Pregledni rad
The Position of Public Bodies in the New Croatian System of Value Added Tax
Stjepan Gadžo
orcid.org/0000-0002-1905-5330
; Pravni fakultet Sveučilišta u Rijeci
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
Datum izdavanja:
4.12.2015.
Posjeta: 2.416 *