:	Angleški jezik
Naslov:	Tax law aspects of excise duty on alcohol and alcoholic beverages in the EU
Opis:	SUMMARY Excises are a form of indirect tax on a small range of goods (usually also services) most often defined as luxury. Such taxation is common in most states representing an important component of national tax system. The implementation of a single European market requires mutual cooperation in terms of taxes since tax policy measures have a major impact on the ensuring and promoting of basic rights in the EU such as free flow of goods, capital, services and people whereby member states also have to implement relevant directives within the frame of their legislation. In order for the internal market to operate properly, it is important that indirect taxes such as VAT and excise duties are adjusted, whereby excise duties represent the obstacles for a free flow of goods and services and at the same time represent an important source of financing for the national budgets of member states. Legal foundation for the implementation of a common excise policy of the EU member states is therefore represented by Treaty establishing the European Community, dating back to January 1 in 1993. General excise policy on the EU level is regulated by the Council Regulation 2008/116/EC from December 16 in 2008. On the EU level, excises cover the following product groups known as harmonized excise products that have to be taxed by all member states via excises e.g. tobacco, tobacco products, energy sources, electricity, alcohol and alcoholic beverages. European legislation is therefore unified in terms of excise product taxation in the single market where minimum rates of taxation are defined. Alcohol and alcoholic beverages excise duties in terms of national budget financing, represent a less significant component, however their impact in terms of employment and economy as a whole are known as of great importance also when it comes to the leveling out of negative externalities by means of alcohol consumption. In terms of excises harmonization in the area of alcohol and alcoholic beverages within the EU, there are two important directives - namely Council Directive 92/83/EEC on the regulation of the excise structure for alcohol and alcoholic beverages defining the common definitions of excise products. Therefore, by means of this directive it is ensured that in all member states all products are treated equally. The directive on the structure also defines the method of the excise duty calculation and measures, according to which certain products can be excise duty free. The second directive is known as Council Directive 92/84/EEC on the approximation of excise duty rates on alcohol and alcoholic beverages in terms of the lowest excise duty rates for each individual category. The structure of alcoholic beverages in the EU is regulated by the 92/83/EEC directive and covers the following drinks such as wine, beer other fermented beverages (wine and beer not included), intermediate products and ethyl alcohol. The products are ranged within an individual category according to the combined nomenclature valid during the implementation of the Directive. Minimum excise rates in the 92/84/EEC directive are defined on lower levels, and what is more, wine and other fermented beverages are defined by zero excise rates. Thus the harmonization process in terms of alcohol and alcoholic beverages in the EU results in mandatory minimum excise duty rates due to various differences between individual member states and the specific European market whereby the maximum taxation level is defined by individual member states. The consequences of various excise rates, unclear structures of excise products and various other issues in the regulation of individual member states can be seen in terms of a negative impact on the correct implementation of the single market, which can be seen as distortion of competition in the inner market, over border market, redirection of market flows, third party negative impacts due to compatibility with natio
Ključne besede:	excise duties, excise duty rates, alcohol, principle of neutrality, harmonization

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