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Title:PROST PRETOK BLAGA IN NJEGOV VPLIV NA DAVEK NA MOTORNA VOZILA
Authors:Bukovec, Simon (Author)
Kobal, Aleš (Mentor) More about this mentor... New window
Files:.pdf UN_Bukovec_Simon_2016.pdf (1,20 MB)
MD5: EA1ADE3D99246C8CB13001E15682742D
 
Language:Slovenian
Work type:Bachelor thesis/paper (mb11)
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract:V svojem diplomskem delu, z naslovom: Prost pretok blaga in njegov vpliv na davek na motorna vozila, bom predstavil oba instituta torej prost pretok blaga in davek na motorna vozila. Njun odnos in problem oz. konflikt, ki ga predstavljata. Opredelil se bom tudi, do vprašanja ali lahko davek na motorna vozila krši načelo o prostem pretoku blaga oz. ga omejuje. V prvem delu diplomskega dela bom bralcu predstavil oba instituta, ju opredelil in analiziral s pomočjo teorije in sodne prakse. V drugem delu pa bom analiziral tri sodbe Sodišča EU s katerimi, bom poskušal opredeliti in rešiti problematiko diplomske naloge. Podrobneje bom pogledal sodbe Sodišča EU: C-402/09 Tatu proti Romuniji z dne 7.4.2011, C 76/14 Manea proti Romuniji z dne 14.4.2015 in C 586/14 Budișan proti Romuniji z dne 9.6.2016, ki najbolje odražajo problematiko med notranjo obdavčitvijo in prostim pretokom blaga.
Keywords:Davek na motorna vozila, ZDMV, 110. člen PDEU, nevtralnost davkov, konkurenca, Prost pretok blaga, posredna diskriminacija, C 402/09 Tatu, C 76/14 Manea, C 586/14 Budișan
Year of publishing:2016
Publisher:[S. Bukovec]
Source:Maribor
UDC:336.226.332(043.2)
COBISS_ID:5338923 New window
NUK URN:URN:SI:UM:DK:S0FOJP8X
Views:773
Downloads:95
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:THE RIGHT TO FREE MOVEMENT OF GOODS AND ITS IMPACT ON THE TAX ON MOTOR VEHICLES
Abstract:In my thesis, entitled: Free movement of goods and its influence on motor vehicle tax, I will present both institutions; free movement of goods and a motor vehicle tax, their relation and a problem, respectively a conflict which they are presenting. I will define the question whether motor vehicle tax can violate a principle of free movement of goods respectively restricts it. In the first part of the thesis the reader will be presented with the two institutions, which will be defined and analyzed with the use of theory and jurisprudence. In the second part I will analyze three verdicts by EU court by which I will try to define and solve the problem of this thesis. In detail I will look into cases of European court: 402/09 Tatu vs. Romania date 7.4.2011, C 76/14 Manea vs. Romania date 14.4.2015 and C 586/14 Budișan vs Romania date 9.6.2016, which best reflects the problems between internal taxation and free movement of goods.
Keywords:Motor vehicle tax, ZDMV, article 110 of PDEU, tax neutrality, competition, free movement of goods, indirect discrimination, C 402/09 Tatu, C 76/14 Manea, C 586/14 Budișan


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