Legal status of firefighting entities under the new Firefighting Act and some tax observations

Firefighting is a professional non-profit and humanitarian activity aimed at preventing fire protection and technological explosions, i.e. at providing professional technical assistance in the event of fires, explosions and other situations in which there is a threat to human life, the health of the...

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Main Authors: Dragan Zlatović, Damir Vlaić
Format: Article
Language:English
Published: Šibenik University of Applied Sciences 2023-12-01
Series:Elektronički Zbornik Radova Veleučilišta u Šibeniku
Subjects:
Online Access:https://hrcak.srce.hr/file/451230
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author Dragan Zlatović
Damir Vlaić
author_facet Dragan Zlatović
Damir Vlaić
author_sort Dragan Zlatović
collection DOAJ
description Firefighting is a professional non-profit and humanitarian activity aimed at preventing fire protection and technological explosions, i.e. at providing professional technical assistance in the event of fires, explosions and other situations in which there is a threat to human life, the health of the population and material property. Firefighting units and firefighting organizations with their organizational forms participate in the organization and performance of firefighting activities. The fundamental legal regulation of firefighting in the Republic of Croatia is represented by the new Firefighting Act of 2019. The operation of firefighting entities causes a number of open questions from the tax aspect, especially in the case of the performance of certain economic activities by these entities.
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institution Kabale University
issn 1846-6699
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language English
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publisher Šibenik University of Applied Sciences
record_format Article
series Elektronički Zbornik Radova Veleučilišta u Šibeniku
spelling doaj-art-91b8e2f3d372463c8e23733daac9511f2025-01-03T01:09:10ZengŠibenik University of Applied SciencesElektronički Zbornik Radova Veleučilišta u Šibeniku1846-66991846-66562023-12-01173-4113124https://doi.org/10.51650/ezrvs.17.3-4.8Legal status of firefighting entities under the new Firefighting Act and some tax observationsDragan Zlatović 0Damir Vlaić1Veleučilište u Šibeniku, Šibenik, HrvatskaMinistarstvo financija RH, Porezna uprava, Područni ured Dalmacija, Ispostava Knin, Knin, HrvatskaFirefighting is a professional non-profit and humanitarian activity aimed at preventing fire protection and technological explosions, i.e. at providing professional technical assistance in the event of fires, explosions and other situations in which there is a threat to human life, the health of the population and material property. Firefighting units and firefighting organizations with their organizational forms participate in the organization and performance of firefighting activities. The fundamental legal regulation of firefighting in the Republic of Croatia is represented by the new Firefighting Act of 2019. The operation of firefighting entities causes a number of open questions from the tax aspect, especially in the case of the performance of certain economic activities by these entities.https://hrcak.srce.hr/file/451230: firefightingfirefighting organizationsvoluntary firefighting societiesprofit taxvalue added tax.
spellingShingle Dragan Zlatović
Damir Vlaić
Legal status of firefighting entities under the new Firefighting Act and some tax observations
Elektronički Zbornik Radova Veleučilišta u Šibeniku
: firefighting
firefighting organizations
voluntary firefighting societies
profit tax
value added tax.
title Legal status of firefighting entities under the new Firefighting Act and some tax observations
title_full Legal status of firefighting entities under the new Firefighting Act and some tax observations
title_fullStr Legal status of firefighting entities under the new Firefighting Act and some tax observations
title_full_unstemmed Legal status of firefighting entities under the new Firefighting Act and some tax observations
title_short Legal status of firefighting entities under the new Firefighting Act and some tax observations
title_sort legal status of firefighting entities under the new firefighting act and some tax observations
topic : firefighting
firefighting organizations
voluntary firefighting societies
profit tax
value added tax.
url https://hrcak.srce.hr/file/451230
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AT damirvlaic legalstatusoffirefightingentitiesunderthenewfirefightingactandsometaxobservations