The Resource Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka
Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka
Resource Information
The item Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Prethodna-obvezuju%C4%87a-porezna-mi%C5%A1ljenja---novi/0RQp6qJ4J9o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Prethodna-obvezuju%C4%87a-porezna-mi%C5%A1ljenja---novi/0RQp6qJ4J9o/">Prethodna obvezujuća porezna mišljenja - novi institut hrvatskog poreznog postupka</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
