prikaz prve stranice dokumenta OPOREZIVANJE PDV-OM U MEĐUNARODNOM CESTOVNOM PRIJEVOZU PUTNIKA; USPOREDBA HRVATSKE I SLOVENIJE
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undergraduate thesis
OPOREZIVANJE PDV-OM U MEĐUNARODNOM CESTOVNOM PRIJEVOZU PUTNIKA; USPOREDBA HRVATSKE I SLOVENIJE
2017. urn:nbn:hr:143:518032
Čupić, Marinela
Šibenik University of Applied Sciences
Management

Cite this document

Čupić, M. (2017). OPOREZIVANJE PDV-OM U MEĐUNARODNOM CESTOVNOM PRIJEVOZU PUTNIKA; USPOREDBA HRVATSKE I SLOVENIJE (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:518032

Čupić, Marinela. "OPOREZIVANJE PDV-OM U MEĐUNARODNOM CESTOVNOM PRIJEVOZU PUTNIKA; USPOREDBA HRVATSKE I SLOVENIJE." Undergraduate thesis, Šibenik University of Applied Sciences, 2017. https://urn.nsk.hr/urn:nbn:hr:143:518032

Čupić, Marinela. "OPOREZIVANJE PDV-OM U MEĐUNARODNOM CESTOVNOM PRIJEVOZU PUTNIKA; USPOREDBA HRVATSKE I SLOVENIJE." Undergraduate thesis, Šibenik University of Applied Sciences, 2017. https://urn.nsk.hr/urn:nbn:hr:143:518032

Čupić, M. (2017). 'OPOREZIVANJE PDV-OM U MEĐUNARODNOM CESTOVNOM PRIJEVOZU PUTNIKA; USPOREDBA HRVATSKE I SLOVENIJE', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 11 December 2024, https://urn.nsk.hr/urn:nbn:hr:143:518032

Čupić M. OPOREZIVANJE PDV-OM U MEĐUNARODNOM CESTOVNOM PRIJEVOZU PUTNIKA; USPOREDBA HRVATSKE I SLOVENIJE [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2017 [cited 2024 December 11] Available at: https://urn.nsk.hr/urn:nbn:hr:143:518032

M. Čupić, "OPOREZIVANJE PDV-OM U MEĐUNARODNOM CESTOVNOM PRIJEVOZU PUTNIKA; USPOREDBA HRVATSKE I SLOVENIJE", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:143:518032

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Metadata
TitleOPOREZIVANJE PDV-OM U MEĐUNARODNOM CESTOVNOM PRIJEVOZU PUTNIKA; USPOREDBA HRVATSKE I SLOVENIJE
Title (english)VALUE ADDED TAX FOR PERFORMING SERVICES OF INTERNATIONAL ROAD TRANSPORT OF PASSENGERS COMPARING CROATIA AND SLOVENIA
AuthorMarinela Čupić
MentorAnita Grubišić (mentor)
GranterŠibenik University of Applied Sciences
(Management)
Šibenik
Defense date and country2017-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
General Economy
Abstract
Specifičnost oporezivanja PDV-om u međunarodnom cestovnom prijevozu putnika je u utvrđivanju mjesta obavljanja usluge, odnosno mjesto obavljanja usluge prijevoza putnika smatra se mjesto gdje se obavlja prijevoz, razmjerno prijeđenim udaljenostima, a samim tim i oporezivanje usluga PDV-om. Usluga međunarodnog prijevoza putnika oslobođeno je plaćanja PDV-a. Međutim, obveza je putničkog prijevoznika da se registrira kao porezni obveznik u svakoj zemlji gdje prijevoz obavlja i plati obvezu PDV-a koja je ta zemlja propisala. Razne su stope PDV-a kao i propisi koje pojedina zemlja propisuje. Postupak dobivanja poreznog broja je pojednostavljen i ubrzan, pa je sve moguće uraditi elektronskom poštom.
Abstract (english)
The specificity of VAT taxation in international road transport of passengers is to determine the place of performance of the service. The place of performing the service of the carriage of passengers is the place where the carriage is carried out, in relation to the distances and therefore the taxation of the VAT service. The international passenger transport service is exempt from VAT. However, the obligation of a passenger carrier is to be registered as a taxpayer in each country where the carriage is carried out and payable by the VAT due by that country. There are various rates of VAT as well as the regulations that each country prescribes. The process of obtaining the tax number is simplified and accelerated, so everything can be done by electronic mail
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:518032
Study programmeTitle: Management; specializations in: Tourism Management, Information Management
Course: Tourism Management
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 on2017-10-11 07:13:27