1. TAX TREATMENT OF PASSENGER CARS
- Author
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Nosić, Dominik, Mladineo, Luka, Kusanović, Tino, and Miletić, Marko
- Subjects
motor vehicle ,value added tax ,excise duty - Abstract
U RH na snazi je porezno opterećenje pri kupnji motornih vozila dvojako i višestrano. Naime, ovisno da li ste pravna ili fizička osoba, nasljednik ili osoba s invaliditetom, te sami način uporabe vozila određuje način i visinu naplate poreza kao i samu vrstu poreznog opterećenja prilikom kupovine motornih vozila. U ovom radu iznijeti ću poreznu definiciju, prikazati primjene i visinu poreznog opterećenja PDV-om i posebnim porezom na CMV, tzv. trošarine prilikom kupovine i prodaje na teritoriju RH, te zaključno definirati što i na koji način bi se trebalo bolje regulirati, a što kompletno izmjeniti u samom korijenu sustava., In the Republic of Croatia, tax fees are double-sided and multileveled. The number of fees, the sort of fees and the way the fees are calculated are determined with Your legal status –citizen or a company, inherent or a person with disabilities, or the way the vehicle is used. In this elaborate, I will sum tax definition, show examples and hight of different taxes on cars during their purchases and sales in the Republic of Croatia, and as conclusion state what should be better regulated and what should be completed within the system itself.
- Published
- 2021