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Professional paper

https://doi.org/10.31141/zrpfs.2018.55.127.221

Application of European Court practice in taxation matters

Zdenka Koharić


Full text: croatian pdf 285 Kb

page 221-230

downloads: 1.394

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Abstract

Here the author emphasises the importance of equal interpretation and the application of law for all member states. According to all investigations, together with the comment on the high taxation burdems, especially on work, the main criticism of the taxation system in the Republic of Croatia is legal insecurity. Legal uncertainty in the taxation system is the worst enemy to economic instability and its development. Pointing out Europen Court practice in taxation matters, the author concludes that poor competiveness of domestic ecomony is the main hurdle for foreign investors.

Keywords

European Court; judgemets in taxation matters

Hrčak ID:

194901

URI

https://hrcak.srce.hr/194901

Publication date:

28.2.2018.

Article data in other languages: croatian

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