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master's thesis
Porezni tretman stjecanja dobara iz EU
2024. urn:nbn:hr:192:475839
Sila, Elizabeta
University of Rijeka
Faculty of Economics and Business

Cite this document

Sila, E. (2024). Porezni tretman stjecanja dobara iz EU (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:475839

Sila, Elizabeta. "Porezni tretman stjecanja dobara iz EU." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:475839

Sila, Elizabeta. "Porezni tretman stjecanja dobara iz EU." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:475839

Sila, E. (2024). 'Porezni tretman stjecanja dobara iz EU', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 09 April 2025, https://urn.nsk.hr/urn:nbn:hr:192:475839

Sila E. Porezni tretman stjecanja dobara iz EU [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2024 [cited 2025 April 09] Available at: https://urn.nsk.hr/urn:nbn:hr:192:475839

E. Sila, "Porezni tretman stjecanja dobara iz EU", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:192:475839

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Metadata
TitlePorezni tretman stjecanja dobara iz EU
Title (english)Tax treatment of acquisition of goods from the EU
AuthorElizabeta Sila
MentorHelena Blažić Pečarić (mentor)
Committee memberHelena Blažić Pečarić (predsjednik povjerenstva)
Committee memberMaja Grdinić (član povjerenstva)
Committee memberMario Pečarić (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2024-09-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ovim radom se obrađuje porezni tretman stjecanja dobara u Europskoj Uniji. Cilj rada je definirati pojam poreznog obveznika, prikazati registraciju poreznih obveznika u sustav za PDV i sam proces dodjeljivanja PDV identifikacijskog broja. Radom se upoznaje sa načinom rada VIES baze podataka putem koje se provjeravaju PDV identifikacijski brojevi prije samoga stupanja u poslovni proces sa drugim poreznim obveznikom. Također u radu je objašnjen pojam stjecanja dobara iz EU u kratkim koracima koji... More su potkrijepljeni primjerima za svaki određeni korak. Na kraju je prikazan primjer poreznog obveznika AVE-TEHNIKA d.o.o. koja se bavi nabavom dobara iz Europske Unije. Radom se dolazi do zaključka da prilikom poslovanja sa inozemnim poreznim obveznikom obje strane koje stupaju u poslovni odnos moraju detaljno poznavati zakonodavne okvire obiju država. Također prije samog stupanja u poslovni odnos obvezna je provjera PDV identifikacijskog broja kako bi se porezna obvezna mogla prikazati na ispravan način. Ulaskom u Europsku uniju pojednostavilo se trgovanje sa zemljama članicama EU-a, međutim zbog ukidanja carinskih barijera sve su češće porezne prijevare koje je teško uočiti. Less
Abstract (english)
This paper deals with the tax treatment of the acquisition of goods from the European Union. The aim of the work is to define the concept of taxpayer, to show the registration of taxpayers in the VAT system and the process of assigning a VAT identification number. Through the paper is coming familiar with the way the VIES database works, through which VAT identification numbers are checked before starting a business process with another taxpayer. Additionally, the paper explains the concept of... More acquiring goods from the EU in brief steps, which are supported by examples for each specific step. Finally, an example of the taxpayer AVE-TEHNIKA d.o.o. is presented, which deals with the procurement of goods from the European Union. It is important to note that when conducting business with foreign taxpayers, both parties entering into a business relationship must be familiar with the legislative frameworks of both countries Additionally, prior to entering into a business relationship, it is mandatory to verify the VAT identification number in order to correctly represent the tax obligation With the accession to the European Union, trading with EU member states has been simplified, but due to the elimination of customs barriers, tax fraud is increasingly difficult to detect. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:475839
Study programmeTitle: Business economics; specializations in: Finance, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business
Course: Finance
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni/a magistar/magistra ekonomije (sveučilišni/a magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-11-09 10:30:09
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