Trošarinski izdelki: pravila o plačevanju

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ladijskih potnikov</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/index_sl.htm">Potovanje in invalidnost<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/reduced-mobility/index_sl.htm">Pravice invalidnih potnikov in potnikov z zmanjšano mobilnostjo</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/parking-card-disabilities-people/index_sl.htm">Parkirna karta EU za invalide</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/index_sl.htm">Vožnja v tujini<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a 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href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_sl.htm">Napoteni delavci</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_sl.htm">Zaposlitev v javnem sektorju v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_sl.htm">Delovna dovoljenja</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_sl.htm">Pogodbe o zaposlitvi</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_sl.htm">Pravila EU o delu v cestnem prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_sl.htm">Zavarovanje odgovornosti v drugi državi EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_sl.htm">Poklicne kvalifikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_sl.htm">Kaj je reguliran poklic</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_sl.htm">Vloga za stalno opravljanje storitev</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_sl.htm">Prijava začasnega izvajanja storitev</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_sl.htm">Dokumenti in formalnosti</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_sl.htm">Evropska poklicna izkaznica – EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_sl.htm">EU in Združeno kraljestvo: poklicne kvalifikacije</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_sl.htm">Socialna varnost in nadomestila<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_sl.htm">Sistemi socialne varnosti v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_sl.htm">Socialna varnost v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_sl.htm">Brezposelnost v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_sl.htm">Prenos nadomestila za brezposelnost</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_sl.htm">Neuspešno iskanje zaposlitve</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_sl.htm">Družinski prejemki</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_sl.htm">Družinska pokojnina in pomoč ob smrti</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_sl.htm">Standardni obrazci za uveljavljanje pravic iz socialne varnosti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_sl.htm">Upokojitev v tujini<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_sl.htm">Dodatna pokojnina v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_sl.htm">Pokojnina v tujini</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_sl.htm">Davki<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sl.htm">Davek na dohodek v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_sl.htm">Dvojna obdavčitev</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_sl.htm">Vozila<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_sl.htm">Vozila<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_sl.htm">Nakup in zakup vozila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_sl.htm">DDV pri nakupu in prodaji avtomobila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_sl.htm">Službeni avtomobili</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_sl.htm">Vozniško dovoljenje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_sl.htm">Zamenjava in priznavanje vozniškega dovoljenja v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_sl.htm">Izdaja vozniškega dovoljenja v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_sl.htm">Podaljšanje vozniškega dovoljenja v drugi državi EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_sl.htm">Avtomobilsko zavarovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_sl.htm">Veljavnost avtomobilskega zavarovanja v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_sl.htm">Veljavnost avtomobilskega zavarovanja v tujini</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_sl.htm">Registracija<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_sl.htm">Postopki in dokumenti za registracijo vozila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_sl.htm">Registracija vozila v drugi državi EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_sl.htm">Davki na vozila v drugih državah EU</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_sl.htm">Prebivanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_sl.htm">Pravica do prebivanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_sl.htm">Ekonomsko neaktivni državljani EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_sl.htm">Iskalci zaposlitve – pravica do prebivanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_sl.htm">Upokojenci – pravica do prebivanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_sl.htm">Študenti – pravica do prebivanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_sl.htm">Delavci – pravica do prebivanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_sl.htm">Pravice državljanov EU do prebivanja v Združenem kraljestvu in pravice državljanov Združenega kraljestva do prebivanja v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_sl.htm">Naturalizacija</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_sl.htm">Družinski člani – pravica do prebivanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_sl.htm">Zakonci in otroci, ki so državljani EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_sl.htm">Zakonci in otroci, ki niso državljani EU </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_sl.htm">Zunajzakonski in registrirani partnerji</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_sl.htm">Starši</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_sl.htm">Drugi sorodniki</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_sl.htm">Družinski člani iskalcev zaposlitve</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_sl.htm">Dokumenti in formalnosti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_sl.htm">Prijava prisotnosti družinskih članov EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_sl.htm">Stalno prebivanje državljanov EU po 5 letih</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_sl.htm">Stalno prebivanje za družinske člane, ki niso državljani EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_sl.htm">Dovoljenja za prebivanje družinskih članov, ki niso državljani EU </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_sl.htm">Prijava prebivališča v tujini po prvih treh mesecih</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_sl.htm">Prijava prebivanja, krajšega od 3 mesecev </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_sl.htm">Prijava rojstva</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_sl.htm">Pravila o spremembi podatka o spolu</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_sl.htm">Nakup nepremičnine</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_sl.htm">Odjava prebivanja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_sl.htm">Volitve, peticije in posvetovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_sl.htm">Evropske volitve</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_sl.htm">Volitve v matični državi</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_sl.htm">Lokalne volitve</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_sl.htm">Peticije in posvetovanja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_sl.htm">Izobraževanje in mladi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_sl.htm">Šola<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_sl.htm">Sodelovanje s šolami v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_sl.htm">Šolanje v drugi državi EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_sl.htm">Univerza<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_sl.htm">Univerza - sprejemni in vpisni pogoji</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_sl.htm">Univerza – šolnina in finančna pomoč</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_sl.htm">Priznavanje univerzitetnih diplom</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_sl.htm">Študij v tujini in možnosti štipendij</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_sl.htm">Delo med študijem</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_sl.htm">Pripravništvo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_sl.htm">Pripravništvo - finančna podpora</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_sl.htm">Prostovoljsko delo v EU in po svetu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_sl.htm">Prostovoljstvo – kje začeti</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_sl.htm">Praktična priprava za prostovoljce</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_sl.htm">Raziskovalci<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_sl.htm">Štipendije in delovna mesta za raziskovalce</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_sl.htm">Obdavčenje raziskovalcev</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_sl.htm">Zdravje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_sl.htm">Nenačrtovane zdravstvene storitve<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_sl.htm">Pri zdravniku/v bolnišnici v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_sl.htm">Nenačrtovane zdravstvene storitve: plačilo in povračilo stroškov</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_sl.htm">Zdravstveno zavarovanje med začasnim bivanjem v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_sl.htm">Evropska kartica zdravstvenega zavarovanja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_sl.htm">Načrtovano zdravljenje v tujini<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_sl.htm">Načrtovano zdravljenje v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_sl.htm">Stroški in povračilo stroškov: načrtovano zdravljenje v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_sl.htm">Informacijske točke za čezmejno zdravstveno varstvo</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_sl.htm">Nakup zdravil v drugi državi EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_sl.htm">Predložitev recepta v drugi državi EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_sl.htm">Zdravila na recept v tujini: stroški in povračilo stroškov</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_sl.htm">Spletni nakup zdravil</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_sl.htm">Zdravstveno zavarovanje med prebivanjem v tujini<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_sl.htm">Zdravstveno zavarovanje</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_sl.htm">Odhod v dom za starejše</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_sl.htm">Preventivno zdravstveno varstvo</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_sl.htm">Družina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_sl.htm">Otroci<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_sl.htm">Starševska skrb</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_sl.htm">Posvojitev otroka</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_sl.htm">Ugrabitev otroka</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_sl.htm">Pari<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_sl.htm">Zakonska zveza</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_sl.htm">Zunajzakonska skupnost in registrirana partnerska skupnost</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_sl.htm">Zunajzakonska skupnost</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_sl.htm">Razveza in ločitev</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_sl.htm">Preživnina – preživljanje družinskih članov</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_sl.htm">Premoženjska razmerja mednarodnih parov</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_sl.htm">Priznavanje javnih listin v EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_sl.htm">Smrt, repatriacija in čezmejno dedovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_sl.htm">Urejanje čezmejnega dedovanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_sl.htm">Načrtovanje čezmejnega dedovanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_sl.htm">Smrt in repatriacija</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_sl.htm">Potrošniki<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_sl.htm">Nakupovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_sl.htm">Pogodbene informacije</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_sl.htm">Garancije in vračila</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_sl.htm">Oblikovanje cen in plačila</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_sl.htm">Pošiljanje in dostava</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_sl.htm">Pravice potrošnikov pri nakupovanju</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_sl.htm">DDV – davek na dodano vrednost</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_sl.htm">Varnost izdelkov</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_sl.htm">Internet in telekomunikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_sl.htm">Gostovanje: uporaba mobilnega telefona v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_sl.htm"> Dostop do spletnih vsebin v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_sl.htm"> Telekomunikacijske storitve</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_sl.htm">Uporaba in dostop do interneta</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_sl.htm">Varstvo podatkov in zasebnost na spletu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_sl.htm">Finančni produkti in storitve<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_sl.htm">Bančni računi v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_sl.htm">Potrošniški krediti in posojila</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_sl.htm">Zavarovalni produkti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_sl.htm">Naložbeni produkti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_sl.htm">Hipotekarna stanovanjska posojila</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_sl.htm">Plačila, nakazila, čeki</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_sl.htm">Naložbe v drugi državi EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_sl.htm">Nepošteno ravnanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_sl.htm">Nepoštene poslovne prakse</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_sl.htm">Nepošteno označevanje cen</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_sl.htm">Nepošteni pogodbeni pogoji</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_sl.htm">Oskrba z energijo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_sl.htm">Uporaba in dostop do energetskih storitev</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_sl.htm">Pogodbe in poraba energije</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_sl.htm">Pritožbe in reševanje sporov</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_sl.htm">Reševanje potrošniških sporov<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_sl.htm">Neformalno reševanje sporov za potrošnike</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_sl.htm">Izvensodni postopki za potrošnike</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_sl.htm">Uradni pravdni postopek za potrošnike</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_sl.htm">Poslovanje v Evropi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_sl.htm"> Vodenje podjetja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_sl.htm">Razvoj podjetja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_sl.htm">Poslovanje v turističnem sektorju</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_sl.htm">Registracija v sistemu EMAS</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_sl.htm">Združitev podjetij</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_sl.htm">Ustanovitev evropske družbe (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_sl.htm">Prosti pretok neosebnih podatkov</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_sl.htm">Razumevanje čezmejnih naložb v EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_sl.htm"> Digitalizacija podjetja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_sl.htm"> Vzpostavitev poslovne spletne strani</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_sl.htm"> Spletna prodaja prek platform tretjih strank</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_sl.htm"> Vzpostavitev spletne trgovine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_sl.htm"> Zaščita spletnega mesta</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_sl.htm"> Dostave in izpolnitev naročil za spletne prodaje</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_sl.htm"> Storitve za stranke pri spletnem poslovanju</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_sl.htm"> Promocija podjetja na spletu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_sl.htm">Intelektualna lastnina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_sl.htm">Pravice intelektualne lastnine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_sl.htm">Patenti</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_sl.htm">Blagovne znamke</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_sl.htm">Avtorska pravica</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_sl.htm">Poslovne skrivnosti</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_sl.htm">Zaščita modela</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_sl.htm"> Spletne domene</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_sl.htm">Zaščita podatkovnih zbirk</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_sl.htm"> Geografske označbe</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_sl.htm">Trženje intelektualne lastnine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_sl.htm">Kršitev pravic intelektualne lastnine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_sl.htm">Zagonska podjetja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_sl.htm">Ustanovitev podjetja</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_sl.htm">Erasmus za mlade podjetnike</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_sl.htm">Orodja EU za podporo MSP</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_sl.htm">Obdavčenje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_sl.htm"> Trošarine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_sl.htm"><span>Trošarinski <span class="label-end"><span>izdelki</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_sl.htm"> Plačilo trošarine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_sl.htm"> DDV<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_sl.htm">Pravila in stopnje DDV</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_sl.htm">Obračunavanje davka na dodano vrednost</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_sl.htm">Oprostitev plačila DDV</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_sl.htm">Vračilo DDV: vložitev zahtevka na spletu</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_sl.htm">DDV pri čezmejnem poslovanju</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_sl.htm">Identifikacijska številka za DDV (sistem VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_sl.htm"> DDV za digitalne storitve (sistem mini VEM)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_sl.htm"> Obdavčitev poslovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_sl.htm"> Davek od dohodkov pravnih oseb</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_sl.htm"> Obdavčitev matičnih in odvisnih družb</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_sl.htm">Prodaja v EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_sl.htm"> Javna naročila<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_sl.htm">Pravila javnega naročanja</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_sl.htm">Javna naročila in oddaja ponudb</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_sl.htm">Zahtevek za revizijo postopka oddaje javnega naročila</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_sl.htm"> Prodaja blaga in storitev<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_sl.htm">Prodaja izdelkov v EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_sl.htm">Opravljanje storitev v tujini</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_sl.htm">E-trgovanje, prodaja na daljavo in prodaja zunaj poslovnih prostorov</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_sl.htm"> Potovalni paketi in povezani potovalni aranžmaji</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_sl.htm"> Storitve dostave paketov</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_sl.htm"> Konkurenca med podjetji<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_sl.htm">Pravila konkurence v EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_sl.htm"> Prijava protikonkurenčnega ravnanja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_sl.htm">Človeški viri<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_sl.htm">Pogodbe o zaposlitvi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_sl.htm">Spremembe pogodb o zaposlitvi</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_sl.htm">Pogoji zaposlitve</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_sl.htm">Zaposlitev za določen čas</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_sl.htm">Obveščanje zaposlenih in posvetovanje z njimi</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_sl.htm">Zaposlitev s krajšim delovnim časom</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_sl.htm">Odpuščanje delavcev</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_sl.htm">Mladoletni delavci</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_sl.htm">Delo prek agencij za posredovanje dela</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_sl.htm">Sezonski delavci iz držav, ki niso članice EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_sl.htm">Delovni čas in dopust<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_sl.htm">Delovni čas</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_sl.htm">Dopust in prožna ureditev dela</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_sl.htm">Delavci v prometnem sektorju<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_sl.htm">Delavci v civilnem letalstvu</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_sl.htm">Železničarji</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_sl.htm">Zaposlovanje delavcev v cestnem prevozu: čas vožnje in počitka</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_sl.htm">Pomorščaki</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_sl.htm">Člani posadke v plovbi po celinskih vodah</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_sl.htm">Napoteni delavci<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_sl.htm">Napotitev delavcev v tujino</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_sl.htm">Napoteni vozniki</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_sl.htm">Socialna varnost in zdravje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_sl.htm">Plačevanje prispevkov za socialno varnost</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_sl.htm">Zdravje in varnost pri delu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_sl.htm"> Enako obravnavanje in kvalifikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_sl.htm">Enako obravnavanje zaposlenih</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_sl.htm">Razumna prilagoditev</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_sl.htm">Priznavanje kvalifikacij</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_sl.htm">Zahteve glede izdelkov<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_sl.htm">Standardi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_sl.htm">Standardi v Evropi</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_sl.htm">Skladnost proizvodov<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_sl.htm">Opredelitev zahtev za proizvode</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_sl.htm">Ugotavljanje skladnosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_sl.htm">Tehnična dokumentacija in izjava EU o skladnosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_sl.htm">Zahteve za okoljsko primerno zasnovo</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_sl.htm">Izjava o vzajemnem priznavanju</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_sl.htm">Nalepke in oznake<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_sl.htm">Oznaka CE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_sl.htm">Energijska nalepka</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_sl.htm">Oznaka OEEO (WEEE)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_sl.htm"> Označevanje obutve</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_sl.htm">Označevanje tekstila</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_sl.htm">Oznaka „℮"</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_sl.htm">Znak EU za okolje</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_sl.htm"> Kemikalije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_sl.htm">Registracija kemikalij v EU (uredba REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_sl.htm">Razvrščanje, označevanje in pakiranje kemikalij</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_sl.htm"> Recikliranje in ravnanje z odpadki<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_sl.htm">Odgovornosti za ravnanje z odpadki EEO</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_sl.htm">Označevanje živil<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_sl.htm">Pravila za označevanje živil</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_sl.htm">Označba hranilne vrednosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_sl.htm">Označevanje prehranskih dopolnil</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_sl.htm">Aditivi za živila</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_sl.htm">Zdravstvene in prehranske trditve na živilih</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_sl.htm">Financiranje in evropska sredstva<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_sl.htm"> Računovodstvo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_sl.htm">Računovodstvo za mala in srednje velika ter mikro podjetja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_sl.htm">Izvajanje in prejemanje plačil<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_sl.htm"> Čezmejna izterjava dolgov</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_sl.htm">Elektronska in gotovinska plačila</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_sl.htm">Zamuda pri plačilu</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_sl.htm">Izdajanje elektronskih računov</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_sl.htm"> Kako do finančnih sredstev EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/sl">Dostop do financiranja</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_sl.htm">Programi financiranja EU</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_sl.htm">Delo s strankami<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_sl.htm"> Potrošniške pogodbe in garancije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_sl.htm">Garancije za potrošnike</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_sl.htm">Izdelki z napako</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_sl.htm">Pogodbe s potrošniki</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_sl.htm"> Reševanje sporov s strankami<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_sl.htm"> Alternativno/spletno reševanje sporov</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_sl.htm"> Evropski postopek v sporih majhne vrednosti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_sl.htm"> Varstvo podatkov<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_sl.htm"> Varstvo podatkov v okviru splošne uredbe o varstvu podatkov</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_sl.htm"> Zasebnost internetnih uporabnikov</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=sl" target="_blank">Kontaktirajte službo za pomoč</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=sl" target="_blank">Prijavite oviro</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukrajina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">Pomoč EU Ukrajini</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_sl">Informacije za osebe, ki bežijo pred vojno v Ukrajini</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_sl#kako-lahko-pomagate">Kako lahko pomagate</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Informacije za podjetja</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_sl.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Klikni za razširitev" title="Klikni za razširitev">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_sl.htm">Podjetniki</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_sl.htm">Obdavčenje</a><svg focusable="false" aria-hidden="true" role="presentation"> <use 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27 držav članic EU" aria-label="V tem primeru 27 držav članic EU">države EU</a> pa lahko uvedejo še druge davke.</p> <p>Več informacij o pravilih v posameznih državah EU.</p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Izberite državo</span></span><svg focusable="false" aria-label="Odpri"> <title>Odpri</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Končano"> <title>Končano</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=AT&categories=L2" aria-label="Avstrija"><svg focusable="false" aria-hidden="true"> <use 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href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugalska</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=RO&categories=L2" aria-label="Romunija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Romunija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=SK&categories=L2" aria-label="Slovaška"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovaška</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=SI&categories=L2" aria-label="Slovenija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=ES&categories=L2" aria-label="Španija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Španija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=SE&categories=L2" aria-label="Švedska"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Švedska</span></a></li> </ul> </div> </div>  <p>Za več informacij o trošarinah na posamezne izdelke izberite eno od spodnjih možnosti.</p><a id="interactive-content-start" name="interactive-content-start"></a><h2>Podrobneje me zanimajo:</h2> <ul> <li><a href="#alcohol">alkohol in alkoholne pijače</a></li> <li><a href="#energy">energenti in električna energija</a></li> <li><a href="#tobacco">tobačni izdelki</a></li> </ul><a id="alcohol" name="alcohol"></a><h2>Alkohol in alkoholne pijače</h2> <p>Trošarine se plačujejo za naslednje vrste alkohola in alkoholnih pijač:</p> <ul> <li>pivo in mešanice piva z nealkoholnimi pijačami</li> <li>vino</li> <li>druge fermentirane pijače, denimo jabolčnik</li> <li>vmesne pijače, denimo šeri in portovec</li> <li>etilni alkohol in žgane pijače</li> </ul> <p>Seznam vseh trošarinskih stopenj, ki veljajo v EU za <span class="nolink">alkohol in alkoholne pijače</span> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-alcohol_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-alcohol_en" target="_blank" class="language" title="English">en</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-alcohol_fr" target="_blank" class="language" title="français">fr</a> .</p> <h3>Nižje stopnje in oprostitve</h3> <p>Posamezne države EU se lahko odločijo <strong>znižati trošarine, ki jih je treba plačati,</strong> ali odobrijo <strong>oprostitve plačila trošarin</strong>:</p> <h4>Nižje stopnje</h4> <ul> <li>Male pivovarne, v katerih zvarijo največ 200 000  <span class="ILfuVd NA6bn"> <span class="e24Kjd">hl</span> </span> piva na leto in destilarne, v katerih proizvedejo največ 10 hl čistega alkohola na leto, so lahko deležne <strong>do 50-odstotnega</strong> znižanja standardnih trošarin.</li> <li>Znižane stopnje trošarin se lahko uporabljajo za vino in fermentirane pijače z najvišjo vsebnostjo alkohola 8,5 vol. %, pivo z najvišjo vsebnostjo alkohola 2,8 vol. %, vmesne pijače z najvišjo vsebnostjo alkohola 15 vol. % in etilni alkohol z najvišjo vsebnostjo alkohola 10 vol. %.</li> </ul> <h4>Oprostitve</h4> <p>Trošarine <strong>ni treba plačati</strong> za večino domačih izdelkov, ki niso izdelani za komercialne namene, <strong>razen za žgane pijače</strong>.</p> <p>Alkohol za proizvodnjo izdelkov, <strong>ki niso namenjeni prehrani ljudi</strong> ali <strong>zanjo niso primerni</strong> zaradi dodanih kemikalij (denaturantov).</p><a id="energy" name="energy"></a><h2>Energenti in električna energija</h2> <p>Trošarino zanje je treba plačati, kadar se uporabljajo:</p> <ul> <li>za pogonsko gorivo</li> <li>za ogrevanje</li> </ul> <h3>Energenti, ki ne spadajo na področje uporabe pravil o trošarinah</h3> <p>Energenti, ki se uporabljajo kot surovine, za kemijsko redukcijo ali v elektrolitskih in metalurških postopkih, <strong>s temi pravili niso zajeti</strong>.</p> <p>V tem primeru se lahko posamezne države EU <strong>same odločijo, ali želijo zaračunavati davek</strong> za njihovo uporabo ali ne.</p> <p>Glavni izdelki, ki jih države EU lahko obdavčijo, so:</p> <ul> <li>mineralna olja</li> <li>trdna goriva: premog, koks, lignit</li> <li>zemeljski plin</li> <li>električna energija</li> <li>alkohol, če je namenjen za uporabo kot gorivo za ogrevanje ali pogonsko gorivo</li> <li>olja živalskega in rastlinskega izvora, če so namenjena za uporabo kot gorivo za ogrevanje ali pogonsko gorivo</li> </ul> <p>Seznam vseh trošarinskih stopenj, ki veljajo v EU za <span class="nolink">energente</span> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_en" target="_blank" class="language" title="English">en</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_fr" target="_blank" class="language" title="suomi">fi</a> .</p> <h3>Višje in nižje stopnje ter oprostitve</h3> <p>Države EU se lahko odločijo za uporabo davčne stopnje, <strong>ki je višja od najnižje vrednosti na ravni EU, znižanje trošarine</strong> ali <strong>oprostitev</strong> plačila dajatev.</p> <h4>Višje stopnje</h4> <p>Države EU lahko določijo višjo davčno stopnjo za naslednje kategorije:</p> <ul> <li>javni prevoz</li> <li>reševalna vozila</li> <li>komercialna raba dizelskega goriva (težka tovorna vozila)</li> <li>različne davčne stopnje glede na kakovost in količino energenta (npr. vsebnost žvepla v gorivu)</li> </ul> <h4>Nižje stopnje</h4> <p>Države EU <strong>lahko odobrijo znižanje</strong> ali <strong>oprostitev davkov</strong> za naslednje kategorije:</p> <ul> <li>zelena elektrika</li> <li>elektrika, pridobljena iz visokokakovostne soproizvodnje toplote in elektrike</li> <li>energenti, ki se uporabljajo v soproizvodnji toplote in elektrike</li> <li>plovba po celinskih plovnih poteh</li> <li>električna energija, zemeljski plin, premog in trdna goriva za porabo v gospodinjstvih</li> <li>energetsko intenzivna podjetja (ob upoštevanju določenih pravil) </li> <li>biogoriva (ob upoštevanju določenih pravil)</li> </ul> <h4>Davčne oprostitve</h4> <p>Davka <strong>morajo biti oproščeni</strong>:</p> <ul> <li>energenti in električna energija, <strong>ki se uporabljajo za proizvodnjo elektrike</strong> (vendar se ti proizvodi lahko obdavčijo z okoljskim davkom)</li> <li>energenti, <strong>ki se uporabljajo kot gorivo za zračni promet</strong>, razen za polete v zasebne namene</li> <li>energenti, <strong>ki se uporabljajo kot gorivo za vodni promet v EU</strong>, razen za plovbo v zasebne namene</li> </ul><a id="tobacco" name="tobacco"></a><h2>Tobačni izdelki</h2> <p>Trošarine se plačujejo za naslednje vrste tobačnih izdelkov:</p> <ul> <li>cigarete</li> <li>cigare</li> <li>cigarilosi</li> <li>tobak za kajenje, denimo drobno rezani tobak za zvijanje cigaret</li> </ul> <p>Seznam vseh trošarinskih stopenj, ki veljajo v EU za <span class="nolink">tobačne izdelke</span> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duties-tobacco_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duties-tobacco_en" target="_blank" class="language" title="English">en</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duties-tobacco_fr" target="_blank" class="language" title="français">fr</a> .</p><a id="interactive-content-end" name="interactive-content-end"></a></div> <div class="article-related eu-legislation"> <h2>Zakonodaja EU</h2> <ul> <li><a href="https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2011:137:0001:0397:sl:PDF" data-linkid="0e43391d-b8dc-4e2f-975f-b04e60252894" title="Oznake in poimenovanje izdelkov (kombinirana nomenklatura EU)">Oznake in poimenovanje izdelkov (kombinirana nomenklatura <span class="label-end"><span>EU)</span><svg focusable="false" aria-label="Odpri na zunanji povezavi"> <title>Odpri na zunanji povezavi</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/legal-content/sl/TXT/?qid=1562161417450&uri=CELEX:31992L0083" data-linkid="b17ebead-c713-4aea-8a00-e228e20b94f2" title="Direktiva EU o uskladitvi strukture trošarin za alkohol in alkoholne pijače">Direktiva EU o uskladitvi strukture trošarin za alkohol in alkoholne <span class="label-end"><span>pijače</span><svg focusable="false" aria-label="Odpri na zunanji povezavi"> <title>Odpri na zunanji povezavi</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/legal-content/sl/TXT/?qid=1562162476408&uri=CELEX:32003L0096" data-linkid="534f958a-ca79-490a-8fc6-edcab4ba108c" title="Direktiva EU o obdavčitvi energentov in električne energije">Direktiva EU o obdavčitvi energentov in električne <span class="label-end"><span>energije</span><svg focusable="false" aria-label="Odpri na zunanji povezavi"> <title>Odpri na zunanji povezavi</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/legal-content/sl/TXT/?qid=1562154551003&uri=CELEX:32014L0040" data-linkid="857a51b4-89ae-46b0-a2d6-fa302bf1f95b" title="Direktiva EU o proizvodnji, predstavitvi in prodaji tobačnih in povezanih izdelkov">Direktiva EU o proizvodnji, predstavitvi in prodaji tobačnih in povezanih <span class="label-end"><span>izdelkov</span><svg focusable="false" aria-label="Odpri na zunanji povezavi"> <title>Odpri na zunanji povezavi</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Potrebujete pomoč podporne službe?</h2> <p>Obrnite se na specializirane službe za pomoč</p><button id="advice-button" class="standard arrow toggle">Pomoč in svetovanje<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - VAT" class="help-advice"> <p><strong><a 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