Access restricted to higher education institution's students and staff
undergraduate thesis
COMPATIBILITY OF CROATIAN VAT ACT WITH THE GUIDELINES OF THE SIXTH EU DIRECTIVE

Tanja Rončević
Metadata
TitleUSKLAĐENOST HRVATSKOG ZAKONA O PDV-U SA SMJERNICAMA ŠESTE DIREKTIVE EU
AuthorTanja Rončević
Mentor(s)Dijana Mečev (thesis advisor)
AbstractU radu se obrađuje problematika usklađenosti hrvatskog zakona o PDV-u sa smjernicama Šeste Direktive EU. Svrha rada je utvrditi stupanj usklađenosti Zakona o PDV sa ostalim članicama EU. Republika Hrvatska je pristupila Europskoj uniji 01. srpnja 2013. godine, te je prije samog pristupanja morala izvršiti usklađivanje svog zakonodavstva sa pravnom stečevinom EU. U samim pregovorima za Poglavlje 16, koje se odnosi na porez na dodanu vrijednost ispregovarana je odgoda primjene pojedinih dijelova Direktive. Temeljni zaključci pokazuju da je Republika Hrvatska nakon zadnjih prilagodbi koje su uslijedile 01. siječnja 2015. godine u cijelosti prilagodila svoj Zakon o PDV-u Smjernicama Šeste Direktive. Valja naglasiti da će Republika Hrvatska kao stalna članica EU morati i ubuduće prilagođavati svoje porezno zakonodavstvo, u ovom slučaju porez na dodanu vrijednost, sa budućim smjernicama koje će nametati Europska unija.
KeywordsRepublic Of Croatia VAT Sixth Directive The Tax System
Parallel title (English)COMPATIBILITY OF CROATIAN VAT ACT WITH THE GUIDELINES OF THE SIXTH EU DIRECTIVE
Committee MembersLjubo Runjić
Ivica Poljičak
Dijana Mečev
GranterVeleučilište u Šibeniku
Lower level organizational unitsUprava
PlaceŠibenik
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Law
Financial Law
Study programme typeprofessional
Study levelundergraduate
Study programmeUndergraduate study of Administrative Law
Academic title abbreviationbacc.admin.publ.
Genreundergraduate thesis
Language Croatian
Defense date2015-06-15
Parallel abstract (English)This work elaborated the issues of coordination of Croatian law on VAT with the guidelines at the Sixth EU Directive. The purpose of the study is to determine the degree of compliance of the Law on VAT with the laws of other EU member states. The Republic of Croatia became a member of the European Union on July 1, 2013, and before accession had needed to coordinate its legislation with the EU legal acquest. During the negotiations for Chapter 16 relating to the VAT, the postponement of application at certain parts of the Directive came to terms. Major findings show that, after recent adjustments followed from January 1, 2015, the Republic of Croatia completely adapted its VAT law to the guidelines of the Sixth Directive. It should be noted that the Republic of Croatia, as a permanent member of the EU must continue adapting its tax law, in this case the value-added tax, to the forthcoming guidelines imposed by the European Union.
Parallel keywords (Croatian)Republika Hrvatska PDV Šesta Direktiva porezni sustav
Resource typetext
Access conditionAccess restricted to higher education institution's students and staff
Terms of usehttp://creativecommons.org/licenses/by-nc-nd/3.0/hr/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:143:570999
CommitterNives Paškov Milošević