natgillin/translations-raw huggingface dataset:
• 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.
There is an endeavour to standardize the tax structures via harmonisation, while the greatest lack of harmony can still be seen within the tax rates. 
Harmonizacijom se pokušavaju ujednačiti porezne strukture dok su najveće neusklađenosti još uvijek zamjetne unutar poreznih stopa.
In the EU the taxation of alcoholic beverages, tobacco products and mineral oils is ordered by the general agreement for products subject to excise duty and on the holding, movement and monitoring of such products (92/12/EEC, 92/108/EEC, 94/74/EC, 96/99/EC). 
Općim sporazumom o posjedovanju, kretanju i nadgledanju proizvoda koji se oporezuju trošarinama (92/12/EEC, 92/108/EEC, 94/74 /EC, 96/99/EC) u EU se uređuje oporezivanje alkoholnih pića, duhanskih proizvoda i naftnih derivata.
Members may retain already existing or introduce new excises on some other products, on condition that the movement of these products does not require special customs formality on border crossings and that these goods are allowed freedom of movement (including non-taxation by excise duties) in the cross-border trade among the members. 
Članice mogu zadržati već postojeće ili uvoditi nove trošarine na neke druge proizvode, ali uz uvjet da promet tih proizvoda pri prelasku granice ne zahtijeva posebne carinske formalnosti i da je tim dobrima omogućeno slobodno kretanje (i neoporezivanje trošarinama) u prekograničnom prometu među članicama.
This kind of freedom of movement is conditional upon the existence of bonded warehouses and appropriate customs/tax documents that have to accompany these products in cross-border trade. 
Takvo slobodno kretanje uvjetovano je postojanjem carinskih skladišta i odgovarajućih carinskih/poreznih dokumenata koji moraju pratiti te proizvode u prekograničnom prometu.
The basic principle is the taxation of these products in the consuming country according to the rates that are applied in this country. 
Osnovno načelo jest oporezivanje tih proizvoda u zemlji potrošnje po stopama koje se primjenjuju u toj zemlji.
The agreement defines minimum rates, although there are considerable differences in the rates among the member countries, which creates a fair amount of difficulties in trade across the border (cross-border shopping smuggling). 
Sporazumom su određene minimalne stope iako postoje znatne razlike u stopama među zemljama članicama, što stvara dosta teškoća u pograničnom prometu (prekogranična kupovina, krijumčarenje).
As well as the need to harmonise the rates, it is also to a certain extent necessary to harmonise other essential questions of tax structure. 
Uz potrebu usklađivanja razlika u stopama, u određenoj je mjeri nužno uskladiti i druga bitna pitanja porezne strukture.
Although a series of harmonisation documents have been passed and adopted (Committee on Excise Duties has been founded for the sake of implementing the common policy), in the future, especially because of the acceptance of new members, considerable efforts will have to be made so that any very great differences in the tax structures among the countries can be reduced to the smallest possible measure. 
Iako je donesen i usvojen niz dokumenata o harmonizaciji (radi provođenja zajedničke politike osnovan je i poseban Odbor za trošarine) na tom će području u budućnosti, posebice zbog primanja novih članica, trebati uložiti znatne napore da se velike razlike u poreznim strukturama među zemljama svedu na što manju mjeru.
From 1994 to 1999, eight excises were introduced in Croatia (on coffee; mineral oils; alcohol and alcoholic beverages; tobacco products; beer; non alcoholic beverages; passenger cars; other vehicles; vessels and planes; luxury products). 
U Hrvatskoj je od 1994. do 1999. godine uvedeno osam trošarina (na kavu; naftne derivate; alkohol i alkoholna pića; duhanske prerađevine; pivo; bezalkoholna pića; osobne automobile, ostala motorna vozila, plovila i zrakoplove te na luksuzne proizvode).
The number of excises in Croatia is considerably smaller than those in most of the countries of the EU, where in some of them up to 20 different products are taxed in this way (Denmark, France) (OECD, 2000). 
Broj trošarina u Hrvatskoj znatno je manji od broja trošarina u većini zemalja EU, gdje se u nekima od njih oporezuje i do 20 različitih proizvoda (Danska, Francuska) (OECD, 1965-2000)..
This table shows that in Croatia excise duties as a share in GDP is close to the European average, while in total tax revenue it is almost 80% higher than the average in the countries of the EU. 
Iz tablice vidimo da je u Hrvatskoj udio trošarina u BDP-u blizak europskom prosjeku, dok je udio u ukupnim poreznim prihodima gotovo 80% veći od prosječnoga u zemljama EU.
Excises are paid in Croatia by both producers and importers, and since 1 January 2002, the tax procedure has been carried out by the Customs Administration. 
Trošarine u Hrvatskoj plaćaju proizvođači i uvoznici, a postupak oporezivanja od 1. siječnja 2002. godine provodi Carinska uprava.
Excises that have been defined in common for EU countries have been introduced into Croatia; below we shall give a more detailed comparison of the European and the Croatian systems. 
Trošarine koje su zajednički određene za zemlje EU uvedene su i u Hrvatskoj te u nastavku donosimo detaljniji usporedni prikaz europskoga i hrvatskog sustava.
This is at the same time about the most important excises in Croatia (on mineral oils, on tobacco products and alcohol beverages), by which almost 90% of all revenue from excises is collected. 
Istodobno je riječ i o najvažnijim trošarinama u Hrvatskoj (na naftne derivate, duhanske prerađevine i alkohol) kojima se ubire gotovo 90% ukupnih prihoda od trošarina.
Excise on tobbaco products 
Trošarine na duhanske prerađevine
The Common Taxation of Tobacco Products Agreement which has been in force since 1993 determines the common tax structure in the member countries, the minimum rates and the harmonisation of procedures for the keeping and moving of taxable products. 
Sporazum o zajedničkom oporezivanja duhanskih prerađevina koji se primjenjuje od 1993. godine određuje zajedničku poreznu strukturu u zemljama članicama, minimalne stope i usklađivanje postupaka držanja i kretanja oporezivih proizvoda.
The taxable items are cigarettes, cigars and cigarillos, smoking tobacco, fine-cut tobacco for the rolling of cigarettes, and other smoking tobacco. 
Predmet oporezivanja su cigarete, ostali duhanski proizvodi, cigare i cigarilosi, duhan za pušenje, rezani duhan za ručno slaganje cigareta i ostali duhan za pušenje.
• Excise duty on cigarettes (Directive 92/79/EEC, 99/81/CE) is calculated according to a special method (per unit of product, or on 1,000 items) and by the proportional method (ad valorem, calculated on the basis of the maximum retail selling price). 
• Trošarina na cigarete (Smjernice 92/79/EEC, 99/81/CE) obračunava se posebnom metodom (per unit, po jedinici proizvoda, odnosno na 1000 komada) i proporcionalnom metodom (ad valorem, s obzirom na maksimalnu maloprodajnu cijenu).
Taking into consideration both methods of calculation, a minimum rate of 57% of the retail price is prescribed (including other taxes, e.g., sales tax or VAT) for the most popular category of cigarette, later called the “57% rule”. 
Uzimajući u obzir oba načina obračuna, propisana je minimalna stopa od 57% maloprodajne cijene (koja uključuje i ostale poreze, npr. porez na promet ili PDV) za najpopularniju kategoriju cigareta, kasnije nazvana “pravilo 57%”.
For the sake of avoiding the effect of inflation during the ad valorem calculation, the rate is set every 1 January according to the statistical data about the rise in retail prices. 
Stopa se, radi izbjegavanja utjecaja inflacije pri obračunu ad valorem, za svaku godinu utvrđuje 1. siječnja na temelju statističkih podataka orastu maloprodajnih cijena.
• Excises on other tobacco products (Directives 92/80/EEC, 99/81/CE) are calculated either as a percentage of the retail price or per unit, or per kilogram. 
• Trošarine na ostale duhanske proizvode (Smjernice 92/80/EEC, 99/81/CE) obračunavaju se ili u postotku maloprodajne cijene ili po komadu, odnosno kilogramu.
• Member countries can choose the proportional method or the special method of calculation alone, or a combination of the two methods. 
• Članice mogu izabrati samo proporcionalnu ili posebnu metodu obračuna, ali i kombinaciju tih dviju metoda.