EXCISE DUTIES AND SPECIAL TAX IN THE CROATIAN LEGAL SYSTEM

Za suvremene zemlje je karakteristiĉno postojanje više poreznih oblika, a svaki od pojedinih oblika, radi svoje izdašnosti, zauzima vaţnu ulogu u ukupnom poreznom sustavu. U skupini izravnih poreza navedeno se prije svega odnosi na porez na dohodak i porez na dobit, a kada je rijeĉ o neizravnim porezima najizdašniji su opći porez na promet te posebni porezi na promet kao specifiĉan podsustav poreza na promet. Trošarine pripadaju kategoriji indirektnih poreza, a razlikuju se prema predmetu oporezivanja. Trošarine se nazivaju i posebnim ili pojedinaĉnim porezom na promet, a javljaju se i pod nazivom akcize. Svo troje predstavlja jednu pojavu – porezni oblik kojim se oporezuje samo jedan ili nekoliko istovrsnih proizvoda. Obveza obraĉunavanja trošarina nastaje u onom trenutku kada trošarinski proizvodi stignu na teritorij Republike Hrvatske, a obraĉunavaju na alkohol i alkoholna pića, duhanske preraĊevine, energente i elektriĉnu energiju. Posebni porezi u Republici Hrvatskoj jesu posebni porezi na motorna vozila, posebni porezi na kavu i bezalkoholna pića te porez na premije osiguranja od automobilske odgovornosti i premije kasko osiguranja cestovnih vozila. Posebni porezi i trošarine su javna davanja i znaĉajan su prihod drţavnog proraĉuna. Hrvatski sustav oporezivanja trošarinama/posebnim porezima danas je usklaĊen s pravnom steĉevinom EU.For contemporary countries there is a characteristic of the existence of more tax forms, and each of its forms, for its sake, plays an important role in the overall tax system. In the group of direct taxes, the above refers primarily to income tax and profit tax, and when it comes to indirect taxes, the most common sales tax and special sales taxes are the most popular as a specific sales tax subsystem. Excise duties belong to the category of indirect taxes, and differ on the subject of taxation. Excises are also referred to as special or individual sales tax, and are also referred to as excise duties. All three represent one occurrence - a tax form that taxes only one or several identical products. The obligation to calculate excise duties arises at the moment when excise products arrive in the territory of the Republic of Croatia and account for alcohol and alcoholic beverages, tobacco products, energy and electricity. Special taxes in the Republic of Croatia are special taxes on motor vehicles, special taxes on coffee and non-alcoholic beverages, as well as the tax on motor vehicle liability insurance premiums and casualty insurance premiums. Special taxes and excises are public grants and are a significant revenue of the state budget. The Croatian taxation / excise tax system is now aligned with the acquis communautaire