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graduate thesis
Poseban postupak oporezivanja turističkih agencija
2024. urn:nbn:hr:132:596916
Krajna, Adriana
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

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Krajna, A. (2024). Poseban postupak oporezivanja turističkih agencija (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:596916

Krajna, Adriana. "Poseban postupak oporezivanja turističkih agencija." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:596916

Krajna, Adriana. "Poseban postupak oporezivanja turističkih agencija." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:596916

Krajna, A. (2024). 'Poseban postupak oporezivanja turističkih agencija', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 23 March 2025, https://urn.nsk.hr/urn:nbn:hr:132:596916

Krajna A. Poseban postupak oporezivanja turističkih agencija [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2024 [cited 2025 March 23] Available at: https://urn.nsk.hr/urn:nbn:hr:132:596916

A. Krajna, "Poseban postupak oporezivanja turističkih agencija", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:132:596916

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Metadata
TitlePoseban postupak oporezivanja turističkih agencija
Title (english)Special procedure for taxation of travel agencies
AuthorAdriana Krajna
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2024-12-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Poseban postupak oporezivanja turističkih agencija predstavlja važan postupak unutar sustava poreza na dodanu vrijednost (PDV) u Europskoj uniji, odnosno u državama članicama Europske unije. Uveden je kako bi se pojednostavila pravila oporezivanja kompleksnih turističkih usluga koje uključuju više različitih elemenata, kao što su prijevoz, smještaj, i dodatne usluge, pružene na nacionalnoj i međunarodnoj razini. Ovaj poseban postupak oporezivanja omogućuje turističkim agencijama da obračunavaju PDV po posebnom postupku, umjesto da se bave svakom komponentom usluge zasebno. Kroz ključne sudske presude, poput „Van Ginkel“ (C-163/91) i „Madgett i Baldwin“ (C-308/96 i C-94/97), Europski sud pravde pojasnio je pravnu primjenu ovog postupka, posebno u odnosu na definiranje uloge turističkih agencija i drugih subjekata koji pružaju slične usluge. Ovaj rad obrađuje ključne aspekte posebnog postupka oporezivanja turističkih agencija, njegove prednosti i izazove te kako je implementiran u praksi, uz navođenje ključnih primjera iz sudske prakse Europskog suda pravde.
Abstract (english)
The special scheme for the taxation of travel agencies represents an important process within the value-added tax (VAT) system in the European Union and in the member states of the European Union. It was introduced to simplify the taxation rules for complex tourist services that include various elements, such as transportation, accommodation, and additional services, provided at both national and international levels. This special tax scheme allows travel agencies to calculate VAT using a simplified procedure, rather than dealing with each component of the service separately. Through key court rulings, such as "Van Ginkel" (C-163/91) and "Madgett and Baldwin" (C-308/96 and C-94/97), the European Court of Justice has clarified the legal application of this scheme, particularly concerning the definition of the role of travel agencies and other entities providing similar services. This paper addresses key aspects of the special scheme for the taxation of travel agencies, its advantages and challenges, and how it has been implemented in practice, citing key examples from the case law of the European Court of Justice.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:596916
Study programmeTitle: Public Administration
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra javne uprave (magistar/magistra 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 on2025-02-18 12:44:16