Problematika obdavčitve brezalkoholnih pijač in drugih živil, ki vsebujejo sladkor

Kramarič, Danijela

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Title:	Problematika obdavčitve brezalkoholnih pijač in drugih živil, ki vsebujejo sladkor
Authors:	ID Kramarič, Danijela (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	UN_Kramaric_Danijela_2018.pdf (584,90 KB) MD5: 7289E5AF177C6F9921466B0AC447CD39 PID: 20.500.12556/dkum/0e27648b-33a6-402b-998e-f442c78b0278
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	PF - Faculty of Law
Abstract:	Diplomsko delo Problematika obdavčitve brezalkoholnih pijač in drugih živil, ki vsenujejo sladkor analizira problematiko, ki v slovenskem pravnem prostoru ni nova. Vse od leta 2014, pa že pred tem, je predmet številnih razprav, najbolj pa se je slovenska politika s to preoblematiko ukvarjala po objavi predloga Zakona o posebni trošarini na brezalkoholne pijače z vsebnostjo sladkorja oziroma sladil. Čeprav predlagani zakon ni bil sprejet, je sladkor nedvomno primeren trošarinski proizvod. Sladkor in sladke pijače so v slovenskem pravnem redu obremenjene z davkom na dodano vrednost, drugih posebnih davčnih obremenitev pa ne poznamo. Stopnja DDV za obdavčitev pijač, ki vsebujejo sladkor, je odvisna od tega ali davčni zavezanec opravi dobavo blaga ali opravi gostinsko storitev. Tako je nakup brezalkoholne pijače (ne glede na vsebnost sladkorja) obremenjen z 9,5 % stopnjo DDV pri nakupu v trgovini; če pa je pijača postrežena v gostinskem lokalu pa je obremenjena s splošno stopnjo oziroma z 22% stopnjo DDV. Prvi del diplomskega dela analizira obdavčitev sladkorja in drugih živil, ki vsebujejo sladkor, v 3. poglavju pa je obravnavana obdavčitev pijač, ki vsebujejo sladkor. Sledi prikaz obdavčitve pijač, ki vsebujejo sladkor v drugih državah članicah EU. Nadalje je obravnavan omenjeni predlog zakona, v zadnjem poglavju pa je predstavljena analiza morebitne uvedbe posebne trošarine na sladke pijače v slovenskem pravnem prostoru. Čeprav predlagani zakon ni bil sprejet, problematika obdavčitve sladkih pijač ostaja, saj se utemeljeno sprašujemo, ali bi se z uvedbo nove trošarine lahko zmanjšala poraba sladkih pijač, kot se skuša to doseči z (višjo) trošarino pri cigaretih.
Keywords:	obdavčitev, brezalkoholne pijače, ki vsebujejo sladkor, trošarina, predlog zakona, davek na dodano vrednost
Place of publishing:	Maribor
Publisher:	[D. Kramarič]
Year of publishing:	2018
PID:	20.500.12556/DKUM-70612
UDC:	336.226.33(043.3)
COBISS.SI-ID:	5646123
NUK URN:	URN:SI:UM:DK:HOLSBV4B
Publication date in DKUM:	24.09.2018
Views:	2164
Downloads:	151
Metadata:
Categories:	PF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	30.05.2018

Secondary language

Language:	English
Title:	The problems of taxation of non-alcoholic beverages and other foodscontaining sugar
Abstract:	The thesis The Problems of taxation of non-alcoholic beverages and other foods containing sugar analyses issues that are not new in the Slovenian legal space. Since 2014, and even before that, it has been the subject of numerous debates, but most of all, Slovenian politics has been dealing with this issue since the announcement of the draft law on special excise duty on non-alcoholic beverages containing sugar or sweeteners. Although the proposed law has not been adopted, sugar is undoubtedly a suitable excisable product. Sugar and sweet drinks are subject to value added tax in the Slovenian legal order, but we do not know other special tax burdens. The VAT rate for the taxation of beverages containing sugar depends on whether the taxable person makes a supply of goods or uses a catering service. Thus, the purchase of a non-alcoholic beverage (irrespective of the sugar content) is burdened with a 9.5% VAT rate when bought in a store; but if the beverage is served at a restaurant, it is burdened with a general rate or a 22% VAT rate. The first part of the thesis shows the taxation of sugar and other foods containing sugar, Chapter 3 presents the taxation of beverages containing sugar. Following is a presentation of taxation of beverages containing sugar in other EU Member States. Furthermore, the above-mentioned draft law is presented and discussed, while the final paragraph presents an analysis of the possible introduction of a special excise duty on sweet drinks in the Slovenian legal area. Although the proposed law was not adopted, the problem of the taxation of soft drinks remains, as it is justifiable to ask whether the introduction of a new excise duty could reduce the consumption of drinks containing sugar, as the law attempts to achieve this by (higher) excise duty on cigarettes or tobacco and tobacco products.
Keywords:	taxation, soft drinks containing sugar, excise duty, draft law, value added tax

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