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Title:DAVČNA DISKRIMINACIJA RABLJENIH VOZIL V NOVIH DRŽAVAH ČLANICAH EVROPSKE UNIJE
Authors:ID Javornik Leskovar, Mihael (Author)
ID Hojnik, Janja (Mentor) More about this mentor... New window
Files:.pdf UN_Javornik_Leskovar_Mihael_2016.pdf (1,09 MB)
MD5: 44324A0A63409520595A5D3528E3DD0E
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract:Danes je mobilnost pomemben del našega življenja. Kako daleč smo prišli – od tega, da nam je bila vožnja z vlakom nekakšen luksuz in obred, do tega, da nam je vsakodnevna vožnja z avtomobilom nekaj tako samoumevnega, da je že skoraj nadležna. V zadnjih sto letih smo prešli s potovanja s konjem do vožnje z avtomobili, letali in ladjami. Včasih nas je pri mobilnosti omejevala tehnologija, danes pa očitno birokracija. Zato najprej pojasnjujem, kateri predpisi so pomembni za obdavčitev rabljenih vozil v Evropski uniji, katere članica je tudi Slovenija. Med predpise, ki urejajo to področje, spada predvsem 110. člen PDEU, pomembna je tudi Direktiva 83/182/EGS, najbolj pa ga ureja sodna praksa Sodišča Evropske unije. Nato je pojasnjeno, kakšne oblike davkov poznamo pri vozilih, kdaj pride do davčne diskriminacije uvoženih rabljenih vozil in kakšne oblike teh poznamo. Hkrati so povzete težave zaradi davčne diskriminacije rabljenih vozil v novih državah članicah Evropske unije. Te se pojavijo v državah članicah, ko zakonodajni organi svoje nacionalne davčne zakonodaje ne uskladijo s pravom Evropske unije. Do neskladnosti pride, ko z davkom ob prvi registraciji vozila plačnik davka plača večjo vsoto davka za rabljeno vozilo, uvoženo iz druge države članice, kot pa ga v nakupni ceni vsebuje enakovrstno domače rabljeno vozilo. Do tega pa prihaja zato, ker to področje na ravni Evropske unije še ni ustrezno urejeno. Evropska komisija je sicer podala predloga dveh direktiv, s katerima bi to uredila, vendar nista bila sprejeta, in sicer zato, ker med državami članicami ni ustreznega konsenza, po drugi strani pa zaradi premajhne moči Evropske unije na vplivanje na zakonodajo držav članic. Podrobno so obravnavana opozorila, ki so pravna sredstva Evropske komisije, s katerimi opomni državo članico na neskladje njenega nacionalnega prava s pravom Evropske unije. Poleg opozoril je obravnavana tudi sodna praksa Sodišča Evropske unije s tega področja. Zaradi pomanjkanja konkretnih zakonodajnih aktov Evropske unije sodna praksa zagotavlja smernice, na katere se lahko oziroma se morajo opreti države članice, da ne uvedejo katerega od davkov, ki se ga izračuna na podlagi diskriminatorne davčne stopnje ali osnove. V zaključku pa so podane moje osebne rešitve za zmanjšanje ali celo odpravo davčne diskriminacije rabljenih vozil v državah članicah Evropske unije. Te pa se navezujejo predvsem na predlog Direktive Evropske komisije iz leta 2005 in na večjo povezanost ter moč poseganja Evropske unije na področje nacionalne zakonodaje. Seveda pa v obratni smeri enakovredno urejanje politike Evropske unije s strani vseh držav članic Evropske unije.
Keywords:davčna diskriminacija, rabljena vozila, Evropska unija, Sodišče EU, prosti pretok blaga, diskriminatorna zakonodaja, zakonodaja EU, registracija rabljenih vozil, oblika davkov za vozila ob prvi registraciji, vrste obdavčitve pri vozilih, kdaj pride do davčne diskriminacije, oblike davčne diskriminacijepredhodno odločanje Sodišča EU v zvezi z diskriminatorno obdavčitvijo rabljenih vozil, utemeljenost okoljevarstvenega vidika za višjo obdavčitev rabljenih vozil, opozorila Evropske komisije zaradi neskladnosti nacionalne zakonodaje o obdavčitvi z zakonodajo EU, rešitve za davčno diskriminacijo rabljenih vozil, razlogi za davčno diskriminacijo, progresivni in proporcionalni davki, 110. člen PDEU
Place of publishing:Maribor
Publisher:[M. Javornik Leskovar]
Year of publishing:2016
PID:20.500.12556/DKUM-64216 New window
UDC:336.226.332(043.2)
COBISS.SI-ID:5340715 New window
NUK URN:URN:SI:UM:DK:R8KHFRHV
Publication date in DKUM:02.12.2016
Views:2654
Downloads:147
Metadata:XML DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:TAX DISCRIMINATION OF USSED VEHICLES IN NEW MEMBER STATES IN EUROPEAN UNION
Abstract:In modern days mobility represents a big part of human lives. We came so far, from riding by train which represented some kind of luxury to us people, to driving daily with car, which is almost a boring routine nowadays. In last hundred years we came from riding a horse, to riding a car, plane or boat. It all seems that in the old days mobility was challenged by technology nowadays mobility is challenged by birocracy. Thats why first of all in this paper it is presented which legaslative acts are relevant to this area which is tax discrimination of used vehicles in Member States of European Union, or by whom the area is regulated. The acts that are relevant to this area are Article 110 TFEU and 83/182/EEC. The area of used vehicle discrimination is regulated by Court of Justice of the European Union. Next it is explained which vehicle taxes do we know, under what circumstances tax discrimination on imported used vehicles is present and what kind of tax discrimination do we know. At the same time in this paper there is a summed up part, where do problems appear in the Member states of European Union because of tax discrimination. The problems arise when the legislative authorities do not harmonize national tax laws of Member States in such a way that would be consistent with European Union law. Non-compliance occurs when the tax on the first registration of the vehicle, taxpayer pays more tax on used vehicle imported from another Member State, as it is contained in the price of the same kind of domestic used vehicle. One of the reasons this occures is because currently two proposals of Directives by European Commission are halted due to lack of uniformity of the Member States. The other reason is the lack of power of European Union to influence on legislation of Member States. In this paper, warnings are observed to details they are the remedies of European Commission with which European Commission can remind Member State on inconsistency of its national law with European Union law. Beside warnings of European Comission there is also observed to details jurisprudence of Court of Justice of the European Union. Because of lack of legislation from European Union in this are (used vehicle tax discrimination in Member States of European Union) jurisprudence serves as guidline at which Member States can look to inform themselves on which taxes they should not introduce to their tax legislation if they do not want to have discriminatory tax rates. In conclusion I have given also my personal thoughts on solutions for eliminating tax discrimination of used vehicles in Member States of the European Union. This solutions primarily relate to the halted Directive of European Commission in 2005 and on the greater cohesion of European Union but not without the equivalent power of changing the politics of European Union by all Member States of European Union.
Keywords:used car tax discrimination, under what circumstances does tax discrimination on used vehicles appear, warnings of European Commission to Memeber States which had discriminatory taxes, environmental awareness ass an apology for high taxes on imported used vehicles, European Union, European Commission, Court of Justice of the European Union, used vehicles, Article 110 TFEU


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