1. English for Tax Administration IV

2. General info Lecturer: Dr. sc. Marijana Javornik Čubrić
Classes: Tuesday 11:30-13:00
Office hours: Tuesday 10:00 – 11:00, Room No. 6
Contact:

3. Coursebook
M. Javornik Čubrić, English for Tax Administration Study, Društveno veleučilište u Zagrebu, 2009.
Units 6-9

4. Course outline
Feb. 28 Introduction and revision of the Croatian tax system
March 7 The Tax Administration
March 14 The European Union
March 21 Economic and Monetary Union and the Euro
March 28 Taxation in the EU
April 11 OLAF
April 18 The European Court of Auditors
April 25 The European Central Bank
May 2 Cyberspace fraud and abuse
May 9 Revision; sample test
May 16 Mid-term examination
May 23 Translation practice, student presentations
May 30 Final revision and signatures

5. Presentations 1-3 students Duration: up to 15 minutes
At least two sources (one written)
Notes allowed; reading is not
Draft to be sent one week in advance

6. Suggested topics Changes in the Croatian tax system Croatia in the EU
EU today
European Monetary Union
Taxation in various European countries

7. Revision

8. Translate into Croatian:
On January 1, 2017, Croatia woke to a new, reformed tax system which, the Government hopes, aims at ending the frequent and endless amendments and finally sets the grounds for an attractive investment environment. The Government has delivered a comprehensive reform by changing as many as 15 tax-related acts. Most of the provisions have entered into force on January 1, 2017, with certain exceptions which will take effect in 2018 or 2019.

9. Croatian tax system Croatian tax system includes the following taxes:
Corporate income tax or ___________
Personal _________ tax
Value-_______ tax
Special taxes (________ duties)
Real estate _______ tax
Levies on the organisation of ____________

10. Croatian tax system includes the following taxes:
Corporate income tax or profit tax
Personal income tax
Value-added tax
Special taxes (excise duties)
Real estate transfer tax
Levies on the organisation of games fo chance

11. VAT
Croatia raised standard VAT rate for ________ when it joined the EU at the start of 2013 (from ___ to ___ %)

12. Croatia raised VAT for 2% when it joined the EU at the start of 2013 (from 23 to 25%)

13. Translate the following:
Another new law which came into force in 2017 was the VAT Act, which envisaged a lower, 13% VAT rate on electricity, farm seeds or child car seats, and a higher, 25% VAT rate on restaurant services.

14. Translate into English:
Izmjenama Zakona o PDV-u nije se diralo u najnižu stopu od 5 posto, pa ona i nadalje ostaje za kruh, mlijeko, lijekove i ortopedska pomagala te knjige.

15. PIT
PIT is paid on worldwide income in case of _____________ in Croatia.
Two types of taxpayers are: _____________ and __________
PIT is based on the income earned for _________ work, _________ activities and from ___________ rights

16. PIT is paid on worldwide income in case of tax residency in Croatia.
Two types of taxpayers are: residents and non-residents
PIT is based on the income earned for paid work, independent activities and from property rights

17. Translate into Croatian:
25% and 40% income tax rates have been lowered to 24% and 36%, and tax brackets have been changed as well. Incomes amounting to a maximum HRK 17,500 will be taxed at the 24% rate, while incomes exceeding that amount will be taxed at 36%.

18. Excise duties
Excise duties are paid on certain products, such as….

19. Oil, tobacco products, alcoholic and non-alcoholic beverages, beer, coffee, automobiles and other motor vehicles, vessels and aircraft, luxury products

20. Real estate transfer tax
Taxpayers:
Tax base:
Tax rate:

21. Taxpayers: buyers of real property
Tax base: market value of the real property
Tax rate: 4% (lowered from 5%)

22. Translate the following terms:
Izbjegavanje poreza
Utaja poreza
Porezna olakšica
Oslobođenje od poreza
Porezna obveza
Porezni propisi

23. Izbjegavanje poreza – tax avoidance
Utaja poreza – tax evasion
Porezna olakšica – tax benefit
Oslobođenje od poreza – tax exemption
Porezna obveza – tax liability
Porezni propisi – tax provisions

24. Complete the following:
VAt taxpayer is any ________ and ___________ person (entrepreneur) delivering _______ or performing _________. Any _________ or __________ of goods is also a taxable person.

25. VAT taxpayer is any legal and natural person (entrepreneur) delivering goods or performing services. Any importer or exporter of goods is also a taxable person.

26. Thank you for your attention!