1. English for Tax Administration 2
Lecturer: Miljen Matijašević
G10, room 6/I, Wed 11:00-12:00
Session 5

2. Today’s Session Revision of the last session
The Principles of Taxation
Taxes in Croatia

3. Revision of the last session

4. Answer the questions Explain the following terms: taxable base
tax rate
tax return
tax refund
compensation
write-off
statute of limitations

5. Principles of Taxation
Unit 2

6. Principles of Taxation
study the vocabulary on the following two slides and try to come up with an explanation and/or translation

7. Principles of Taxation
to ensue from sth
diligence
to file (a tax return)
submit (a document)
a certified translation
stipulated
at sbd’s expense
tax ordinance

8. Principles of Taxation
to ensue from sth – proizlaziti iz nečega
diligence – pozornost, marljivost
to file (a tax return) – predati (poreznu prijavu)
submit (a document) – predati, dostaviti
a certified translation – ovjereni prijevod
stipulated – propisan
at sbd’s expense – na nečiji račun
tax ordinance – porezni akt

9. Principles of Taxation
to disclose (information)
to obtain sth
designation
to deem (e.g. a provision violated)
to derive a benefit
tax liability
to rescind
a sham transaction
a concealed transaction

10. Principles of Taxation
to disclose (information) – otkriti
to obtain sth – dobiti, steći nešto
designation – oznaka
to deem (e.g. a provision violated) – smatrati (odredbu prekršenom)
to derive a benefit – ostvariti korist
tax liability – porezna obveza
to rescind – poništiti
a sham transaction – prividan, lažan pravni posao
a concealed transaction – prikriveni pravni posao

11. Principles of taxation
In pairs, prepare a translation of Articles 5 to 11 of the General Tax Act presented in the book (pp. 4-6)

12. Taxes in Croatia
Unit 3

13. 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

14. Taxes in Croatia
Read and analyze the chart on p. 24 in your books. Do the exercises on p. 25.

15. Thank you for your attention!