Porezni aspekti obavljanja odvjetničke djelatnosti

master's thesis

• Title (english): Tax implications in law pratcite
• Author: Sven Plašćar
• Mentor: Nikola Mijatović (mentor)
• Committee member: Nikola Mijatović (predsjednik povjerenstva)
• Committee member: Mateja Held (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2022-04-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law; Financial Law

Abstract

Odvjetništvo ima svoje začetke još u antičkoj Grčkoj, a danas je odvjetništvo kao struka prošireno svakom državom na svijetu i čini važan udio u BDP-u svake razvijene države. Iz tog razloga odvjetnička djelatnost predstavlja i važnu temu kada se radi o javnim davanjima koje su odvjetnici dužni plaćati. Obveze odvjetnika ovise o organizacijskom obliku u sklopu kojeg obavljaju odvjetničku djelatnost pa se tako razlikuju modaliteti samostalnih odvjetničkih ureda, zajedničkih odvjetničkih ureda te odvjetničkih društava koja se osnivaju kao trgovačka društva – pravne osobe. Ovaj rad detaljno obrađuje problematiku ključnih poreznih obveza s kojima se potencijalno odvjetnici u sva tri modaliteta mogu susresti te prikazuje posebnosti u poreznom sustavu koje su svojstvene baš odvjetničkoj struci.

Abstract (english)

The legal profession has its origins in ancient Greece, and today the legal profession has expanded to every country in the world and makes an important share of the GDP of every developed country. For this reason, the legal profession is also an important topic when it comes to public fees that lawyers are required to pay. The obligations of lawyers depend on the organizational form in which they perform legal activities, so there are different modalities of independent law practices, joint law practices and law firms established as companies - legal entities. This paper deals in detail with the issue of key tax liabilities that lawyers potentially in all three modalities may encounter and presents the specifics of the tax system that are important to the legal profession.

• Keywords: odvjetništvo; porez; PDV; porez na dobit; porez na dohodak; samostalna djelatnost; odvjetničko društvo
• Keywords (english): law practice; tax; VAT; income tax; self-employment; law firm
• Language: croatian
• URN:NBN: urn:nbn:hr:199:696635
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra prava (magistar/magistra prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Closed access
• Created on: 2022-04-20 10:07:47