Pregledni rad
https://doi.org/10.31141/zrpfs.2022.59.143.159
Selected issues of abuse of rights in the tax system of the Republic of Croatia
Dragana Bjelić Gaćeša
orcid.org/0000-0002-7007-3980
; Polytechnic in Pozega, Pozega, Croatia
Marija Milošević
; Tax Administration - Pozega Regional Office, Pozega, Croatia
Predrag Zima
; Faculty of Law, University of Osijek, Osijek, Croatia
Sažetak
The main purpose of this paper is to analyze the abuses of rights in the Croatian tax system
committed by members of capital companies, which were identified during tax supervision. In the
context of the above, it should be emphasized that in the Republic of Croatia, in accordance with
applicable legislation, members of capital companies are generally not liable for the obligations of
the company, which resulted in the possibility of members of these companies to commit a number
of abuses. Thus, during tax inspections in the Republic of Croatia, the occurrence of establishing new
companies with the aim of transferring profits to them after the previous company over-indebtedness
which resulted in the company’s inability to settles its short-term and long-term financial obligations
to creditors. In order to achieve the purpose of the paper, the authors analyze the legal framework
of the Republic of Croatia and its compliance with European Union regulations in the context of
abuse of rights in the tax system and the responsibilities of members of capital companies. Special
attention is paid to the analysis of individual cases of abuse and their perception through the prism
of decisions of Croatian and European courts. In the conclusion of the paper, the authors present
suggestions and recommendations for improving the detected problems. Methodologically, the
authors collected relevant data in the text using analysis and synthesis, and in the preparation of the
paper used a comparative method, inductive and deductive method, and the method of compilation.
Ključne riječi
abuse of rights; companies; fictitious legal transactions; tax control
Hrčak ID:
275655
URI
Datum izdavanja:
26.4.2022.
Posjeta: 659 *