English for Tax Administration 2 Lecturer: Miljen Matijašević G10, room 6/I, Wed 11:00-12:00 e-mail: miljen.matijasevic@gmail.com Session 6

Today’s Session Revision / Practice Taxes in Croatia

Revision of the last session Principles of Taxation

Revision of the last session What tax provisions are applied in the taxation procedure? Do taxpayers have to file tax returns? What happens if a document relevant for taxation is in a foreign language? When must a taxpayer have an opportunity to make a declaration of facts relevant to taxation? Can information obtained in the taxation procedure be disclosed by the employees of the Tax Administration? How are benefits derived from crime taxed? What happens in case of sham transactions?

Practice Do the exercises on p.6 Do the exercise on p. 7 Vocabulary practice Comprehension check Do the exercise on p. 7 Language focus: conditional clauses Translate the text into Croatian

Taxes in Croatia Unit 3

Taxes in Croatia values of the Croatian economy free market entrepreneurial freedom equal rights guaranteed to both domestic and foreign investors a system of direct an indirect taxes agreements to avoid double taxation

Taxes in Croatia The chart shows the following information: tax taxpayers tax base tax rate legal act (basis) recipient of tax revenues (e.g. state, county, municipality/town)

Taxes in Croatia 1 Translate into Croatian value added tax (VAT) excise taxes tax on car insurance premiums tax on gains from games of chance personal income tax corporate income tax real property transfer tax inheritance and gift tax

Taxes in Croatia 1 ANSWERS: porez na dodanu vrijednost (pdv) trošarine/posebni porezi porez na premije automobilskog osiguranja porez na dobitke od igara na sreću porez na dohodak porez na dobit porez na promet nekretnina porez na nasljedstva i darove

Taxes in Croatia 2 Translate into Croatian motor vehicle tax boat tax slot-machine tax consumption tax second home tax trading name tax public land use tax local surtax

Taxes in Croatia 2 ANSWERS: porez na cestovna motorna vozila porez na plovila porez na automate za zabavne igre porez na potrošnju porez na kuće za odmor porez na tvrtku ili naziv porez na korištenje javnih površina prirez

Taxes in Croatia STATE TAXES VAT excise taxes tax on car insurance premiums tax on gains from games of chance corporate income tax real property transfer tax (40%) inheritance and gift tax (for immovable property – 40%)

Taxes in Croatia COUNTY TAXES inheritance and gift tax (monetary and movable property) motor vehicle tax boat tax slot-machine tax personal income tax (partly)

Taxes in Croatia MUNICIPALITY/TOWN TAXES personal income tax (partly) real property transfer tax (60%) inheritance and gift tax (immovable property – 60%) consumption tax second home tax trading name tax public land use tax local surtax

Taxes in Croatia Do the exercises on p.12

Thank you for your attention!