DELIVERY AND ACQUISITION OF GOODS BETWEEN EU MEMBER STATES

Od trenutka kada je Republika Hrvatska postala dijelom Europske Unije (1. srpnja 2013.g.) došlo je do mnogih promjena u poreznom sustavu. U Europskoj uniji porezna je politika u nadleţnosti drţava ĉlanica te one moraju osigurati poštivanje pravila Unije, te uz taj uvjet, mogu postaviti porezni sustav koji smatraju najprikladnijim. Kod definiranja poreznih sustava, naĉelo kojim se drţave ĉlanice moraju voditi, odnosi se na izbjegavanje poreznih ograniĉenja za prekograniĉnu gospodarsku aktivnost i poštivanje pravila trţišnog natjecanja. Isto tako je potrebna vrlo dobra komunikacija i koordinacija nacionalnih poreznih vlasti, radi kontrole i sprjeĉavanja izbjegavanja plaćanja poreza. Prilikom usklaĊivanja, drţave ĉlanice su duţne uskladiti dio poreznih stopa (npr. odrediti minimalnu stopu), što se najvećim dijelom odnosi na neizravne poreze, kao što je porez na dodanu vrijednost. U ovom završnom radu, pobliţe će se predstaviti naĉela i postupci oporezivanja Porezom na dodanu vrijednost kod isporuke i stjecanja dobara izmeĊu drţava ĉlanica Europske Unije. TakoĊer, će biti opisan kratki osvrt na razvoj oporezivanja u Republici Hrvatskoj u godinama koje su prethodile ulasku u Europsku Uniju. Na kraju rada će kroz konkretne primjere biti prikazan postupak oporezivanja kod stjecanja i isporuke dobara.There have been many changes in the Croatian tax system since the day it became a part of the European Union (July 1, 2013). In the European Union tax policy is within the competence of the Member States and therefore they must ensure compliance with the rules of the Union and under this condition they may set up a tax system they consider to be the most appropriate. One of the principles that Member States have to take into consideration when defining tax systems is to avoid tax constraints for cross-border economic activity and adherence to market competition rules. It is also important that there is effective communication and coordination of national tax authorities to ensure good control and prevent avoidance of tax payments.In the process of alignment, Member States are generally obliged to align part of the tax rates for some types of tax, ( for example to set a minimum rate,) but this is mostly related to indirect taxes, such as value added tax . This final paper deals with the principles and procedures for value added taxation in the supply and acquisition of goods between the EU Member States. Also, it offers a brief review of the development of taxation in the Republic of Croatia in the years preceding the entry into the European Union. Finally, there will be presented concrete examples of the taxation procedure in the acquisition and delivery of goods