CFC rules and their implication for 2019 corporate income tax
Controlled foreign company (CFC) rules were introduced in the Croatian corporate income tax regulations at the end of 2018, but in 2020 they shall be for the first time actually applied (i.e. as part of 2019 corporate income tax computation). Even though in some aspects the new rules have not been defined in clear and […]
Maja Damjanović: E-invoice – paper invoices are not a thing of the past, because the law has not explicitly prohibited them (PDF 1MB)
The intention of the proponents of the regulation was to prevent the issuance of paper invoices in public procurement from 1 July 2019, with the entry into force of Article 7 of the Act on Electronic Invoicing in Public Procurement. However, this article does not define who is obliged to issue electronic invoices and when. […]
MSFI 15 i MSFI 16 (PDF 0,5 MB)
Godišnja konferencija „Inovativni pristup, budućnost je počela: interna revizija, data analysis i specijalistička znanja” 4. – 6. travanj 2019. godine, Grand Hotel Park, Dubrovnik
Questionable tax treatment of cryptocurrency trading (PDF 0,3MB)
Questionable tax treatment of cryptocurrency trading
Maja Damjanović: How the tax burden is intended to be increased under the guise of expanding more favorable tax treatment
Na primitak prema osnovi dodjele vlastitih dionica ili opcijske kupnje koji se tretira kao dohodak od kapitala trenutačno se primjenjuje porezna stopa od 24 posto. No sada je Vlada predložila dodatno povećanje porezne stope na 36 posto, a isplate iz dobiti trenutačno se oporezuju po 12 posto.
Altius International Controlling Conference 2018
Altius Međunarodna kontroling konferencija 2018
Tax treatment of personal vehicles costs (PDF 0,3MB)
Tax treatment of personal vehicles costs
ECJ’s case law – deduction of input VAT (PDF 0,3MB)
ECJ’s case law – deduction of input VAT
Conference: Responsibility for damage in public procurement
26.09.2017. organizirali smo konferenciju „Odgovornost za štete u javnoj nabavi – Postupci naknade štete“. Cilj konferencije bio je otvoriti teme prava javne nabave, kao i ohrabriti sudionike da u postupcima javne nabave koriste raspoložive pravne lijekove kako bi zaštitili svoja prava. O pravnom okviru javne nabave, postupcima javne nabave, kao i pravnim posljedicama poništenja postupaka […]
Future real estate taxation – questionnaires comment (PDF 0,3MB)
Brief comment on the questionnaires that require taxpayers to submit data related to the future real estate taxation