Pregled bibliografske jedinice broj: 469865
Direct tax rules and the EU fundamental freedoms: origin and scope of the problem ; National Report - Croatia
Direct tax rules and the EU fundamental freedoms: origin and scope of the problem ; National Report - Croatia // Direct tax rules and the EU fundamental freedoms: origin and scope of the problem ; National and Community responses and solutions / Xenios L. Xenopoulos (ur.).
Nikozija: Theopress, 2006. str. 91-100
CROSBI ID: 469865 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Direct tax rules and the EU fundamental freedoms: origin and scope of the problem ; National Report - Croatia
Autori
Arbutina, Hrvoje
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, pregledni
Knjiga
Direct tax rules and the EU fundamental freedoms: origin and scope of the problem ; National and Community responses and solutions
Urednik/ci
Xenios L. Xenopoulos
Izdavač
Theopress
Grad
Nikozija
Godina
2006
Raspon stranica
91-100
ISBN
9963-9320-0-2
Ključne riječi
direct tax, European Union, harmonization, Croatia
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
POVEZANOST RADA
Projekti:
066-0661428-1116 - Razvoj hrvatskog fiskalnog sustava i njegovo usklađenje s pravom EU (Šimović, Jure, MZOS ) ( CroRIS)
Ustanove:
Pravni fakultet, Zagreb
Profili:
Hrvoje Arbutina
(autor)
