1. English for Tax Administration 2
Lecturer: Miljen Matijašević
G10, room 6/I, Wed 11:00-12:00
Session 6

2. Today’s Session
Revision / Practice
Taxes in Croatia

3. Revision of the last session
Principles of Taxation

4. 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?

5. 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

6. Taxes in Croatia
Unit 3

7. 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

8. 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)

9. 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

10. 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

11. 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

12. 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

13. 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%)

14. 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)

15. 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

16. Taxes in Croatia
Do the exercises on p.12

17. Thank you for your attention!