Stručni rad

CARS IN COMPANY’S ASSETS

Jasna Vuk orcid.org/0000-0003-2975-5776 ; RRiF Visoka škola za financijski menadžment, Zagreb, Hrvatska

Sažetak

Upon performing its business activities a company may use the cars owned by
the company or the cars leased according to the agreement on financial lease. The
taxation and the accounting treatment of a company’s car depends on the way it
has been purchased and the fact whether such a car is to be used for the transportation
of employees, board members or for performing a business activity.  In terms
of taxation, the cars used for the personal transportation of employees and board
members have a less favourable tax position according to the VAT Act and the Profit
Tax Act, compared to the cars used for performing a business activity.

Ključne riječi

cars; assets; financial lease; taxation; value added tax

Hrčak ID:

177388

URI

https://hrcak.srce.hr/177388

Datum izdavanja:

31.12.2016.

Posjeta: 2.365 *