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undergraduate thesis
Porez na promet nekretnina
2015. urn:nbn:hr:143:804940
Brcanija, Antonija
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Brcanija, A. (2015). Porez na promet nekretnina (Undergraduate thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:804940

Brcanija, Antonija. "Porez na promet nekretnina." Undergraduate thesis, Šibenik University of Applied Sciences, 2015. https://urn.nsk.hr/urn:nbn:hr:143:804940

Brcanija, Antonija. "Porez na promet nekretnina." Undergraduate thesis, Šibenik University of Applied Sciences, 2015. https://urn.nsk.hr/urn:nbn:hr:143:804940

Brcanija, A. (2015). 'Porez na promet nekretnina', Undergraduate thesis, Šibenik University of Applied Sciences, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:143:804940

Brcanija A. Porez na promet nekretnina [Undergraduate thesis]. Šibenik: Šibenik University of Applied Sciences; 2015 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:143:804940

A. Brcanija, "Porez na promet nekretnina", Undergraduate thesis, Šibenik University of Applied Sciences, Šibenik, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:143:804940

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Metadata
TitlePorez na promet nekretnina
Title (english)REAL ESTATE TRANSFER TAX
AuthorAntonija Brcanija
MentorDijana Mečev (mentor)
Committee memberIvica Poljičak (predsjednik povjerenstva)
Committee memberLjubo Runjić (član povjerenstva)
Committee memberDijana Mečev (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2015-06-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
U ovom radu se obrađuje problematika vezana uz porez na promet nekretnina, te usklađivanje odredbi važećeg Zakona o porezu na promet nekretnina s drugim važećim propisima te Direktivom EU. Usklađivanjem sa zakonodavstvom EU ukinuto je oslobođenje od plaćanja poreza za stjecanje nekretnine na područjima od posebne državne skrbi, osim u svrhu stambenog zbrinjavanja, zbog usklađivanja sa Zakonom o PDV-u i Direktivom 2006/2012/EZ. Također je došlo do izmjena u pogledu oporezivanja isporuka građevinskog zemljišta ukoliko isporuku obavi porezni obveznik koji je evidentiran u sustavu PDV-u. Posljedica navedenog je da se građani sve teže odlučuju za stjecanje nekretnine. Temeljni zaključak je da su svi pokazatelji razvijenosti tržišta nekretnina u padu, te da se u bliskoj budućnosti ne očekuje oporavak tog tržišta, a time niti izdašnije punjenje državnog proračuna i proračuna lokalnih jedinica.
Abstract (english)
This work elaborates the issues related to the real estate transfer tax and the legislation of the Real estate transfer tax law with other relevant regulations and with the EU Directive. Alignment with EU legislation abolished the tax exemption for the acquisition of real estate in areas of special state concern, except in case of housing needs, due to the legislation with the Law on VAT and Directive 2006/2012 / EC. There are also tax amendments due to the building land delivery, when the supplier is registered in the VAT system. The consequence of the above mentioned is that the citizens are more reluctant to acquire the real estate. The basic conclusion is that the property market is in decline, and that the property marcet recovery is not soon to be expected, as well as the abundant filling of the state budget and the budgets of local units.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:804940
Study programmeTitle: Undergraduate study of Administrative Law
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea)javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea)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 on2017-11-09 08:23:44