engleski

Direct tax rules and the EU fundamental freedoms: origin and scope of the problem ; National Report - Croatia

The paper deals with the problem of harmonization of the Croatian system of direct taxation to the European rules in the field. Main characteristics of the Croatian direct tax systems are given, along with the EU direct tax law harmonization requirements. Special attention has been paid to the role of the European Court of Justice as a judicial tool for the harmonization of direct taxes in EU, and of the Croatian tax system to the EU one.

direct tax, European Union, harmonization, Croatia

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