1. Lecturer: Miljen Matijašević G10, room 6/I, Tue 11:30-12:30 e-mail: miljen.matijasevic@gmail.commiljen.matijasevic@gmail.com Session 9, 13 May 2014

3.  tax authority  personal allowance  tax liability  credit transaction  corporate income tax  customs clearance  input tax  second home tax  to levy tax  to assess tax

4.  tax authority – porezno tijelo  personal allowance – osobni odbitak  tax liability – porezna obveza  credit transaction - uplata  corporate income tax – porez na dobit  customs clearance – carinski postupak, carinjenje  input tax - pretporez  second home tax – porez na kuće za odmor  to levy tax – ubirati porez  to assess tax – razrezati, obračunati porez

5.  prirez  premija osiguranja motornih vozila  porezna osnovica  predati poreznu prijavu  fizička osoba  osnovna stopa PDV-a  oročenje  podići novac  stanje računa

6.  prirez – local surtax  premija osiguranja motornih vozila – car insurance premium  porezna osnovica – taxable base  predati poreznu prijavu – file a tax return  fizička osoba – natural person  osnovna stopa PDV-a – standard VAT rate  oročenje – term deposit  podići novac – withdraw/take out money  stanje računa – account balance

7. DISCLOSE – SEIZURE – PROCEDURE – WRITE OFF – DEBT COST – PROCESSING – BRACKET – FREELANCE 1. Tax officers may not....... information obtained during the taxation........ 2. A tax....... can be enforced by....... of property. If it cannot be enforced in any way, it is........ 3. On reimportation of goods, VAT is charged on the increase in the value obtained by........ 4. Personal income tax is charged according to several tax........ It is payable on all income, whether gained through dependent labour or....... work.

8. DISCLOSE – SEIZURE – PROCEDURE – WRITE OFF – LIEN COST – PROCESSING – BRACKET – FREELANCE 1. Tax officers may not DISCLOSE information obtained during the taxation PROCEDURE. 2. A tax DEBT can be enforced by SEIZURE of property. If it cannot be enforced in any way, it is WRITTEN OFF. 3. On reimportation of goods, VAT is charged on the increase in the value obtained by PROCESSING. 4. Personal income tax is charged according to several tax BRACKETS. It is payable on all income, whether gained through dependent labour or FREELANCE work. Translate into Croatian!

9. 1. Porezni službenici ne smiju objaviti informacije dobivene tijekom poreznog postupka. 2. Porezna se ovrha može provesti zaplijenom imovine. Ako se ne može naplatiti na bilo koji drugi način, porezni dug se otpisuje. 3. Pri ponovnom uvozu robe, PDV se naplaćuje na porast vrijednosti robe koji je nastao obradom. 4. Porez na dohodak naplaćuje se prema nekoliko poreznih razreda. Plaća se na ukupan dohodak, bez obzira da li je stečen nesamostalnim radom ili honorarnim poslom.

10. Thank you for your attention!