Problematika na področju trošarin na alkohol in alkoholne pijače v Republiki Sloveniji

Černčič, Sergej

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Naslov:	Problematika na področju trošarin na alkohol in alkoholne pijače v Republiki Sloveniji
Avtorji:	ID Černčič, Sergej (Avtor) ID Škof, Bojan (Mentor) Več o mentorju...
Datoteke:	UN_Cerncic_Sergej_2017.pdf (688,96 KB) MD5: 99B2216B4AC53154540CD4BE9E2E5ECD PID: 20.500.12556/dkum/b287388d-f7f5-49fc-8ab2-6c4f70962129
Jezik:	Slovenski jezik
Vrsta gradiva:	Diplomsko delo/naloga
Tipologija:	2.11 - Diplomsko delo
Organizacija:	PF - Pravna fakulteta
Opis:	Trošarina se plačuje od: piva, vina, drugih fermentiranih pijač, vmesnih pijač ter etilnega alkohola. Vrsta alkohola oziroma alkoholne pijače se določi glede na uvrstitev izdelka v tarifno oznako in v odvisnosti od vsebnosti alkohola. Vsebnost alkohola je volumenski odstotek alkohola pri temperaturi 20 stopinj C. Vsebnost alkohola se označi z oznako "vol.%." Trošarine kot posredni davki, so definirani, da davčni plačnik načeloma ni davčni zavezanec. Davčni plačnik je davčni destinatar, to je oseba, ki po volji zakonodajalca nosi davčno breme, četudi ni davčni zavezanec. Kot primer lahko izpostavimo prometni davek in carino na uvožene stvari plača uvoznik, saj je davčni obveznik in davčni plačnik, ampak mu zakonski predpisi dopuščajo, da znesek davka in carine vračuna v ceno, tako da je kupec tisti, ki davek dejansko plača. Kupec je davčni destinatar. Posredni davki bremenijo promet storitev in proizvodov. Vračunajo se kot strošek v cene proizvodov. Običajno jih davčni zavezanci prevalijo na končne potrošnike. Posredni davki: akcize, davek na dodano vrednost, uvozne dajatve in posebne trošarine na določene vrste proizvodov (cigarete,alkohol). Zakon o trošarinah (ZTro-1) definira trošarinskega zavezanca ali zavezanko, kot osebo, ki proizvaja, vnaša ali uvaža trošarinske izdelke ali trošarinske izdelke odpremi iz režima odloga v porabo oziroma trošarinske izdelke dobavi ali pridobi iz omrežja. Po zdaj veljavnem ZTro-1 pa obveznost za obračun trošarine nastane, ko se trošarinski izdelki v Sloveniji sprostijo v porabo. Za sprostitev v porabo se štejejo: odprema trošarinskih izdelkov iz režima odloga, vnos trošarinskih izdelkov, razen če se zanje po prejemu nadaljuje režim odloga v skladu s tem zakonom, uvoz trošarinskih izdelkov, razen če se zanje po uvozu začne režim odloga v skladu s tem zakonom, vsak zaključek proizvodnje trošarinskih izdelkov izven režima odloga. Mali proizvajalec piva je oseba, ki v koledarskem letu proizvede največ 20.000 hektolitrov piva. Mali proizvajalec piva plača trošarino v višini 50 % zneska, določenega s 1. točko drugega odstavka 71. člena tega zakona, kar pomeni 6,05 eurov za 1 vol. % alkohola za en hektoliter piva. Po 73. členu Ztro-1 je pa mali proizvajalec vina je oseba, ki ima v lasti oziroma v uporabi največ 20 hektarov vinograda in letno ne proizvede več kakor 100.000 litrov vina. Mali proizvajalec žganja je oseba, ki v davčnem obdobju, ki se začne 1. maja preteklega leta in konča 30. aprila tekočega leta proizvede največ 150 litrov 100 vol. % alkohola. Mali proizvajalec žganja plača trošarino v višini 50 % zneska, določenega s 6. točko drugega odstavka 71. člena tega zakona. Torej plača 6,6 eurov za 100 vol. % alkohola za en liter etilnega alkohola glede na veljaven znesek trošarine za etilni alkohol. Zakon o trošarinah (ZTro) je bil spremenjen kar štirinajstkrat, s ciljem doseganja nedvoumne, preglednejše zakonodaje, ki omogoča najbolj učinkovito pobiranje dajatev ter njihovo vračanje, kakor tudi usklajenost s pravom EU. Kljub temu pa so v Ztro na področju obdavčitve alkohola in alkoholnih pijač s trošarinami, ostale določene nejasnosti s področja določitve posameznih izrazov v zakonu, nesmiselni administrativni postopki v nekaterih primerih obračunavanja in vračanja trošarin, manjkajoča ureditev za male proizvajalce piva, pomanjkljive ureditve za male proizvajalce žganja in vina, ta problematika pa vidimo, da v ZTro-1 izginja. Sodna praksa v Sloveniji, kljub natančno in nedvoumno določeni zakonodaji v nekaterih primerih krši splošna načela davčnega prava in davčnih postopkov, kjer se da izpostaviti kršenje načela sorazmernosti in načela nevtralnosti v povezavi s 30. členom ZTro, natančneje nepriznavanja pravice do vračila trošarine.
Ključne besede:	trošarina, alkohol, mali proizvajalci piva, mali proizvajalci vina, mali proizvajalci žganja, načelo nevtralnosti.
Kraj izida:	Maribor
Založnik:	[J. Požar]
Leto izida:	2017
PID:	20.500.12556/DKUM-68306
UDK:	336.226.33(043.2)
COBISS.SI-ID:	5454891
NUK URN:	URN:SI:UM:DK:9OKRUBYR
Datum objave v DKUM:	26.09.2017
Število ogledov:	2149
Število prenosov:	154
Metapodatki:
Področja:	PF
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Licence

Licenca:	CC BY-NC-ND 4.0, Creative Commons Priznanje avtorstva-Nekomercialno-Brez predelav 4.0 Mednarodna

Povezava:	http://creativecommons.org/licenses/by-nc-nd/4.0/deed.sl
Opis:	Najbolj omejujoča licenca Creative Commons. Uporabniki lahko prenesejo in delijo delo v nekomercialne namene in ga ne smejo uporabiti za nobene druge namene.
Začetek licenciranja:	15.09.2017

Sekundarni jezik

Jezik:	Angleški jezik
Naslov:	Taxation problems on alcohol and alcoholic beverages in Republic of Slovenia
Opis:	Excise tax is payed for: beer, wine and other fermented beverages and ethyl alcohol. Alcohol and alcoholic beverages are categorized depending on tariff code and percentage of alcohol in the beverage. Concentration of alcohol is volume percentage of alcohol at temperature of 20 degrees Celzium and it is marked with "vol.%." Excise tax is indirect tax and is defined as tax payer in general is not the one obligated by tax payment. Tax payer is a person that caries the tax burden, under the will of tax legislator even though he is not binded by tax payment. For example turnover tax and custom on imported things is payed by importer, because he is the one obligated by tax payment and he is a tax payer, but the legislation is allowing him, that he can put the tax in the price of a product, so the tax payer is actually the one that pays the tax. Indirect tax is burdening services and products. They are calculated as expanses in the price of products. Ussualy they are put down to the final consumer. Some examples of indirect tax are excise, VAT, import tax and special excise tax on just sorten types of products (cigaretes, alcohol). Law about Excise Duties (ZTro-1) is stating, that the one that is obligated by tax payment, is the one that is producing, inputing or importing excise products or he transports them from delayed regime in consuption or gets them from market network. Curretnly valid Slovenian Law about Excise Duties Ztro-1 states, that billing obligation for excise tax, starts existing, when excise tax products are released in consuption, in Slovenia. Released in consuption is meant with transport of excise products from delayed regime, input of excise products, but not if after getting them the delayed regime continues as it states in ZTro-1, import of excise products, but not if after the import starts the delayed regime for this products, every end of excise products production out of delayed regime. Small beer manufacturer is a person, produces max. 20.000 hectoliter of beer in calendar year. Small beer manufacturer pays 50% of excise tax, as it states in 71st article of Law about Excise Duties ZTro-1, which means he pays 6,05 EUR for 1 vol. % of alcohol for 1 hectoliter of beer. Law about Excise Duties ZTro-1 defines small wine manufacturer as a person, who owns or has in use max. 20 hectares of vineyard and yearly does not prudices more than 100.000 liters of wine. Small hard liquor manufacturer is a person, that in tax period between 1. may of previous year and 30. april of current year produces max. 150 liters 100 vol. % of alcohol. Small hard liquor manufacturer pays 50 % of excise tax that is stated in 71st article of Law about Excise Duties (ZTro-1). So he pays 6,6 EUR for 100 vol. % of alcohol for one liter of ethyl alcohol. Previously valid Law about Excise Duties (ZTro) was changed 14 times, with purpose of better, unambiguous legislation, which enables more effective way of tax collection, and tax refunding, as well as being in accordance with EU law. But still in ZTro on area of taxation of alcohol and alcoholic beverages with excise tax, there still remaind unlclear and unexplained words in the law, reluctant administrative procedures in some cases of tax collection and tax refunding of excise tax, missing regulation and definition of small beer manufacturer and inadequate regulation for small manufacturers of hard liquor and wine, but we can see this problems disappearing in new, valid Law about Excise Duties (ZTro-1). In slovenian judicial practice, even though the legislation is quite clear, they break some general principles of taw law and tax procedure. Here is meant the breaking principle of proportionality and principle of neutrality in connection to article 30. in Law about Excise Duties (ZTro), more specific not admiting the right to a refund of excise tax.
Ključne besede:	excise duties, alcohol, small beer manufacturer, small wine manufacturer small hard liquor manufacturer, principle of neutrality.

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