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Scientific paper - Preliminary note / Short communication
TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING
Zbornik Pravnog fakulteta Sveučilišta u Rijeci, 39 (2018), 4 Posebni broj; 1731-1749. https://doi.org/10.30925/zpfsr.39.4.10
Žunić Kovačević, Nataša; Gadžo, Stjepan

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Žunić Kovačević, N. & Gadžo, S. (2018). TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING. Zbornik Pravnog fakulteta Sveučilišta u Rijeci, 39. (4 Posebni broj), 1731-1749. doi: 10.30925/zpfsr.39.4.10

Žunić Kovačević, Nataša and Stjepan Gadžo. "TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING." Zbornik Pravnog fakulteta Sveučilišta u Rijeci, vol. 39, no. 4 Posebni broj, 2018, pp. 1731-1749. https://doi.org/10.30925/zpfsr.39.4.10

Žunić Kovačević, Nataša and Stjepan Gadžo. "TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, no. 4 Posebni broj (2018): 1731-1749. https://doi.org/10.30925/zpfsr.39.4.10

Žunić Kovačević, N. and Gadžo, S. (2018) 'TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING', Zbornik Pravnog fakulteta Sveučilišta u Rijeci, 39(4 Posebni broj), pp. 1731-1749. doi: 10.30925/zpfsr.39.4.10

Žunić Kovačević N, Gadžo S. TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING. Zbornik Pravnog fakulteta Sveučilišta u Rijeci [Internet]. 2018 [cited 2024 November 25];39(4 Posebni broj):1731-1749. doi: 10.30925/zpfsr.39.4.10

N. Žunić Kovačević and S. Gadžo, "TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING", Zbornik Pravnog fakulteta Sveučilišta u Rijeci, vol. 39, no. 4 Posebni broj, pp. 1731-1749, 2018. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:118:696384. [Accessed: 25 November 2024]

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Title (english)TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING
Title (croatian)POREZNI RIZICI SPAJANJA I PREUZIMANJA TRGOVAČKIH DRUŠTAVA U HRVATSKOJ: GDJE JE GRANICA IZMEĐU LEGITIMNOG POSLOVNOG RESTRUKTURIRANJA I AGRESIVNOG POREZNOG PLANIRANJA?
Title (german)STEUERBEZOGENE RISIKEN DER FUSIONEN UND ÜBERNAHMEN IN KROATIEN: ABGRENZUNG ZWISCHEN LEGITIMER UNTERNEHMENSUMSTRUKTURIERUNG UND AGGRESSIVER STEUERPLANUNG
Title (italian)I RISCHI FISCALI DI FUSIONE E RILEVAMENTO DELLE SOCIETÀ COMMERCIALI IN CROAZIA: DOV’È IL CONFINE TRA LA RISTRUTTURAZIONE LEGITTIMA ED UNA PIANIFICAZIONE FISCALE AGGRESSIVA?
AuthorNataša Žunić Kovačević
AuthorStjepan Gadžo
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
Mergers and acquisitions of Croatian target companies may involve significant tax risks for domestic and foreign acquirers. Over the recent years, Croatian tax authorities have started to vigorously assess the economic substance of the envisaged M&As, often denying the acquirer different tax benefits, thus making the entire restructuring costlier. In doing so, Croatian tax authorities rely on a myriad of domestic anti-tax avoidance rules according to which M&A operations may be characterised as abusive. Accordingly, this paper offers a descriptive and systematic account on how Croatian anti-tax avoidance legislation may hinder M&A activity. Thereby, our aim is primarily to explore, both from a substantive and procedural point of view, the imagined boundary between legitimate and abusive tax planning.
Abstract (croatian)
Transakcije spajanja i preuzimanja često su izvor raznovrsnih poreznih rizika. U recentnoj praksi hrvatskih poreznih tijela sve su češći slučajevi odbijanja poreznih pogodnosti za navedene transakcije, temeljem različitih protuevazijskih pravila ugrađenih u domaće zakonodavstvo. Riječju, analizom gospodarske biti planiranog restrukturiranja porezna tijela izvode zaključak kako je posrijedi (zakonito) izbjegavanje plaćanja poreza. Cilj je rada, u svjetlu važećeg protuevazijskog pravnog okvira, ocrtati granicu između dopuštenog i legitimnog poreznog planiranja s jedne strane te porezne evazije s druge. U tom smislu posebno će se upozoriti i na relevantne postupovno-pravne aspekte, poput pravila o teretu dokazivanja.
Abstract (german)
Durch Fusionen und Übernahmen der kroatischen Zielunternehmen können bedeutende Steuerrisiken für heimische und fremde kontrollierende Unternehmen entstehen. In den letzten Jahren haben kroatische Steuerbehörden begonnen, den wirtschaftlichen Gehalt vorgesehener Fusionen und Übernahmen zu bewerten. Dabei werden dem kontrollierenden Unternehmen oft die Steuervorteile verwehrt, was den ganzen Umstrukturierungsprozess teurer macht. Die kroatischen Steuerbehörden stützen sich dabei auf unzählige Regeln der Bekämpfung von Steuervermeidung, gemäß welchen die M&A-Transaktionen als missbräuchlich bezeichnet werden können. Demgemäß wird in diesem Beitrag beschreibend und systematisch erklärt, wie die kroatische Gesetzgebung zur Bekämpfung von Steuervermeidung die Fusions- und Übernahmeaktivitäten hindern kann. Dabei ist es das Ziel dieses Beitrags sowohl aus der Perspektive des materiellen Rechts als auch des Verfahrensrechts zu untersuchen, wo die imaginäre Grenze zwischen der legitimen und missbräuchlichen Steuerplanung liegt.
Abstract (italian)
Le operazioni volte alla fusione ed al rilevamento sovente sono fonte di vari rischi fiscali. Nella recente prassi degli enti fiscali croati sono sempre più frequenti i casi di rigetto di agevolazioni fiscali per dette operazioni, in ragione di differenti regole antievasione radicate nella legislazione domestica. In sostanza, mediate l’analisi del contenuto economico della ristrutturazione pianificata gli enti fiscali giungono alla conclusione come si tratti di una (legale) elusione del pagamento del fisco. Lo scopo del lavoro, alla luce del vigente quadro normativo anti-evasione, è quello di delineare il confine tra la pianificazione fiscale ammessa e legittima da una parte e l’evasione fiscale dall’altra. In tale senso, in particolare se ne sottolineeranno gli aspetti procedurali, quali le regole sull’onere probatorio.
Keywords (english)
Keywords (croatian)
Keywords (german)
Keywords (italian)
Languageenglish
Publication typeScientific paper - Preliminary note / Short communication
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleZbornik Pravnog fakulteta Sveučilišta u Rijeci
Numberingvol. 39, no. 4 Posebni broj, pp. 1731-1749
p-ISSN1330-349X
e-ISSN1846-8314
DOIhttps://doi.org/10.30925/zpfsr.39.4.10
URN:NBNurn:nbn:hr:118:696384
Publication2018
ProjectNumber: IP-2013-11-9366/HR
Funder: HRZZ
Funding stream: IP
ProjectNumber: IP-2013-11-9366/HR
Funder: HRZZ
Funding stream: IP
ProjectNumber: IP-2013-11-9366/HR
Funder: HRZZ
Funding stream: IP
ProjectNumber: IP-2013-11-9366/HR
Funder: HRZZ
Funding stream: IP
Document URLhttps://hrcak.srce.hr/218343
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-04-15 11:03:26