See comments Nos 2/4, 179/10 and 179/11 on the CIR.Number 2/4: ‘“Company” means any company, association, establishment or body of any kind which: (a) is duly constituted;(b) has legal personality;(c) engages in a business or transactions of a profit-making nature (Article 2, § 2(1), first line, CIR 92).For fuller explanations on the subject of the concepts referred to under points a, b and c, reference is made to 179/6 to 20.’Number 179/10: ‘The expression “engages in a business” means “operating an industrial, commercial or agricultural undertaking of some kind”, the profits from which would constitute professional income subject in this capacity to personal income tax, if this operation were carried out by a natural person or a company, etc., which does not have legal personality (Articles 23, § 1(1) and 24, CIR 92). ’Number 179/11: ‘The expression “engages in transactions of a profit-making nature” covers both: 1. “profit-making occupations” (Articles 23, § 1(2) and 27, CIR 92), this expression being interpreted by case-law to mean “occupation with a profit motive”; 2. “occupations of a profit-making nature, but not for profit”, which are characterised by a permanent professional activity consisting of: (a) the repetition, which is sufficiently frequent to constitute an “occupation”, of operations of an industrial, commercial or agricultural nature; (b) the use of industrial or commercial methods.It is therefore a matter under point 2 of occupations which, essentially, normally generate profits even if the legal person engaging in them does not, according to its statutes or in fact, have a profit motive.’
Usp. komentare br. 2/4, 179/10 i 179/11 zakona CIR.Broj 2/4: „‚Društvo’ znači sva društva, udruženja, ustanove ili organizacije: (a) koje su propisno osnovane;(b) koje imaju pravnu osobnost; te se(c) bave upravljanjem ili poslovanjem koje ostvaruje profit (članak 2. stavak 2. podstavak 1. prva rečenica zakona CIR iz 1992).Za opširnija objašnjenja u pogledu načela o kojima se radi u točkama (a), (b) i (c) vidjeti 179/6 do 20.”Broj 179/10: „Izraz ‚obavljati djelatnost upravljanja’ znači ‚upravljati bilo kakvim industrijskim, komercijalnim ili poljoprivrednim poduzećem’ čija je dobit profesionalna dobit koja podliježe IPP-u ako to upravljanje provodi fizička osoba ili društvo itd. bez pravne osobnosti (čl. 23. st. 1. t. 1. i 24., zakon CIR iz 1992.). ”Broj 179/11: „U pogledu izraza ‚baviti se poslovanjem koje ostvaruje profit’, on istodobno obuhvaća sljedeće: 1. ‚zanimanja koja ostvaruju profit’ (čl. 23. st. 1. t. 2. i 27., zakon CIR iz 1992.), pri čemu se taj izraz u sudskoj praksi tumači u smislu ‚zanimanja čija je svrha ostvarenje profita’; 2. ‚zanimanja koja ostvaruju profit, no čija svrha nije ostvarenje profita’, koja obuhvaćaju stalnu stručnu djelatnost koja se sastoji od: (a) dovoljno učestalo ponavljanje industrijskih, komercijalnih ili poljoprivrednih aktivnosti kako bi ona činila ‚zanimanje’; (b) primjene industrijskih ili komercijalnih metoda.Prema tome, u točki 2. u biti se radi o zanimanjima koja u uobičajenim okolnostima stvaraju dobit ili profit, čak i ako pravna osoba koja ih obavlja u skladu sa svojim statutima ili u stvarnosti nema svrhu ostvarivanja profita.”