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Tax Rulings and EU State Aid Law: Lessons for Croatia (CROSBI ID 658763)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Žunić Kovačević, Nataša ; Gadžo, Stjepan Tax Rulings and EU State Aid Law: Lessons for Croatia // Economic and Social Development (Book of Proceedings), 26th International Scientific Conference on Economic and Social Development - "Building Resilient Society". 2017. str. 544-554

Podaci o odgovornosti

Žunić Kovačević, Nataša ; Gadžo, Stjepan

engleski

Tax Rulings and EU State Aid Law: Lessons for Croatia

Tax rulings and advance pricing agreements (APAs) are perceived by policymakers around the globe as important instruments for enhancing taxpayers’ legal certainty. Croatian tax law saw the introduction of these schemes only fairly recently. Namely, advance tax rulings have been introduced in 2015, but hitherto there is limited practical experience with its usage. On the other hand, other EU member states which had rich experience with tax rulings and APAs are currently faced with new legal developments. Most importantly, administrative tax practices in a number of countries have been put under scrutiny from the perspective of EU state aid law. Against this background, aim of the present paper is to derive some lessons for Croatian policymakers and taxpayers when it comes to the usage of advance tax rulings and APAs in the future

tax law, tax rulings, advance pricing agreements, state aid law

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Podaci o prilogu

544-554.

2017.

objavljeno

Podaci o matičnoj publikaciji

Economic and Social Development (Book of Proceedings), 26th International Scientific Conference on Economic and Social Development - "Building Resilient Society"

Podaci o skupu

26th International Scientific Conference on Economic and Social Development – "Building Resilient Society" – Zagreb, Croatia, 8-9 December 2017

pozvano predavanje

08.12.2017-09.12.2017

Zagreb, Hrvatska

Povezanost rada

Pravo