News

EU news and overview of regulations that will be necessary to implement after Croatia joins EU

EU news, May 2013

In the fifth issue of Deloitte Croatia EU news we are bringing to your attention an overview of information in relation to the recently published acts in tax area, as well as relevant draft bills. In addition, you may find a short insight in EU news and overview of regulations that will be necessary to implement after Croatia joins EU.

New legislation

In force during March / April / May 2013

  • Decision on amendments of Decision on municipal taxes of City of Karlovac (NN 26/13)
  • Act on amendments of Act on investment promotion and improving the investment climate (NN 28/13)
  • Decision on municipal taxes of Žakanje County (NN 30/13)
  • Corrigendum of the Act on Excise Duties (NN 32/13)
  • Regulations on investment promotion and improving the investment climate) (NN 40/13)
  • Act on confirmation of Treaty between Croatia and Azerbaijan on avoidance of double taxation and suppression of avoidance of personal income tax and property tax payment (International treaties section 2/13)
  • Decision on amendments of Decision on publication of International Financial Reporting Standards (NN 45/13)
  • Regulations on special tax on motor vehicles (NN 52/13)
  • Decision on promulgation of the Act on collection of tax debts of private individuals (NN 55/13)
  • Act on enforcement of EU customs regulations (NN 54/13)
  • Act on enforcement of EU regulations on coordination of social security systems (NN 54/13)
  • Act on amendments of Act on accounting (NN 54/13)
  • Announcement on entry into force of Treaty between Croatia and Azerbaijan on avoidance of double taxation and suppression of avoidance of personal income tax and property tax payment (International treaties section 3/13)

Draft bills

Published by the Croatian Government

  • Draft Bill on special tax on coffee and non-alcoholic beverages (www.vlada.hr...)
    At the 84th Government session, Croatian Government also passed draft Bill on the special tax on coffee and soft drinks. The reason for the adoption of a special tax on coffee and soft drinks is current non-compliance with EU rules. Unlike current tax treatment, in which the taxation of coffee and non-alcoholic beverages is regulated by two laws, the draft Bill proposes the introduction of one law, but with application of different tax rates.
  • Draft Bill on the Amendments to the Foreigners Act (www.vlada.hr...)
    At the 88th Government session held on 2nd May, Croatian Government passed draft Bill on the Amendments to the Foreigners Act. Reason for the adoption is harmonization of Foreigners Act (Official Gazette 130/11) with the EU Directives.
    Foreigners Act, which is in force from 1st January 2012, has announced that following provisions will be in force from 1st July 2013:
    • Instead of the Permit for work and stay, for the citizens of EEA member state, the confirmation on registered temporary residence is sufficient for any purpose of stay in Croatia. The confirmation is issued the same day the application for temporary residence is submitted and it is valid for a period of 5 years.
    • Family members of EEA citizens, who are also citizens of the EEA, also must regulate their temporary residence if they intend to stay in Croatia more than 3 months.
    • Highly qualified third country citizens must obtain a permit for work and stay, so called "EU Blue Card", which is valid for period of 2 years.
  • Draft Bill on State Aid (www.vlada.hr...)
    At the 88th Government session held on 2 May, Croatian Government passed the Bill on state aid which will align national legislation with the existing European Union legislation.

    The proposed legislation regulates new responsibilities of the Croatian authorities, since many existing ones, primarily in the domain of the Croatian Competition Agency shall be assumed by EU institutions.

    Together with the introduction of centralized control and record keeping regarding awarded state aid, the procedure prior to the approval of new state aid programs and individual state aid, the new legislation envisages active national state aid policy governance by the Ministry of Finance.

    The new law will replace the existing State Aid Act (Official Gazette 140/05, 49/11), the existing Regulation on State Aid (OG 50/06) and a number of government measures which previously regulated the rules regarding state aid.

The Resolution of the Constitutional Court of the Republic of Croatia:

  • The Resolution of the Constitutional Court of the Republic of Croatia on the temporary suspension of the application of certain provisions of the Law on Amendments of the Income Tax Act (Official Gazette 22/12). (NN 22/12)

Constitutional Court of the Republic of Croatia ("CCRC") has issued on 3rd April 2013 a resolution suspending the execution of all individual acts and actions of the Croatian Tax Administration and other addressees concerning the collection of income tax from all income taxpayers, who realized their income on the basis of dividends and/or profit shares derived out of equity, achieved by the entry into force of the Law on Amendments to the Law on Personal Income Tax OG 22/12.

EU news

  • At the EU Council meeting on 14-15 March the EU economic priorities for 2013 have been approved (differentiated, growth-friendly fiscal consolidation, restoring normal lending to the economy, promoting growth and competitiveness, resolving unemployment issues, modernizing public administration).
  • Under the proposal adopted on 13 March, The European Parliament will slim down from 766 MEPs this summer to 751 after the 2014 elections.
  • In order to improve the mobility of professionals and recognition of academic and professional qualifications obtained across the European Union, the European Commission is preparing a new directive, due to come into force in 2014, which would introduce EU professional identification cards.


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