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master's thesis
AGRESIVNO POREZNO PLANIRANJE: KONSTITUTIVNI ELEMENTI U SVJETLU HRVATSKIH PROPISA I PRAVA EUROPSKE UNIJE
2022. urn:nbn:hr:118:268463
Cvitić, Robi
University of Rijeka
FACULTY OF LAW

Cite this document

Cvitić, R. (2022). AGRESIVNO POREZNO PLANIRANJE: KONSTITUTIVNI ELEMENTI U SVJETLU HRVATSKIH PROPISA I PRAVA EUROPSKE UNIJE (Master's thesis). Rijeka: University of Rijeka, FACULTY OF LAW. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:268463

Cvitić, Robi. "AGRESIVNO POREZNO PLANIRANJE: KONSTITUTIVNI ELEMENTI U SVJETLU HRVATSKIH PROPISA I PRAVA EUROPSKE UNIJE." Master's thesis, University of Rijeka, FACULTY OF LAW, 2022. https://urn.nsk.hr/urn:nbn:hr:118:268463

Cvitić, Robi. "AGRESIVNO POREZNO PLANIRANJE: KONSTITUTIVNI ELEMENTI U SVJETLU HRVATSKIH PROPISA I PRAVA EUROPSKE UNIJE." Master's thesis, University of Rijeka, FACULTY OF LAW, 2022. https://urn.nsk.hr/urn:nbn:hr:118:268463

Cvitić, R. (2022). 'AGRESIVNO POREZNO PLANIRANJE: KONSTITUTIVNI ELEMENTI U SVJETLU HRVATSKIH PROPISA I PRAVA EUROPSKE UNIJE', Master's thesis, University of Rijeka, FACULTY OF LAW, accessed 15 December 2024, https://urn.nsk.hr/urn:nbn:hr:118:268463

Cvitić R. AGRESIVNO POREZNO PLANIRANJE: KONSTITUTIVNI ELEMENTI U SVJETLU HRVATSKIH PROPISA I PRAVA EUROPSKE UNIJE [Master's thesis]. Rijeka: University of Rijeka, FACULTY OF LAW; 2022 [cited 2024 December 15] Available at: https://urn.nsk.hr/urn:nbn:hr:118:268463

R. Cvitić, "AGRESIVNO POREZNO PLANIRANJE: KONSTITUTIVNI ELEMENTI U SVJETLU HRVATSKIH PROPISA I PRAVA EUROPSKE UNIJE", Master's thesis, University of Rijeka, FACULTY OF LAW, Rijeka, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:118:268463

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Metadata
TitleAGRESIVNO POREZNO PLANIRANJE: KONSTITUTIVNI ELEMENTI U SVJETLU HRVATSKIH PROPISA I PRAVA EUROPSKE UNIJE
Title (english)AGRESSIVE TAX PLANNING: CONSTITUTIVE ELEMENTS IN LIGHT OF CROATIAN LEGISLATION AND EU LAW
AuthorRobi Cvitić
MentorStjepan Gadžo (mentor)
Committee memberDionis Jurić (predsjednik povjerenstva)
Committee memberStjepan Gadžo (član povjerenstva)
Committee memberMatija Miloš (član povjerenstva)
GranterUniversity of Rijeka
FACULTY OF LAW
Rijeka
Defense date and country2022-09-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Tema ovoga diplomskog rada je agresivno porezno planiranje promatrano kroz pravo Europske unije i hrvatske porezne propise. Nakon uvoda u osnovne teorijske postavke poreznog planiranja i porezne evazije, rad u dva dijela analizira koncept agresivnog poreznog planiranja. U prvom dijelu se govori o konceptu zabrane zlouporabe prava kroz praksu Suda Europske unije i aktivnosti Europske komisije. Važan dio rada čini analiza utjecaja BEPS projekta na politike Europske unije što se najkonkretnije vidi i u obrađenim odredbama ATAD-a. Prvi dio rada završava pregledom novije prakse Suda Europske unije: „danski slučajevi“. U drugom dijelu rada se govori o najvažnijim odredbama hrvatskog poreznog prava koje imaju dodirne točke sa regulacijom praksi agresivnog poreznog planiranja. Daje se pregled odredbi Općeg poreznog zakona s naglaskom na načelo gospodarskog pristupa. Govori se o Zakonu o porezu na dohodak te o događanjima vezanim uz „paušalne obrte“. Dio rada koji obrađuje odredbe Zakona o porezu na dobit zapravo je analiza svim odredbi koje su iz ATAD-a implementirane u hrvatsko zakonodavstvo. Drugi dio završava s pregledom hrvatske administrativne i sudske prakse poreznog planiranja.
Abstract (english)
The topic of this thesis is aggressive tax planning observed through law of the European Union and Croatian tax regulations. After the introduction to the elementary theoretical settings of tax planning and tax evasion, the thesis analyses the concept of aggressive tax planning in two parts. The first part discusses the prohibition of abuse of law through the practice of the Court of Justice of the European Union and the activities of the European Commission. Important part of this thesis is the impact of the BEPS project on the policies of the European Union, which is most evident in the provisions of ATAD. The first part of the thesis ends with a review of the newer practice of the Court of Justice of the European Union: 'Danish cases'. The second part of the paper deals with the most important provisions of Croatian tax law that have contact points with the regulation of aggressive tax planning practices. An overview of the provisions of the General Tax Code shall be given with a focus on the principle of economic interpretation. Thesis also discusses the Income Tax Act and the events related to "flat-rate trades". The part of the thesis which deals with the provisions of the Corporate Income Tax Act analyses all the provisions that have been implemented from the ATAD into Croatia legislation. Second part concludes with a review of Croatian administrative and case law practices related to tax planning.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:118:268463
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-09-29 08:31:14