Suchergebnisse

Trgovina z orožjem za marsikatere države in podjetja pomeni velik vir zaslužka. Problem je v tem, ker poleg zakonitega trga z orožjem, obstajata tudi sivi in črni trg. Zato je pomembno, da se vzpostavi celovit in učinkovit nadzor nad trgovino z orožjem. Že od leta 1978 se v resolucijah Generalne skupščine Združenih narodov omenja potreba po pogajanjih glede omejitve mednarodnih prenosov konvencionalnega orožja. Šestintrideset let pozneje je začela veljati prva mednarodna pogodba, ki celovito ureja mednarodno trgovino s konvencionalnim orožjem, Pogodba o trgovini z orožjem (PTO). V procesu nastajanja pogodbe so ves čas sodelovale tudi nevladne organizacije, saj je za vzpostavitev učinkovitega mednarodnopravnega instrumenta pomembno sodelovanje med državami in civilno družbo. PTO je tudi prva mednarodna pogodba, ki ureja prenos osebnega in lahkega orožja. Ravno slednje zaradi svojih lastnosti (enostavno za uporabo, prenosljivost, dolgotrajnost, lahka dostopnost širšemu krogu ljudi) povzroča trpljenje mnogih ljudi. Določbe PTO pa ne posegajo v že urejen sistem pridobivanja orožja, ki velja za športne strelce, lovce in zbiratelje orožja. PTO oboroževanja ne prepoveduje, saj spoštuje pravico vsake države do samoobrambe, temveč le vzpostavlja večjo preglednost nad trgovanjem s konvencionalnim orožjem med državami pogodbenicami. Posebnost PTO je izvajanje po metodi korak po korak, kar omogoča njeno postopno uveljavitev in prilagoditev njenega izvajanja dejanskim razmeram. Učinkovito izvedbo PTO preprečuje nesistematična ureditev kategorij konvencionalnega orožja, streliva in minsko-eksplozivnih sredstev, delov in sestavnih delov orožja, dejavnosti prenosa in neurejenost nadzora nad trgovino s stroji in materiali, ki omogočajo izdelavo orožja in streliva. PTO tudi ne vzpostavlja učinkovitega sistema sankcij za države, ki kršijo pogodbene obveznosti. ; Arms trade has been a large source of profit for various countries and companies. The major problem is that beside legal arms industry there exists grey and black markets. It is thus very important to set up a complete and efficient control of the arms trade. Ever since 1978, The General Assembly of the United Nations in its resolutions has emphasised the need to reach agreements on limiting the international transfer of conventional weapons. Thirty-six years later, the first international treaty that entirely regulates conventional arms trade entered into force. The Arms Trade Treaty (ATT) thus came into effect. Many non-governmental organisations were also engaged in the process of treaty making, since the establishment of the efficient international legal instruments required the cooperative efforts of countries as well as civil societies. The ATT is the first international treaty regulating the transfer of small arms and light weapons. The latter is the one whose features (easy to use, mobility, durability and easy access to a wider public) cause suffering to many people. The rules and regulations of the ATT do not interfere with the already established system of weapon acquisition that is valid for sports marksmen, hunters and weapons collectors. The ATT do not ban armaments, since each country has a legal right to self-defense. Its aim is to establish better transparency over the conventional arms trade among the states parties. The distinctive feature of the ATT is a step-by-step method, and in this way the treaty is gradually enforced and its implementation adapted for actual situations. Nevertheless, the efficient enforcement of the ATT is prevented by the non-systematic regulation of conventional arms, ammunition, munitions, as well as of parts and components of weapons. The arms transfer activities, the non-systematic monitoring of machine and material commerce that enable arms and ammunition production are also the factors that prevent the implementation of the treaty. The ATT do not establish an efficient system of sanctions against states that violate contractual obligations.

This article provides an overview of censorship and book bans in Austria between 1751 and 1848. It is based on the catalogues and lists of banned manuscripts and books and the available censorship regulations and censors' protocols; moreover, the most important persons involved in censorship such as Gerard van Swieten, Count Sedlnitzky, and Metternich are introduced, and their impact on the book trade is shown. From an instrument encouraging Enlightenment and defending morality during the reign of Maria Teresa and Joseph II, censorship became a major factor of political repression after the French Revolution. The focus moved from the protection of Catholicism against Protestant "heresy" and superstition to the defense of monarchy against liberalism and nationalism. The aim of enlightening the citizens and promoting their happiness pursued during the second half of the eighteenth century was replaced by the will to maintain the "peace" of the state and suppress any ideas that confounded its interests. ; Razprava preučuje cenzuro in prepovedi knjig v Avstriji med letoma 1751 in 1848. Temelji na katalogih in seznamih prepovedanih rokopisov in knjig ter razpoložljivih predpisih o cenzuri in cenzorskih protokolih; poleg tega so predstavljene najpomembnejše osebe, vpletene v cenzuro, kot so Gerard van Swieten, grof Sedlnitzky in Metternich, in prikazan njihov vpliv na knjižni trg. Od instrumenta, ki je spodbujal razsvetljenske ideje in branil moralo, kar je bilo značilno za vladavino Marije Terezije in Jožefa II., je cenzura po francoski revoluciji postala glavni dejavnik politične represije. Težišče se je premaknilo z zaščite katolištva pred protestantsko herezijo« in vraževerjem k obrambi monarhije pred liberalizmom in nacionalizmom. Cilj razsvetljenja državljanov in spodbujanje njihove sreče, ki ga je zasledovala cenzura v drugi polovici 18. stoletja, sta nadomestila volja po ohranjanju »miru« države in za-tiranje vseh idej, ki so bile v navzkrižju z njenimi interesi.

Med pomembnimi mejniki v razvoju evropskega sistema DDV moramo vsekakor omeniti 1. januar 1992, ko so bile odpravljene davčne meje med državami članicami Evropske unije. Če se je do tega datuma dobava blaga v drugo državo članico Evropske unije štela kot izvoz blaga, ki so ga nadzorovali carinski organi, je s tem dnem odpravljen oziroma prepovedan nadaljnji sistematičen nadzor blaga, ki se dobavlja iz ene države v drugo. Carinski organi so izgubili svoje pristojnosti za nadzor tega dela trgovine na notranjem trgu ; obstoječe nadzorne mehanizme so nadomestili novi, pristojnost pa se je prenesla na davčne organe. Del nalog, ki jih je do vstopa Slovenije v Evropsko unijo opravljala carina, je odpadel na davčne zavezance. Ob vstopu Slovenije v Evropsko unijo se je povečala tudi zunanjetrgovinska menjava. Zaradi povečanega poslovanja Slovenije z državami članicami Evropske unije so se začeli pojavljati tristranski posli in posledično tudi verižni posli med večimi udeleženci. Pravi tristranski posli potekajo med tremi udeleženci (pridobitelj, dobavitelj in prejemnik), ki so identificirani za davek na dodano vrednost v svoji državi Evropske unije. Blago poteka med udeleženci v verigi, in sicer od dobavitelja do prejemnika blaga. Pridobitelj nastopa med njima le kot neke vrste posrednik. Ti posli so z davčnega vidika v Zakonu o davku na dodano vrednost posebej urejeni. Problem nastopi pri nepravih tristranskih poslih in verižnih poslih, npr. ko je eden od udeležencev fizična oseba, ko nastopa udeleženec iz tretje države, ko so udeleženi več kot trije davčni zavezanci, itd… V okviru magistrske naloge bom analizirala osnovne značilnosti pravih tristranskih poslov, nepravih tristranskih poslov in verižne posle. Glede na to, da je pri pravih tristranskih poslih določen kraj obdavčitve in pogoji, na osnovi katerih kupec ne obračuna DDV od pridobitve blaga, je potrebno pri nepravih tristranskih poslih in verižnih poslih pred določitvijo kraja in časa nastanka davčne obveznosti ugotoviti, kje je dobavitelj prenesel lastništvo na blagu na pridobitelja in kje mu je izročil blago. Z davčnega vidika so ti posli zelo zahtevni, zato je v Šesti smernici določena posebna ureditev, ki želi te posle poenostaviti in jih obdavčit le enkrat. ; Among the important milestones in the development of the European VAT system, we must certainly mention the January 1, 1992, when fiscal borders between the Member States of the European Union were abolished. If the supply of goods to another Member State of the European Union, to this date counted as export of goods, which were monitored by the customs authorities, from that date, the systematic control of goods, which were supplied from one country to another, vas forbidden. Customs authorities did lose their powers to control this part of the trade in the internal market ; the existing control mechanisms were replaced by new ones ; competence has been transferred to the tax authorities. Parts of the tasks which are to Slovenia's entry into the European Union perform by customs authorities, vas transferred to taxpayer. When Slovenia joined the European Union, it has also increased its foreign trade. Due to the increased Slovenian business with EU Member States, trilateral transactions and, consequently, chain transactions between multiple participants have started to emerge. Real tripartite transactions take place between the three parties (the acquirer, supplier and recipient) who are identified for value added tax in its own European Union country. Goods are transferred between the actors in the chain, from the supplier to the consignee. The acquirer is getting between them only as a sort of agent. These transactions in tax terms are specifically decorated in the Law on Value Added Tax. The problem occurs in the quasi-tripartite transactions and chain transactions, for example when one of the participants is a person, when a participant is from a third country, when they are more than three taxpaying participants, etc. In this master's thesis I will analysed the basic characteristics of real trilateral business, quasi-tripartite business and chain business. Given that the real trilateral engagements have known place of taxation and the conditions, based on which the buyer does not charge VAT on the acquisition of goods, are known, for the quasi-tripartite transactions and chain transactions it is necessary before determining the location of taxation and the time when the tax liabilities arise, to determine where the supplier transferred ownership of the goods to the purchaser and where he handed over the goods. From a tax perspective, these transactions are very complex, fir that the sixth guideline provides a specific regulation, which seeks to simplify this business and be taxed only once.