natgillin/translations-raw huggingface dataset:
According to the general principle, goods manufactured in the country or imported from another country or from a non-EU territory are taxed at the rates applicable in this country. 
Direktivama se također utvrđuju minimalne stope te mogućnosti određenih olakšica i izuzeća nužnih zbog gospodarskih razlika i prioriteta pojedinih zemalja, što rezultira velikim razlikama u poreznim stopama i poreznim strukturama u pojedinim zemljama.
The directives also determine minimum rates and possible relief and exemptions necessary due to economic differences between and priorities of individual countries. 
Znatne razlike u stopama pojedinih zemalja članica uzrok su poreznih utaja, krijumčarenja te prekogranične kupovine jeftinijih, niže oporezivanih proizvoda u susjednim zemljama.
Therefore, great efforts are being made in order to minimize these differences. 
koje bi moglo negativno utjecati na konkurentnost i promet oporezivih proizvoda na zajedničkom tržištu.
The Croatian excise tax system is only partly harmonized with EU legislation. 
Hrvatsku javnost ponajviše zabrinjava mogućnost uvođenja novih trošarina na ugljen, prirodni plin i električnu energiju.
oil derivatives tobacco products luxury goods beer alcohol passenger cars, other motor vehicles, vessels and airplanes coffee non alcoholic beverages 
naftni derivati duhanske prerađevine luksuzni proizvodi pivo alkohol osobni automobili, ostala motorna vozila, plovila i zrakoplovi kava bezalkoholna pića
Excise tax revenues in 2006 
Prihodi od trošarina u 2006.
Like the EU, Croatia is also faced with the problems of tax fraud and tax revenue loss. 
Porezna utaja, krijumčarenje i nelegalna trgovina najveći su u prometu duhanskih i alkoholnih proizvoda
Conclusions and Recommendations 
Zaključci i preporuke
Tax policy should not be used as an instrument for implementing the social, economic or development policy measures. 
Instrumentima porezne politike ne bi trebalo provoditi mjere socijalne, ekonomske ili razvojne politike.
becoming more complicated, thus leading to a more expensive but less efficient tax system. 
Usložnjava se postupak naplate i kontrole što vodi poskupljenju i slabijoj učinkovitosti sustava.
The EU accession requires great effort. 
Pristupanje EU zahtijeva značajne napore.
Despite the high level of compliance with EU recommendations, the Croatian VAT system still needs considerable changes. 
ski sustav PDV-a uvelike usklađen s preporukama EU, očekuje nas nekoliko nemalih promjena.
Fiscal policy-makers are required to closely examine the economic and social effects of this measure, e.g. the change in the amount of revenues, potential price growth and the impact on the standards of living. 
Nositelji fiskalne politike moraju pažljivo razmotriti očekivane ekonomske i socijalne učinke kao što su promjena razine prihoda te moguće povećanje cijena i utjecaj na životni standard.
It is beyond dispute that the zero rate abolition must be carefully reviewed and prepared step by step, and the time of the abolition will depend on the progress of negotiations. 
Ukidanje nulte stope nedvojbeno se mora ozbiljno razmotriti te se nužno postupno pripremati, a kada će ona biti ukinuta, ovisit će o daljnjem tijeku pregovora.
DANIJELA KULIŠ Institute of Public Finance JOSIP FRANIĆ Institute of Public Finance 
danijela kuliš Institut za javne financije josip franić Institut za javne financije
Public interest in sports is focused not only on sporting competitions and results, but equal; if not closer attention is paid to off-the-field events. 
Interes javnosti za sport nije usmjeren samo na sportska natjecanja i rezultate, nego se s jednakom - ako ne i većom - pozornošću prate i zbivanja izvan sportskih terena.
The financial operations of sports clubs, non-transparency in granting subsidies from public sources, players' revenues and transfer fees, tax liabilities and unsettled liabilities to creditors are the favourite topics of sports news. 
Financijsko poslovanje sportskih klubova, netransparentne dotacije iz javnih izvora, prihodi igrača, naknade za prelaske (transfere) igrača, porezne obveze te nepodmirene obveze prema vjerovnicima učestale su teme sportskih vijesti.
Due to omnipresent commercialisation, sport has become an important segment of economy. 
Sveprisutnom komercijalizacijom, sport je postao i značajan segment gospodarstva.
Football, being one of the highly professionalised sports in the world and Croatia, has also become a lucrative entrepreneurial activity. 
Kao jedan od visoko profesionaliziranih sportova nogomet je, kako u svijetu tako i u Hrvatskoj, postao i unosna poduzetnička zona.
The Associations Act as the general law and the Sports Act as a special law regulate the general issues of the establishment, organisation, legal status, regippation and termination of sports associations and all of their organisational forms. 
Zakon o udrugama kao opći i Zakon o sportu kao posebni zakon, uređuju opća pitanja osnivanja, ustroja, pravnog položaja, registracije i prestanka rada sportskih udruga i svih njihovih oblika udruživanja.
The Sports Act provides that sports clubs for competition can also be established as companies, i.e. that they can be obligatorily or voluntarily transformed from an association into a sport joint stock company, in which case they become subject to the Company Act. 
Zakon o sportu propisuje da se sportski klubovi za natjecanje mogu ustrojiti i kao trgovačka društva, odnosno da se obvezno ili dragovoljno mogu preoblikovati iz udruge u sportsko dioničko društvo, te se tada na njihovo poslovanje primjenjuju odredbe Zakona o trgovačkim društvima.
Most football clubs in Croatia are civic organisations established in accordance with the Associations Act, whereas only four clubs are sport joint stock companies (HNK Hajduk, HNK Cibalia, NK Ippa 1961 and HNK Rijeka)4, established mainly pursuant to the Sports Act provisions on obligatory transformation. 
Većina nogometnih klubova u Hrvatskoj udruge su građana ustrojene po Zakonu o udrugama, a samo četiri kluba su sportska dionička društva (HNK Hajduk, HNK Cibalia, NK Istra 1961. i HNK Rijeka)4, nastala uglavnom sukladno odredbama Zakona o sportu o obveznom preoblikovanju.
However, participation in the Croatian First Football League contests is not only a 
Međutim, natjecanje u Prvoj hrvatskoj nogometnoj ligi, pored primarno sportske, predstavlja i gospodarsku aktivnost.
The project was led by Danijela Kuliš and Vesna Lendić Kasalo. 
Na temelju ustrojbenog oblika pravnog subjekta određena su i pravila
Also under a transformation process are NK Osijek and HNK Šibenik. 
Voditeljice istraživanja bile su Danijela Kuliš i Vesna Lendić Kasalo.
The third part discusses taxation, especially of football player transfers. 
tu. Visoki iznosi naknada za transfer nogometaša ukazuju
High transfer fees in football show that football, too, is ruled by the law of demand and supply. 
da u nogometu ipak vladaju tržišni zakoni ponude i potražnje, te se razmatra porezni status prihoda sportske
Do transfer fees have the same tax treatment as the comparable transactions and revenues of other entities of equal legal status with respect to profit, income and value added taxes? 
izjednačene s istovrsnim transakcijama i prihodima ostalih subjekata jednakoga pravnog statusa pri oporezivanju dobiti, dohotka i dodane vrijednosti?
The fourth and fifth parts outline the structure and operation of football clubs, as well as the rules governing transfers in some EU member states, where, as in the RC, the tax status of a club depends on its organisation. 
U četvrtom i petom dijelu prikazan je ustroj i poslovanje nogometnih klubova, te pravila vezana za transfere u nekim zemljama EU-a, gdje kao i u Hrvatskoj ustroj kluba određuje njegov porezni status.
According to the Sports Act, the ”activity of participating” in sporting competitions can be performed by natural and legal persons. 
Zakon o sportu propisuje da ”djelatnost sudjelovanja” u sportskom natjecanju mogu „obavljati” fizičke i pravne osobe.
Irrespective of their legal form (an association for competition or a joint stock company), sports clubs can have professional 
Neovisno o pravnom obliku (udruga za natjecanje ili dioničko društvo), sportski klubovi mogu imati profe
Irrespective of their 
Bez obzira na ustroj, profe
organisation, professional sports clubs must be entered into the Register of Professional Sports Clubs, kept by the MSES. 
sionalni sportski klub se obvezno upisuje u Registar profesionalnih sportskih klubova koji vodi Ministarstvo znanosti, obrazovanja i sporta (MZOS).
The Committee gives approval for the selection of an auditor who determines whether conditions have been met for instituting bankruptcy proceedings in a professional sports club or for its obligatory transformation into a sport joint stock company. 
Povjerenstvo daje suglasnost na izbor revizora koji treba utvrditi jesu li u profesionalnom sportskom klubu ostvareni uvjeti za pokretanje stečajnog postupka, odnosno za obvezno preoblikovanje u sportsko dioničko društvo.
Specifically, professional sports clubs are obliged to submit to the Committee on an annual basis an income statement, a report on registered senior team athletes, annual financial and audit reports, a business plan for the following business year, a report on club members and members of the bodies of clubs. 
Naime, profesionalni sportski klubovi moraju jednom godišnje Povjerenstvu podnijeti račun dobiti i gubitka, izvješće o registriranim sportašima seniorske momčadi, godišnje financijsko i revizorsko izvješće, plan poslovanja za iduću poslovnu godinu, izvješće o članovima kluba i članovima tijela kluba.
The main prerequisite for that in best European leagues was a sufficient number of interested market participants (fans buying tickets and club memorabilia, sponsors, TV stations paying for the right to broadcast matches, and private investors) willing and able to allocate funds for the activities of a particular club. 
Glavni preduvjet u najboljim europskim ligama bio je postojanje dovoljnog broja zainteresiranih tržišnih sudionika (navijača koji kupuju ulaznice i klupske suvenire, sponzorâ, televizijskih postaja koje plaćaju prava prijenosa utakmica ili privatnih ulagača) spremnih za izdvajanja sredstava za aktivnosti vezane uz pojedini klub.
There are no accurate data on business demand for football in Croatia that could provide adequate sources of funding for the clubs after their transformation. 
Ne postoje egzaktni podaci o gospodarskoj potražnji za nogometom u Hrvatskoj koja bi klubovima nakon preoblikovanja omogućila zadovoljavajuće izvore financiranja.
Are local communities, as the biggest donors but also creditors, interested in becoming the main shareholders of local football clubs, or is this expected from private entrepreneurs for whom this would be a profit opportunity, or even fans as small shareholders who make contributions in order to show how much they care for the survival of their favourite sports club? 
Jesu li lokalne zajednice - kao najveći donatori, ali i vjerovnici - zainteresirane biti glavni dioničari lokalnih nogometnih klubova, ili se očekuje da to učine privatni poduzetnici koji u tome vide stanoviti profit ili pak navijači kao mali dioničari koji svojim ulozima žele dokazati koliko im je stalo do opstanka voljenog kluba?
On the other hand, the annual audit reports of SJSCs are publicly accessible through the Register of Companies, and they show in a transparent manner both the revenues from transfers and tax liabilities. 
S druge strane, godišnja revizorska izvješća sportskih dioničkih društava javno su dostupna putem sudskog registra i u njima se na transparentan način vide i prihodi od transfera i porezne obveze.
The tax position of entities in sports depends on their legal form and objectives. 
Porezni položaj subjekata u sportu ovisi o njihovu pravnom obliku i ciljevima djelovanja.
The legislation rarely provides for a special tax position of sports entities, which rather depends on the legal status of such entities, which entails the application of adequate tax rules. 
Zakoni rijetko propisuju poseban porezni položaj za subjekte u sportu, već im položaj ovisi o njihovom pravnom statusu, pa se shodno tome na nj primjenjuju i odgovarajuća porezna pravila.
However, if the organisation is not aimed at profit making, according to the Croatian legislation as well as most European legislations, it is entitled to certain tax benefits applicable to all other non-profit organisations as well. 
Ukoliko, međutim, cilj djelovanja organizacije nije ostvarivanje profita, hrvatsko zakonodavstvo, kao i većina europskih, propisuje primjenu stanovitih poreznih pogodnosti koje vrijede i za sve ostale neprofitne organizacije.
Pursuant to effective regulations and the new Draft Associations Act which is currently under public consultations, sports clubs operating as associations, (non-profit legal entities) may perform incomeearning activities in accordance with their Statutes and special regulations governing the conditions for the performance of such activities. 
Sukladno važećim propisima, a i nacrtu novog Zakona o udrugama koji je u postupku javnog savjetovanja, sportski klubovi koji djeluju kao udruge - neprofitne pravne osobe - mogu obavljati djelatnosti kojima se stječe prihod sukladno statutu udruge i sukladno posebnim propisima kojima se uređuju uvjeti za obavljanje te djelatnosti.
However, being a non-profit association, such an entity may not perform any activity aimed at making profit for the benefit of its members or a third person. 
Međutim, zbog svog neprofitnog karaktera, udruga ne smije obavljati djelatnosti radi stjecanja dobiti za svoje članove ili treće osobe.
The realised surplus of revenues over expenditures must be exclusively used for the performance and promotion of the activities laid down by the Statute. 
Ostvareni višak prihoda nad rashodima mora se koristiti isključivo za obavljanje i unapređenje djelatnosti kojima se ostvaruju ciljevi udruge utvrđeni statutom.
How are transfers revenues presented in the financial statements of Croatian professional sports clubs operating as associations, and are they subject to taxation? 
Na koji se način prihodi od transfera prikazuju u financijskim izvješćima hrvatskih profesionalnih sportskih klubova koji djeluju kao udruge i jesu li predmetom porezne obveze?
Unfortunately, the financial statements of non-profit organisations are not publicly disclosed, and it is therefore impossible to establish how and under what items these revenues are booked. 
Financijska izvješća neprofitnih organizacija se nažalost ne objavljuju, pa nije moguće ustanoviti kako se i pod kojim stavkama knjiže navedeni prihodi.
Transfers of the FC Dinamo players to foreign football clubs 
Transferi nogometaša NK Dinamo u strane nogometne klubove
The Tax Administration has required from the FC Dinamo all the necessary data and documentation related to player transfers. 
Porezna uprava je od nogometnog kluba Dinamo zatražila sve potrebne podatke i dokumentaciju vezanu za transfere nogometaša.
Pursuant to the concluded contracts, the tax liabilities depend on the manner of payment. 
Temeljem sklopljenih ugovora, porezne obveze ovise o karakteru isplate.
Is the compensation/fee for the sale (transfer) of a player the revenue that can at the end of the year result in the profit 
patente, pronalazačka prava, prava industrijskog vla sništva i slična prava, trpljenje neke radnje, suzdržavanje
of the club which sold the player? 
od neke radnje i dr.).
The legal form of player transfers is also shown in the following opinion of the Tax Administration 
Sportski klubovi u Hrvatskoj - registrirani kao sportske udruge - uglavnom nisu obveznici poreza na dobit, ali mogu biti u sustavu PDV-a.
Accordingly, where one contracting party waives its contractual position against a consideration paid by the other party, this obviously represents a service (in terms of the VAT Act). 
Prema Zakonu o PDV-u, oporezuju se sve isporuke dobara i usluga koje obavi poduzetnik − porezni obveznik u sklopu svoje poduzetničke djelatnosti u tuzemstvu, uz naknadu.
All the above said relates to player transfers in Croatia. 
Opći pojam usluge kao predmeta oporezivanja (čl.
4 TRANSFERS OF ATHLETES IN THE EUROPE UNION 
4. Transferi sportaša u Europskoj uniji
The European Commission attaches great importance to athlete transfers. 
Europska komisija je posvetila veliku pozornost transferima sportaša.
Its policy document ”Developing the European Dimension in Sport” (European Commission, 2011) emphasizes the EU mandate to support, coordinate and implement sport policy measures taken by Member States, while recognizing the need for a thorough review of transfers from both a legal and an economic point of view. 
U dokumentu ”Razvoj europske dimenzije u sportu” (European Commission, 2011), naglašena je obveza EU-a u poticanju, koordinaciji i uspostavi mjera za razvoj i unapređenje sporta zemalja članica, uz potrebu temeljitog preispitivanja transfera kako s pravnog tako i s ekonomskog gledišta.
A study "The Economic and Legal Aspects of Transfers of Players" (European Commission, 2013) has been published on the EU website, dealing with the legal, economic and social aspects of the transfer systems of most European sports clubs, especially in football and basketball. 
Na mrežnoj stranici EU-a objavljena je studija ”Ekonomski i pravni aspekti transfera igrača” (European Commission, 2013) koja razmatra pravne, ekonomske i društvene aspekte sustava transfera većine europskih sportskih klubova, posebice nogometnih i košarkaških.
The legal framework for the transfer system is set up by umbrella sports organisations in order to ensure fair and uniform conditions for sporting competitions in accordance with the principles of equal winning opportunities for each participant and non-discrimination. 
Pravni okvir sustava transfera donose krovna sportska tijela radi osiguravanja pravednih i ujednačenih uvjeta sportskih natjecanja, prema načelima da svaki sudionik treba imati jednaku mogućnost pobjeđivanja i da ni na koji način nije diskriminiran.
The rules introducing greater transparency in transfer-related transactions will facilitate the fight against abuse and improve overall management in football. 
Pravila kojima se uvodi veća transparentnost transakcija vezanih uz transfere, doprinijet će i učinkovitijoj borbi protiv zlouporaba i općenito boljem upravljanju u nogometu.
The study warns of an increase in competitive inequality (reduced competitiveness), at the levels of both the EU and member states, and of inadequate efficiency of current rules in preventing inequality in sports competitions. 
Istraživanje ukazuje da je na razini EU-a i u zemljama članicama povećana natjecateljska nejednakost (smanjena je konkurentnost), te da važeća pravila nisu dovoljno učinkovita u sprečavanju nejednakosti u sport
The EU Commission has recommended that inflated transfer fees should be subject to some kind of a fair play tax through which money would be reallocated among rich and less rich clubs and amateur sports organisations. 
EU komisija je preporučila da bi ”prenapuhane” naknade za transfere mogle biti predmetom neke vrste fair play poreza kojim bi se preraspodijelio novac između bogatih i onih manje bogatih klubova i amaterskog
Hence, the financial power of a club strongly influences its competitiveness, and, consequently, the sports results. 
Stoga financijska snaga kluba značajno utječe na konkurentnost, pa u konačnici i na sportske rezultate.
The transformation of football clubs from non-profit organisations to market-oriented entities in top European leagues was taking place during the 1980s and 1990s. 
Proces preoblikovanja nogometnih klubova iz neprofitnih organizacija u tržišno orijentirane subjekte, u najboljim se europskim ligama odvijao tijekom 1980-ih i 1990-ih godina.
The top national league football has gradually turned into big business with increasing revenues. 
Na najvišim razinama nacionalnih liga, nogomet se postupno pretvorio u krupni biznis s kontinuiranim porastom prihoda.
Changed conditions have posed new challenges (primarily the need for effective management and financial responsibility) which can hardly be responded to by the existing non-profit organisation model. 
Promijenjeni uvjeti donijeli su nove izazove (u prvom redu potrebu efikasnog upravljanja i financijske odgovornosti) na koje postojeći model neprofitnih organizacija nije mogao odgovoriti.
This prompted government authorities to prescribe, through a number of laws, the obligation to transform clubs into economic agents, completely independent of public sources of funding. 
To je središnje vlasti navelo da nizom zakona propišu obvezu preoblikovanja klubova u tržišne subjekte, u potpunosti neovisne o javnim sredstvima.
In Italy, a law of 1981 stipulated that professional clubs should be transformed into joint stock companies, and each profit was to be reinvested in sporting activities. 
U Italiji je zakonom iz 1981. određeno preoblikovanje profesionalnih nogometnih klubova u dionička društva, a svaka je dobit morala biti reinvestirana u sportsku aktivnost.
During the 1990s, the bans on dividend payment to stockholders and on investment of profits in other non-sporting activities were lifted, provided that 10% of the profits were reinvested in football academies for junior players. 
Tijekom 1990-ih ukinuta je zabrana isplate dividende dioničarima i zabrana ulaganja dobiti u ostale nesportske djelatnosti, ali uz obvezu reinvestiranja 10% dobiti u nogometne akademije za razvoj mladih nogometaša.
In England, all first league clubs have been organised as corporations since 1982. 
U Engleskoj su svi prvoligaški klubovi od 1982. ustrojeni kao društva kapitala.
Germany is specific in this respect, as sports clubs in that country can appear in four different legal forms. 
U Njemačkoj je situacija donekle specifična, budući da postoje četiri različita pravna oblika.
Since 1998, the clubs have been able to take some form of a company. 
Od 1998. klubovi mogu biti ustrojeni u nekom od oblika trgovačkog društva.
However, instead of direct transformation, most clubs organised as associations have established corporations by contributing the entire enterprises, or the professional operations thereof as stakes. 
No, većina se klubova nije odlučila na direktno preoblikovanje, već su klubovi-udruge osnivali trgovačka društva kapitala u koja su kao uloge unosili cijelo poduzeće, ili profesionalni pogon kao ustrojbeni dio poduzeća.
The tax positions of sports clubs in both Croatia and EU member states are determined by their organisational forms. 
Ustroj klubova, kako u Hrvatskoj tako i u EU zemljama, određuje njihov porezni položaj.
Thus, the applicable tax regulations provide a more favourable position to nonprofit organisations (in the form of income tax and profit tax exemptions, reduced rates or exemptions within the VAT system). 
Ukoliko se radi o neprofitnim organizacijama, primjenjuju se porezne odredbe koje im omogućuju povoljniji porezni položaj (razna izuzeća u oporezivanju dohotka i dobiti, snižene stope ili izuzeće u sustavu PDV-a).
However, illegal activities related directly or indirectly to taxation (FATF, 2009.) pose a more serious problem. 
Izraženiji su problemi nelegalnih financijskih aktivnosti direktno ili indirektno povezanih s oporezivanjem (FATF, 2009.).
The growing economic importance of sports and globalisation (especially in football) have not only positive but also negative effects. 
Rastući ekonomski značaj sporta, uz globalizaciju, posebice u nogometu, osim pozitivnih donosi i negativne posljedice.
Various cash flows and transactions, as well as a large number of participants increase the risks of illegal activities (money laundering, corruption, tax fraud or evasion, tax registration in countries with more favourable tax rates, and tax offenses). 
Raznovrsni novčani tokovi i transakcije, te veliki broj sudionika pridonose povećavanju rizika od nelegalnih aktivnosti (pranje novca, korupcija, utaja ili izbjegavanje poreza, registracija u zemljama s povoljnijim poreznim stopama, porezni prekršaji).
One of the risky transactions is also the transfer of players. 
Jedna od takvih rizičnih transakcija je i transfer igrača.