Naslov
Tax Rulings and EU State Aid Law: Lessons for Croatia

Autori
Žunić Kovačević, Nataša ; Gadžo, Stjepan

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

Izvornik
Economic and Social Development (Book of Proceedings), 26th International Scientific Conference on Economic and Social Development - "Building Resilient Society" / - , 2017, 544-554

Skup
26th International Scientific Conference on Economic and Social Development – "Building Resilient Society" – Zagreb, Croatia, 8-9 December 2017

Mjesto i datum
Zagreb, Hrvatska, 08.12.2017. - 09.12.2017

Vrsta sudjelovanja
Pozvano predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
tax law, tax rulings, advance pricing agreements, state aid law

Sažetak
Tax rulings and advance pricing agreements (APAs) are perceived by policymakers around the globe as important instruments for enhancing taxpayers’ legal certainty. Croatian tax law saw the introduction of these schemes only fairly recently. Namely, advance tax rulings have been introduced in 2015, but hitherto there is limited practical experience with its usage. On the other hand, other EU member states which had rich experience with tax rulings and APAs are currently faced with new legal developments. Most importantly, administrative tax practices in a number of countries have been put under scrutiny from the perspective of EU state aid law. Against this background, aim of the present paper is to derive some lessons for Croatian policymakers and taxpayers when it comes to the usage of advance tax rulings and APAs in the future

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA