magistrska naloga
Darija Valančič (Avtor), Bojan Škof (Mentor), Janja Hojnik (Komentor)

Povzetek

Promocijske aktivnost za kmetijske in živilske proizvode so, ob vedno večji ponudbi proizvodov potrebne, da se potrošniki seznanijo s ponudbo na trgu, še posebej na trgu kmetijskih in živilskih proizvodov, kjer je konkurenca med ponudniki izredno velika. Z namenom predstavljanja kakovostne domače, lokalne hrane je bil leta 2011 sprejet Zakon o promociji kmetijskih in živilskih proizvodov (v nadaljevanju: ZPKŽP). V drugi polovici leta 2016 se predvideva začetek zbiranja prispevka za promocijo, ki bo še okrepil aktivnosti na področju promocije kmetijskih in živilskih proizvodov. Promocijske kampanje, ki promovirajo slovensko, lokalno, z dežele in domače in s tem napotujejo na ne kupovanje tujih oziroma uvoženih proizvodov lahko štejemo za oviro prostemu pretoku blaga, kar pa je v neskladju z eno od štirih temeljnih svoboščin notranjega trga. V magistrski nalogi proučujem pravne vidike prispevka za promocijo kmetijskih in živilskih proizvodov. Na začetku so predstavljene dosedanje aktivnosti promocije kmetijskih in živilskih proizvodov v Sloveniji. Sledi podrobnejša analiza ZPKŽP tako glede tega, kdo so zavezanci, na kakšen način bo prispevek obračunan in plačan, vodenje evidenc, nadzor in izterjava prispevka ter predvidene aktivnosti promocije skladno z določbami ZPKŽP. Sledi poglavji, v katerem so predstavljeni vsi, ki bodo vključeni v sistem promocije v trenutku, ko se bo pričelo zbirati prispevek za promocijo po ZPKŽP. V nadaljevanju je predstavljen sistem promocije v Avstriji, ki služi za primerjavo s sistemom, kot se predvideva v Sloveniji. Sledi še poglavje, v katerem analiziram promocijo na ravni EU s poudarkom na skladnosti s členoma 30 PDEU in 34 PDEU. Magistrsko nalogo zaključim s poglavjem, v katerem potrdim postavljene hipoteze.

Ključne besede

davčno pravo;magistrske naloge;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM PF - Pravna fakulteta
Založnik: [D. Valančič]
UDK: 336.222(043.3)
COBISS: 5354795 Povezava se bo odprla v novem oknu
Št. ogledov: 1502
Št. prenosov: 135
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Legal aspects of the contribution for the promotion of agricultural and food products
Sekundarni povzetek: Promotional activities for agricultural and food products are necessary, while the supply of products is increasing, so that consumers get acquainted with the offer at the market, especially the market of agricultural and food products, which is high competitive market. With the aim of presenting homemade, local food in 2011 the Law on the promotion of agricultural and food products was adopted. In the second half of 2016 it is expected to start collecting contributions for the promotion, which will further enhance its activities in the field of promotion of agricultural and food products. Promotional campaigns that promote Slovenian, local, domestic products and refer not to purchase foreign or imported products may be regarded as an obstacle to the free movement of goods, which is inconsistent with one of the four fundamental freedoms of the internal market. This master thesis examines the legal aspects of the contribution for the promotion of agricultural and food products. At the beginning all the activities in the last years of the promotion of agricultural and food products in Slovenia are presented. Followed by a detailed analysis of Law on the promotion of agricultural and food products presenting who the taxpayers are, how the contribution will be calculated and paid, record keeping, monitoring and recovery of contribution and planned activities in accordance with the provisions of Law on the promotion of agricultural and food products. In the chapter that follows previous presents all those who will be included in the system of promotion from the moment starting to collect a contribution to the promotion of the Law on the promotion of agricultural and food products. Followed by a presentation of the system of promotion in Austria, which serves as a comparison with the system as it is planed in Slovenia. In penultimate chapter I analyze the promotion at the EU level, with an emphasis on compliance with Articles 30 TFEU and 34 TFEU. Master's theses conclude with a chapter in which I confirm the hypotheses.
Sekundarne ključne besede: tax law;master thesis;
URN: URN:SI:UM:
Vrsta dela (COBISS): Magistrsko delo
Komentar na gradivo: Univ. v Mariboru, Pravna fak.
Strani: 112 f.
ID: 9159228