Page 46 - Studia Universitatis Hereditati, vol. 5(1) (2017)
P. 46
h prihodkov za financiranje sicer na več načinov pred-studia universitatis her editati, letnik 5 (2017), številk a 1 46Pravilnik o vlaganju in reševanju zahtevkov
videnega vlaganja javnih sredstev v kulturno dediščino. za financiranje predhodnih arheoloških
hereditati raziskav iz državnega proračuna (Uradni
Summary list RS, št. 93/14 in 73/16)
There are some basic discrepancies between the herit- Uredba o namenitvi dela dohodnine za
age legislatures of Slovenia, Croatia and Italy. There are donacije (Uradni list RS, št. 30/07, 36/07
important differences in the very constitutional docu- in 37/10).
ments; in Slovenia, the concept of preserving cultural
heritage is stressed, while Croatia relates the concept of Zakon o davku na dediščine in darila (Uradni
preservation of cultural heritage directly to its use, in It- list RS, št. 117/06).
aly, this concept is related to the enrichment of cultural
heritage. There are substantial differences in the rights Zakon o davku na dodano vrednost (Uradni
and responsibilities regarding the ensured accessibili- list RS, št. 13/11 - uradno prečiščeno
ty, use, fruition and enrichment of cultural heritage, ex- besedilo, 18/11, 78/11, 38/12, 83/12 in 86/14).
hibited in the legislature documents and related finan-
cial mechanisms of the states in question. In this respect, Zakon o davku na promet nepremičnin
clear directions are of crucial importance particularly in (Uradni list RS, št. 117/06).
the field of archaeological heritage, which rarely has ex-
hibits features facilitating its direct use, understanding Zakon o davku od dohodkov pravnih oseb
and fruition. General guidelines are specified in several (Uradni list RS, št. 117/06, 56/08, 76/08,
international charters and documents. We aim to point 5/09, 96/09, 110/09 - ZDavP-2B, 43/10,
towards certain deficiencies in the legislature, due to 59/11, 24/12, 30/12, 94/12, 81/13 in 50/14).
which several consequences occur – perhaps most no-
tably, that the ZVKD does not imply any mechanisms Zakon o dohodnini (Uradni list RS, št. 13/11 -
for securing public budget funds for the financing of in- uradno prečiščeno besedilo, 9/12 - odl. US,
vestments into the cultural heritage. 24/12, 30/12, 40/12 - ZUJF, 75/12, 94/12,
52/13 - odl. US, 96/13, 29/14 - odl. US in
Bibliography 50/14).
Sources on national legislature Zakon o Javnem skladu Republike Slovenije za
kulturne dejavnosti – (ZJSKD) (Uradni
Slovenia list RS, št. 29/10).
Pravilnik o izvajanju Zakona o davku na Zakon o uresničevanju javnega interesa za
dodano vrednost (Uradni list RS, št. kulturo (Uradni list RS, št. 96/2002,
141/06, 52/07, 120/07, 21/08, 123/08, 123/2006-ZFO-1, 7/2007 Odl.US: U-I-
105/09, 27/10, 104/10, 110/10, 82/11, 106/11, 35/04-11, 53/2007, 65/2007 Odl.US:
108/11, 102/12, 54/13, 85/14 in 95/14). U-I-276/05-11, 77/2007-UPB1, 56/2008,
94/2009 Odl.US: U-I-278/07-17, 4/2010,
Pravilnik o označevanju nepremičnih 20/2011, 100/2011 Odl.US: U-I-210/10-10,
kulturnih spomenikov (Uradni list RS, št. 111/2013) (ZUJIK).
57/11).
Zakon o varstvu kulturne dediščine
Resolucija o nacionalnem programu za kulturo (Uradni list RS, št. 16/08, 123/08, 8/11 –
2014–2017 (Uradni list RS, št. 99/13). ORZVKD39, 90/12, 111/13, 32/16 in 21/18
– ZNOrg) (ZVKD-1).
Resolucija o nacionalnem programu za kulturo
2018-2025 (Predlog: https://e-uprava. Zakon o zagotavljanju sredstev za nekatere
gov.si/drzava-in-druzba/e-demokracija/ nujne programe republike Slovenije v
predlogi-predpisov/predlog-predpisa. kulturi (Uradni list RS, št. 14/03 - uradno
html?id=9158) prečiščeno besedilo in 77/08).
Croatia
Pravilnik o označavanju nepokretnih kulturnih
dobara i objekata u kojima su smještene
videnega vlaganja javnih sredstev v kulturno dediščino. za financiranje predhodnih arheoloških
hereditati raziskav iz državnega proračuna (Uradni
Summary list RS, št. 93/14 in 73/16)
There are some basic discrepancies between the herit- Uredba o namenitvi dela dohodnine za
age legislatures of Slovenia, Croatia and Italy. There are donacije (Uradni list RS, št. 30/07, 36/07
important differences in the very constitutional docu- in 37/10).
ments; in Slovenia, the concept of preserving cultural
heritage is stressed, while Croatia relates the concept of Zakon o davku na dediščine in darila (Uradni
preservation of cultural heritage directly to its use, in It- list RS, št. 117/06).
aly, this concept is related to the enrichment of cultural
heritage. There are substantial differences in the rights Zakon o davku na dodano vrednost (Uradni
and responsibilities regarding the ensured accessibili- list RS, št. 13/11 - uradno prečiščeno
ty, use, fruition and enrichment of cultural heritage, ex- besedilo, 18/11, 78/11, 38/12, 83/12 in 86/14).
hibited in the legislature documents and related finan-
cial mechanisms of the states in question. In this respect, Zakon o davku na promet nepremičnin
clear directions are of crucial importance particularly in (Uradni list RS, št. 117/06).
the field of archaeological heritage, which rarely has ex-
hibits features facilitating its direct use, understanding Zakon o davku od dohodkov pravnih oseb
and fruition. General guidelines are specified in several (Uradni list RS, št. 117/06, 56/08, 76/08,
international charters and documents. We aim to point 5/09, 96/09, 110/09 - ZDavP-2B, 43/10,
towards certain deficiencies in the legislature, due to 59/11, 24/12, 30/12, 94/12, 81/13 in 50/14).
which several consequences occur – perhaps most no-
tably, that the ZVKD does not imply any mechanisms Zakon o dohodnini (Uradni list RS, št. 13/11 -
for securing public budget funds for the financing of in- uradno prečiščeno besedilo, 9/12 - odl. US,
vestments into the cultural heritage. 24/12, 30/12, 40/12 - ZUJF, 75/12, 94/12,
52/13 - odl. US, 96/13, 29/14 - odl. US in
Bibliography 50/14).
Sources on national legislature Zakon o Javnem skladu Republike Slovenije za
kulturne dejavnosti – (ZJSKD) (Uradni
Slovenia list RS, št. 29/10).
Pravilnik o izvajanju Zakona o davku na Zakon o uresničevanju javnega interesa za
dodano vrednost (Uradni list RS, št. kulturo (Uradni list RS, št. 96/2002,
141/06, 52/07, 120/07, 21/08, 123/08, 123/2006-ZFO-1, 7/2007 Odl.US: U-I-
105/09, 27/10, 104/10, 110/10, 82/11, 106/11, 35/04-11, 53/2007, 65/2007 Odl.US:
108/11, 102/12, 54/13, 85/14 in 95/14). U-I-276/05-11, 77/2007-UPB1, 56/2008,
94/2009 Odl.US: U-I-278/07-17, 4/2010,
Pravilnik o označevanju nepremičnih 20/2011, 100/2011 Odl.US: U-I-210/10-10,
kulturnih spomenikov (Uradni list RS, št. 111/2013) (ZUJIK).
57/11).
Zakon o varstvu kulturne dediščine
Resolucija o nacionalnem programu za kulturo (Uradni list RS, št. 16/08, 123/08, 8/11 –
2014–2017 (Uradni list RS, št. 99/13). ORZVKD39, 90/12, 111/13, 32/16 in 21/18
– ZNOrg) (ZVKD-1).
Resolucija o nacionalnem programu za kulturo
2018-2025 (Predlog: https://e-uprava. Zakon o zagotavljanju sredstev za nekatere
gov.si/drzava-in-druzba/e-demokracija/ nujne programe republike Slovenije v
predlogi-predpisov/predlog-predpisa. kulturi (Uradni list RS, št. 14/03 - uradno
html?id=9158) prečiščeno besedilo in 77/08).
Croatia
Pravilnik o označavanju nepokretnih kulturnih
dobara i objekata u kojima su smještene
