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undergraduate thesis
POVRAT POREZA NA DODANU VRIJEDNOST U HRVATSKOM POREZNOM SUSTAVU
2019. urn:nbn:hr:112:335667
Omerzo, Kristina
Polytehnic in Pozega
Social department

Cite this document

Omerzo, K. (2019). POVRAT POREZA NA DODANU VRIJEDNOST U HRVATSKOM POREZNOM SUSTAVU (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:335667

Omerzo, Kristina. "POVRAT POREZA NA DODANU VRIJEDNOST U HRVATSKOM POREZNOM SUSTAVU." Undergraduate thesis, Polytehnic in Pozega, 2019. https://urn.nsk.hr/urn:nbn:hr:112:335667

Omerzo, Kristina. "POVRAT POREZA NA DODANU VRIJEDNOST U HRVATSKOM POREZNOM SUSTAVU." Undergraduate thesis, Polytehnic in Pozega, 2019. https://urn.nsk.hr/urn:nbn:hr:112:335667

Omerzo, K. (2019). 'POVRAT POREZA NA DODANU VRIJEDNOST U HRVATSKOM POREZNOM SUSTAVU', Undergraduate thesis, Polytehnic in Pozega, accessed 10 December 2024, https://urn.nsk.hr/urn:nbn:hr:112:335667

Omerzo K. POVRAT POREZA NA DODANU VRIJEDNOST U HRVATSKOM POREZNOM SUSTAVU [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2019 [cited 2024 December 10] Available at: https://urn.nsk.hr/urn:nbn:hr:112:335667

K. Omerzo, "POVRAT POREZA NA DODANU VRIJEDNOST U HRVATSKOM POREZNOM SUSTAVU", Undergraduate thesis, Polytehnic in Pozega, Požega, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:112:335667

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Metadata
TitlePOVRAT POREZA NA DODANU VRIJEDNOST U HRVATSKOM POREZNOM SUSTAVU
Title (english)VALUE ADDED TAX RETURN IN THE CROATIAN TAX SYSTEM
AuthorKristina Omerzo
MentorSvjetlana Letinić (mentor)
Committee memberVerica Budimir (predsjednik povjerenstva)
Committee memberSvjetlana Letinić (član povjerenstva)
Committee memberMario Župan (član povjerenstva)
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2019-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porez na dodanu vrijednost (u daljnjem tekstu: PDV) je u Republici Hrvatskoj (u daljnjem tekstu: RH) uveden 1. siječnja 1998. godine. Tada se primjenjivala jedna porezna stopa od 22% koja se s vremenom mijenjala, a istovremeno su uvođene i nove porezne stope. S ulaskom RH u Europsku uniju (u daljnjem tekstu: EU) došlo je do raznih izmjena i promjena zakonskih propisa i primjene navedenog poreznog oblika u praksi. Pravo povrata poreza na dodanu vrijednost iz RH imaju porezni obveznici iz EU i oni porezni obveznici iz trećih zemalja uz određene uvijete i rokove, te one fizičke osobe iz trećih zemalja u okviru putničkog prometa. Hrvatski porezni obveznici mogu ostvariti pravo na povrat poreza na dodanu vrijednost iz EU i iz trećih zemalja uz određene uvijete i rokove koje propisuje svaka zemlja na nacionalnoj razini.
Abstract (english)
Value Added Tax (hereinafter: VAT) was introduced in the Republic of Croatia (hereinafter: the Republic of Croatia) on 1 January 1998. At that time, a 22% tax rate was applied, which changed over time, and at the same time new tax rates were introduced. With the accession of the Republic of Croatia to the European Union (hereinafter: the EU), there have been various changes and changes in legal regulations and the application of the said tax form in practice. Taxpayers from the EU and those taxpayers from third countries, subject to certain conditions and deadlines, and those natural persons from third countries within the framework of passenger traffic, have the right to recover value added tax from the Republic of Croatia. Croatian taxpayers can exercise their right to recover value added tax from the EU and from third countries, subject to certain conditions and deadlines set by each country at national level.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:335667
Study programmeTitle: Professional study of Accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-09-25 12:05:41