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Tax Rulings and EU State Aid Law: Lessons for Croatia
U: 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 (ur.). Varaždin; Koprivnica; Warsaw: Varazdin Development and Entrepreneurship Agency; University North; Faculty of Management University of Warsaw, 2017. str. 544-554. urn:nbn:hr:118:540055
Žunić Kovačević, Nataša; Gadžo, Stjepan

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

Žunić Kovačević, Nataša i 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", Ur. Vojko Potocan, Ur. Pavle Kalinic, Ur. Ante Vuletic, Varazdin Development and Entrepreneurship Agency, University North, Faculty of Management University of Warsaw, 2017, str. 544-554. https://urn.nsk.hr/urn:nbn:hr:118:540055

Žunić Kovačević, Nataša i Stjepan Gadžo. "Tax Rulings and EU State Aid Law: Lessons for Croatia." U 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. Citirano 16.12.2024.. https://urn.nsk.hr/urn:nbn:hr:118:540055

Žunić Kovačević, N. i Gadžo, S. (2017) 'Tax Rulings and EU State Aid Law: Lessons for Croatia', u Potocan, V. (ur.), Kalinic, P. (ur.), Vuletic, A. (ur.), 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, str. 544-554. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:118:540055 (Datum pristupa: 16.12.2024.)

Žunić Kovačević N, Gadžo S. Tax Rulings and EU State Aid Law: Lessons for Croatia. U: V. Potocan, ur., P. Kalinic, ur., A. Vuletic, ur. 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. Str. 544-554. [pristupljeno 16.12.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:540055

N. Žunić Kovačević i 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 i A. Vuletic, Ur. Varaždin: Varazdin Development and Entrepreneurship Agency; Koprivnica: University North; Warsaw: Faculty of Management University of Warsaw, 2017. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:540055 [Citirano: 16.12.2024.]

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Podaci o radu
Naslov (engleski)Tax Rulings and EU State Aid Law: Lessons for Croatia
AutorNataša Žunić Kovačević
AutorStjepan Gadžo
UrednikVojko Potocan
UrednikPavle Kalinic
UrednikAnte Vuletic
Autorova ustanovaSveučilište u Rijeci
Pravni fakultet
(Katedra za financijsko pravo)
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Financijsko pravo
Sažetak (engleski)
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
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad s konferencije (pozvano predavanje)
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov zbornikaEconomic and Social Development (Book of Proceedings) : 26th International Scientific Conference on Economic and Social Development "Building Resilient Society"
Brojčani podacistr. 544-554
p-ISSN1849-7535
URN:NBNurn:nbn:hr:118:540055
Datum objave publikacije2017
SkupNaziv: 26th International Scientific Conference on Economic and Social Development "Building Resilient Society"
Lokacija: Zagreb, Hrvatska
Datum početka: 2017-12-08
Datum završetka: 2017-12-09
Vrsta izlaganja: Pozvano predavanje
URL dokumentahttp://bib.irb.hr/925228
URL dokumentahttps://www.esd-conference.com/upload/book_of_proceedings/Book_of_Proceedings_esdZagreb_2017_Online.pdf
Vrsta resursaTekst
IzdavačVarazdin Development and Entrepreneurship Agency
IzdavačUniversity North
IzdavačFaculty of Management University of Warsaw
Mjesto izdavanjaVaraždin
Mjesto izdavanjaKoprivnica
Mjesto izdavanjaWarsaw
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2019-07-25 10:21:05