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undergraduate thesis
Porez na promet nekretnina
2015. urn:nbn:hr:209:229242
Bonić, Gordana
European Business School Zagreb

Cite this document

Bonić, G. (2015). Porez na promet nekretnina (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:209:229242

Bonić, Gordana. "Porez na promet nekretnina." Undergraduate thesis, European Business School Zagreb, 2015. https://urn.nsk.hr/urn:nbn:hr:209:229242

Bonić, Gordana. "Porez na promet nekretnina." Undergraduate thesis, European Business School Zagreb, 2015. https://urn.nsk.hr/urn:nbn:hr:209:229242

Bonić, G. (2015). 'Porez na promet nekretnina', Undergraduate thesis, European Business School Zagreb, accessed 14 March 2023, https://urn.nsk.hr/urn:nbn:hr:209:229242

Bonić G. Porez na promet nekretnina [Undergraduate thesis]. Zagreb: European Business School Zagreb; 2015 [cited 2023 March 14] Available at: https://urn.nsk.hr/urn:nbn:hr:209:229242

G. Bonić, "Porez na promet nekretnina", Undergraduate thesis, European Business School Zagreb, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:209:229242

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Metadata
TitlePorez na promet nekretnina
AuthorGordana Bonić
MentorAljoša Šestanović (mentor)
Committee memberDragan Stanković (predsjednik povjerenstva)
Committee memberGabrijela Budimir Šoško (član povjerenstva)
GranterEuropean Business School Zagreb
Zagreb
Defense date and country2015-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Zakoni koji uređuju oporezivanje prometa nekretnina jesu Zakon o porezu na dodanu vrijednost i Zakon o porezu na promet nekretnina. Zakon o porezu na dohodak uređuje oporezivanje dohotka po osnovi otuđenja nekretnina. U radu se objašnjava koji se od navedenih zakona primjenjuje u konkretnim slučajevima te koje se posebnosti javljaju pri oporezivanju prometa nekretnina. Posebna pažnja, prema odredbama Zakona o porezu na dodanu vrijednost, posvećena je oporezivanju pri kupnji/gradnji nekretnine, oporezivanju kod statusnih promjena, unosa nekretnine u trgovačko društvo te u slučajevima prijenosa gospodarske cjeline. Važnu ulogu u ovom zakonu zauzima i oporezivanje nekretnina kod prenamjene, kao i pravila u priznavanju pretporeza. Prema odredbama Zakona o porezu na promet nekretnina, pozornost je posvećena oporezivanju nekretnina kod ugovora o doživotnom/dosmrtnom uzdržavanju, te propisanim oslobođenjima od plaćanja poreza na promet nekretnina. Također je objašnjen način oporezivanja kada nekretninu stječu strane pravne ili fizičke osobe, kao i porezna oslobođenja koja se javljaju prema drugim propisima u prometu nekretnina.
Abstract (english)
Laws regulating taxation of property sale are the Value Added Tax Act and the Property Sale Tax Act. The Personal Income Tax Act regulates taxation of income based on disposal of property. The paper explains which of the said acts applies in specific cases and which specific provisions apply to taxation of property sale. Pursuant to the provisions of the Value Added Tax Act, special attention is paid to taxation in case of purchase/building of a property, taxation in case of status changes, contribution of property to a company, and in case of transfer of a business entity. Taxation of property in case of conversion also plays an important role in this act, as well as the rules for recognition of input tax. The provisions of the Property Sale Tax Act particularly focus on taxation of property in case of lifelong support contracts and contracts for support until death, and prescribed exemptions from property sale tax. They also explain taxation in case a property is acquired by a foreign legal or natural person and tax exemptions applicable under other regulations on property sale.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:209:229242
Study programmeTitle: Undergraduate study program Entrepreneurship economics
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-04-19 09:29:07