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master's thesis
Porez na dodanu vrijednost - prijenos porezne obveze
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. urn:nbn:hr:132:988960
Štimac, Ivana
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Institutional repository: Repository of Faculty of Law in Osijek

Cite this document

Štimac, I. (2020). Porez na dodanu vrijednost - prijenos porezne obveze (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:988960

Štimac, Ivana. "Porez na dodanu vrijednost - prijenos porezne obveze." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:988960

Štimac, Ivana. "Porez na dodanu vrijednost - prijenos porezne obveze." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:988960

Štimac, I. (2020). 'Porez na dodanu vrijednost - prijenos porezne obveze', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 27 September 2024, https://urn.nsk.hr/urn:nbn:hr:132:988960

Štimac I. Porez na dodanu vrijednost - prijenos porezne obveze [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2024 September 27] Available at: https://urn.nsk.hr/urn:nbn:hr:132:988960

I. Štimac, "Porez na dodanu vrijednost - prijenos porezne obveze", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:988960

Metadata
TitlePorez na dodanu vrijednost - prijenos porezne obveze
Title (english)The value added tax system - revers charge
AuthorIvana Štimac
MentorRenata Perić (mentor)
Committee memberBoris Ljubanović (predsjednik povjerenstva)
Committee memberAleksandra Vasilj (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2020-12-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Jedan od najvažnijih instrumenata fiskalne politike svih država Europske unije pa tako i Republike Hrvatske je porez na dodanu vrijednost. Direktiva Vijeća 2006/112/EZ od 28. studenog 2006. godine o zajedničkom sustavu oporezivanja porezom na dodanu vrijednost osnovni je zakonodavni okvir kojim se nastoji ostvariti harmonizacija oporezivanja. Direktiva Vijeća 2006/112/EZ i Zakon o porezu na dodanu vrijednost propisuju kako se porezna obveza prenosi sa isporučitelja na primatelja a njemu je ona neutralna financijska kategorija budući si za dobra ili usluge koje je stekao može odbiti pretporez. Prijenos porezne obveze prisutan je kako u poslovanju hrvatskih poreznih obveznika sa poreznim obveznicima u drugim državama članicama tako i u tuzemstvu. Zakon o porezu na dodanu vrijednost i Pravilnik o porezu na dodanu vrijednost propisuju da prijenos porezne obveze nije stvar izbora već se obavezno primjenjuje ako su ispunjeni propisani uvjeti.
Abstract (english)
One of the most important instruments of fiscal policy of all European Union countries, including the Republic od Croatia, is the value added tax. Council Directive 2006/112/ EC of 28. November 2006. on the common system of value added taxation is the basic legislativ framework which seeks to harmonize taxation. Council Directive 2006/112/ EC and the Law on Value Added Tax stipulate that the tax liability is transferrd from the supplier to the recipient and is a neutral financial category for him, since he can deduct input tax for the goods or services he has aquired. Teh transfer of tax liability is present both in the business of Croatian taxpayers with taxpayers in oder Member States an in the country. The Value Added Tax Act and the Ordinance on Value Added Tax sipulate that the trransfer of the tax liability is not a mettet of choice but must be applied if the prescribed counditions are met.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:988960
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica javne uprave (stručni/a specijalist/ specijalistica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-04-08 15:54:30