Tax Rulings and EU State Aid Law: Lessons for Croatia

Žunić Kovačević, Nataša; Gadžo, Stjepan

Scientific paper - Conference Proceedings Article (invited lecture)

Tax Rulings and EU State Aid Law: Lessons for Croatia

In: Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society". / Potocan, Vojko; Kalinic, Pavle; Vuletic, Ante (Ed.). Varaždin; Koprivnica; Warsaw: Varazdin Development and Entrepreneurship Agency; University North; Faculty of Management University of Warsaw, 2017. pp. 544-554. urn:nbn:hr:118:540055

Žunić Kovačević, Nataša; Gadžo, Stjepan

Cite this document

APA 6th Edition

Žunić Kovačević, N. & Gadžo, S. (2017). Tax Rulings and EU State Aid Law: Lessons for Croatia. In V. Potocan, (Ed.), P. Kalinic, (Ed.), A. Vuletic, (Ed.), Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society" (pp. 544-554). Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:540055

MLA 8th Edition

Žunić Kovačević, Nataša and Stjepan Gadžo. "Tax Rulings and EU State Aid Law: Lessons for Croatia." Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society", edited by Vojko Potocan, edited by Pavle Kalinic, edited by Ante Vuletic, Varazdin Development and Entrepreneurship Agency, University North, Faculty of Management University of Warsaw, 2017, pp. 544-554. https://urn.nsk.hr/urn:nbn:hr:118:540055

Chicago 17th Edition

Žunić Kovačević, Nataša and Stjepan Gadžo. "Tax Rulings and EU State Aid Law: Lessons for Croatia." In Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society", 544-554. Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw, 2017. Accessed 2024 December 17. https://urn.nsk.hr/urn:nbn:hr:118:540055

Harvard

Žunić Kovačević, N. and Gadžo, S. (2017) 'Tax Rulings and EU State Aid Law: Lessons for Croatia', in Potocan, V. (ed.), Kalinic, P. (ed.), Vuletic, A. (ed.), Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society", Varaždin, Varazdin Development and Entrepreneurship Agency; Koprivnica, University North; Faculty of Management University of Warsaw, Warsaw, pp. 544-554. Available at: https://urn.nsk.hr/urn:nbn:hr:118:540055 (Accessed 17 December 2024)

Vancouver

Žunić Kovačević N, Gadžo S. Tax Rulings and EU State Aid Law: Lessons for Croatia. In: V. Potocan, ed., P. Kalinic, ed., A. Vuletic, ed. Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society". Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw; 2017. Pp. 544-554. [cited 2024 December 17] Available at: https://urn.nsk.hr/urn:nbn:hr:118:540055

IEEE

N. Žunić Kovačević and S. Gadžo, "Tax Rulings and EU State Aid Law: Lessons for Croatia", Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society", V. Potocan, P. Kalinic and A. Vuletic, Eds. Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw, 2017. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:118:540055 [Accessed: 17 December 2024]

Cite this item: https://urn.nsk.hr/urn:nbn:hr:118:540055

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Metadata

Title (english)	Tax Rulings and EU State Aid Law: Lessons for Croatia
Author	Nataša Žunić Kovačević
Author	Stjepan Gadžo
Editor	Vojko Potocan
Editor	Pavle Kalinic
Editor	Ante Vuletic
Author's institution	University of Rijeka FACULTY OF LAW (Chair of Financial Law)
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Law Financial Law
Abstract (english)	Tax rulings and advance pricing agreements (APAs) are perceived by policymakers around the globe as important instruments for enhancing taxpayers’ legal certainty. Croatian tax law saw the introduction of these schemes only fairly recently. Namely, advance tax rulings have been introduced in 2015, but hitherto there is limited practical experience with its usage. On the other hand, other EU member states which had rich experience with tax rulings and APAs are currently faced with new legal developments. Most importantly, administrative tax practices in a number of countries have been put under scrutiny from the perspective of EU state aid law. Against this background, aim of the present paper is to derive some lessons for Croatian policymakers and taxpayers when it comes to the usage of advance tax rulings and APAs in the future
Keywords (english)
Language	english
Publication type	Scientific paper - Conference Proceedings Article (invited lecture)
Publication status	Published
Peer review	Peer review - international
Publication version	Published version
Publication title	Economic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society"
Numbering	pp. 544-554
p-ISSN	1849-7535
URN:NBN	urn:nbn:hr:118:540055
Publication	2017
Conference	Title: 26th International Scientific Conference on Economic and Social Development "Building Resilient Society" Location: Zagreb, Croatia Start date: 2017-12-08 End date: 2017-12-09 Assembly type: Invited lecture
Document URL	http://bib.irb.hr/925228
Document URL	https://www.esd-conference.com/upload/book_of_proceedings/Book_of_Proceedings_esdZagreb_2017_Online.pdf
Type of resource	Text
Publisher	Varazdin Development and Entrepreneurship Agency
Publisher	University North
Publisher	Faculty of Management University of Warsaw
Publishing place	Varaždin
Publishing place	Koprivnica
Publishing place	Warsaw
Access conditions	Open access
Terms of use
Created on	2019-07-25 10:21:05