Impact of VAT on year-end transfer pricing adjustments
Providing intra-group services to member companies presents a significant challenge for multinational enterprises, as they must align various systems of direct and indirect taxation (such as corporate income tax and transfer pricing for direct taxation, and VAT for indirect taxation). Each of these systems is complex on its own, and additional complexity arises when they […]
When the sale of personal assets (e.g. building land) exceeds the limits of personal sphere and becomes entrepreneurial business which triggers VAT burden
When the sale of personal assets (e.g. building land) exceeds the limits of personal sphere and becomes entrepreneurial business which triggers VAT burden The Court of Justice of European Union (hereinafter: The Court) issued judgment in case C-213/24 which is particularly interesting for individual persons who place on the market certain immovable assets not acquired […]
Critical review of the Tax Administration’s announcement regarding the new Article 32a of the General Tax Act
Judgment of the Court of the EU in the Croatian tax case
VAT treatment applicable to remuneration of a member of the board of directors
VAT treatment applicable to remuneration of a member of the board of directors
New rules concerning obligatory social security coverage for cross-border telework – from 1 July 2023 (PDF 0.3MB)
New rules concerning obligatory social security coverage for cross-border telework – from 1 July 2023
Tax authorities’ binding opinion – is there a legal remedy for a taxpayer?
Tax authorities’ binding opinion – is there a legal remedy for a taxpayer? Professional article is published by the publisher „Novi Informator“, co-author: Maja Damjanović, Sigma Tax Consulting d.o.o. Read more…
The statute of limitation on the right to assess the tax liability (PDF 0.3MB)
The statute of limitation on the right to assess the tax liability – the Tax Authorities officials’ unlawful interpretation of the beginning of the statute of limitation.
The European Commission has confirmed existence of incorrect interpretation in Croatia related to deduction of input VAT (PDF 0.3MB)
The European Commission has confirmed existence of incorrect interpretation and practice in the Republic of Croatia related to deduction of input VAT based on invoices issued by VAT payers applying cash-accounting scheme (so called ‘R-2’ invoices)
The concept of fixed establishment in the context of VAT leads to increase of legal uncertainty and decreases tax neutrality (PDF 0.3MB)
The concept of fixed establishment in the context of VAT leads to increase of legal uncertainty and decreases tax neutrality