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Stručni rad

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

Application of European Court practice in taxation matters

Zdenka Koharić


Puni tekst: hrvatski pdf 285 Kb

str. 221-230

preuzimanja: 1.373

citiraj


Sažetak

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.

Ključne riječi

European Court; judgemets in taxation matters

Hrčak ID:

194901

URI

https://hrcak.srce.hr/194901

Datum izdavanja:

28.2.2018.

Podaci na drugim jezicima: hrvatski

Posjeta: 2.601 *