prikaz prve stranice dokumenta Oporezivanje prometa nekretnina u Republici Hrvatskoj
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master's thesis
Oporezivanje prometa nekretnina u Republici Hrvatskoj
2017. urn:nbn:hr:132:092454
Ljubičić, Nataša
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Ljubičić, N. (2017). Oporezivanje prometa nekretnina u Republici Hrvatskoj (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:092454

Ljubičić, Nataša. "Oporezivanje prometa nekretnina u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:092454

Ljubičić, Nataša. "Oporezivanje prometa nekretnina u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:092454

Ljubičić, N. (2017). 'Oporezivanje prometa nekretnina u Republici Hrvatskoj', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:092454

Ljubičić N. Oporezivanje prometa nekretnina u Republici Hrvatskoj [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2017 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:132:092454

N. Ljubičić, "Oporezivanje prometa nekretnina u Republici Hrvatskoj", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:132:092454

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Metadata
TitleOporezivanje prometa nekretnina u Republici Hrvatskoj
Title (english)Taxation of real estate transactions in the Republic of Croatia
AuthorNataša Ljubičić
MentorRenata Perić (mentor)
Committee memberPredrag Zima (predsjednik povjerenstva)
Committee memberBoris Ljubanović (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 country2017-12-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porez na promet nekretnina u poreznom sustavu Republike Hrvatske pripada skupini neizravnih poreza. Prometom nekretnina smatra se svako stjecanje nekretnine neovisno o ispravi kojom se stječe. Dva su osnovna zakona koja reguliraju oporezivanje prometa nekretnina, a to su Zakon o porezu na promet nekretnina i Zakon o porezu na dodanu vrijednost. Pojedini prometi nekretnina regulirani su i drugim zakonskim propisima, ali su oni u odnosu na prethodno dva navedena manje bitni, prvenstveno iz razloga što se u većini slučajeva njima definiraju neka opća oslobođenja od plaćanja poreza na promet nekretnina. Porezna osnovica je tržišna vrijednost nekretnine koja se u pravilu utvrđuje iz isprave o stjecanju, a ako se iz iste ne može utvrditi, pristupa se procjeni nekretnine što je jedan od složenijih postupaka što ih provodi Porezna uprava.
Abstract (english)
Real estate tax in the tax system of the Republic of Croatia belongs to a group of indirect taxes. Any acquisition, irrespective of its modality, of real estate, is deemed to be a real estate transaction. There are two fundamental laws governing the taxation of real estate transactions, namely the Real Estate Tax Act and the Value Added Tax Act. Some real estate transactions are also regulated by other legislation, but they are less important in relation to the two previously mentioned as they, in most cases, define some general exemptions from the payment of real estate sales tax. The tax base is the market value of the real estate that is usually determined from the certificate of acquisition, or, failing that, by performing a real estate value assessment, which is one of the more complex procedures executed by the Tax Administration.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:092454
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna 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 on2018-05-08 09:45:51