The Resource Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka

Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka

Label
Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka
Title
Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka
Title variation
Advance tax rulings - the new legal insturement [i.e. instrument] in the Croatian tax procedure
Creator
Subject
Language
eng
Summary
This article deals with the concept and importance of the institution of advance tax rulings as part of the tax system and tax procedural rules. Presenting the general characteristics of advance tax rulings, the article underlines that this instrument aims to contribute to the predictability of the application of tax rules. Comparative legal experience and already existing practices are useful indicators providing an insight into the actual and anticipated effects of the application of advance tax rulings. Croatian tax law has adopted this institution through amendments to the General Tax Act in 2015, after a previous failed attempt in 2009
Citation source
In: Zbornik Pravnog fakulteta Sveučilišta u Rijeci. - Rijeka. - Vol. 37 (2016)
http://library.link/vocab/creatorName
Žunić-Kovačević, N
Geographic coverage
  • European Union
  • Europe
Language note
Croatian
http://library.link/vocab/subjectName
  • advance tax ruling
  • tax law
  • procedural tax law
  • rule of law
Label
Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka
Instantiates
Publication
Label
Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka
Publication

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