Naslov
Value Added Tax on the Supplies of Immovable Property – Challenges of the Harmonisation with the Acquis Communautaire

Autori
Cindori, Sonja ; Bubalo, Maja

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Skup
International Tax Conference “Central and Eastern Europe Tax Experiences and Problems in the Context of European Integration”

Mjesto i datum
Lublin, Poljska, 19.11.2015. - 20.11.2015

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
tax; added value; the European Union; immovable property; buildings; building land; enforcement

Sažetak
This paper depicts the changes in Croatian legislation in the field of value added tax on immovable property, as implemented in the course of harmonisation of Value Added Tax Act with the acquis communautaire. The Republic of Croatia became a full member of the European Union on 1 July 2013. Due to the fact that VAT on the supplies of immovable property in that time has not been fully harmonised with the EU acquis, the paper will be focusing on presenting the legal basis of changes in the legislation, with reference on a brief historical display and reasons that led thereto. The analysis of the new legislative framework of the Republic of Croatia, along with the explanation of the implemented provisions, will point out the issues in their practical application and propose alternative solutions.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA