natgillin/translations-raw huggingface dataset:
Porezni priručnici i brošure, br.
Zagreb: Narodne novine.
Statistička izvješća Središnjeg ureda Porezne uprave Republike Hrvatske o porezu na dobit, dohodak, nekretnine i dodanu vri
Hrvatska: uspostava fiskalne održivosti i povećanje učinkovitosti - analiza javnih rashoda i proračunskih institucija.
Zagreb: Narodne novine.
Zagreb: Institut za javne financije.
Tax Expenditures - Recent Experiences.
“Why Worry About Tax Expenditures?”
Zagreb: Narodne novine.
Zagreb: Ministarstvo financija.
Zagreb: Narodne novine.
Porez na dobit.
Fiskalna politika u turizmu.
Porez na dodanu vrijednost.
Zagreb: Institut za javne financije.
Zagreb: Narodne novine.
Personal income tax
transfer, value added tax
Corporate income tax
V. Bratić i I.
International trade and transactions taxes
Prihodi državnog proračuna i BDP (u mil. kn)
International trade and transactions taxes
Izvor: Mjesečni statistički prikaz, br.
Valued added tax
porez na dodanu vrijednost
Personal Income Tax
V. Bratić i I.
For dependent spouse, other immediate family dependents and the first child For a second child
Porez na imovinu (na promet nekretnina) Porez na dobra i usluge
V. Bratić and I.
porez na prodaju
Amount per year (kuna)
Porez na dohodak
Total annual income
mjesečne svote (u kn)
Deductions from income
godišnja svota (u kn)
Income after deductions
mjesečne svote (u kn)
Claimed losses brought forward
godišnja svota (u kn)
Total annual income
Dohodak nakon umanjenja
Deductions from income
Iskorišteni preneseni gubitak
Income after deduction
Iskorišteni godišnji osobni odbitak
Claimed losses brought forward
Godišnja porezna osnovica
Deduction as relief for CWMD
Godišnja obveza poreza i prireza
Total income tax and surtax paid
Ukupno plaćeni porez i prirez
Source: Central Office, Tax Administration, Finance Ministry, as of April 20 2005 and February 6, 2006
Izvor: Središnji ured Porezne uprave, Ministarstvo financija, 20. travnja 2005. i 6. veljače 2006.
Income after deduction
Iskorišteni preneseni gubitak
Deduction for wages of newly hired persons
Iskorišteni godišnji osobni odbitak
Expenditures for research and development
Umanjenje za olakšicu HRVI
Losses brought forward and deducted
Godišnja obveza poreza i prireza HRVI
Dedcutions for paid life insurance premiums
Ukupno plaćeni porez i prirez
Deduction from income for PPDS and other areas Income without reliefs and deductions
Statističko izvješće o obrađenim godišnjim prijavama poreza na dohodak (u mil. kn)
Part of personal allowance for expenditures for healthcare services
Umanjenje za nagrade učenicima i studentima (na praktičnom radu)
Source: Central Office, Tax Administration, Ministry of Finance, as of April 20, 2005 and February 6, 2006.
Izvor: Središnji ured Porezne uprave, Ministarstvo financija, 20. travnja 2005 i 6. veljače 2006.
Income after deduction
Dohodak nakon umanjenja
Deduction for wages of newly hired persons
Umanjenje za plaće novozaposlenih radnika
Deduction for rewards for pupils and students (doing practical work)
Umanjenje za nagrade učenicima i studentima (na praktičnom radu)
Expenditures for research and development
Izdaci za istraživanje i razvoj
Losses brought forward and deducted
Preneseni (i odbijeni) gubitak
Untaxed receipts of artists
Neoporezivi primici umjetnika
The untaxed part of artistic royalty or fee
Neoporezivi dio umjetničkog honorara
Dedcutions for paid life insurance premiums
Umanjenja za premije osiguranja
1 The basic personal allowance of the taxpayer
1. Osnovni osobni odbitak poreznog obveznika
2 Addition to personal allowance for dependents
2. Dodatak osobnom odbitku u ime uzdržavanih članova
• Amounts of received gifts in goods up to 20,000 kuna annually for persons who carry out an independent activity in arts or culture are not considered business receipts.
• Ne smatraju se poslovnim primicima iznosi primljenih darovanja u dobrima do 20.000 kuna godišnje za osobe koje obavljaju samostalnu umjetničku i kulturnu djelatnost.
• An untaxed amount of 25% of earned business receipts from royalties or fees for an art or cultural work of is allowed to natural persons who carry out an independent activity in art or culture.
• Priznaje se neoporezivi iznos u visini 25% ostvarenih poslovnih primitaka od autorskog honorara za umjetničko i kulturno djelo fizičkim osobama koje obavljaju umjetničku i kulturnu djelatnost.
3 Premiums for life insurance that have characteristics of savings; premiums of supplementary and private health insurance; premiums of voluntary retirement insurance.
3. Uplaćene premije životnog osiguranja s obilježjem štednje; uplaćene premije dopunskoga i privatnoga zdravstvenog osiguranja; uplaćene premije dobrovoljnoga mirovinskog osiguranja.
5 Augmented depreciation costs
5. Uvećani izdaci otpisa
• For personal income tax payers who carry out independent activities (tradesmen, freelance professions, farmers) the base for personal income tax can be additional reduced in the tax period by 100% of the costs for depreciation of acquired intangible assets that are used for research and development if acquired in eh same tax period.
• Obveznicima poreza na dohodak koji obavljaju samostalne djelatnosti (obrtnici, slobodna zanimanja, poljoprivrednici) osnovica poreza na dohodak može se u poreznom razdoblju dodatno umanjiti za 100% troškova amortizacije za stečenu nematerijalnu imovinu koja se koristi za istraživanje i razvoj ako je nabavljena u istom poreznom razdoblju.
6 Tax deductible entertainment costs
6. Porezno priznati izdaci reprezentacije
• 30% of the costs for entertainment (hospitality, gifts with the trademark printed on or products or without the trademark, expenditures for rest, sport, recreation and leisure, for the use of personal motor cars, vessels, planes, second homes and other similar expenditures).
• 30% izdataka reprezentacije (ugošćenja, darova s utisnutim znakom tvrtke ili proizvoda ili bez znaka, izdataka za odmor, šport, rekreaciju i razonodu, izdataka za korištenje osobnih motornih vozila, plovila, zrakoplova, kuća za odmor i drugih sličnih izdataka).
8 Expenditures for training and personal professional development
8. Izdaci za školovanje i stručno usavršavanje
• For personal income tax payers who carry out an independent activity (tradesmen, freelance professions, farmers) the personal income tax base can in the tax period be additionally reduced by the amount of paid out wages and paid in employers' contributions for new employees and by the amount of paid out rewards to pupils during the time of practical work and apprenticeships for a period of one year from the day they are hired.
• Obveznicima poreza na dohodak koji obavljaju samostalne djelatnosti (obrtnici, slobodna zanimanja, poljoprivrednici) osnovica poreza na dohodak može se u poreznom razdoblju dodatno umanjiti za školovanje i stručno usavršavanje vlasnika i zaposlenika u visini ukupno nastalih izdatka u navedenom razdoblju.
• For personal income tax payers who carry out an independent activity (tradesmen, freelance professions, farmers) the personal income tax base can in the tax period be additionally reduced by the expenditures for research and development, in the amount of 100% of those that were incurred and are shown as expenditures in the ledgers.
• Obveznicima poreza na dohodak koji obavljaju samostalne djelatnosti (obrtnici, slobodna zanimanja, poljoprivrednici) osnovica poreza na dohodak može se u poreznom razdoblju dodatno umanjiti po osnovi izdataka za istraživanje i razvoj, i to u visini 100% nastalih i u poslovnim knjigama iskazanih izdataka.
Enlargements of personal allowance
Uvećanja osobnog odbitka
• Increased personal allowance for persons who are domiciled and live in the Areas of Special National Concern (PPDS), in the hill and mountain areas and other areas defined by a separate law.
• Uvećani osobni odbitak za osobe koje imaju prebivalište i borave na PPDS-u, u brdsko-planinskim područjima i drugim područjima utvrđenim posebnim zakonom.
11 Contributions for health insurance in the country
11. Plaćeni doprinosi za zdravstveno osiguranje u tuzemstvu
• For inland income tax payers the personal allowance is increased by the amounts of paid for health insurance if the taxpayer is not insured otherwise, up to the amount of the prescribed obligatory contribution for health insurance that is paid by employer and employee.
• Tuzemnim poreznim obveznicima osobni se odbitak uvećava i za iznose plaćene za zdravstveno osiguranje ako porezni obveznik nije drukčije osiguran, i to do visine propisanoga obveznog doprinosa za zdravstveno osiguranje koji plaćaju poslodavac i posloprimac.
12 Expenditures for healthcare services
12. Izdaci za zdravstvene usluge
• If the taxpayer finances the purchase or construction of residential premises or the investment maintenance of existing residential premises with resources of dedicated housing loans, the interest on the loan is considered a personal allowance.
• Ako porezni obveznik kupnju i gradnju stambenog prostora, odnosno investicijska održavanja postojećega stambenog prostora financira sredstvima namjenskoga stambenog kredita, otplata kamata po tom kreditu smatra se osobnim odbitkom.
• A personal allowance of 1000 kuna monthly of paid and freely negotiated rental for permanent residence in residential premises of the lessor (under certain conditions).
• Osobni odbitak u iznosu do 1.000 kuna mjesečno plaćene slobodno ugovorene najamnine za potrebe trajnog stanovanja u stambenom prostoru najmodavca (uz određene uvjete).
14 Expenditures for donations for culture, art and the similar purposes
14. Izdaci za darovanja u kulturne, umjetničke i slične svrhe
• Personal allowance up to 2% of total receipts of the previous year donated in the form of gifts in goods or money transferred to a bank account for cultural, educational, scientific, healthcare, humanitarian, sporting, religious and other purposes, associations and other persons that carry out these activities in line with special regulations (in 2001 this relief was formulated in such a way that it had to be classified as increased expenditures).
• Osobni odbitak do visine 2% ostvarenih ukupnih primitaka prethodne godine koji je dan u obliku darovanja u naravi i novcu doznačenome na žiro-račun za kulturne, odgojno-obrazovne, znanstvene, zdravstvene, humanitarne, športske, vjerske i druge svrhe, udrugama i drugim osobama koje te djelatnosti obavljaju u skladu s posebnim propisima (u 2001. ta je olakšica bila formulirana tako da bi je trebalo uvrstiti u uvećane izdatke).
• For income from assets on the basis of the rental or lease of movables or real estate expenses in the amount of 30% of the earned rental or lease money deductible (Assets 1).
• Za dohodak od imovine na temelju najma ili zakupa pokretnina i nekretnina priznaju se izdaci u visini 30% ostvarene najamnine ili zakupnine (IMOVINA 1).
Expenditures necessary for earning the income from the renting of flats, rooms and beds to travellers and tourists for whom the tourist tax is paid are set at 50% of the rental earned (Assets 2).
Izdaci potrebni za ostvarivanje dohotka od iznajmljivanja stanova, soba i postelja putnicima i turistima za koje je plaćena boravišna pristojba utvrđuju se u visini 50% ostvarene najamnine (IMOVINA 2).
16 Lump-sum expenditures for taxpayers who have earned personal income from “some other independent activities”
16. Paušalni izdaci za obveznike koji su ostvarili dohodak od nekih “drugih samostalnih djelatnosti”
• For natural persons who earn an income from other independent activities, business expenditures are deductible in the amount of a)25% of receipts earned for DSD3; b) 40% of receipts earned for DSD4.
• Fizičkim osobama koje ostvaruju dohodak od drugih samostalnih djelatnosti priznaju se poslovni izdaci u visini: a) 25% ostvarenih primitaka za DSD3; b) 40% ostvarenih primitaka za DSD4.
Reduction of the tax due
Odbici od porezne obveze
Tax credits for Croatian Wartime Military Disabled
Umanjenje poreza za olakšicu HRVI
• For Croatian Wartime Military Disabled the tax due on personal income from employment and pensions in proportion to degree of disability.
• Hrvatskim ratnim vojnim invalidima umanjuje se porezna obveza za dohodak od nesamostalnog rada i mirovine za postotak utvrđene invalidnosti.
real estate transfer tax due
poreza na promet nekretnina
Total number of taxpayers
Ukupan broj obveznika
income after tax, see net income income before tax, see gross income
dohodak nakon oporezivanja, vidjeti neto-dohodak dohodak prije oporezivanja, vidjeti bruto-dohodak
The activity of the programme consists of exchange of information and common training activities.
Aktivnosti programa sastoje se od razmjene informacija i zajedničkih obrazovnih aktivnosti.
The programme was adopted for the
Program je prvi put usvojen za razdo
first time for the 1998-2002 period, when its objective was the improvement of the indirect taxation system in the internal market.
blje 1998-2002. godine, kada mu je cilj bilo poboljšanje sustava neizravnog oporezivanja na unutarnjem tržištu.
The programme continued to be implemented in the 2003-2007 period as well.
Provođenje programa nastavljeno je i u razdoblju 2003-2007. godine.
Since both programmes were extremely successful in meeting their objectives, it was decided to go on with the implementation in the forthcoming period.
Kako su oba programa bila vrlo uspješna u ispunjavanju zacrtanih ciljeva, odlučeno je da se nastavi njegovo provođenje i u sljedećem razdoblju.
Thus on December 11, 2007, the European Parliament and the Council made a decision to set a programme to improve the functioning of the tax systems in the internal market called Fiscalis 2013, to last for six years, or from the period of January 1, 2008, to December 31, 2013.
Tako su 11. prosinca 2007. godine Europski parlament i Vijeće donijeli odluku o utvrđivanju programa za poboljšanje funkcioniranja poreznih sustava na unutarnjem tržištu, tzv. Fiscalis 2013, u trajanju od šest godina, tj. za razdoblje od 1. siječnja 2008. do 31. prosinca 2013. godine.
Important for the successful functio
Za uspješno funkcioniranje unutarnjeg
This particularly refers to the protection of national interests by the battle against tax evasion, avoiding the distortion of competition and reducing administrative costs for a tax administration and for taxpayers as well.
To se posebno odnosi na zaštitu nacionalnih financijskih interesa borbom protiv porezne evazije, čime se izbjegava narušavanje konkurencije te se snižava administrativni trošak za poreznu upravu i za porezne obveznike.
In the achievement of such a unified and effective implementation of tax laws the joint participation of Union and of member states that must work as partners is very important.
U postizanju takve ujednačene i učinkovite provedbe poreznih zakona važno je zajedničko sudjelovanje Unije i država članica, koje moraju djelovati kao partneri.
Effective cooperation between Union and current as well as future member states is crucial for the functioning of the tax systems and for the successful fight against tax evasion.
Učinkovita kooperacija između Uni je i sadašnjih, ali i budućih država članica ključna je za funkcioniranje poreznih sustava te za uspješnu borbu protiv porezne utaje.
The programme should also help in revealing the statutory and administrative barriers to this kind of cooperation and in the finding of ways to obviate them.
Program bi također trebao pomoći u otkrivanju zakonskih i administrativnih prepreka takvoj kooperaciji te pronalaženju načina njihova uklanjanja.
In the programme Fiscalis 2013 there
U programu Fiscalis 2013 i dalje je jak
is a continued emphasis on the system of computer exchange of information, and the financing of its development continues.
naglasak na sustavu kompjutorske razmjene informacija te se nastavlja financiranje njegova razvoja.
But for the sake of the future development of such systems of international communication, it is necessary for the tax administra
Također se naglašava potreba povezivanja sustava razmjene poreznih informacija s informacijama o troša
From this point of view, Fiscalis 2013 provides for further professional linkage of tax officials of national tax administrations via working visits, seminars, work in project groups and the like.
U tom smislu Fiscalis 2013 predviđa daljnje profesionalno povezivanje poreznih službenika nacionalnih poreznih uprava putem radnih posjeta, seminara, rada u projektnim skupinama i sl.
In this sense, various programmes of joint training are also very useful, above all in the area of familiarisation with European tax legislation.
U tom su smislu također vrlo korisni razni programi zajedničkog obrazovanja, ponajprije iz područja upoznavanja europskoga poreznog zakonodavstva.
The cooperation of all parties that take part in Fiscalis 2013 requires the use of a standard vocabulary to facilitate communication, for which reason the national tax administrations that take part in the programme must provide all their officials with the necessary linguistic education.
Kooperacija svih strana koje sudjeluju u Fiscalisu 2013 zahtjeva i uporabu standardnog rječnika koji olakšava komunikaciju, zbog čega nacionalne porezne uprave koje sudjeluju u programu moraju svojim službenicima osigurati potrebno jezično obrazovanje.
The overall objective of Fiscalis 2013
Opći cilj Fiscalisa 2013 jest poboljša
is the improvement of the functioning of tax systems in the internal market, with an enhancement of cooperation among member states, among their tax administrations and their officials.
nje funkcioniranja poreznih sustava na unutarnjem tržištu, uz povećanje kooperacije među državama članicama, njihovim poreznim upravama i njihovim službenicima.
Particular aims relate to the area of value added tax and excises, income tax and capital gains tax, and tax on insurance premiums.
Posebni se ciljevi odnose na područje poreza na dodanu vrijednost i trošarine, porez na dohodak i kapital te porez na premije osiguranja.
• ensuring effective exchange of informa
• osigurati učinkovitu razmjenu informaci
tion and cooperation among national tax
ja i kooperaciju između nacionalnih po
administrations via the trans-European tax
reznih uprava putem transeuropskoga po
information system (this particularly re
reznog informatičkog sustava (to se po
fers to the VIES1 system) so as to redu
sebno odnosi na sustav VIES1) kako bi se
ce tax evasion;
smanjila porezna utaja;
• ensuring education and further education
• osigurati obrazovanje i usavršavanje po
of tax officials to such an extent that they
reznih službenika do razine temeljitog po
have a thorough knowledge of the laws of
znavanja zakona Unije i država članica;
the Union and of the member states;
• smanjiti administrativni teret za poreznu
• reduce the administrative burden on the
upravu i porezne obveznike.
ly via the development of computer sy
informacija, posebno razvojem informa
• the development of a system of multilate
• razvoj sustava multilateralne kontrole po
ral control of taxpayers to be carried out
reznih obveznika koju bi provodile dvije
by two or more countries;
ili više zemalja;
• the organisation of seminars and project
• organizaciju seminara i projektnih skupi
groups for tax officials;
na za porezne službenike;
• working visits of tax officials to other
• radne posjete poreznih službenika drugim
• training programmes and personal develo
• programe izobrazbe i usavršavanja pore
The Directorate-General for Taxation and the Customs Union in the European Commission is charged with implementing the programme.
Pri Europskoj komisiji za provođenje programa zadužena je Glavna uprava za poreze i carine.
As candidate country, Croatia too takes part in the activities of Fiscalis 2013, the Tax Administration of the Ministry of Finance being charged with the implementation.
Kao zemlja kandidatkinja i Hrvatska sudjeluje u aktivnostima Fiscalisa 2013 te je za njegovu provedbu zadužena Porezna uprava Ministarstva financija Republike Hrvatske.
Tax harmonisation refers to the coordi
Porezna harmonizacija (ili porezno
nation of the taxation systems of European Union member states for the purpose of preventing any national tax measures that could have a negative effect on the functioning of the common market - that is to say, on the free movement of goods, services and capital, and that could distort competition.
usklađenje) označava koordinaciju pore znih sustava država članica Europske unije radi izbjegavanja nacionalnih poreznih mjera koje mogu negativno utjecati na funkcioniranje zajedničkog tržišta, tj. na slobodno kretanje roba, usluga i kapitala te koje mogu narušiti konkurenciju.
The Treaty on European Union lays down the legal standards that relate to taxes and these have not to date been modified.
Ugovorom o EU utvrđene su pravne norme koje se odnose na poreze, a do danas se nisu mijenjale.
According to these standards, every member state has the right to retain its own tax system, and to bring in new forms of taxation, on condition that it harmonises some parts of these taxes (the tax rate, the tax base and so on) with the decision of EU bodies.
Prema njima, svaka država članica ima pravo zadržati vlastiti porezni sustav, pa čak i uvoditi nove porezne oblike, uz obvezu da neke njihove dijelove (poreznu stopu, osnovicu i sl.) uskladi s odlukama tijela EU.
The European Union has adopted a number of separate directives concerning the harmonisation of taxes, and a certain minimum of tax harmonisation has been achieved.
Europska unija donijela je nekoliko posebnih smjernica (direktiva) o harmonizaciji pojedinih poreza, te je postignut određeni minimum usklađivanja poreznih sustava.
The legal foundation for the harmoni
vnog oporezivanja definirana je u člancima
The objectives in this area were achieved relatively quickly, and as early as the 1970s sales taxes that did not provide tax neutrality were replaced in the member states by valued added tax.
Ciljevi na tom području postignuti su relativno brzo, pa su već u 1970-ima u državama članicama višefazni porezi na promet koji nisu osiguravali poreznu neutralnost zamijenjeni porezom na dodanu vrijednost.
The Sixth Directive (77/388/EEC)1 is a fundamental EU document that is the legal basis for the harmonisation of VAT.
Donesena je i Šesta direktiva (77/388/EEC)1 kao osnovni dokument EU i zakonska osnova za harmonizaciju PDVa.
This directive ensures the application of VAT to the same transactions in all the member states.
Ta direktiva osigurava primjenu PDV-a na iste transakcije u svim državama članicama.
An agreement about collaboration and the exchange of information among the tax authorities of the member states was also reached.
Također je postignut dogovor o suradnji i razmjeni informacija poreznih uprava država članica.
In the European Union, the domain of
U Europskoj je uniji područje izravnih
direct taxation, i.e., of the taxation of personal and corporate income, is still on the whole in the national sphere of influence, and the joint tax policy relates primarily to indirect taxes that have a direct effect on the functioning of the common market in the domain of the free moment of goods and the freedom to provide services.
poreza, tj. oporezivanje dohotka i dobiti još uvijek uglavnom u nacionalnom djelokrugu, a zajednička porezna politika odnosi se ponajprije na neizravne poreze koji neposredno utječu na funkcioniranje zajedničkog tržišta na području slobodnog kretanja roba i slobode pružanja usluga.
Direct taxation is not explicitly mentioned in the Treaty on European Union, so harmonisation of such taxes comes upon numerous obstacles.
U ugovoru o EU ne spominju se izrijekom izravni porezi, pa njihova harmonizacija nailazi na brojne zapreke.
The European Union seldom deals with the taxation of personal income, and when it does, it endeavours to ensure equality in the sense of opportunity for work or investment in another member state.
Europska se unija rijetko bavi oporezivanjem dohotka pojedinca, a tada nastoji osigurati jednakost u smislu prilika za rad ili ulaganje u drugoj državi članici.
In the domain of the taxation of corporate income, the EU has two objectives: (1) to prevent harmful tax competition among member states and (2) to facilitate the free movement of capital.
Na području oporezivanja dobiti trgovačkih društava EU ima dva cilja: (1) spriječiti štetnu poreznu konkurenciju država članica i (2) omogućiti slobodno kretanje kapitala.