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graduate thesis
Godišnji obračun poreza na dohodak u posebnom postupku
2025. urn:nbn:hr:132:478973
Gajić, Kristina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Gajić, K. (2025). Godišnji obračun poreza na dohodak u posebnom postupku (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:478973

Gajić, Kristina. "Godišnji obračun poreza na dohodak u posebnom postupku." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2025. https://urn.nsk.hr/urn:nbn:hr:132:478973

Gajić, Kristina. "Godišnji obračun poreza na dohodak u posebnom postupku." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2025. https://urn.nsk.hr/urn:nbn:hr:132:478973

Gajić, K. (2025). 'Godišnji obračun poreza na dohodak u posebnom postupku', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 24 February 2025, https://urn.nsk.hr/urn:nbn:hr:132:478973

Gajić K. Godišnji obračun poreza na dohodak u posebnom postupku [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2025 [cited 2025 February 24] Available at: https://urn.nsk.hr/urn:nbn:hr:132:478973

K. Gajić, "Godišnji obračun poreza na dohodak u posebnom postupku", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2025. Available at: https://urn.nsk.hr/urn:nbn:hr:132:478973

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Metadata
TitleGodišnji obračun poreza na dohodak u posebnom postupku
Title (english)Annual calculation of income tax in a special procedure
AuthorKristina Gajić
MentorRenata Perić (mentor)
Committee memberMario Vinković (predsjednik povjerenstva)
Committee memberAleksandra Vasilj (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 country2025-01-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Posebni postupak je postupak čijom primjenom porezni obveznici, koji u poreznom razdoblju ostvare dohodak za koji se obvezno podnosi Obrazac za priznavanjem prava u posebnom postupku (ZPP - DOH obrazac), uz propisana izuzeća, neće više imati obvezu podnošenja navedenog obrasca, već će Porezna uprava temeljem prikupljenih podataka tijekom poreznog razdoblja, izvršiti godišnji obračun i poreznim obveznicima dostaviti privremeno porezno rješenje s utvrđenom razlikom poreza i prireza za uplatu, odnosno utvrđenom razlikom poreza i prireza za povrat. Isto provodi i za porezne obveznike koji dobrovoljnim podnošenjem zahtjeva za priznavanjem prava u posebnom postupku koji smatraju da ostvaruju pravo na povrat preplaćenog poreza na dohodak. Porezni postupak se ne primjenjuje u onim slučajevima u kojima Porezna uprava ne raspolaže s dovoljno podataka o ostvarenom dohotku u prethodnoj godini, a koji dokaz su obvezni podnijeti porezni obveznici.
Abstract (english)
A special procedure is a procedure by which taxpayers, who in the tax period generate income for which a form for the recognition of rights in a special procedure (ZPP - DOH form) must be submitted, with the prescribed exemptions, will no longer have the obligation to submit the said form, but the Tax Administration will based on the data collected during the tax period, perform the annual calculation and deliver to taxpayers a temporary tax solution with the determined difference of tax and surcharge for payment, or the determined difference of tax and surcharge for refund. The same applies to taxpayers who, by voluntarily submitting a request for recognition of rights in a special procedure, believe that they exercise the right to a refund of overpaid income tax. The tax procedure is not applied in those cases in which the Tax Administration does not have sufficient data on the realized income in the previous year, and which proof is required to be submitted by taxpayers.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:478973
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 on2025-02-24 09:28:53