Vpliv davka na motorna vozila na prost pretok blaga znotraj Evropske Unije

Jesih, Martin (author), Grilc, Peter (mentor)

Slovenska zakonodaja za motorna vozila, ki se prvič dajo v promet ali se prvič registrirajo na območju Republike Slovenije in ustrezajo tarifnim oznakam, določenim v carinski tarifi Evropske skupnosti, razen v nekaterih izjemah, predvideva plačilo davka na motorna vozila, katerega osnova je prodajna vrednost vozila brez davka na dodano vrednost, njegova stopnja pa je odvisna od več dejavnikov, ki se nanašajo na vrsto in lastnost vozila, kot so npr. vrsta vozila, pogon vozila, izpust CO2. Leta 2012 je bil s sprejetjem Zakona o uravnoteženju javnih financ temu davku dodan še t.i. dodatni davek na motorna vozila, katerega stopnja je odvisna od prostornine motorja vozila. Evropska zakonodaja v 110. členu Pogodbe o delovanju Evropske Unije državam članicam prepoveduje uvajanje kakršnihkoli notranjih davkov na izdelke drugih držav članic, ki bi bili višji od davkov, uvedenih neposredno ali posredno na enakovredne domače izdelke. V primeru uvoza rabljenih vozil iz katerekoli države članice Evropske Unije je zaradi prej omenjene slovenske zakonodaje torej potrebno plačilo davka na motorna vozila, za razliko od rabljenih vozil s slovenskega trga, za katera ob nakupu plačilo tega davka ni potrebno. Ob hitrem pogledu na to situacijo je mogoče opaziti, da je blago, ki v Slovenijo prihaja iz drugih držav članic Evropske Unije, obravnavano drugače kot blago s Slovenskega trga, kar bi lahko pomenilo kršitev prostega pretoka blaga znotraj območja Evropske Unije. Omenjeni problem, ki ima med drugim znaten vpliv na trg rabljenih motornih vozil v Sloveniji, je zaradi tega, ker predstavlja potencialno kršitev evropske zakonodaje, vreden obravnave, zato sem se nanj osredotočil in ga natančneje raziskal v svoji magistrski nalogi.

• Language: Slovenian
• Keywords: davek na motorna vozila, prosti pretok blaga znotraj EU, dvojno obdavčenje
• Work type: Master's thesis/paper
• Organization: PF - Faculty of Law
• Year: 2018
• PID: 20.500.12556/RUL-102280
• COBISS.SI-ID: 16349521
• Publication date in RUL: 09.08.2018

Secondary language

• Language: English
• Title: The impact of The Motor Vehicle Tax on the free movement of Goods within the European Union

Abstract

According to Slovenian legislation, apart from a few exemptions, The Motor Vehicle Tax shall be paid on all the vehicles corresponding to the tariff codes stipulated in the Common Custom Tariff of the European Community, that are placed on the market or registered for the first time in the territory of the Republic of Slovenia. The tax base shall be the selling price of vehicle, The Value Added Tax excluded, with the rates depending on several factors related to the type and characteristic of a vehicle, such as type of vehicle, engine, CO2 emission. In 2012 Fiscal Balance Act was adopted and it introduced the additional motor vehicle tax. It's rate depends on the engine capacity of a vehicle. European legislation, according to the article 110 of The treaty on the Functioning of the European Union, prohibit all the Member States from imposing on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products. Due to aforementioned Slovenian legislation The Motor Vehicle Tax shall be paid in case of importation of used vehicles from any Member State, as oposed to the used vehicles from the Slovenian market, whom such levy is not being imposed on. A brief regard on this situation shows us, that the products coming to Slovenia from other Member States are treated differently to those from the Slovenian market, which could mean the infringement of the principle of the free movement of goods within the territory of European Union. The said problem has a significant impact on the used vehicles market in Slovenia and it also present a potential infringement of the European legislation. That is why it deserve to be taken up and why it will be the focus of the profound explore in my master thesis.

• Keywords: The Motor Vehicle Tax, the free movement of goods within the EU, double taxation