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Applying the Regulation on Conditions That Water Craft Must Satisfy, Also Physical Person or Corporation Carrying Out Charter Activities under Customs Control

Željko Dominis ; Carinarnica Dubrovnik, Dubrovnik, Hrvatska

Puni tekst: hrvatski, pdf (521 KB) str. 47-63 preuzimanja: 1.524* citiraj
APA 6th Edition
Dominis, Ž. (2011). PRIMJENA PRAVILNIKA O UVJETIMA KOJE MORA ZADOVOLJAVATI PLOVNI OBJEKT, TE FIZIČKA ILI PRAVNA OSOBA KOJA OBAVLJA DJELATNOST IZNAJMLJIVANJA PLOVILA U POREZNOM NADZORU. NAŠE MORE, 58 (1-2), 47-63. Preuzeto s https://hrcak.srce.hr/68375
MLA 8th Edition
Dominis, Željko. "PRIMJENA PRAVILNIKA O UVJETIMA KOJE MORA ZADOVOLJAVATI PLOVNI OBJEKT, TE FIZIČKA ILI PRAVNA OSOBA KOJA OBAVLJA DJELATNOST IZNAJMLJIVANJA PLOVILA U POREZNOM NADZORU." NAŠE MORE, vol. 58, br. 1-2, 2011, str. 47-63. https://hrcak.srce.hr/68375. Citirano 04.08.2021.
Chicago 17th Edition
Dominis, Željko. "PRIMJENA PRAVILNIKA O UVJETIMA KOJE MORA ZADOVOLJAVATI PLOVNI OBJEKT, TE FIZIČKA ILI PRAVNA OSOBA KOJA OBAVLJA DJELATNOST IZNAJMLJIVANJA PLOVILA U POREZNOM NADZORU." NAŠE MORE 58, br. 1-2 (2011): 47-63. https://hrcak.srce.hr/68375
Harvard
Dominis, Ž. (2011). 'PRIMJENA PRAVILNIKA O UVJETIMA KOJE MORA ZADOVOLJAVATI PLOVNI OBJEKT, TE FIZIČKA ILI PRAVNA OSOBA KOJA OBAVLJA DJELATNOST IZNAJMLJIVANJA PLOVILA U POREZNOM NADZORU', NAŠE MORE, 58(1-2), str. 47-63. Preuzeto s: https://hrcak.srce.hr/68375 (Datum pristupa: 04.08.2021.)
Vancouver
Dominis Ž. PRIMJENA PRAVILNIKA O UVJETIMA KOJE MORA ZADOVOLJAVATI PLOVNI OBJEKT, TE FIZIČKA ILI PRAVNA OSOBA KOJA OBAVLJA DJELATNOST IZNAJMLJIVANJA PLOVILA U POREZNOM NADZORU. NAŠE MORE [Internet]. 2011 [pristupljeno 04.08.2021.];58(1-2):47-63. Dostupno na: https://hrcak.srce.hr/68375
IEEE
Ž. Dominis, "PRIMJENA PRAVILNIKA O UVJETIMA KOJE MORA ZADOVOLJAVATI PLOVNI OBJEKT, TE FIZIČKA ILI PRAVNA OSOBA KOJA OBAVLJA DJELATNOST IZNAJMLJIVANJA PLOVILA U POREZNOM NADZORU", NAŠE MORE, vol.58, br. 1-2, str. 47-63, 2011. [Online]. Dostupno na: https://hrcak.srce.hr/68375. [Citirano: 04.08.2021.]

Sažetak
The terms of Regulation on conditions that water craft and physical person or corporation carrying out charter craft activities must satisfy and that were brought forth by Ministry of the Sea, Transport and Infrastructure, are very important to implement a correct customs control and supervision of possible misuse of customs institute for particular use of crafts put into uncontrolled service at reduced or duties to zero and/or a specific tax exemption. Primarily, from the customs-legal point of view, that is particularly related to the charter of smaller crafts built in the way that several days’ accommodation of crew and passengers is not possible, but also to the crew and passenger lists certified by Ministry of the Sea, Transport and Infrastructure. The author of the article has thoroughly analysed important aspects of the Regulation related to the implementation of the customs control under the crafts imported with applying the institute of more suitable tariff procedure because of the goods use for special purposes and/or a specific tax exemption taking into consideration Regulation amendments and their influence on regular implementation and efficiency of customs control over the charter crafts.

Ključne riječi
customs control; crafts; specific tax; end use; economic activity; charter and sub-charter

Hrčak ID: 68375

URI
https://hrcak.srce.hr/68375

[hrvatski]

Posjeta: 2.012 *