Newsletter - siječanj 2023.

Mazars Tax News - January 2023

Modernizacijski fond

Modernizacijski fond uspostavljen je kao novi financijski instrument EU s ciljem postizanja brže tranzicije gospodarstva na klimatsku neutralnost. Fond se financira prihodima od prodaje emisijskih jedinica u sustavu EU-a za trgovanje emisijama u razdoblju od 2021. do 2030. godine, a cilj je poduprijeti deset zemalja EU-a s nižim prihodima, među kojima je i Hrvatska, u tranziciji na klimatsku neutralnost.

Korekcije transfernih cijena

Sustainability regulations

The Corporate Sustainability Reporting Directive (CSRD) is now in force across the EU, with Member States given 18 months to adopt it into national law. The highly-anticipated directive requires a number of companies operating in the EU to publicly disclose and report on environmental, social, and governance (ESG) issues. This means businesses will need to be prepared to comply with more demanding...

Annual Tax Refund: Tax Relief Form

Although most tax reliefs were abolished long ago (such as reliefs for interest on housing loans, investment maintenance of residential property, etc.), and employers together with the Tax Administration now automatically prepare the annual tax calculation and refund any overpaid personal income tax, it is still possible to additionally claim, for example, relief for humanitarian donations, or to...