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undergraduate thesis
OPOREZIVANJE USLUGA IZ DRUGIH DRŽAVA ČLANICA EU
Split: University of Split, 2022. urn:nbn:hr:228:406560
Žilić, Nevena
University of Split
University Department of Professional Studies

Institutional repository: Repository of University Department of Professional Studies

Cite this document

Žilić, N. (2022). OPOREZIVANJE USLUGA IZ DRUGIH DRŽAVA ČLANICA EU (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:406560

Žilić, Nevena. "OPOREZIVANJE USLUGA IZ DRUGIH DRŽAVA ČLANICA EU." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:406560

Žilić, Nevena. "OPOREZIVANJE USLUGA IZ DRUGIH DRŽAVA ČLANICA EU." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:406560

Žilić, N. (2022). 'OPOREZIVANJE USLUGA IZ DRUGIH DRŽAVA ČLANICA EU', Undergraduate thesis, University of Split, accessed 19 January 2025, https://urn.nsk.hr/urn:nbn:hr:228:406560

Žilić N. OPOREZIVANJE USLUGA IZ DRUGIH DRŽAVA ČLANICA EU [Undergraduate thesis]. Split: University of Split; 2022 [cited 2025 January 19] Available at: https://urn.nsk.hr/urn:nbn:hr:228:406560

N. Žilić, "OPOREZIVANJE USLUGA IZ DRUGIH DRŽAVA ČLANICA EU", Undergraduate thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:406560

Metadata
TitleOPOREZIVANJE USLUGA IZ DRUGIH DRŽAVA ČLANICA EU
Title (english)TAXATION OF SERVICES FROM OTHER EU MEMBER STATES
AuthorNevena Žilić
MentorLuka Mladineo (mentor)
Committee memberTino Kusanović (član povjerenstva)
Committee memberMarko Miletić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2022-04-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porez usluga određuje se ovisno o poreznom mjestu gdje se obavljaju, odnosno to će ovisiti jesu li usluge pružene ili primljene od poreznog obveznika iz EU-a. Načela oporezivanja inozemnih usluga primjenjuje se kod određivanja poreznog položaja inozemne usluge, odnosno slučajevi gdje jedan sudionik u prometu primatelj odnosno pružatelj usluge, račun, inozemni poduzetnici, porezni obveznici iz EU-a, trećih zemalja ili trećih područja. Mogu se istaknuti dva temeljna načela oporezivanja u odnosu između poreznog obveznika, to je načelo B2B i načelo B2C što se odnosi na uslugu između poreznog obveznika i fizičke osobe koja nije porezni obveznik.
Abstract (english)
The tax on services is determined depending on the tax point where they are performed, ie it will depend on whether the services are provided or received by a taxpayer from the EU. The principles of taxation of foreign services are applied when determining the tax position of a foreign service, ie cases where one participant in the turnover is the recipient or service provider, invoice, foreign entrepreneurs, taxpayers from the EU, third countries or third areas. Two basic principles of taxation in the relationship between the taxpayer can be highlighted, namely the B2B principle and the B2C principle, which refers to the ser vice between the taxpayer and a natural person who is not a taxpayer.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:406560
Study programmeTitle: Accounting and Finances – professional - professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-04-08 13:19:19