TFL Vsebine / Revija Poslovodno računovodstvo

Evropski parlament je demokratičen organizem, v katerega so na podlagi proporcionalnega volilnega sistema s preferenčnim glasovanjem izvoljeni poslanci in poslanke iz 27 držav članic. Evropski parlament je edini organ EU, ki se oblikuje z neposrednimi volitvami. Je politično predstavniško telo, v katerem so zastopani interesi s pomočjo demokratično izvoljenih predstavnikov. Republika Slovenije ima na podlagi Lizbonske pogodbe, ki je začela veljati 1. decembra 2009, pravico do osem poslancev oziroma poslank v Evropskem parlamentu. Poslanci oziroma poslanke iz Slovenije v Evropskem parlamentu se volijo neposredno na podlagi splošne in enake volilne pravice s tajnim glasovanjem za obdobje petih let. Z nastopom funkcije pa nastopijo za izvoljene predstavnike ljudstva tudi davčne obveze, vezane na njihove prihodke, ki pa so zaradi ''dvojnosti statusa'' evropskega poslanca različno urejene. Za plače evropskih parlamentarcev namenja Evropski parlament na letni osnovi približno 220 milijonov evrov. Evropski parlamentarci so deležni tudi določenih nadomestil, ki so namenjena kritju stroškov, nastalih pri opravljanju njihovih poslanskih dolžnosti. Evropski parlamentarci so v sistem obveznega pokojninskega in invalidskega zavarovanja, zavarovanja za starševsko varstvo ter zavarovanja za primer brezposelnosti zavarovani na podlagi Statuta poslancev EP in drugih aktov EU. Statut prav tako ureja pravico družinskih članov poslanca ali nekdanjega poslanca oziroma poslanke do vdovske ali družinske pokojnine. Vsa plačila se krijejo neposredno iz proračuna EU. V Zakonu o dohodnini – ZDoh-2, obdavčitev dohodkov evropskih parlamentarcev ni posebej urejena, saj naslavlja rezidente Slovenije in njihove dohodke iz delovnega razmerja, dosežene v tujini (Evropskem parlamentu). Enoten sistem plač evropskih parlamentarcev velja od junija 2009 oziroma začetka aktualnega sklica Evropskega parlamenta. Prispevek se zato posveča tudi temu vprašanju.

The European Parliament is a democratic body, in which, on the basis of a proportional electoral system with preferential voting sistem the deputies from 27 countries are elected. The European Parliament is the only body in the EU, which is formed by direct elections. It is a political representative body, in which the interests are through democratically elected representatives. By the Lisbon Treaty, which entered into force on 1 December 2009, the Republic of Slovenia has eight members or MPs in the European Parliament. Members from Slovenia in the European Parliament are elected directly by universal and equal suffrage by secret ballot for a period of five years.With the elected function representatives of the people, cames also the tax obligation related to their revenue, but due to the "duality status" of MPs, this question in differently arranged. The wages of European parliamentarians on an annual basis are estimated approximately up to 220 million euros. European parliamentarians are also receiving certain benefits, which are intended to cover costs during the performance of their parliamentary duties. European parliamentarians The questions about pension, disability insurance, parental insurance and unemployment insurance are regulated under the Statute for Members of Parliament and other EU acts. Statute also regulates the right of parliamentarian family members or former MP to a widow's pension or contributory pension. All payments shall be made directly from the EU budget. In the Law on Personal Income Tax - Personal Income Tax Act-2, income taxation of European parliamentarians is not specifically regulated, because in their case we are talking about residents of Slovenia and their income from employment, achieved abroad. Unified Salary System of European parliamentarians is in force since June 2009, with the beginning of the current European Parliament mandate. The paper therefore also pays attention to this issue.