Oporezivanje lučkih uprava porezom na dobit – praksa institucija Europske unije i hrvatski pravni okvir
The paper analyses the decisions and stands taken by European Union institutions (the General Court and the European Commission) regarding the issue of whether corporate tax exemptions or reductions for profit generated by the provision of economic activities granted to port managing bodies in Union...
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| Format: | Article |
| Language: | English |
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Hrvatska Akademija Znanosti i Umjetnosti
2022-12-01
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| Series: | Poredbeno Pomorsko Pravo |
| Subjects: | |
| Online Access: | https://hrcak.srce.hr/file/419887 |
| _version_ | 1797955814717128704 |
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| author | Božena Bulum |
| author_facet | Božena Bulum |
| author_sort | Božena Bulum |
| collection | DOAJ |
| description | The paper analyses the decisions and stands taken by European Union institutions (the General Court and the European Commission) regarding the issue of whether corporate tax exemptions or reductions for profit generated by the provision of economic activities granted to port managing bodies in Union public ports (port authorities) are State aid. The paper provides a comparative analysis of corporate income tax rules applicable to ports in European Union Member States covered by the decisions of European Union institutions. The Croatian legal framework applicable to seaports open to public transport and their fiscal regime is also presented. The possible consequences of the stances of European Union institutions in relation to the fiscal regime and the functioning of ports in the Republic of Croatia are additionally considered. |
| first_indexed | 2024-04-10T23:40:05Z |
| format | Article |
| id | doaj.art-20a5d69b718646238644d6f0cf33b831 |
| institution | Directory Open Access Journal |
| issn | 1331-9914 1848-8927 |
| language | English |
| last_indexed | 2024-04-10T23:40:05Z |
| publishDate | 2022-12-01 |
| publisher | Hrvatska Akademija Znanosti i Umjetnosti |
| record_format | Article |
| series | Poredbeno Pomorsko Pravo |
| spelling | doaj.art-20a5d69b718646238644d6f0cf33b8312023-01-11T10:05:01ZengHrvatska Akademija Znanosti i UmjetnostiPoredbeno Pomorsko Pravo1331-99141848-89272022-12-016117628932110.21857/mwo1vc3ndyOporezivanje lučkih uprava porezom na dobit – praksa institucija Europske unije i hrvatski pravni okvirBožena Bulum0Adriatic Institute, Croatian Academy of Sciences and Arts, Zagreb, CroatiaThe paper analyses the decisions and stands taken by European Union institutions (the General Court and the European Commission) regarding the issue of whether corporate tax exemptions or reductions for profit generated by the provision of economic activities granted to port managing bodies in Union public ports (port authorities) are State aid. The paper provides a comparative analysis of corporate income tax rules applicable to ports in European Union Member States covered by the decisions of European Union institutions. The Croatian legal framework applicable to seaports open to public transport and their fiscal regime is also presented. The possible consequences of the stances of European Union institutions in relation to the fiscal regime and the functioning of ports in the Republic of Croatia are additionally considered.https://hrcak.srce.hr/file/419887seaportsstate aid in the form of corporate tax exemptionsundertakingeconomic activityprovision of port servicesmaking port land and infrastructureavailable in exchange for remuneration |
| spellingShingle | Božena Bulum Oporezivanje lučkih uprava porezom na dobit – praksa institucija Europske unije i hrvatski pravni okvir Poredbeno Pomorsko Pravo seaports state aid in the form of corporate tax exemptions undertaking economic activity provision of port services making port land and infrastructure available in exchange for remuneration |
| title | Oporezivanje lučkih uprava porezom na dobit – praksa institucija Europske unije i hrvatski pravni okvir |
| title_full | Oporezivanje lučkih uprava porezom na dobit – praksa institucija Europske unije i hrvatski pravni okvir |
| title_fullStr | Oporezivanje lučkih uprava porezom na dobit – praksa institucija Europske unije i hrvatski pravni okvir |
| title_full_unstemmed | Oporezivanje lučkih uprava porezom na dobit – praksa institucija Europske unije i hrvatski pravni okvir |
| title_short | Oporezivanje lučkih uprava porezom na dobit – praksa institucija Europske unije i hrvatski pravni okvir |
| title_sort | oporezivanje luckih uprava porezom na dobit praksa institucija europske unije i hrvatski pravni okvir |
| topic | seaports state aid in the form of corporate tax exemptions undertaking economic activity provision of port services making port land and infrastructure available in exchange for remuneration |
| url | https://hrcak.srce.hr/file/419887 |
| work_keys_str_mv | AT bozenabulum oporezivanjeluckihupravaporezomnadobitpraksainstitucijaeuropskeunijeihrvatskipravniokvir |