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undergraduate thesis
Porez na promet nekretnina u praksi Visokog upravnog suda Republike Hrvatske
Zagreb: University of Zagreb, Faculty of Law, 2024. urn:nbn:hr:199:572837
Škalic, Iva
University of Zagreb
Faculty of Law
Administrative Law

Institutional repository: Repository Faculty of Law University of Zagreb

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Škalic, I. (2024). Porez na promet nekretnina u praksi Visokog upravnog suda Republike Hrvatske (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:572837

Škalic, Iva. "Porez na promet nekretnina u praksi Visokog upravnog suda Republike Hrvatske." Undergraduate thesis, University of Zagreb, Faculty of Law, 2024. https://urn.nsk.hr/urn:nbn:hr:199:572837

Škalic, Iva. "Porez na promet nekretnina u praksi Visokog upravnog suda Republike Hrvatske." Undergraduate thesis, University of Zagreb, Faculty of Law, 2024. https://urn.nsk.hr/urn:nbn:hr:199:572837

Škalic, I. (2024). 'Porez na promet nekretnina u praksi Visokog upravnog suda Republike Hrvatske', Undergraduate thesis, University of Zagreb, Faculty of Law, accessed 20 October 2024, https://urn.nsk.hr/urn:nbn:hr:199:572837

Škalic I. Porez na promet nekretnina u praksi Visokog upravnog suda Republike Hrvatske [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Law; 2024 [cited 2024 October 20] Available at: https://urn.nsk.hr/urn:nbn:hr:199:572837

I. Škalic, "Porez na promet nekretnina u praksi Visokog upravnog suda Republike Hrvatske", Undergraduate thesis, University of Zagreb, Faculty of Law, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:199:572837

Metadata
TitlePorez na promet nekretnina u praksi Visokog upravnog suda Republike Hrvatske
Title (english)Real estate transfer tax in the practice of the High administrative court of the Republic of Croatia
AuthorIva Škalic
MentorMateja Held (mentor)
Committee memberMateja Held (predsjednik povjerenstva)
Committee memberLana Ofak (član povjerenstva)
Committee memberMarko Turudić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Law
(Administrative Law)
Zagreb
Defense date and country2024-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Promet nekretnina je svako stjecanje nekretnine u Republici Hrvatskoj. Predmet oporezivanja je nekretnina odnosno nepokretna stvar, zemljišna (katastarska) čestica uključujući sve ono što je razmjerno s njom trajno povezano na njezinoj površini ili ispod nje. Temeljni zakon koji se primjenjuje u postupku utvrđivanja porezne obveze kod prometa nekretnina je Zakon o porezu na promet nekretnina. Postupak utvrđivanja porezne obveze provodi Porezna uprava. Nije svaki promet nekretnina podložan oporezivanju, u nekim slučajevima porezni obveznik biti će oslobođen plaćanja poreza. U nekim slučajevima porezna obveza biti će pogrešno utvrđena pa nerijetko dolazi do sudskih sporova u kojima stranka traži priznavanje svojih zakonom utvrđenih prava.
Abstract (english)
Real estate transfer refers to any acquisition of real estate in the Republic of Croatia. The subject of taxation is real estate, meaning immovable property, including land (cadastral plot) and everything that is permanently attached to it, either on its surface or below it. The primary law governing the determination of tax liability for real estate transactions is the Property Transfer Tax Act. The Tax Administration is responsible for determining tax obligations. Not every real estate transaction is subject to taxation; in some cases, the taxpayer may be exempt from paying tax. Additionally, in certain cases, the tax liability may be incorrectly assessed, leading to legal disputes where parties seek recognition of their legally established rights.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:199:572837
Study programmeTitle: Tax
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-09-27 07:23:09