engleski

Illegal state aid in taxation and possible consequences for the Croatian Tax administration

This article presents recent EU investigations on transfer pricing arrangements on corporate taxation of some multinational corporations. These investigations examine whether decisions by tax authorities in Ireland, The Netherlands and Luxembourg (regarding Apple, Starbucks and Fiat Finance and Trade, respectively) comply with the EU rules on state aid. Encouraged by the efforts of the OECD and raised public criticism on unfair allocation of tax burden between multinational corporations and smaller, domestic business and ordinary people, the EU Commission has taken many measures in last two years to make corporate taxes fairer across Europe. This article discusses the impact of the current international efforts to re- arrange the global tax system on Croatian Tax Administration that tries to keep on the track of harmonisation with the EU tax legislation, practise and partner-like relationship with the taxpayers.

državne fiskalne potpore ; istrage EU ; hrvatska Porezna uprava

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