Obdavčitev prevoznih sredstev

diplomsko delo

Maja Tina Dežman (Author), Bojan Škof (Mentor)

Abstract

Obdavčitev je pravno dejanje, ki ga opravi pristojni davčni organ tako, da izda davčno odločbo, kjer v izreku na temelju davčne osnove uporabi davčno tarifo. Prevozna sredstva so obdavčena z naslednjimi dajatvami: · davkom na dodano vrednost v skladu z določili Zakona o davku na dodano vrednost in Pravilnika o izvajanju zakona o davku na dodano vrednost; · davkom na motorna vozila v skladu z določili Zakona o davku na motorna vozila; · davkom na vodna plovila v skladu z določili Zakona o davku na vodna plovila; · dodatnim davkom od plovil v skladu z določili Zakona za uravnoteženje javnih financ; · dodatnim davkom na motorna vozila v skladu z določili Zakona za uravnoteženje javnih financ; · okoljsko dajatvijo za onesnaževanje okolja zaradi nastajanja izrabljenih motornih vozil v skladu z določili Uredbe o okoljski dajatvi za onesnaževanje okolja zaradi nastajanja izrabljenih motornih vozil.

Keywords

davčno pravo;obdavčitev;davki;Slovenija;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2013
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[M. T. Dežman]
UDC:	336.2(043.2)
COBISS:	4524331
Views:	1367
Downloads:	263
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	TAXATION OF TRANSPORT
Secondary abstract:	Taxation is a legal act carried out by the competent tax administration by issuing a notice of assessment where in its enactment a tariff is used on the foundation of the taxable amount. The supply of vehicles shall be subject to these types of taxes: • Value Added Tax under the provisions of the Value Added Tax Act, and the Rules implementing the Value Added Tax Act; • Motor Vehicles Tax under the provisions of the Motor Vehicles Tax Act; • Water Vessels Tax under the provisions of the Water Vessels Tax Act; • Additional tax on water vessels under the provisions of the Act on balancing the public finances; • Additional tax on motor vehicles under the provisions of the Act on balancing the public finances; • Environmental tax for pollution of the environment due to the generation of end-of-life vehicles under the provisions of the Decree on environmental tax on the generation of end-of-life vehicles.
Secondary keywords:	Motor vehicle;vessel;aircraft;environmental tax;value added tax;water vessels tax;additional tax;surtax;Tax administration of the Republic of Slovenia;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	64 f.
ID:	8726090