natgillin/translations-raw huggingface dataset:
The greatest risks to the public debt of the RC arise directly from the debts of state-owned companies, still receiving government guarantees.
Najveći rizici javnog duga RH upravo proizlaze iz duga poduzeća u vlasništvu države za koja Vlada još uvijek odobrava državna jamstva.
Holistic planning of development priorities and public investment.
Cjelovito promišljanje razvojnih prioriteta i javne investicije.
Within a comprehensive strategic approach to state property management and the restructuring and privatisation of companies, there is one more task to be completed, namely to draft an overview and programme of public investments through the companies.
U sveobuhvatnom strateškom promišljanju upravljanja državnom imovinom, restrukturiranja društava i privatizacije ostao je zadatak izrade pregleda i programa javnih investicija posredstvom trgovačkih društava.
The SOSAM should provide, in cooperation with the relevant ministry, an overview of capital investments and their sources of funding.
DUUDI bi u suradnji s mjerodavnim ministarstvima morao izraditi pregled kapitalnih investicija i izvora financiranja.
It is also necessary to provide an overview of public investment by county, since all public sector resources have a spatial dimension.
Neophodan je i pregled javnih investicija po županijama, jer sva sredstva javnog sektora imaju prostornu dimenziju.
This would form a sound basis for a discussion about the potential regional organisation and better formulation of public sector development priorities.
To bi bila i dobra osnova za raspravu o mogućem regionalnom ustroju i kvalitetnijem profiliranju razvojnih prioriteta u javnom sektoru.
Further technical improvements for a more efficient management process.
Dodatna tehnička poboljšanja za kvalitetniji proces upravljanja.
There are plans to invite tenders for the selection of the companies' management boards, with a possibility of engaging head hunting agencies, and to improve the procedures for proposing supervisory board members.
Planira se organiziranje natječaja za izbor uprava trgovačkih društava, uz mogući angažman i head hunting agencija, te utvrđivanje kvalitetnijih procedura predlaganja članova nadzornih odbora.
The SOSAM will ensure, where possible, that the companies are (fully or partially) listed on a capital market (stock exchange).
DUUDI će, tamo gdje je to moguće, osigurati da se trgovačka društva (djelomično ili u cijelosti) uvrste na uređeno tržište kapitala (burze).
The Office continues to edit and complete the database of companies created in 2014, trying to ensure direct recording of changes in the companies (changes in government equity and shares) included in the State Assets Register, for the purpose of updating publicly available information.
DUUDI nastavlja uređivati i popunjavati bazu podataka trgovačkih društava oformljenu 2014., te nastoji osigurati izravno evidentiranje promjena u trgovačkim društvima (vlasničkim udjelima državnog portfelja) u Registru državne imovine radi ažuriranja podataka koji su javno dostupni.
A short planning period.
Kratko plansko razdoblje.
The SOSAM should be commended for preparing a document which will strongly affect the future profile and structure of the public sector.
DUUDI treba pohvaliti jer je uspio prirediti dokument koji će značajno odrediti budući profil i strukturu javnog sektora.
Although the Plan relates to 2015, its horizon is much longer and the consequences of its implementation are more far-reaching.
Premda je to plan za 2015. njegov horizont seže znatno dulje kao i posljedice njegove provedbe.
European Commission and improvement in the state property management process.
Hrvatska je zahvaljujući pridruživanju EU počela ustrojavati strateške i operativne dokumente za upravljanje državnom
This is a guarantee that the privatisation and restructuring processes will be more transparent than they have been so far.
To jamči da će i procesi privatizacija i restrukturiranja biti transparentniji nego što su bili do sada.
An optimistic outlook for the state property management is further supported by the application of the OECD corporate governance principles, which the SOSAM has followed in this Plan.
Optimizam za kvalitetnije upravljanje državnom imovinom jamči i primjena načela korporativnog upravljanja OECD-a koji je DUUDI uključio u ovaj Plan.
Members of Parliament, the Government and trade unions should scrutinize the State Asset Management Plan.
Članovi Sabora, Vlade i sindikata trebaju detaljno proučiti Plan upravljanja državnom imovinom.
Otherwise, according to public perception, this will be another document Croatia produces under the pressure of some international institution or subnational authority (formerly the IMF, nowadays the European Commission).
U protivnom će to biti još jedan dokument koji, po uvriježenom javnom mišljenju, Hrvatska izrađuje pod pritiskom neke od međunarodnih institucija ili nadnacionalnih vlada (ranije je to bio MMF a danas Europska komisija).
Trade unions should participate in the restructuring and privatisation processes, proposing solutions based on detailed economic and social analyses of the companies' operations.
Sindikati bi trebali sudjelovati u procesima restrukturiranja i privatizacije nudeći rješenja koja se temelje na kvalitetnim ekonomsko-socijalnim analizama poslovanja trgovačkih društva.
Focusing the trade unions' attention on individual public sector-related issues, without considering the overall concept of the public sector, only leads to cheap populism and attracting publicity through unclear messages which hardly contribute to solving the crucial problems of the public sector or creating a clear vision of the future fiscal and economic position of the country.
Sindikalni fokus na pojedinačne teme iz javnog sektora, bez sagledavanja cjelovitog koncepta javnog sektora vodi jeftinom populizmu i oglašavanju s nejasnim porukama koje ne pridonose rješavanju suštinskih problema javnog sektora niti profiliranju jasne vizije budućeg fiskalnog i gospodarskog položaja države.
Budget revenue plan for 2015
Planirani prihodi proračuna za 2015.
Sale of companies (through public tender offers)
Prodaja trgovačkih društava (javno prikupljanje ponuda)
Sale on a regulated capital market (Zagreb Stock Exchange)
Prodaja na uređenom tržištu kapitala (Zagrebačka burza)
* Revenues of the company for the management and disposal of the housing and commercial property stocks, coming from its commercial activities, as well as the maintenance of residential buildings and other real estate owned by the RC, which are managed and disposed of by the SOSAM.
* Prihodi društva za upravljanje i raspolaganje fondom stanova i poslovnih prostora od komercijalne djelatnosti te održavanje rezidencijalnih objekata i ostalih nekretnina u vlasništvu RH, a kojima upravlja i raspolaže DUUDI.
Source: State Office for State Asset Management, 2014.
Izvor: Državni ured za upravljanje državnom imovinom, 2014.
The objective of this joint project of the Institute of Public Finance and the Ministry of Finance of the Republic of Croatia is to draw up a register and a methodology for and manner of classification of, and to assess the fiscal effect of, non-tax revenue in Croatia.
Cilj je zajedničkog projekta Instituta za javne financije i Ministarstva financija RH izraditi registar, metodologiju i način klasificiranja te procijeniti fiskalni učinak neporeznih prihoda u Hrvatskoj.
Non-tax revenues are on the whole regulated by special rules connected with certain administrative matters and the economic functions of the government.
Neporezni prihodi uglavnom su regulirani posebnim propisima vezanim uz pojedine administrativne poslove i ekonomske funkcije države.
They are collected according to set tariffs, regulations, and price lists for services, and exist in all parts of the public sector as well as in non-profit organisations for the performance of given economic activities (in associations and chambers for example).
Naplaćuju se po utvrđenim tarifama, pravilnicima ili cjenicima usluga, a postoje u svim dijelovima javnog sektora kao i u neprofitnim organizacijama za obavljanje pojedinih gospodarskih djelatnosti (npr. u udruženjima i komorama).
The project explains the main characteristics of the register, which consists of 245 non-tax revenue items, and the manner of classifying and dividing the revenue among the different levels of government.
U projektu se naročito pojašnjavaju glavna obilježja registra koji se sastoji od 245 neporezna prihoda te način klasifikacije i diobe prihoda između različitih razina vlasti.
Pursuant to data from the Finance Agency of 2002 to 2007 an analysis and assessment of the financial effect of non-tax revenue are made according to the institutional and functional classifications.
Na temelju podataka Financijske agencije od 2002. do 2007. godine analiziran je i procijenjen fiskalni učinak neporeznih prihoda po institucionalnoj i funkcijskoj klasifikaciji.
A summary of knowledge obtained to date and the complete register of non-tax revenue has been published on the Internet site of the Ministry of Finances of the Republic of Croatia .
Sažetak dosadašnjih saznanja i cjeloviti registar neporeznih prihoda objavljeni su na Internet stranici Ministarstva financija RH .
Value added tax on tickets for cultural, entertainment and sporting events in Croatia
Porez na dodanu vrijednost na ulaznice za kulturne i zabavne priredbe te sportska događanja
DANIJELA KULIŠ, Institute of Public Finance, Zagreb The Presidency of the Croatian Musicians Union issued a press release
DANIJELA KULIŠ, Institut za javne financije, Zagreb Predsjedništvo Hrvatske glazbene unije objavilo je priopćenje za javnost
disagreement with a new VAT Act proposal, which, despite its requests and active lobbying by the Ministry of Culture, does not include provisions on a reduced VAT rate of 5% for concert tickets.
neslaganje s prijedlogom Zakona o PDV-u koji, unatoč njihovim zahtjevima i zalaganju Ministarstva kulture, ne sadrži odredbe o primjeni snižene stope od 5% na ulaznice za koncerte.
The Act proposal only envisages a reduced rate for cinema tickets and an exemption of certain organisations, whereas a rate of 25% is charged on other events.
U prijedlogu Zakona predviđena je samo snižena stopa na kino ulaznice i oslobođenje za određene organizacije, a ulaznice za ostale priredbe oporezuju se po stopi od 25%.
In almost all EU member states, reduced VAT rates or exemptions are applied to various kinds of events subject to certain conditions.
U gotovo svim zemljama Europske unije na ulaznice za razne priredbe primjenjuju se pod određenim uvjetima snižene stope ili oslobođenja.
As in all EU member states, value added tax is charged in Croatia on all kinds of events and performances (in culture, sports and entertainment).
U svim europskim zemljama pa tako i u Hrvatskoj PDV-om se oporezuju ulaznice za razna događanja ili priredbe (kulturne, sportske, zabavne).
Subject to tax are also tickets for movie shows, zoos, circuses and fairs, and the rate depends on the type of performance or event and the status of the organizer.
Porez se nameće i na ulaznice za kino predstave, zoološke vrtove, cirkuse i sajmove, a visina stope ovisi o naravi priredbe ili događanja i o statusu priređivača.
which governs the EU VAT system, but also obliges member states to
koja uređuje europski sustav PDV-a, ali i obvezuje zemlje članica da usklade svoja
harmonise their national legislations at the EU level, allows the application of reduced rates to tickets for various events.
zakonodavstva na razini EU-a, omogućuje primjenu sniženih stopa na ulaznice za različite priredbe.
In addition to being subject to reduced tax rates, certain sporting and cultural activities of public interest are also exempt from VAT.
Osim mogućnosti primjene snižene stope određene djelatnosti od javnog interesa u sportu i kulturi oslobođene su od PDV-a.
Below is a comparative presentation of the taxation of tickets for events according to the Croatian and EU VAT systems and an overview of tax rates applied in European countries.
U nastavku se prikazuje oporezivanje ulaznica za razne priredbe u hrvatskom i europskom sustavu PDV-a te pregled stopa koje se primjenjuju u europskim državama.
1 VAT on tickets for cultural, entertainment and sporting events in Croatia The current VAT Act
1. PDV na ulaznice za kulturne i zabavne priredbe te sportska događanja u Hrvatskoj Postojećim Zakonom o PDV-u
(hereinafter: Act) envisages three rates: a general rate of 25% and two reduced rates (5% and 10%).
(u nastavku Zakona) propisane su tri stope: opća 25% te dvije snižene 5% i 10%.
Admissions to various performances and events are taxed at the general rate of 25%.
Ulaznice za razne priredbe ili događanja oporezuju se općom stopom od 25%.
The reduced 5% tax rate is applied only to the public showing of films, i.e. cinema tickets.
Snižena stopa od 5% primjenjuje se samo na usluge javnog prikazivanja filmova, odnosno na ulaznice za kino predstave.
The VAT system also provides for exemptions from VAT, it is thus stipulated
U sustavu PDV-a postoje i oslobođenja od oporezivanja PDV-om
Presidency of the Croatian Musicians Press Release.
Priopćenje za javnost Predsjedništva Hrvatske glazbene unije.
Council Directive 2006/112/EZ of 28 November 2006 on the common system of value added tax, which entered into force on 1 January 2007.
Direktiva Vijeća 2006/112/EZ od 28. studenoga 2006. o zajedničkom sustavu PDV-a koja je stupila na snagu 1. siječnja 2007.
Such regulation results in different taxation of tickets for some events, despite the fact that the services provided are of the same type.
Ovakvim zakonskim uređenjem razlikuje se porezno opterećenje ulaznica za neke priredbe iako se radi o obavljanju istovrsnih isporuka.
Tickets for concerts organised by a natural or legal person not exempt from VAT are taxed at a rate of 25%, whereas tickets for concerts organised by a public or another cultural institution are VAT exempt.
Na ulaznice za koncerte koje organizira pravna ili fizička osoba koja nije oslobođena PDV-a nameće se stopa od 25%, a na ulaznice za koncerte koje organizira javna ili druga ustanova u kulturi ne obračunava se PDV.
However, legal or natural persons (concert organisers) that are not exempt from VAT may deduct input tax charged on tickets, which is not allowed to public institutions exempt from VAT.
Međutim, pravne ili fizičke osobe (organizatori koncerata) koji nisu oslobođeni PDV-a mogu odbiti pretporez zaračunat na ulaznice, dok oslobođene javne ustanove ne mogu.
Also envisaged are VAT exemptions for „cultural services and the supply of goods closely linked thereto, by cultural institutions, bodies governed by public law or legal persons in culture“.
Predviđena su i oslobođenja od PDV-a za „usluge u kulturi i s njima povezane isporuke dobara, koje obavljaju ustanove u kulturi, tijela s javnim ovlastima ili druge pravne osobe u kulturi“.
stipulates that reduced rates may only be applied to the supplies of goods or services in the categories set out in Annex III.
Direktive određeno je da se snižene stope primjenjuju samo na isporuke dobara ili pružanje usluga u kategorijama navedenim u Dodatku III.
The reduced rates for tickets may be applied to the sale of tickets for: - shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities (item 7); and - sporting events (item 13).
Snižene stope za ulaznice mogu se primijeniti na prodaju ulaznica za: - priredbe, kazališta, cirkuse, sajmove, zabavne parkove, koncerte, muzeje, zoološke vrtove, kina, izložbe i slične kulturne priredbe i događanja (točka 7.) i - sportske priredbe (točka 13).
There are also exemptions, while some countries have certain specificities.
Također postoje i oslobođenja, a u pojedinim zemljama postoje i neke specifičnosti.
In most countries, however, the VAT rates applied to tickets for cultural events (including cinema tickets) differ from those charged on tickets for amusement parks or sporting events.
U većini zemalja razlikuju se stope poreza na ulaznice za kulturne priredbe (uključene su i kino ulaznice) od onih za zabavne parkove ili sportska događanja.
The bulk of EU member states grant exemptions for certain cultural services and goods supplied by bodies governed by public law and other cultural bodies recognised by the member state concerned, while different reduced rates are applied depending on the type of event, but mostly to tickets for cultural (17 countries) and entertainment events (10 countries), and for sporting events (12 countries).
Najveći broj zemalja EU primjenjuje oslobođenje za određene kulturne usluge i dobra koja pružaju javnopravna tijela i druga kulturna tijela priznata od dotične države članice, dok se različite snižene stope primjenjuju ovisno o vrsti priredbe, najviše na ulaznice za kulturne (17 zemalja), a u manjoj mjeri na zabavne (10 zemalja) i potom na sportske priredbe (12 zemalja).
The selection of events to be taxed at a lower VAT rate is left to the discretion of member states, which entails differences in taxation across countries.
Odabir vrste predstave za koje će se ulaznice oporezivati sniženom stopom prepušten je državama članicama, pa tako postoje i specifičnosti po pojedinim zemljama.
Latvia and Croatia, for example, apply reduced rates only to cinema tickets, which are subject to a general tax rate in Malta, while only in Estonia there are neither reduced rates nor exemptions.
Latvija, npr. isto kao Hrvatska, oporezuje sniženom stopom samo ulaznice za kino, dok se na Malti oporezuju općom stopom, a samo Estonija ne primjenjuje niti sniženu stopu niti porezno oslobođenje.
Hungary charges VAT at a general rate of 27% on tickets for all kinds events, with the exception of a reduced rate of 8% charged on admissions to internationally popular open-air concerts, introduced last year.
Mađarska primjenjuje opću stopu (27%) na ulaznice za sve priredbe, ali je prošle godine uvela sniženu stopu (8%) na međunarodno popularne koncerte na otvorenom.
General rate Reduced rate
Opća stopa Snižena stopa
Tickets for cultural events (shows, movies, theatre, concerts, museums, etc.)
Ulaznice za kulturne priredbe (predstave, kino, kazalište, koncerte, muzeje i sl.)
Tickets for amusement parks
Ulaznice za zabavne parkove
Tickets for sporting events
Ulaznice za sportska događanja
Exemptions for cultural institutions, bodies governed by public law and other legal persons in culture
Oslobođenja za ustanove u kulturi, tijela s javnim ovlastima ili druge pravne osobe u kulturi
Source: IBFD, March 2013.
Izvor: IBFD, ožujak 2013.
Abbreviation: [exemp.] = exemption
Skraćenice: [osl] = oslobođenje
Footnotes: (1) The reduced rate is applied if the tickets are sold by cultural institutions and bodies covered by the Protection and Development of Culture Act. In other cases (e.g. cinemas), supplies are taxed at a rate of 20%.
Fusnote: (1) Snižena stopa primjenjuje se ako ulaznice prodaju kulturne organizacije i tijela pod zaštitom Protection and Development of Culture Act. Ako ne (npr. kina), isporuke se oporezuje po stopi od 20%.
(4) Only applies to theatres.
(4) Samo za kazališta.
(5) Since 20 July 2012, the reduced rate of 8% is applied for admissions to internationally popular open-air concerts.
(5) Od 20. srpnja 2012. snižena stopa od 8% primjenjuje se na međunarodno popularne koncerte na otvorenom.
(6) Cinema (movie) tickets.
(6) Ulaznice za kino (filmove).
(7) The exemption relates to supplies of cultural services and/or goods closely linked thereto, by public institutions or other cultural bodies without the purpose of protecting heritage, which have been recognised as such by the Ministry of Culture and Religious Affairs.
(7) Oslobođenje se odnosi na isporuke usluga u kulturi i/ili dobara usko vezanih uz te usluge koje isporučuju javne institucije ili druga tijela u kulturi bez cilja zaštite baštine, koje je kao takve odobrilo Ministarstvo kulture i vjerskih pitanja.
(8) Cultural services will be exempt from tax if supplied by legal persons established pursuant to special legislation (e.g. the Slovak National Theatre), Ministry of Culture of the Republic of Slovakia, a higher territorial unit or a municipality.
(8) Usluge u kulturi biti će oslobođene od poreza ako ih isporučuju pravne osobe osnovane po posebnom zakonodavstvu (npr. Slovačko nacionalno kazalište), Ministarstvo kulture Republike Slovačke, viša teritorijalna jedinica ili općina.
Further exempt are cultural services supplied by a legal or natural person who meets special legal requirements.
Nadalje, oslobođene su također usluge u kulturi koje isporučuje pravna ili fizička osoba koja zadovoljava posebne uvjete iz zakona.
(9) Supplies by bodies governed by public law or charitable organisations approved in a certain member state.
(9) Isporuke javnopravnih tijela ili drugih dobrotvornih organizacija odobrenih u određenoj državi članici.
(10) Source: Her Majesty's Revenue and Customs (HMRC), UK, Note 701/47 (2011).
(10) Izvor: Uprava za poreze i carine (HMRC), UK, Napomena 701/47 (2011).
(11) Applies only to cinema tickets.
(11) Samo na kino ulaznice.
Through their tax legislations, most EU member states encourage citizens to attend cultural, entertainment and sporting events.
Poticanje građana na posjećivanje kulturnih, zabavnih i sportskih priredaba prepoznata je u većini poreznih zakonodavstava zemalja EU.
In order to make such events affordable to as many citizens as possible, reduced rates are applied to the prices of tickets, or tax exemptions are granted.
Kako bi dolasci bili dostupni što većem broju građana omogućena je primjena sniženih stopa na cijenu ulaznica ili porezno oslobođenje.
EU member states (including Croatia which will soon join the EU) enjoy some freedom in determining the amounts and number of rates, in accordance with their priorities and fiscal needs, provided that they stay within the framework laid down in the Directive.
Svaka zemlja članica EU, a to će uskoro biti i Hrvatska, ima određenu slobodu u kreiranju visine i broja stopa sukladno svojim prioritetima i fiskalnim potrebama, ali unutar Direktivom zadanih okvira.
The proposal for a new Croatian VAT Act envisages a general exemption and reduced rates for admission to the cinema, but not to other events.
Hrvatska je u prijedlogu novog Zakona o PDV-u ugradila primjenu općeg oslobođenja i sniženu stopu na kino ulaznice, ali ne i na ostale priredbe.
As regards tax on admission to concerts, in practice there is a problem of different taxation of the same kind of service.
Kada se razmatra oporezivanje ulaznica za koncerte u praksi se pojavljuje problem različitog oporezivanja istovrsne usluge.
Where a concert is organised by a public institution, e.g. the Vatroslav Lisinski Concert Hall, admission is tax-free.
Ako je organizator koncerta javna ustanova, npr. Koncertna dvorana Vatroslav Lisinski ulaznice se ne oporezuju.
However, where the organiser is an agency not exempt from VAT, the tickets are subject to 25% VAT.
Ako je organizator agencija koja nije oslobođena PDV-a ulaznice se oporezuju stopom od 25%.
Consequently, not only will concert attendees have to pay more for admission to the concerts, which will cut down attendance, but market competition will also be distorted.
Ne samo da će posjetitelji koncerata platiti višu cijenu ulaznice što utječe i na broj posjetitelja nego to dovodi do narušavanja tržišnog natjecanja.
This problem has already been discussed in the EU tax practice.
U poreznoj praksi EU zemalja već se razmatrao ovaj problem.
Covered are public authorities (state and public administration bodies and non-governmental public bodies properly registered as such) and other eligible cultural organisations.
Obuhvaćena su javna tijela (tijela državne i lokalne uprave i nevladina javna tijela upisana kao javna tijela koja su kao takova registrirana) i ostale organizacije iz područje kulture koja su za to kvalificirana.
Generally, the HMRC holds a view that it should, under the terms of current EC regulations, take a national and overall view of competition where admissions to cultural activities are supplied by public bodies.
Načelno, HMRC smatra da sukladno važećim EU propisima treba voditi računa na nacionalnoj i općoj razini o konkurenciji kada su u pitanju ulaznice za priredbe kada ih isporučuju javna tijela.