{"id":1870,"date":"2019-04-10T08:09:51","date_gmt":"2019-04-10T08:09:51","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1870"},"modified":"2019-04-10T08:09:51","modified_gmt":"2019-04-10T08:09:51","slug":"prosirena-definicija-clanka-43-opceg-poreznog-zakona","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/prosirena-definicija-clanka-43-opceg-poreznog-zakona\/","title":{"rendered":"Pro\u0161irena definicija \u010dlanka 43. Op\u0107eg poreznog zakona"},"content":{"rendered":"<p>Sukladno novom Op\u0107em poreznom zakonu, koji je stupio na snagu 1. sije\u010dnja 2019. godine, pro\u0161irila se definicija \u010dlanka 43., a vezana za na\u010din utvr\u0111ivanja prebivali\u0161ta za porezne obveznike, fizi\u010dke osobe koje imaju prebivali\u0161te u tuzemstvu i inozemstvu.<\/p>\n<p>Naime, prema odredbama starog Zakona, ako je porezni obveznik imao prebivali\u0161te u tuzemstvu i inozemstvu, smatralo se da ima prebivali\u0161te u tuzemstvu.<\/p>\n<p>Me\u0111utim, za porezne svrhe prebivali\u0161tem se temeljem novog OPZ-a smatra mjesto u dr\u017eavi u kojoj je prebivali\u0161te obitelji, a za poreznog obveznika samca ili ako se prebivali\u0161te obitelji ne mo\u017ee utvrditi, smatra se da ima prebivali\u0161te u dr\u017eavi iz koje prete\u017eno odlazi na rad ili obavljanje djelatnosti ili u kojoj se prete\u017eno zadr\u017eava.\u200b<\/p>\n<p>Dakle, ako druga dr\u017eava fizi\u010dku osobu ne smatra svojim rezidentom, smatra se da je za porezne svrhe prebivali\u0161te, a time i rezidentnost te osobe u Hrvatskoj.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sukladno novom Op\u0107em poreznom zakonu, koji je stupio na snagu 1. sije\u010dnja 2019. godine, pro\u0161irila se definicija \u010dlanka 43., a vezana za na\u010din utvr\u0111ivanja prebivali\u0161ta za porezne obveznike, fizi\u010dke osobe koje imaju prebivali\u0161te u tuzemstvu i inozemstvu. Naime, prema odredbama starog Zakona, ako je porezni obveznik imao prebivali\u0161te u tuzemstvu i inozemstvu, smatralo se da [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1871,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pro\u0161irena definicija \u010dlanka 43. Op\u0107eg poreznog zakona - Coneo<\/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:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/prosirena-definicija-clanka-43-opceg-poreznog-zakona\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pro\u0161irena definicija \u010dlanka 43. Op\u0107eg poreznog zakona - Coneo\" \/>\n<meta property=\"og:description\" content=\"Sukladno novom Op\u0107em poreznom zakonu, koji je stupio na snagu 1. sije\u010dnja 2019. godine, pro\u0161irila se definicija \u010dlanka 43., a vezana za na\u010din utvr\u0111ivanja prebivali\u0161ta za porezne obveznike, fizi\u010dke osobe koje imaju prebivali\u0161te u tuzemstvu i inozemstvu. 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