Dodatna pokojninska zavarovanja na Irskem in v Veliki Britaniji - vpliv obdavčitve in trendi razvoja

magistrska naloga

Anita Smole (Author), Bojan Škof (Mentor)

Abstract

Dodatna pokojninska zavarovanja oz. dodatne pokojninske sheme so pomembna oblika varčevanja za starost. V okviru tega je potrebno ločiti dve obdobji, in sicer obdobje varčevanja in obdobje črpanja pravic iz pokojninskih shem, ki ju predmetna naloga podrobno obravnava z davčnopravnega vidika. V magistrski nalogi sta predmet obravnave pregled relevantnih določb prava EU in sodne prakse sodišča EU na tem področju, ter poglobljena analiza davčnopravne ureditve dodatnih pokojninskih shem v Veliki Britaniji in na Irskem, s poudarkom na davčni obravnavi vplačanih prispevkov s strani člana ali delodajalca. S proučitvijo britanske in irske davčne ureditve tega področja se ugotavljata morebitna neenakost glede obdavčitve članov z vidika prava EU ter raven davčne stimulativnosti oziroma interes izbranih držav članic EU za odlog davčnih obveznosti v fazo izplačevanja sredstev iz pokojninskih shem.

Keywords

davčno pravo;dodatna pokojninska zavarovanja;pokojninske sheme;obdavčitev;Velika Britanija;Irska;Evropska unija;davčne olajšave;EET davčni sistem;Sodišče EU;sodna praksa;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[A. Smole]
UDC:	336.22(043.3)
COBISS:	5175339
Views:	633
Downloads:	95
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Supplementary Pension Schemes in Ireland and United Kingdom – Impact of Taxation and Development Trends
Secondary abstract:	Supplementary pension schemes are an important means of saving for the retirement. Two periods need to be distinguished, a period of saving for the retirement and a period of taking the retirement benefits. Both are analysed in detail from a taxation point of view. This master’s thesis discusses relevant European legislation and caselaw of the Court of Justice in the field of supplementary pension schemes, legal and tax regulation of supplementary pension schemes in Ireland and United Kingdom, with emphasis on tax treatment of contributions paid into supplementary pensions schemes by members or employers and taxation of retirement benefits. By addressing Irish and British tax legislation in this field, we’re trying to identify possible differences in tax treatment of members with regards to the European legislation and determine level of tax relief and interests of both EU member states for tax deferral into the period of taking retirement benefits.
Secondary keywords:	tax law;supplementary pension insurance;pension schemes;taxation;Great Britain;Ireland;European Union;tax relief;EET tax system;Court of Justice;caselaw;master thesis;
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	VI, 143 f.
ID:	9154298