engleski

Financial services and value added tax in Croatia

This paper presents value added tax treatment of financial services. We investigated status of financial services in VAT system in Croatia till 1st January 2010 and after 1st January 2010 in order to reveal changes. Results show that Croatia is still in adjustment process of its legislation (tax treatment of financial services) with the European Union provisions. Our paper thus provide description of problems in implementation of VAT on financial services as well as possible solutions towards greater legal safety and efficiency for entrepreneurs.

financial service; value added tax; tax exemption; Croatia

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