News

Amendments to tax regulations – Year 2025 – Part 4

As of January 1, 2025, amended tax regulations in the areas of local taxes, personal income tax, contributions, value added tax and general tax came into force. Below, we present the most significant amendments to the tax regulations.

Change of Jurisdiction at the European Courts

Change of Jurisdiction at the European Courts

The European Court of Justice (ECJ) is competent for the areas of VAT, customs and excise duty law. These areas of law are determined by EU law. The ECJ decides on legal issues relating to the application and interpretation of the EU law. National courts can refer questions to the ECJ in the form of a reference for a preliminary ruling. It has now been decided to amend the Statue of the European Court of Justice and change its jurisdiction. In the future, the General Court (EGC) will make decisions in specific areas, including VAT, customs, excise duties and the tariff classification of goods in the Combined Nomenclature. The transfer of jurisdiction concerns requests for preliminary rulings that are submitted from 1 October 2024.

New Accounting Act

New Accounting Act

The new Accounting Act has been published in the Official Gazette, No. 85/24, on July 19, 2024, and it comes into effect on July 27, 2024. On the date the new Act becomes effective, the existing Accounting Act (Official Gazette, No. 78/15, 134/15, 120/16, 116/18, 42/20, 47/20, 114/22, and 82/23) ceases to apply.

VAT and fixed establishments

VAT and fixed establishments

The European Court of Justice (ECJ) has consistently ruled that a group company does not constitute a VAT fixed establishment of another foreign group company.

VAT refund to taxpayers with registered office in another member state

VAT refund to taxpayers with registered office in another member state

Taxpayers from other EU member states have the right to submit a request for the refund of VAT charged for goods and services in the Republic of Croatia through the electronic VAT refund system (VAT REFUND) of the member state in which they have their registered office, permanent establishment, residence, or habitual residence; not through the Croatian Tax Administration system.

Professional literature
The largest selection of manuals and books on management and accounting and legal practice in the field of tax and business law can be found on the website of the College of Financial Management RRIF.
Lectures and professional meetings

You can find more about trainings, lectures and professional gatherings on the website TPA Croatia

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