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The Position of Public Bodies in the New Croatian System of Value Added Tax

Stjepan Gadžo   ORCID icon orcid.org/0000-0002-1905-5330 ; Faculty of Law, University of Rijeka

Puni tekst: hrvatski, pdf (156 KB) str. 847-874 preuzimanja: 475* citiraj
APA 6th Edition
Gadžo, S. (2015). Položaj javnopravnih tijela u novom hrvatskom sustavu poreza na dodanu vrijednost. Hrvatska i komparativna javna uprava, 15 (4), 847-874. Preuzeto s https://hrcak.srce.hr/152457
MLA 8th Edition
Gadžo, Stjepan. "Položaj javnopravnih tijela u novom hrvatskom sustavu poreza na dodanu vrijednost." Hrvatska i komparativna javna uprava, vol. 15, br. 4, 2015, str. 847-874. https://hrcak.srce.hr/152457. Citirano 16.02.2020.
Chicago 17th Edition
Gadžo, Stjepan. "Položaj javnopravnih tijela u novom hrvatskom sustavu poreza na dodanu vrijednost." Hrvatska i komparativna javna uprava 15, br. 4 (2015): 847-874. https://hrcak.srce.hr/152457
Harvard
Gadžo, S. (2015). 'Položaj javnopravnih tijela u novom hrvatskom sustavu poreza na dodanu vrijednost', Hrvatska i komparativna javna uprava, 15(4), str. 847-874. Preuzeto s: https://hrcak.srce.hr/152457 (Datum pristupa: 16.02.2020.)
Vancouver
Gadžo S. Položaj javnopravnih tijela u novom hrvatskom sustavu poreza na dodanu vrijednost. Hrvatska i komparativna javna uprava [Internet]. 2015 [pristupljeno 16.02.2020.];15(4):847-874. Dostupno na: https://hrcak.srce.hr/152457
IEEE
S. Gadžo, "Položaj javnopravnih tijela u novom hrvatskom sustavu poreza na dodanu vrijednost", Hrvatska i komparativna javna uprava, vol.15, br. 4, str. 847-874, 2015. [Online]. Dostupno na: https://hrcak.srce.hr/152457. [Citirano: 16.02.2020.]

Sažetak
The paper analyses the tax regime of public law bodies (bodies of state authority, bodies of state administration, bodies and units of local and regional selfgovernment, and other bodies entrusted with public authority) in the Croatian system of value added tax de lege lata. After the accession to the European Union, the new context of the Croatian value added tax law was determined by the relationship between national and supranational legal orders. Provisions of the Croatian national law are analysed in the light of rules of the Directive on the common system of value added tax and their interpretation by the European Court. A unique analytical model for assessment of the Croatian value added tax regime of public law bodies has been created by the application of the EC court practice to the Croatian regulative framework. Certain shortcomings in secondary legislation and dilemmas in practice have also been described.

Ključne riječi
value added tax; public law bodies; subject of value added taxation; Directive on the common system of value added tax; European Court

Hrčak ID: 152457

URI
https://hrcak.srce.hr/152457

[hrvatski]

Posjeta: 617 *