članak: 6 od 10  
Back povratak na rezultate
Finansije
2001, vol. 56, br. 9-10, str. 845-858
jezik rada: srpski
neklasifikovan
Zakon o akcizama reforma i Evropa I
Savezno ministarstvo finansija, Beograd

Sažetak

Od 1. aprila 2001. godine počeo je da se primenjuje novi Zakon o akcizama koji nije usklađen sa evropskim direktivama o akciznim dažbinama. Zakon o akcizama ne sadrži u skladu sa tim direktivama odredbe o određivanju kategorije akciznog skladišta, postupku registracije poreskog obveznika i dobijanja akcizne dozvole, kao ni odredbe o obavezi izdavanja akciznog dokumenta i sadržaju tog dokumenta koji predstavlja osnov za utvrđivanje i plaćanje akcize. Zatim, ni oslobađanja od plaćanja akcize predviđena u Zakonu o akcizama nisu usklađena sa propisanim u evropskim direktivama.

Reference

*** (1998) Zakon o trošarinah. Uradni list Republike Slovenije, br. 86, 18. dec
*** (1994-2000) Zakon o akcizama i porezu na promet. Službeni glasnik Republike Srbije, br. 43/94, 53/95, 24/96, 52/96, 55/96, 1/97. 60/97, 42/98, 18/99, 21/99, 27/99, 33/99, 48/99, 54/99, 25/00
*** (2001) Rešenje o razvrstavanju cigareta u kvalitetne grupe. Službeni glasnik Republike Srbije, br. 22
*** (1992-2000) Zakon o porezu na promet. Službeni list Republike Crne Gore, br. 3/92, 27/92, 46/92, 11/93, 30/93, 4/94, 13/94, 42/94, 1/95, 22/95, 29/95, 1/96, 13/96, 15/96, 2/97, 34/97, 45/98, 35/00, 41/00, 55/00
*** (1997-1998) Uredba o izdavanju kontrolnih akciznih markica i načinu obeležavanja duvanskih prerađevina i alkoholnih pića tim markicama. Službeni list SR Jugoslavije, br. 33/97, 39/97 i 55/98
*** (1999) Pravilnik o načinu obračunavanja i plaćanja akcize i poreza na promet i o sadržini i načinu vođenja evidencije. Službeni glasnik Republike Srbije, br. 10
*** (2001) Zakon o akcizama i porezu na promet. Službeni glasnik Republike Srbije, br. 22
EEC (1992) Council directive on general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products. Official Journal of the European Communities, br. L 76 of 23 Mar, 92/12/??? of 25 Feb
EEC Commission (1992) Commission Regulation on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty. Official Journal of the European Communities, L. 276 of 19 Sep, No. 2719/92 of 11 Sep
EEC Commission (1992) Commission Regulation on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been realized for consumption in the member state of dispatch. Official Journal of the European Communities, L. 369 of 18 Dec, No. 3649/92 of 17 Dec
EEC, European Council (1969) Council directive on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel. Official Journal of the European Communities, L. 133/6 of 4 Jun, 69/16912/EEC of 28 May
EEC, European Council (1991) Council directive amending Directive L 94 of 16 Apr. Official Journal of the European Communities, 91/191/EEC od 27 Mar, 69/169/EEC
EEC, European Council (1991) Council directive supplementing the common system of value added tax and amending Directive with a view to abolition of fiscal frontiers. Official Journal of the European Communities, L 376 of 31 Dec, 91/680/EEC of 31 Dec, 77/388/EEC
EEC, European Council (1994) Council directive amending Directive and increasing the level of allowances for travelers from third countries and the limits on tax-free purchases in intra-Community travel. Official Journal of the European Communities, L 60 of 3 Mar, 94/4/EC of 14 Feb, 69/169/EEC, 77/388/EEC
EEC, European Council (1992) Council directive amending Directive on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive. Official Journal of the European Communities, br. L. 390 of 31 Dec, 92/108/EEC of 14 Dec, 92/12/EEC , 92/81/EEC
EEC, European Council (1994) Council directive amending Directive and introducing temporary derogation measures applicable to Austria and Germany. Official Journal of the European Communities, L 365 of 31 Dec, 94/75/EEC of 22 Dec, 94/4/EC