PROPERTY TAX:
Property Tax
Chair of Financial Law and Financial Science
Property Tax
Study: Tax - 5. semester
Code: 123940
ECTS: 7.0
Course coordinators: prof. dr. sc. Nikola Mijatović
Exam dates:
  • 16. 11. 2020.
  • 25. 01. 2021.
  • 08. 02. 2021.
  • 19. 04. 2021.
  • 31. 05. 2021.
  • 14. 06. 2021.
  • 28. 06. 2021.
  • 30. 08. 2021.
  • 13. 09. 2021.
Exam registration: Studomat
Basic data
Property Tax Tax - 5. semester
7.0 123940
Lecturer in charge Consultations Location
prof. dr. sc. Nikola Mijatović

Thurdsay 12 - 13:30

Ćirilometodska 4, room Ćirilometodska 4, soba 7
Literature
Nikola Mijatović; Oporezivanje imovine s posebnim osvrtom na oporezivanje nasljedstva i darova; Pravni fakultet: Zagreb (2004), str. (object Object)
Mijatović, Nikola; Oporezivanje imovine - da ili ne; Računovodstvo, revizija i financije, (2007), str. 110. - 115
Mijatović, Nikola; Oporezivanje prometa nekretnina u Hrvatskoj, u zborniku radova:Nekretnine u pravnom prometu - aktualna pitanja zakonodavstva i pravne prakse - 2008; Inženjerski biro (2008), str. (object Object)
Mijatović, Nikola/Perić, Renata; Poreznopravni aspekti prometa nekretnina u Republici Hrvatskoj, Aktualnosti građanskog i trgovačkog zakonodavstva i pravne prakse; Šesto međunarodno savjetovanje u organizaciji Pravnog fakulteta Sveučilišta u Mostaru i Sveučilišta u Splitu), Mostar (2008), str. 337.-348
Zakon o financiranju jedinica lokalne i područne (regionalne) samouprave;
Description
Getting to know the system of public income in modern states (2)
General types of public income in modern states
II. Property and property taxation (16 L + 16 E)
Taxation of property and the constitutional right of ownership. What property comprises. Basic principles of property taxation. Types of property taxation. Justification of property taxation. Problems in taxing property and levying tax. Fiscal role of property taxation. Comparative analysis. The Croatian taxation system.
III. Taxing inheritance and gifts (8L + 6 E)
The legal nature of inheritance and gifts. Basic principles of inheritance and gift taxation. Justification of inheritance taxation. Types of inheritance and gift taxation. Fiscal role. European law and inheritance and gift taxation. Comparative legal systems.
IV. The Croatian system of gift and inheritance taxation (4 L + 8 E)
Taxing inherited and donated real estate. Taxing other forms of inherited and donated property. Critical approach to the existing system of inheritance and gift taxation.
Exam dates
16. 11. 2020.
25. 01. 2021.
08. 02. 2021.
19. 04. 2021.
31. 05. 2021.
14. 06. 2021.
28. 06. 2021.
30. 08. 2021.
13. 09. 2021.