Zbornik, Vol. 33 No. 1, 2012.
Pregledni rad
Subsidies to Municipal Companies for Construction of Communal Infrastructure and Value Added Tax Application
Nataša Žunić Kovačević
; Pravni fakultet Sveučilišta u Rijeci
Sažetak
It is not a rare occasion that subsidies are used to finance activities having common significance for the society, especially the activities of companies providing municipal services which are free to use the funds received for different purposes. In most cases the subsidies are granted to municipal companies with the aim to finance a construction of communal infrastructure, although the subsidies can be used for financing regular business activities. The analysis of practices of revenue bodies shows that it is possible to have different revenue treatment of state subsidies due to the fact that in certain cases it is not clear whether the company provides or does not provide a service for received subsidy. Croatian courts have not yet delivered a judgement to resolve this issue. On the other hand, there are some indicative examples of foreign court practise. Domestic revenue bodies have developed an intensive practice consisting of numerous, publicly pronounced opinions which are not a source of law, however, they are indicators of stands taken by revenue bodies with powers to implement provisions of laws and sub-law regulations.
Ključne riječi
subsidies; municipal companies; value added tax; taxable service; practice of revenue bodies; economic approach
Hrčak ID:
87754
URI
Datum izdavanja:
16.4.2012.
Posjeta: 3.175 *