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26374
POREZ NA DODANU VRIJEDNOST
25,22
€
22,70
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About the book POREZ NA DODANU VRIJEDNOST
Republika Hrvatska je uvođenjem poreza na dodanu vrijednost, s primjenom od 1. siječnja 1998. godine, preuzela sustav oporezivanja koji je zastupljen u zemljama Europske unije. Porez na dodanu vrijednost karakteriziraju potrošni oblik, načelo odredišta i kreditna metoda.
Zakon o PDV-u je utemeljen na potrošnom obliku budući se PDV obračunava na sve isporuke dobara i obavljene usluge, osim onih koje su Zakonom oslobođene ili izuzete. Sukladno načelu odredišta dobra se oporezuju u mjestu gdje se konačno i troše bez obzira jesu li proizvedena u tuzemstvu ili su uvezena. Prema tzv. kreditnoj metodi (metodi odbitka) plaćeni porez pri kupnji odbija se od poreza obračunanog pri prodaji proizvoda, odnosno usluga.
Author/s
Publisher/s
ISBN
978-953-6290-44-4
Binding
soft
Year of issue
2008
Number of pages
544
Format
24 x 15 cm