URN_NBN_SI_DOC-SYO7IQWZ

1 1/18 Kazalo stran Dr. Marjan Odar UVODNIK 3 Editorial Mojca Bartol Lesar TRISTRANSKI POSLI V LUČI NAJNOVEJŠE SODNE PRAKSE SODIŠČA EVROPSKE UNIJE 7 Triangulation in the light of the latest caselaw of the Court of Justice of the EU Danuška Bobek - Gospodarič DAVČNI ODTEGLJAJ OD PRIKRITEGA IZPLAČILA DOBIČKA PRI INŠPICIRANJU TRANSFERNIH CEN 34 Withholding tax from a hidden profit distribution in transfer pricing audit Maja Damjanović, Smiljka Jurić-Arambašić OPOREZIVANJE NEKRETNINA U HRVATSKOJ U VLASNIŠTVU PRAVNIH I FIZIČKIH OSOBA – SLOVENSKIH POREZNIH REZIDENATA 48 Real estate related taxation in Croatia in case real estate is owned by Slovenian tax-resident (physical and legal persons) Mag. Brigita Franc TRANSFERNE CENE: DOGOVOR O DELITVI STROŠKOV V. S. PLAČILU ZA STORITVE 63 Transfer Pricing: Cost Sharing Agreement v.s. Payment for Services Danilo Marinović ALI SO ODLOČBE O DAVČNIH PREKRŠKIH V ZVEZI S POSTOPKI DAVČNEGA INŠPEKCIJSKEGA NADZORA PREURANJENE? 90 Are decisions on minor tax offenses concerning tax inspection supervising proceedings premature?