natgillin/translations-raw huggingface dataset:
From 1994 to 1999, tax revenues in Croatia came on average to about 44.3% of GDP.
Od 1994. do 1999. godine porezni su prihodi u Hrvatskoj prosječno iznosili 44,3% BDP-a.
After a comparison of data for Croatia with equivalent data for the EU it can be said that throughout the whole of the period up to 1999, the total tax burden was greater in Croatia than in the countries of the EU.
Nakon usporedbe podataka za Hrvatsku s odgovarajućim podacima za EU može se reći da je u cijelom razdoblju do 1999. godine ukupni porezni teret u Hrvatskoj bio veći nego u zemljama EU.
Tax structure
Porezna struktura
Messere (1997) states that in most industrial countries at the end of the 1980s and at the beginning of the 1990s, tax policy was mainly redirected from the taxation of income and profit to the taxation of consumption.
Messere (1997) navodi kako se u većini industrijskih zemalja potkraj 1980-ih i početkom 1990-ih godina porezna politika uglavnom preusmjerila s oporezivanja dohotka i dobiti na oporezivanje potrošnje.
For this reason a comparison of Croatia with the countries of the EU and the OECD, shown clearly in Graph 2, demonstrates that Croatia too is keeping up with this trend.
Stoga usporedba Hrvatske sa zemljama EU i OECD-a, što je slikovito prikazano slikom 2, pokazuje da i Hrvatska prati navedeni trend.
In Croatia much less revenue is collected from income tax and profit tax and much more from sales tax.
U Hrvatskoj se ubire mnogo manje prihoda od poreza na dohodak i poreza na dobit, a mnogo više od poreza na promet.
For example, in 1999 Croatia collected as much as 18.5% of GDP from turnover tax, and only 7.6% of GDP from income and profit tax.
Primjerice Hrvatska 1999. godine ubire čak 18,5% BDP porezom na promet, a samo 7,6% BDP-a porezom na dobit i dohodak.
It does not fit in with the trend towards redirecting taxation towards consumption only because Croatia collects the greatest amount via contributions: 13.6% of GDP in 1999 as against 11.4% in the EU in 1998.
Međutim problem je što Hrvatska, za razliku od navedenih zemlja, ubire velik postotak BDP-a doprinosima: 13,6% 1999. godine nasuprot 11,4% u EU 1998. godine.
But from the beginning of the implementation of reforms in retirement and healthcare insurance, it is expected that obligatory contributions as share of GDP will start to fall (Kesner-Škreb, Kuliš, 2001).
S početkom provedbe mirovinske i zdravstvene reforme očekuje se da će se udio obveznih doprinosa u BDP-u početi smanjivati (Kesner-Škreb, Kuliš, 2001).
Income tax
Porez na dohodak
The results of reducing the highest rates of income tax and the reduction of the number of brackets in the taxation of natural persons in 2002 are shown in Table 2.
Rezultati sniženja najviših stopa poreza na dohodak te smanjenja broja razreda pri oporezivanju dohotka fizičkih osoba u 2002. godini prikazani su u tablici 2.
The same table shows what the situation was in Croatia in 2002.
Ista tablica pokazuje i kakvo je bilo stanje u Hrvatskoj 2002. godine.
Since a basic objective of the EU is the longterm reduction of the tax burden (European Commission, 2002b: 25), and in comparison with the unweighted average of EU countries Croatia has the lowest maximum rate of tax on income and the smallest number of tax brackets, it may be concluded that the rates and the number of income tax brackets in Croatia are thus harmonised with the aims of the EU.
Kako je osnovni cilj EU dugoročno smanjenje poreznog tereta (European Commision, 2002b:25), a u odnosu prema neponderiranom prosjeku zemalja EU Hrvatska ima nižu najvišu stopu poreza na dohodak te manji broj poreznih razreda, može se zaključiti da su stope i broj poreznih razreda poreza na dohodak u Hrvatskoj u skladu s ciljevima EU.
Profit tax
Porez na dobit
Messere (1998) says that in the 1990s a broadening of the tax base was seen in the area of profit tax.
Messere (1998) navodi kako je 1990-ih u EU i na području poreza na dobit zamijećeno širenje porezne osnovice.
The reason for this was in the abolition and reduction of the number of tax incentives, and the reduction of the basic rate of profit tax in most of the EU countries.
Razlog tome su ukidanja i smanjenja pojedinih poreznih poticaja, te smanjenja osnovne stope poreza na dobit.
In the short period in which the new tax system has existed, from 1994 until the present day, the profit tax rate has been reduced in Croatia, from 35 to 20%.
U kratkom razdoblju postojanja novoga poreznog sustava, od 1994. godine do danas, i u Hrvatskoj su smanjene stope poreza na dobit (s 35 na 20%).
From Table 3 it can be seen that in 2002 only Ireland within the EU had a lower rate of profit tax than Croatia.
Iz tablice 3. razvidno je i da 2002. godine samo Irska u EU ima nižu stopu poreza na dobit od Hrvatske.
Since the basic objective of the EU is the long-term reduction of the tax burden, it would seem that, at least as far as the rate of profit tax is concerned, Croatia has achieved this objective better than most countries in the EU, and even before becoming a member.
Budući da je osnovni cilj EU dugoročno smanjenje poreznog tereta, čini se da je taj cilj, barem kad je riječ o stopi poreza na dobit, Hrvatska ostvarila bolje od većine zemalja EU i prije nego je postala njezinom članicom.
During the 1990s there was a practically universal increase in the standard rates of VAT (Messere, 1998).
Tijekom 1990-ih gotovo se univerzalno povisuje standardna stopa PDV-a (Messere, 1998).
VAT was introduced in Croatia in 1998 and there has been no change in the amount of the standard rate.
PDV je u Hrvatskoj uveden 1998. godine te promjena u visini standardne stope nije bilo.
However, there were changes in zero rate taxation (Ott et al., 2001).
Međutim, bilo je promjena u oporezivanju nultom stopom (Ott i sur.
Table 4 shows that in 2002 the standard rate of VAT in Croatia (22%) was greater than the unweighted average for the 15 countries of the EU (19.47%).
Tablica 4. pokazuje da je 2002. godine standardna stopa PDV-a u Hrvatskoj (22%) veća od neponderiranog prosjeka za 15 zemalja EU (19,47%).
In conclusion, it can be stated that in the period from 1994 to 1999 the total tax burden in Croatia was greater than in the countries of the EU.
Zaključno se može utvrditi da je u razdoblju od 1994. do 1999. godine ukupan porezni teret u Hrvatskoj veći nego u zemljama EU.
For this reason it needs reducing, through reductions in contributions, which were greater in Croatia than the OECD countries.
Dakle, trebalo bi ga smanjiti i to smanjenjem doprinosa, koji su u Hrvatskoj veći nego u EU ili u zemljama OECD-a.
In the area of income tax and profit tax, the Croatian tax system is harmonised with the tax changes in the EU.
Na području poreza na dohodak i dobit hrvatski je porezni sustav usklađen s poreznim promjenama u EU.
Only for VAT are changes necessary in connection with tax exemptions.
Samo su za PDV nužne promjene u vezi s poreznim oslobođenjima.
PROFIT TAX
POREZ NA DOBIT
This section presents the state of the harmonisation of the tax systems of members in the area of profit tax, the particular problems of corporate taxation.
U ovom je dijelu prikazano stanje usklađenosti poreznih sustava članica u području poreza na dobit, i to u vezi sa specifičnim problemima oporezivanja trgovačkih društava.
One problem lies in the fact that dividends that a subsidiary firm from one member country of the EU pays to the main company in another EU member are taxed twice.
Jedan od tih problema jest činjenica da se dividenda koju zavisno društvo iz jedne zemlje članice EU isplaćuje svome matičnom društvu u drugoj članici EU dva puta oporezuje, jer tu dividendu oporezuju obje spomenute države.
The parent - subsidiary directive
Smjernica o matičnim i zavisnim društvima
When a subsidiary firm in a given state pays a dividend to its parent firm in a second state, two tax situations can arise in consequence:
Kada zavisno trgovačko društvo u jednoj državi plaća dividendu svom matičnom društvu u drugoj državi, može doći do dvostrukog opterećenja te dividende, i to na sljedeći način:
• the dividend is subject to taxation in the state in which the subsidiary firm that pays out the dividend is located;
• dividenda je podvrgnuta oporezivanju u državi u kojoj se nalazi zavisno društvo koje isplaćuje dividendu;
• the dividend that is obtained by the parent company is also the base for taxation of this dividend in the state in which the parent company is a taxpayer.
• dividenda što je dobije matično društvo također je osnova za oporezivanje te dividende u državi u kojoj je matično društvo porezni obveznik.
This double taxation prevents the free movement of capital, and the Directive is a measure through which this obstacle is removed.
To dvostruko opterećenje sprječava slobodno kretanje kapitala, a Smjernica je mjera kojom se prepreka uklanja, i to tako da se dividenda koju zavisno društvo isplaćuje matičnom ne oporezuje.
This is achieved by the prescription of obligatory procedures on the part of member countries towards corporations that are qualified to have the Directive applied to them.
Ovaj se cilj postiže propisivanjem obveznih postupanja zemalja članica prema trgovačkim društvima kvalificiranima da se na njih primijeni Smjernica.
Qualified corporations
Kvalificirana društva
These are those corporations that meet these conditions
To su društva koja zadovoljavaju ove uvjete
• takes one of the forms listed in the Annex to the Directive;
• da su statusno organizirana u jednom od oblika navedenih u Prilogu Smjernice;
• according to the tax laws of a Member State they are considered a resident in that state for the tax purposes;
• da se prema poreznim propisima zemlje članice smatraju tuzemnim poreznim obveznikom u toj državi za potrebe oporezivanja;
• are subject to one of the taxes listed in the Directive.
• da su porezni obveznici jednog od poreza navedenih u Smjernici.
Two additional conditions are contained in Article 3:
Dva dodatna uvjeta sadržana su u čl.
• a Member State may refuse to apply the privileges defined in the Directive if the parent company has not been the owner of 25% of the capital of the subsidiary company for at least two years uninterruptedly.
• članica može uskratiti povlastice iz Smjernice ako matično društvo nije vlasnk 25% kapitala zavisnog društva najmanje dvije godine neprekidno.
Methods for avoiding double taxation
Metode izbjegavanja dvostrukog opterećenja
Methods for avoiding the double taxation of dividends must be applied by both the country in which the taxpayer is the parent company and the country in which the taxpayer is the subsidiary company.
Metode izbjegavanja dvostrukog opterećenja dividende moraju primjenjivati i zemlja u kojoj je porezni obveznik matično društvo i zemlja u kojoj je porezni obveznik zavisno društvo.
The Directive allows the country in which the taxpayer is the parent company a choice of methods (Terra and Wattel, 1993):
Što se tiče države u kojoj je porezni obveznik matično društvo, Smjernica prepušta toj zemlji mogućnost izbora jedne od dviju metoda (Terra, Wattel, 1993):
• non-taxation of a dividend that is paid by a subsidiary, or
• neoporezivanje dividende koju isplati zavisno društvo, ili
• the taxation of a dividend that is paid out, with the parent company being authorised to deduct from its profit tax the amount of profit tax that has been paid by the subsidiary.
• oporezivanje isplaćene dividende, uz ovlaštenje matičnom društvu na odbitak od svog poreza na dobit iznosa onog dijela poreza na dobit koji je zavisno društvo platilo na dividenduiii.
The country in which the taxpayer is the subsidiary must not tax the dividend the subsidiary pays to the parent in another EU member.
Što se tiče države u kojoj je porezni obveznik zavisno društvo, ta država ne smije oporezovati dividendu koju zavisno društvo isplaćuje matičnom društvu u drugoj članici EU.
Merger directive
Smjernica o spajanjima
In many countries the consequence of mergers or reorganisations of corporations can be an increase in the tax liability, i.e., the occurrence of capital gains in connection with the increased value of the fixed and intangible assets and the possible loss of the amounts of tax losses that are carried forward.
S obzirom na važeće porezne propise, u brojnim zemljama posljedica spajanja ili reorganizacije trgovačkih društava može biti povećanje porezne obveze, npr. nastanak kapitalnih dobitaka u vezi s povećanjem vrijednosti materijalne i nematerijalne imovine i mogući gubitak iznosa poreznih gubitaka koji su preneseni naprijed.
The task of the Directive is to obviate these obstacles if the merger, division or reorganisation is carried out among firms that are located in various different member countries.
Zadaća je Smjernice ukloniti te prepreke ako se spajanje, dioba ili reorganizacija provode među trgovačkim društvima koja se nalaze u različitim zemljama članicama.
The objective is achieved in such a way that the liability to pay the tax is deferred until the sale of the assets to a third party.
Cilj se postiže tako da se do prodaje imovine trećoj strani odgađa obveza plaćanja poreza.
The Directive defines four kinds of transactions to which the provisions about the deferral of taxation have to be applied (Terra and Wattel, 1993).
Smjernica određuje četiri vrste transakcija na koje se moraju primijeniti odredbe o odgodi poreza (Terra, Wattel, 1993).
• Legal merger - one or more corporations transfer their assets and liabilities to some other corporation.
• Pravo spajanje (fuzija) - jedno ili više trgovačkih društava prenosi svoju imovinu i obveze na drugo društvo.
The firm to which the assets and liabilities have been transferred issues new shares to the shareholders of the disappearing corporation(s) according to the “share for share” principle.
Društvo na koje su imovina i obveze preneseni izdaje nove dionice dioničarima prestalog društva (društava) prema načelu “dionica za dionicu”.
• An existing firm transfers all its assets and liabilities to two or more new or existing firms.
• Postojeće društvo prenosi svu svoju imovinu i obveze na dva ili više novih ili postojećih društava.
The firm that has transferred its assets and liabilities ceases to exist.
Društvo koje prenosi imovinu i obveze prestaje postojati.
In exchange for the transferred assets and liabilities the company issues new shares to the shareholders of the defunct firm on the “share for share” principle.
U zamjenu za prenesenu imovinu i obveze društvo izdaje nove dionice dioničarima prestalog društva prema načelu “dionica za dionicu”.
• One corporation transfers all its operations to another firm or one or more branches are transferred to the parent company or another corporation.
• Jedno trgovačko društvo prenosi svoje cjelokupno poslovanje na drugo društvo ili se jedna ili više poslovnih jedinica prenose na njezino matično društvo odnosno na drugo trgovačko društvo.
Equity in the company to which the operations or the branch is transferred is given in exchange for these transfers.
Zamjena za te prijenose jesu udjeli u društvu na koje se poslovanje ili poslovna jedinica prenose.
• One corporation acquires a major holding in another firm from the owners of the equity in this other corporation.
• Jedno trgovačko društvo stječe većinu udjela u drugom društvu od vlasnika udjela u tom drugom društvu.
In return, the owners of the shares in the firm that has been obtained by the acquiring firm become shareholders in the acquiring firm (share swap) (Survey of the Implementation of the EC Corporate Tax Directives, 1995).
Zauzvrat, vlasnici udjela u društvu koje je steklo društvo stjecatelj postaju dioničari društva stjecatelja (zamjena udjela) (Survey of the Implementation of the EC Corporate Tax Directives, 1995).
The working of the Directive
Djelovanje Smjernice
According to the provisions of the Mergers Directive, member states have to defer the taxation of capital gains arising in connection with the cross-border mergers described, but do not have to give up on taxing these gains altogether.
Prema odredbama Smjernice o spajanjima, države članice moraju odgoditi oporezivanje kapitalnih dobitaka nastalih u vezi s opisanim prekograničnim spajanjima, ali ne moraju odustati od oporezivanja tih dobitaka.
After the firm to which the assets and liabilities have been transferred has alienated the assets, the difference between the sale price and the value of the assets can be taxed.
Nakon što društvo na koje su spajanjem preneseni imovina i obveze otuđi imovinu, bit će oporezovana razlika između prodajne cijene i vrijednosti imovine.
Members may pass anti-evasion provisions annulling the privileges of the Directive if it is determined that one of the main objectives of the merger or the division is the legal or illegal evasion of tax liabilities.
Članice mogu donijeti protuevazijske odredbe kojima se poništavaju povlastica iz Smjernice ako se utvrdi da je jedan od glavnih ciljeva spajanja ili podjele - zakonito ili nezakonito izbjegavanje porezne obveze.
Qualifyied firms
Kvalificirana društva
Like the Parent-Subsidiary Directive, the Merger Directive too provides for subjects to which it applies the deferral of the payment of taxes.
Da bi mogla ostvariti povlasticu odgode plaćanja poreza, trgovačka društva moraju imati status društva države-članice, tj. moraju zadovoljiti određene uvjete.
In order to be able to claim this privilege, corporations must have the status of corporation of a Member State, i.e., have to meet certain conditions.
Riječ je o jednakim uvjetima kao i u Smjernici o matičnom i zavisnom društvu.
The taxpayer, the tax base and the rate
Porezni obveznik, osnovica i stopa
In the regulation of the institutes of the taxpayer, base and rate, the Croatian Value Added Tax Act (known as ZPDV for short) is to a very high degree harmonised with the Sixth Directive.
U reguliranju instituta poreznog obveznika, osnovice i stope, hrvatski Zakon o porezu na dodanu vrijednost (ZPDV) u visokoj je mjeri usklađen sa Šestom smjernicom.
To do with the rate of tax, the Sixth Directive prescribes three levels: the standard rate, which may not be lower than 15%, one or two reduced rates, for goods specially stated in Annex H of the Directive, which may not be lower than 5%, and the zero rate.
Glede porezne stope, Šesta smjernica propisuje tri razine: standardnu, koja ne smije biti niža od 15%, jednu ili dvije snižene stope, za dobra posebno navedena u dodatku H Smjernice, koje ne smiju biti niže od 5%, te nultu stopu.
The original conception of the Croatian rules in the regulation of the tax rates, which meant a one-rate system, with a zero rate and refunding of pre-payment of tax, was theoretically even more consistent than the Sixth Directive.
Izvorna koncepcija hrvatskog propisa u reguliranju poreznih stopa, a to znači jednostopni sustav, uz nultu stopu i povrat pretporeza samo za izvoz - bila je teorijski i dosljednija od Šeste smjernice.
Before the alterations of the ZPDV passed in 1999, it was precisely the conception described that was applied.
Naime, prije izmjena ZPDV-a, ozakonjenih 1999. godine, u Hrvatskoj je primjenjivana upravo opisana koncepcija.
Tax exemptions
Porezna oslobođenja
• tax exemptions in line with the provisions of the Sixth Directive (the rent of residential property)
• porezno oslobođenje koje je sukladno s odredbama Šeste smjernice (najam stambenih prostora),
• tax exemptions that are not consistent with the provisions of the Sixth Directive (banking services and insurance service),
• porezna oslobođenja koja nisu sukladna s odredbama Šeste smjernice (bankarske usluge i usluge osiguranja), te
• tax exemptions that are partially consistent with the provisions of the Sixth Directive (other exemptions inside the country).
• porezna oslobođenja koja su djelomično sukladna s odredbama Šeste smjernice (ostala oslobođenja u tuzemstvu).
Because the law on the exemption of the rental of residential premises in the Croatian taxation law system is harmonised with European solutions and hence is not a problem in the context of the project of which this paper is a part, the continuation of this text will be concerned with the exemptions stated in Items 2 and 3.
S obzirom na to da je normativno uređenje oslobođenja najma stambenih prostorija u hrvatskom poreznopravnom sustavu usklađeno s europskim rješenjima te stoga nije problem u kontekstu projekta kojega je ovaj rad dio, u nastavku teksta bit će riječi o oslobođenjima navedenima u točkama 2. i 3.
Banking and insurance services
Bankarske usluge i usluge osiguranja
The Sixth Directive prescribes that banking and insurance services be exempt from VAT, irrespective of who performs them.
Šesta smjernica propisuje oslobođenje bankarskih usluga i usluga osiguranja od PDV-a, bez obzira na to tko ih obavlja.
The ZPDV, however, prescribes tax exemptions for these services only if they are carried out by given institutions, that is, banks, savings banks and savings and loan organisations, insurance and reinsurance firms.
ZPDV, međutim, propisuje porezno oslobođenje za te usluge samo ako ih obavljaju određene institucije, i to banke, štedionice i štedno-kreditne organizacije, te društava osiguranja i reosiguranja.
From this, it derives that the Croatian approach, as compared with the Sixth Directive, is discriminatory towards firms that carry out these services without being one of those that are expressly exempt from the tax.
Iz izloženoga proizlazi da je hrvatski pristup, u usporedbi sa Šestom smjernicom, diskriminativan prema subjektima koji obavljaju navedene usluge a nisu jedni od onih izrijekom oslobođenih poreza.
Hence, this approach in Croatia should be harmonised with the solution found in the Sixth Directive.
Stoga bi rješenje u Hrvatskoj trebalo uskladiti s rješenjem iz Šeste smjernice.
Other inland exemptions
Ostala oslobođenja u tuzemstvu
According to the Sixth Directive, all establishments that carry out the activities of organising special games of chance, preschool education, elementary, secondary and tertiary education, culture, health care, welfare and religious services have the right to be exempted from VAT.
Prema Šestoj smjernici, pravo na oslobođenje djelatnostima priređivanja posebnih igara na sreću, predškolskog odgoja, osnovnoga, srednjeg i visokog školstva, kulture, zdravstva, socijalne skrbi te usluga vjerskih zajednica imaju, bez dodatnih uvjeta, sve ustanove koje te djelatnosti obavljaju.
In other words, institutions and communities in these activities founded by natural and legal entities in order to make a profit do not have the right to exemption (Jelčić et al., 1999).
Drugim riječima, ustanove i zajednice što ih u navedenim djelatnostima osnivaju fizičke i pravne osobe s namjerom ostvarenja dobiti nemaju pravo na porezno oslobođenje (Jelčić i sur.,
For this reason, without any additional conditions, all persons that carry out these activities should be exempted from VAT.
Stoga bi u hrvatskom sustavu trebalo, bez dodatnih uvjeta, sve subjekte koji obavljaju navedene djelatnosti osloboditi PDV-a.
EXCISE DUTIES
TROŠARINE
This part will discuss taxation by excises (special sales taxes) in Croatia and in the EU.
U ovom se dijelu prikazuje oporezivanje trošarinama (posebni porezi na promet) u Hrvatskoj i EU.
Because of the relatively large number of these taxes, the directives that relate to them are numerous, as proved by the complexity of the harmonisation process in the Union itself.
Zbog razmjerno velikog broja tih poreza, smjernice koje se odnose na njih brojne su, što dokazuje složenost procesa harmonizacije i u samoj Uniji.
Nevertheless, as in VAT, the Croatian tax system has conceptually not fallen behind the European model.
Ipak, kao ni u PDV-u, ni na tom području hrvatski porezni sustav koncepcijski ne zaostaje za europskim modelom.
Excises in the EU and in Croatia
Trošarine u EU i u Hrvatskoj
Although in the EU countries a varying number of products are taxed by excise duties, what is common to all countries is the taxation of alcoholic beverages and beer, tobacco products and mineral oils.
Iako se u zemljama EU trošarinama oporezuje različit broj proizvoda, zajednički je za sve zemlje utvrđeno oporezivanje alkoholnih proizvoda i piva, duhanskih prerađevina i naftnih derivata.