1. English for Tax Administration IV

2. General info Lecturer: dr. sc. Marijana Javornik Čubrić
Classes: Tuesday 11:30-12:30
Office hours: Tuesday 10:00 – 11:00, Room No. 6
Contact:

3. Coursebook
M. Javornik Čubrić, English for Tax Professionals, Narodne novine, 2018
Units 10-18

4. Topics Unit 10 Tax Administration Unit 11 Electronic Commerce Act
PART III: TAXES IN THE EUROPEAN UNION
Unit 12 Treaty on the Functioning of the European Union
Unit 13 Economic and Monetary Union and the Euro
The Failure of the Euro
Unit 14 Taxation in the European Union
Unit 15 European Court of Auditors
Unit 16 OLAF
Unit 17 European Central Bank
Unit 18 Double Taxation in the European Union

5. Course outline
Feb. 27 Introduction and revision of the Croatian tax system
March 6 The Tax Administration
March 13 The Treaty on the Functioning of the EU
March 20 Economic and Monetary Union and the Euro
March 27 Taxation in the EU
April 3 The European Court of Auditors
April 17 OLAF
April 24 The European Central Bank
May 8 Double Taxation in the EU
May 15 Revision; sample test
May 22 Mid-term examination
May 29 Final revision and signatures

6. 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
Substitute for the oral part of the examination

7. Suggested topics Changes in the Croatian tax system Croatia in the EU
EU today
Brexit
European Monetary Union
Taxation in various European countries
Tax havens

8. Revision

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

11. VAT Old VAT rates: 0, 10, 23% New VAT rates: 0, 13, ___
Croatia raised VAT for ________ in 2013 when it joined the EU at the start of 2013.
Old VAT rates: 0, 10, 23%
New VAT rates: 0, 13, ___

12. Old VAT rates: 0, 10, 23% New VAT rates: 0, 13, 25%
Croatia raised VAT for 2% in 2013 when it joined the EU at the start of 2013.
Old VAT rates: 0, 10, 23%
New VAT rates: 0, 13, 25%

13. 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

14. 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

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

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

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

18. Taxpayers: buyers of real property
Tax base: market value of the real property
Tax rate: 4%

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

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

21. Translate the following terms into English:
Porezni obveznik
Porezna osnovica
Pravo na očitovanje
Poduzetnička sloboda
Trošarina
Povrat poreza na dodanu vrijednost
Stopa prireza

22. Porezni obveznik - taxpayer
Porezna osnovica – taxable base
Pravo na očitovanje – right to declaration
Poduzetnička sloboda – entrepreneurial freedom
Trošarina – excise duty
Povrat poreza na dodanu vrijednost – VAT refund
Stopa prireza – surtax rate

23. Translate into Croatian:
Natural person
Right to appeal
Non-disclosure obligation
Legally binding decision
Real estate transfer tax
Taxable transaction
Taxable activity

24. Natural person – fizička osoba
Right to appeal – pravo na žalbu
Non-disclosure obligation – obveza čuvanja porezne tajne
Legally binding decision – pravno obvezujuća odluka
Real estate transfer tax – porez na promet nekretnina
Taxable transaction – oporezivi pravni posao
Taxable activity – oporeziva djelatnost

25. Complete the text with the words below:
legal, free, invested, domestic, foreign
Entrepreneurial freedom and a _______ market are the foundations of the Croatian economy. The Republic of Croatia guarantees the same _______ position on the market to all entrepreneurs, both ________ and foreign. The Republic of Croatia also guarantees to ________ investors that they may take their profits and _________ capital out of the country at any time.

26. Entrepreneurial freedom and a free market are the foundations of the Croatian economy. The Republic of Croatia guarantees the same legal position on the market to all entrepreneurs, both domestic and foreign. The Republic of Croatia also guarantees to foreign investors that they may take their profits and invested capital out of the country at any time.

27. Complete the statements:
The General Tax Law regulates ____________________.
Parties to tax law relations are obliged to act in _____________.
Special taxes on certain products are also called _________.
The tax base for VAT is the sales price of all goods _________ or services _________.

28. The General Tax Law regulates the legal relations of taxpayers and tax authorities.
Parties to tax law relations are obliged to act in good faith.
Special taxes on certain products are also called excise duties.
The tax base for VAT is the sales price of all goods delivered or services performed.

29. Translate the following:
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.

30. Thank you for your attention!