{"id":1984,"date":"2020-02-20T11:12:17","date_gmt":"2020-02-20T11:12:17","guid":{"rendered":"https:\/\/confida.simulus.hr\/hr\/?p=1984"},"modified":"2020-02-20T11:12:17","modified_gmt":"2020-02-20T11:12:17","slug":"regulacija-prekogranicnih-aranzmana-direktiva-dac-6","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/regulacija-prekogranicnih-aranzmana-direktiva-dac-6\/","title":{"rendered":"Regulacija prekograni\u010dnih aran\u017emana \u2013 Direktiva DAC-6"},"content":{"rendered":"<p>Direktiva 2018\/822\/EU, poznatija kao DAC-6 uvodi se u hrvatsko zakonodavstvo u podru\u010dje poreza te se primjenjuje od 1. sije\u010dnja 2020.godine. Direktiva se odnosi na razmjenu podataka me\u0111u \u010dlanicama EU koji bi mogli upu\u0107ivati na izbjegavanje pla\u0107anja poreza.<\/p>\n<p>Naime, Poreznoj upravi biti \u0107e potrebno dostaviti podatke o prekograni\u010dnim aran\u017emanima koji sadr\u017eavaju barem jedno obilje\u017eje koje upozorava na rizik od izbjegavanja pla\u0107anja poreza.<\/p>\n<p>Direktiva se ne primjenjuje na PDV, carine i doprinose za obvezna osiguranja. Da bi se aran\u017eman mogao smatrati prekograni\u010dnim, dovoljno je zadovoljiti jedan od sljede\u0107ih kriterija:<\/p>\n<ul>\n<li>Jedan od sudionika unutar aran\u017emana ima razli\u010dit porezno rezidentni status;<\/li>\n<li>Stalna poslovna jedinica koja je povezana s nekim od sudionika aran\u017emana je osnovana unutar drugog pravnog okvira, tj. druge jurisdikcije i aran\u017eman je dio poslovne djelatnosti stalne poslovne jedinice;<\/li>\n<li>Najmanje jedan od sudionika aran\u017emana obavlja aktivnosti unutar druge dr\u017eave, a nema prebivali\u0161te ili stalnu poslovnu jedinici unutar te iste dr\u017eave; ili<\/li>\n<li>Takav aran\u017eman ima utjecaj na automatsku razmjenu informacija o stvarnom vlasni\u0161tvu.<\/li>\n<\/ul>\n<p>Prekograni\u010dni porezni planovi mogu se odnositi na sve porezne obveznike, uklju\u010duju\u0107i fizi\u010dke osobe, pravne osobe i pravne aran\u017emane (tj. trustove i zaklade).<\/p>\n<p>Iako je ovaj propis stupio na snagu s 1.1.2020. godine, retroaktivno \u0107e se primjenjivati na aran\u017emane koji su provedeni ili koju su se po\u010deli provoditi nakon 25. lipnja 2018. godine. S obzirom da su odredbe Direktive poprili\u010dno nejasne kako bi se obuhvatilo \u0161to vi\u0161e transakcija, prepoznavanje ovih transakcija ne\u0107e biti lak zadatak. Ako me\u0111u dr\u017eavama do\u0111e do neujedna\u010dene primjene Direktive, ne odbacuje se mogu\u0107nost da \u0107e Porezna tijela razli\u010dito tuma\u010diti propisana obilje\u017eja. Tako\u0111er, o\u010dekuje se da \u0107e se nakon perioda prilagodbe obilje\u017eja postupno mijenjati (zbog pojave novih vrsta aran\u017emana).<\/p>\n<p>Obveznici izvje\u0161\u0107ivanja prvenstveno su osobe koje su aran\u017eman osmislile ili sudjelovale u provedbi te se nazivaju posrednicima (npr. porezni i financijski savjetnici). Me\u0111utim, obvezu mo\u017ee imati i sam porezni obveznik. Poreznu upravu trebati \u0107e izvijestiti o aran\u017emanu i prije njegove provedbe.<\/p>\n<p>Ovu dodatnu administrativnu proceduru posebno \u0107e osjetiti velike korporacije koje imaju mnogo prekograni\u010dnih transakcija za koje \u0107e se morat osmislit na\u010din procjene i pra\u0107enje iste.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Direktiva 2018\/822\/EU, poznatija kao DAC-6 uvodi se u hrvatsko zakonodavstvo u podru\u010dje poreza te se primjenjuje od 1. sije\u010dnja 2020.godine. Direktiva se odnosi na razmjenu podataka me\u0111u \u010dlanicama EU koji bi mogli upu\u0107ivati na izbjegavanje pla\u0107anja poreza. Naime, Poreznoj upravi biti \u0107e potrebno dostaviti podatke o prekograni\u010dnim aran\u017emanima koji sadr\u017eavaju barem jedno obilje\u017eje koje upozorava [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1985,"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>Regulacija prekograni\u010dnih aran\u017emana \u2013 Direktiva DAC-6 - 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\/regulacija-prekogranicnih-aranzmana-direktiva-dac-6\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Regulacija prekograni\u010dnih aran\u017emana \u2013 Direktiva DAC-6 - Coneo\" \/>\n<meta property=\"og:description\" content=\"Direktiva 2018\/822\/EU, poznatija kao DAC-6 uvodi se u hrvatsko zakonodavstvo u podru\u010dje poreza te se primjenjuje od 1. sije\u010dnja 2020.godine. Direktiva se odnosi na razmjenu podataka me\u0111u \u010dlanicama EU koji bi mogli upu\u0107ivati na izbjegavanje pla\u0107anja poreza. Naime, Poreznoj upravi biti \u0107e potrebno dostaviti podatke o prekograni\u010dnim aran\u017emanima koji sadr\u017eavaju barem jedno obilje\u017eje koje upozorava [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/regulacija-prekogranicnih-aranzmana-direktiva-dac-6\/\" \/>\n<meta property=\"og:site_name\" content=\"Coneo\" \/>\n<meta property=\"article:published_time\" content=\"2020-02-20T11:12:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.coneo.hr\/wp-content\/uploads\/2020\/02\/Regulacija-prekogranicnih-aranzmana.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CONFIDA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisao\/la\" \/>\n\t<meta name=\"twitter:data1\" content=\"CONFIDA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Procijenjeno vrijeme \u010ditanja\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/regulacija-prekogranicnih-aranzmana-direktiva-dac-6\/\",\"url\":\"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/regulacija-prekogranicnih-aranzmana-direktiva-dac-6\/\",\"name\":\"Regulacija prekograni\u010dnih aran\u017emana \u2013 Direktiva DAC-6 - 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