Pregled bibliografske jedinice broj: 994154
Excise duties system in Croatia closer to the European system
Excise duties system in Croatia closer to the European system // Newsletter (Institute of Public Finance), 15 (2013), 75; 1-8 doi:10.3326/nle.2013.75 (nije recenziran, popularan rad, ostalo)
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Naslov
Excise duties system in Croatia closer to the European system
Autori
Kuliš, Danijela
Izvornik
Newsletter (Institute of Public Finance) (1333-4417) 15
(2013), 75;
1-8
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo
Ključne riječi
excise duties ; Croatia
Sažetak
February saw the announcement of a new Law on Excises (ZOT, in Croatian Zakon o trošarinama), the aim of which is to incorporate European excise institutes into the legislation of the Republic of Croatia and harmonise Croatian excise duties with the minimum amounts of excise rates prescribed in EU directives. The Law came into force on March 2, with the exception of certain provisions that will be applied from the day of accession to the EU. The first part of the Law on Excises contains the fundamental provisions of the excise system, and the second relates to the taxation of harmonised excise products, while the third contains offence, procedural and transitional/final provisions.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
