Porez na promet nekretnina u praksi Visokog upravnog suda Republike Hrvatske

undergraduate thesis

• Title (english): Real estate transfer tax in the practice of the High administrative court of the Republic of Croatia
• Author: Iva Škalic
• Mentor: Mateja Held (mentor)
• Committee member: Mateja Held (predsjednik povjerenstva)
• Committee member: Lana Ofak (član povjerenstva)
• Committee member: Marko Turudić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Administrative Law); Zagreb
• Defense date and country: 2024-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Promet nekretnina je svako stjecanje nekretnine u Republici Hrvatskoj. Predmet oporezivanja je nekretnina odnosno nepokretna stvar, zemljišna (katastarska) čestica uključujući sve ono što je razmjerno s njom trajno povezano na njezinoj površini ili ispod nje. Temeljni zakon koji se primjenjuje u postupku utvrđivanja porezne obveze kod prometa nekretnina je Zakon o porezu na promet nekretnina. Postupak utvrđivanja porezne obveze provodi Porezna uprava. Nije svaki promet nekretnina podložan oporezivanju, u nekim slučajevima porezni obveznik biti će oslobođen plaćanja poreza. U nekim slučajevima porezna obveza biti će pogrešno utvrđena pa nerijetko dolazi do sudskih sporova u kojima stranka traži priznavanje svojih zakonom utvrđenih prava.

Abstract (english)

Real estate transfer refers to any acquisition of real estate in the Republic of Croatia. The subject of taxation is real estate, meaning immovable property, including land (cadastral plot) and everything that is permanently attached to it, either on its surface or below it. The primary law governing the determination of tax liability for real estate transactions is the Property Transfer Tax Act. The Tax Administration is responsible for determining tax obligations. Not every real estate transaction is subject to taxation; in some cases, the taxpayer may be exempt from paying tax. Additionally, in certain cases, the tax liability may be incorrectly assessed, leading to legal disputes where parties seek recognition of their legally established rights.

• Keywords: nekretnina; porez; upravni spor; porezni obveznik
• Keywords (english): real estate; tax; administrative dispute; taxpayer
• Language: croatian
• URN:NBN: urn:nbn:hr:199:572837
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-09-27 07:23:09