engleski

Explanation of the Croatian tax system

Direct taxes are scarcely regulated in the Treaty of European Communities. This is the reason for the extensive activity of the ECJ, which harmonises tax systems of the EU Member Countries by way of its rulings. Croatia is not the Member Country yet, but its tax system is, unitentionally, significantly (although not completely) harmonised with the key features of the ECJ's rulings.

direct; tax; fundamental freedoms; European Union; Croatia; ECJ

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