{"id":17944,"date":"2024-10-18T13:10:43","date_gmt":"2024-10-18T11:10:43","guid":{"rendered":"https:\/\/webknjizara.hr\/?post_type=product&#038;p=17944"},"modified":"2024-10-18T13:10:44","modified_gmt":"2024-10-18T11:10:44","slug":"zakon-o-porezu-na-dobit-s-komentarom-i-provedbeni-propisi-10d-2024-boris-dominic-anita-grebenar-i-marijana-herceg","status":"publish","type":"product","link":"https:\/\/webknjizara.hr\/en\/proizvod\/zakon-o-porezu-na-dobit-s-komentarom-i-provedbeni-propisi-10d-2024-boris-dominic-anita-grebenar-i-marijana-herceg\/","title":{"rendered":"ZAKON O POREZU NA DOBIT S KOMENTAROM I PROVEDBENI PROPISI (10D\/2024), Boris Domini\u0107, Anita Grebenar i Marijana Herceg"},"content":{"rendered":"<p><span lang=\"hr-HR\">Oporezivanje dobiti temeljno je ure\u0111eno Zakonom o porezu na dobit (NN 177\/04, 90\/05, 57\/06, 146\/08, 80\/10, 22\/12, 148\/13, 143\/14, 50\/16, 115\/16,106\/18, 32\/20, 138\/20, 114\/22 i 114\/23; dalje: Zakon), koji pretpostavlja i mogu\u0107nost kori\u0161tenja poreznih olak\u0161ica. Me\u0111utim, sustav poreznih olak\u0161ica u obliku dr\u017eavnih potpora i potpora male vrijednosti ure\u0111en je posebnim propisima. <\/span><span lang=\"it-IT\">Stoga se u ovom posebnom broju donose uz Zakon i ti posebni propisi s komentarom. <\/span><\/p>\n<p lang=\"it-IT\">Od 1. sije\u010dnja 2005. Zakon o porezu na dobit do\u017eivio je nekoliko izmjena. Me\u0111utim, osnovni koncept utvr\u0111ivanja porezne osnovice polaze\u0107i od razlike izme\u0111u prihoda i rashoda utvr\u0111enih prema ra\u010dunovodstvenim propisima ostao je isti. Zakon utvr\u0111uje porezne obveznike, na\u010din utvr\u0111ivanja porezne osnovice, porezne stope, porezne olak\u0161ice, oslobo\u0111enja i poticaje, rokove i na\u010din pla\u0107anja poreza, i drugo.<\/p>\n<p lang=\"it-IT\">Osim komentara zakonskih odredbi Zakona, priru\u010dnik sadr\u017ei sljede\u0107e propise:<\/p>\n<ul>\n<li>\n<p lang=\"hr-HR\">Pravilnik o postupku sklapanja prethodnog sporazuma o transfernim cijenama<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">Pravilnik o na\u010dinu ostvarivanja porezne olak\u0161ice za obavljanje djelatnosti na podru\u010dju Grada Vukovara i na potpomognutim podru\u010djima<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">Uredbu o poticanju ulaganja<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">Zakon o dr\u017eavnoj potpori za obrazovanje i izobrazbu<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">Zakon o dr\u017eavnoj potpori za istra\u017eiva\u010dko-razvojne projekte<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">Pravilnik o dr\u017eavnoj potpori za istra\u017eiva\u010dko-razvojne projekte<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">Izvadak iz Pomorskog zakonika<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">Pravilnik o postupku i na\u010dinu kori\u0161tenja prava na porez po tona\u017ei broda<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">Zaklju\u010dke Vije\u0107a o revidiranom EU-ovu popisu nekooperativnih jurisdikcija u porezne svrhe<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">UREDBU KOMISIJE (EU) 2023\/2831 \u043ed 13. prosinca 2023. o primjeni \u010dlanaka 107. i 108. Ugovora o funkcioniranju Europske unije na <i>de minimis<\/i> potpore<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">UREDBU KOMISIJE (EU) br. 717\/2014 \u043ed 27. lipnja 2014. o primjeni \u010dlanaka 107. i 108. Ugovora o funkcioniranju Europske unije na <i>de minimis<\/i> potpore u sektoru ribarstva i akvakulture<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">UREDBU KOMISIJE (EU) 2023\/2391 \u043ed 4. listopada 2023. o izmjeni uredbi (EU) br. 717\/2014, (EU) br. 1407\/2013, (EU) br. 1408\/2013 i (EU) br. 360\/2012 u pogledu <i>de minimis<\/i> potpora za preradu i stavljanje na tr\u017ei\u0161te proizvoda ribarstva i akvakulture te Uredbe (EU) br. 717\/2014 u pogledu ukupnog iznosa <i>de minimis<\/i> potpora dodijeljenih jednom poduzetniku, njezina razdoblja primjene i drugih pitanja<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">UREDBU KOMISIJE (EU) br. 1408\/2013 \u043ed 18. prosinca 2013. o primjeni \u010dlanaka 107. i 108. Ugovora o funkcioniranju Europske unije na potpore <i>de minimis<\/i> u poljoprivrednom sektoru<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">UREDBU KOMISIJE (EU) 2019\/316 \u043ed 21. velja\u010de 2019. o izmjeni Uredbe (EU) br. 1408\/2013 o primjeni \u010dlanaka 107. i 108. Ugovora o funkcioniranju Europske unije na potpore <i>de minimis <\/i>u poljoprivrednom sektoru<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">DIREKTIVU VIJE\u0106A 2003\/49\/EZ od 3. lipnja 2003. o zajedni\u010dkom sustavu oporezivanja isplate kamata i licencije izme\u0111u povezanih trgova\u010dkih dru\u0161tava razli\u010ditih dr\u017eava \u010dlanica<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">DIREKTIVU VIJE\u0106A 2004\/76\/EZ od 29. travnja 2004. o izmjenama Direktive 2003\/49\/EZ o omogu\u0107avanju prijelaznog razdoblja nekim dr\u017eavama \u010dlanicama u vezi s primjenom zajedni\u010dkog sustava poreza na isplate kamata i licencije izme\u0111u povezanih trgova\u010dkih dru\u0161tava razli\u010ditih dr\u017eava \u010dlanica<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">DIREKTIVU VIJE\u0106A 2006\/98\/EZ od 20. studenoga 2006. o prilago\u0111avanju pojedinih direktiva u podru\u010dju oporezivanja zbog pristupanja Bugarske i Rumunjske<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">DIREKTIVU VIJE\u0106A 2009\/133\/EZ od 19. listopada 2009. o zajedni\u010dkom sustavu oporezivanja koji se primjenjuje na spajanja, podjele, djelomi\u010dne podjele, prijenose imovine i zamjene dionica dru\u0161tava iz razli\u010ditih dr\u017eava \u010dlanica te na prijenos sjedi\u0161ta SE-a ili SCE-a iz jedne dr\u017eave \u010dlanice u drugu<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">DIREKTIVU VIJE\u0106A 2011\/96\/EU od 30. studenoga 2011. o zajedni\u010dkom sustavu oporezivanja koji se primjenjuje na mati\u010dna dru\u0161tva i dru\u0161tva k\u0107eri iz razli\u010ditih dr\u017eava \u010dlanica<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">DIREKTIVU VIJE\u0106A 2014\/86\/EU od 8. srpnja 2014. o izmjeni Direktive 2011\/96\/EU o zajedni\u010dkom sustavu oporezivanja koji se primjenjuje na mati\u010dna dru\u0161tva i dru\u0161tva k\u0107eri iz razli\u010ditih dr\u017eava \u010dlanica<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">DIREKTIVU VIJE\u0106A (EU) 2015\/121 od 27. sije\u010dnja 2015. o izmjeni Direktive 2011\/96\/EU o zajedni\u010dkom sustavu oporezivanja koji se primjenjuje na mati\u010dna dru\u0161tva i dru\u0161tva k\u0107eri iz razli\u010ditih dr\u017eava \u010dlanica<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">DIREKTIVU VIJE\u0106A (EU) 2016\/1164 od 12. srpnja 2016. o utvr\u0111ivanju pravila protiv praksi izbjegavanja poreza kojima se izravno utje\u010de na funkcioniranje unutarnjeg tr\u017ei\u0161ta<\/p>\n<\/li>\n<li>\n<p lang=\"hr-HR\">DIREKTIVU VIJE\u0106A (EU) 2017\/952 od 29. svibnja 2017. o izmjeni Direktive (EU) 2016\/1164 u pogledu hibridnih neuskla\u0111enosti s tre\u0107im zemljama<\/p>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><b>E-mail: <\/b><\/span><\/span><a href=\"http:\/\/MAILTO:martina.fabris@ijf.hr\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #000000;\">Kontakt autora<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Naslov: <\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">Zakon o porezu na dobit s komentarom i provedbeni propisi (10d\/2024)<\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Autor\/autorica:<\/span><\/span><\/strong> <span style=\"font-family: Arial, sans-serif;\">Boris Domini\u0107, Anita Grebenar i Marijana Herceg<\/span><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Broj stranica: <\/span><\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"\">538<\/span><\/span><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Nakladnik: <\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">Institut za javne financije, Zagreb<\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\"><br \/>\n<\/span><\/span><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">Godina izdanja: <\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">2024.<\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\"><span lang=\"hr-HR\">.<br \/>\n<\/span><\/span><\/strong><strong><span style=\"font-family: Arial, sans-serif;\">ISBN:<\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"> ISSN 1333-073X<br \/>\n<\/span><strong><span style=\"font-family: Arial, sans-serif;\">Tisak:<\/span><\/strong><span style=\"font-family: Arial, sans-serif;\"> digitalni tisak knjiga &#8211; print na zahtjev<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Oporezivanje dobiti temeljno je ure\u0111eno Zakonom o porezu na dobit (NN 177\/04, 90\/05, 57\/06, 146\/08, 80\/10, 22\/12, 148\/13, 143\/14, 50\/16, 115\/16,106\/18, 32\/20, 138\/20, 114\/22 i 114\/23; dalje: Zakon), koji pretpostavlja i mogu\u0107nost kori\u0161tenja poreznih olak\u0161ica. Me\u0111utim, sustav poreznih olak\u0161ica u obliku dr\u017eavnih potpora i potpora male vrijednosti ure\u0111en je posebnim propisima. Stoga se u ovom [&hellip;]<\/p>\n","protected":false},"featured_media":17945,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[],"product_cat":[1384,2508,2425],"product_tag":[],"class_list":["post-17944","product","type-product","status-publish","has-post-thumbnail","product_cat-ekonomija","product_cat-institut-za-javne-financije","product_cat-znanstveno-strucne-publikacije","pa_autor-anita-grebenar","pa_autor-boris-dominic","pa_autor-marijana-herceg","pa_nakladnik-institut-za-javne-financije-zagreb","first","instock","shipping-taxable","purchasable","product-type-simple"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ZAKON O POREZU NA DOBIT S KOMENTAROM I PROVEDBENI PROPISI (10D\/2024), Boris Domini\u0107, Anita Grebenar i Marijana Herceg - Web-knji\u017eara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/webknjizara.hr\/proizvod\/zakon-o-porezu-na-dobit-s-komentarom-i-provedbeni-propisi-10d-2024-boris-dominic-anita-grebenar-i-marijana-herceg\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ZAKON O POREZU NA DOBIT S KOMENTAROM I PROVEDBENI PROPISI (10D\/2024), Boris Domini\u0107, Anita Grebenar i Marijana Herceg - Web-knji\u017eara\" \/>\n<meta property=\"og:description\" content=\"Oporezivanje dobiti temeljno je ure\u0111eno Zakonom o porezu na dobit (NN 177\/04, 90\/05, 57\/06, 146\/08, 80\/10, 22\/12, 148\/13, 143\/14, 50\/16, 115\/16,106\/18, 32\/20, 138\/20, 114\/22 i 114\/23; dalje: Zakon), koji pretpostavlja i mogu\u0107nost kori\u0161tenja poreznih olak\u0161ica. Me\u0111utim, sustav poreznih olak\u0161ica u obliku dr\u017eavnih potpora i potpora male vrijednosti ure\u0111en je posebnim propisima. Stoga se u ovom [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/webknjizara.hr\/proizvod\/zakon-o-porezu-na-dobit-s-komentarom-i-provedbeni-propisi-10d-2024-boris-dominic-anita-grebenar-i-marijana-herceg\/\" \/>\n<meta property=\"og:site_name\" content=\"Web-knji\u017eara\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-18T11:10:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/webknjizara.hr\/wp-content\/uploads\/2024\/10\/DominicGrebenarHerceg_Zakon_o_porezu_na_dobit_s_komentarom_i_provedbeni_propisi_webknjizara_redak_WEB_1623.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"573\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/webknjizara.hr\\\/proizvod\\\/zakon-o-porezu-na-dobit-s-komentarom-i-provedbeni-propisi-10d-2024-boris-dominic-anita-grebenar-i-marijana-herceg\\\/\",\"url\":\"https:\\\/\\\/webknjizara.hr\\\/proizvod\\\/zakon-o-porezu-na-dobit-s-komentarom-i-provedbeni-propisi-10d-2024-boris-dominic-anita-grebenar-i-marijana-herceg\\\/\",\"name\":\"ZAKON O POREZU NA DOBIT S KOMENTAROM I PROVEDBENI PROPISI (10D\\\/2024), Boris Domini\u0107, Anita Grebenar i Marijana Herceg - 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