Naslov
Value added tax in Croatia vs EU: tax threshold, zero rate, building land taxation and exemptions

Autori
Kesner-Škreb, Marina ; Medak Fell, Danijela

Izvornik
Newsletter (Institute of Public Finance) (1333-4417) 10 (2008), 36; 1-6

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo

Ključne riječi
value added tax ; Croatia

Sažetak
The acceleration of Croatia’s EU accession negotiations once again brought up the necessity to amend the Value Added Tax (VAT) Act that should be harmonised with the EU Council Directive on the common system of VAT. The most frequently mentioned changes relate to four areas: the determination of the VAT registration threshold, application of zero rates, taxation of building land and definition of exemptions. In this article we will briefly discuss the relevant EU regulations, the Croatian legislation concerning these issues and the solutions applied in new EU Member States. Our aim is to explain the differences between the Croatian and the EU VAT system and to provide information on the solutions adopted by new Member States during their respective accession negotiations. It should be noted that the purpose of this paper is not to discuss the choice of potential solutions for Croatia, as it is going to result from its negotiations with the EU and it is therefore too early to speculate on this.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA