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Scientific paper - Conference Proceedings Article (invited lecture)
Tax Rulings and EU State Aid Law: Lessons for Croatia
In: Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society". / Potocan, Vojko; Kalinic, Pavle; Vuletic, Ante (Ed.). Varaždin; Koprivnica; Warsaw: Varazdin Development and Entrepreneurship Agency; University North; Faculty of Management University of Warsaw, 2017. pp. 544-554. urn:nbn:hr:118:540055
Žunić Kovačević, Nataša; Gadžo, Stjepan

Institutional repository: Repository of the University of Rijeka, Faculty of Law

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Žunić Kovačević, N. & Gadžo, S. (2017). Tax Rulings and EU State Aid Law: Lessons for Croatia. In V. Potocan, (Ed.), P. Kalinic, (Ed.), A. Vuletic, (Ed.), Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society" (pp. 544-554). Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:540055

Žunić Kovačević, Nataša and Stjepan Gadžo. "Tax Rulings and EU State Aid Law: Lessons for Croatia." Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society", edited by Vojko Potocan, edited by Pavle Kalinic, edited by Ante Vuletic, Varazdin Development and Entrepreneurship Agency, University North, Faculty of Management University of Warsaw, 2017, pp. 544-554. https://urn.nsk.hr/urn:nbn:hr:118:540055

Žunić Kovačević, Nataša and Stjepan Gadžo. "Tax Rulings and EU State Aid Law: Lessons for Croatia." In Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society", 544-554. Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw, 2017. Accessed 2025 January 03. https://urn.nsk.hr/urn:nbn:hr:118:540055

Žunić Kovačević, N. and Gadžo, S. (2017) 'Tax Rulings and EU State Aid Law: Lessons for Croatia', in Potocan, V. (ed.), Kalinic, P. (ed.), Vuletic, A. (ed.), Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society", Varaždin, Varazdin Development and Entrepreneurship Agency; Koprivnica, University North; Faculty of Management University of Warsaw, Warsaw, pp. 544-554. Available at: https://urn.nsk.hr/urn:nbn:hr:118:540055 (Accessed 03 January 2025)

Žunić Kovačević N, Gadžo S. Tax Rulings and EU State Aid Law: Lessons for Croatia. In: V. Potocan, ed., P. Kalinic, ed., A. Vuletic, ed. Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society". Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw; 2017. Pp. 544-554. [cited 2025 January 03] Available at: https://urn.nsk.hr/urn:nbn:hr:118:540055

N. Žunić Kovačević and S. Gadžo, "Tax Rulings and EU State Aid Law: Lessons for Croatia", Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society", V. Potocan, P. Kalinic and A. Vuletic, Eds. Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw, 2017. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:118:540055 [Accessed: 03 January 2025]

Metadata
Title (english)Tax Rulings and EU State Aid Law: Lessons for Croatia
AuthorNataša Žunić Kovačević
AuthorStjepan Gadžo
EditorVojko Potocan
EditorPavle Kalinic
EditorAnte Vuletic
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
Tax rulings and advance pricing agreements (APAs) are perceived by policymakers around the globe as important instruments for enhancing taxpayers’ legal certainty. Croatian tax law saw the introduction of these schemes only fairly recently. Namely, advance tax rulings have been introduced in 2015, but hitherto there is limited practical experience with its usage. On the other hand, other EU member states which had rich experience with tax rulings and APAs are currently faced with new legal developments. Most importantly, administrative tax practices in a number of countries have been put under scrutiny from the perspective of EU state aid law. Against this background, aim of the present paper is to derive some lessons for Croatian policymakers and taxpayers when it comes to the usage of advance tax rulings and APAs in the future
Keywords (english)
Languageenglish
Publication typeScientific paper - Conference Proceedings Article (invited lecture)
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Publication titleEconomic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society"
Numberingpp. 544-554
p-ISSN1849-7535
URN:NBNurn:nbn:hr:118:540055
Publication2017
ConferenceTitle: 26th International Scientific Conference on Economic and Social Development "Building Resilient Society"
Location: Zagreb, Croatia
Start date: 2017-12-08
End date: 2017-12-09
Assembly type: Invited lecture
Document URLhttp://bib.irb.hr/925228
Document URLhttps://www.esd-conference.com/upload/book_of_proceedings/Book_of_Proceedings_esdZagreb_2017_Online.pdf
Type of resourceText
PublisherVarazdin Development and Entrepreneurship Agency
PublisherUniversity North
PublisherFaculty of Management University of Warsaw
Publishing placeVaraždin
Publishing placeKoprivnica
Publishing placeWarsaw
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-07-25 10:21:05