“Fixed establishment” concept for VAT purposes (PDF 0.3MB)
“Fixed establishment” concept for VAT purposes
Entry into force of the Multilateral Instrument in the Republic of Croatia and its impact on bilateral agreements on the avoidance of double taxation (PDF 0.3MB)
Entry into force of the Multilateral Instrument in the Republic of Croatia and its impact on bilateral agreements on the avoidance of double taxation
Award of the company’s own stocks or stock purchase options as of 1 January 2021 (PDF 0.3MB)
Award of the company’s own stocks or stock purchase options as of 1 January 2021: the removal of the problematic requirement from Article 68 of the Personal Income Tax Act
Online conferences, seminars and different workshops – comment on the opinion issued by the Tax Office (PDF 0.3MB)
Online conferences, seminars and different workshops – comment on the opinion issued by the Tax Office where some of the relevant provisions of VAT regulations have not been taken into account so acting according to that opinion can – in some cases – result in incorrect VAT treatment
The Apple case – reveals how the mantra of “fair taxation” actually leads to too complex, unclear and hard-to implement tax system (PDF 0.3MB)
The Apple case – reveals how the mantra of “fair taxation” actually leads to too complex, unclear and hard-to implement tax system
Allocation of transport – impact on application of VAT rules relevant for distance selling of goods (PDF 0.3MB)
Allocation of transport – impact on application of VAT rules relevant for distance selling of goods
Tax aspects of digital platforms (PDF 0.3MB)
Tax aspects of digital platforms
Differentiation between educational services and services in respect to admission to educational event – announced issuance of guidelines by „VAT Committee“
VAT differentiation between educational services and services in respect to admission to educational event was one of the open issues for many years. This issue is important because in some cases it can lead to different VAT consequences. For example, if an education or educational event takes place in Croatia, and the service recipient is […]
VAT exemptions for companies providing health care – applied from 2020 with no legal basis in the Croatian VAT Act
The Croatian Tax Authorities issued their opinion (Class number: 410-19/19-02/341, Ref. number: 513-07-21-01/19-1, dated 13 Dec 2019) which relates to the changes of Article 39 of the Croatian VAT Act applicable as of 1 January 2020 concerning VAT exemptions. The opinion states that starting with 1 January 2020 companies providing health care services (if provided […]
Some new considerations related to VAT treatment of vouchers and similar assets (PDF 0.3MB)
Some new considerations related to VAT treatment of vouchers and similar assets