1. English for Tax Administration IV

2. General info Lecturer: dr. sc. Marijana Javornik Čubrić
Classes: Tuesday 11:30-13:00 (Gundulićeva, III)
Office hours: Wednesday 10:30 – 11:30, 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. 26 Introduction and revision of the Croatian tax system
March 5 The Tax Administration
March 12 The Treaty on the Functioning of the EU
March 26 Economic and Monetary Union and the Euro
April 2 Taxation in the EU
April 16 The European Court of Auditors
April 23 OLAF
April 30 The European Central Bank
May 7 Double Taxation in the EU
May 14 Revision; sample test
May 21 Mid-term examination
May 28 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 (v. taxation in Croatia)
Tax havens

8. Revision

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

10. Briefly discuss these taxes:
Corporate income 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 Old VAT rates: 0, 10, 23% New VAT rates: ___
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: ___

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….
What is the purpose of excise duties?

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:
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:
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.

22. Thank you for your attention!