prikaz prve stranice dokumenta Prijenos porezne obveze (revers charge) u sustavu poreza na dodanu vrijednost
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master's thesis
Prijenos porezne obveze (revers charge) u sustavu poreza na dodanu vrijednost
2018. urn:nbn:hr:132:013871
Kerepčić, Tihana
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Kerepčić, T. (2018). Prijenos porezne obveze (revers charge) u sustavu poreza na dodanu vrijednost (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:013871

Kerepčić, Tihana. "Prijenos porezne obveze (revers charge) u sustavu poreza na dodanu vrijednost." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:013871

Kerepčić, Tihana. "Prijenos porezne obveze (revers charge) u sustavu poreza na dodanu vrijednost." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:013871

Kerepčić, T. (2018). 'Prijenos porezne obveze (revers charge) u sustavu poreza na dodanu vrijednost', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 26 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:013871

Kerepčić T. Prijenos porezne obveze (revers charge) u sustavu poreza na dodanu vrijednost [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 April 26] Available at: https://urn.nsk.hr/urn:nbn:hr:132:013871

T. Kerepčić, "Prijenos porezne obveze (revers charge) u sustavu poreza na dodanu vrijednost", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:013871

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Metadata
TitlePrijenos porezne obveze (revers charge) u sustavu poreza na dodanu vrijednost
Title (english)Reverse charge in the value added tax system
AuthorTihana Kerepčić
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberPredrag Zima (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 country2018-12-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porez na dodanu vrijednost jedan je od najbitnijih instrumenata fiskalne politike svake zemlje. Jedan od glavnih ciljeva Europske unije je usklađenje poreznih sustava zemalja članica kako bi se osiguralo jedinstveno tržište. Sa datumom pristupanja Europskoj uniji, Republika Hrvatska obvezala se uskladiti Zakon o porezu na dodanu vrijednost sa pravnom stečevinom Europske unije, te je Zakon doživio jednu od najvećih promjena od dana uvođenja u pravni sustav Republike Hrvatske. Navedena promjena najvećim dijelom odnosi se na mehanizam prijenosa porezne obveze, odnosno reverse charge. Prijenos porezne obveze podrazumijeva prijenos obveze obračuna i plaćanja poreza na dodanu vrijednost sa prodavatelja na kupca prilikom isporuka i stjecanja dobara unutar Europske unije, te se u Republici Hrvatskoj primjenjuje i u građevinskom sektoru.
Abstract (english)
Value added tax is one of the most important instrument of fiscal policy of each country. One of the main goals of the European Union is to align taxation systems of member states to ensure a single market. Becoming an equal member of the European Union the Republic of Croatia is committed to harmonize the Value added tax law with the community acquis of the European Union, therefore the Value added law has experienced one of the biggest changes since its introduction into the Croatian legal system. This change is mostly related to the tax liability transfer mechanism reverse charge. Transfers of tax liabilities imply the transfer of the obligation to calculate and pay the value added tax from the seller to the buyer during the delivery and acquisition of goods within the European Union, and is applied in the Republic of Croatia to the construction sector as well.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:013871
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 on2019-06-07 07:28:16