PASSENGER CARS IN THE VALUE ADDED TAX SYSTEM

Porezi su definirani kao prisilna davanja državi bez izravne protuusluge. Upravo zbog toga ljudi ne doživljavaju porez kao nešto pozitivno. Porezi su jedan od najvažnijih i najvećih prihoda svake države. Porez na dodanu vrijednost je porez kojim se oporezuju sve prometne faze na putu proizvoda ili usluge od proizvođača ili izvršitelja usluge do krajnjeg potrošača i to na način da se oporezuje samo dodana, odnosno novostvorena vrijednost u svakoj pojedinoj fazi. Automobil je cestovno motorno vozilo namijenjeno za prijevoz putnika ili robe većim brzinama na veće udaljenosti. Među automobile pripadaju različita samokretna (automobilna) vozila, kao što su osobni automobili, kamioni, autobusi i sl. Automobilom u užem smislu smatra se samo osobni automobil. Osobni automobili i druga sredstva za osobni prijevoz značajna su imovina u poslovanju poduzetnika, stoga je bitno poznavati njihov porezni status s motrišta poreza na dodanu vrijednost, poreza na dobitak i posebnog poreza na motorna vozila. Pritom razlikujemo porezni položaj novih i rabljenih osobnih automobila osobito ako je riječ o nabavi (stjecanju) iz druge države članice. Jednako je tako prilikom nabave osobnih automobila bitno od koga se vozilo nabavlja, odnosno je li riječ o poreznom obvezniku ili osobi koja nije porezni obveznik.Taxes are defined as compulsory benefits to the state without direct counterpart. For this reason, people do not perceive taxes as something positive. Taxes are one of the most important and largest sources of revenue for every state. Value-added tax is a tax levied on all traffic phases in the journey of a product or service from the manufacturer or service provider to the final consumer, in such a way that only the value added or newly created value is taxed at each individual stage. A car is a motor vehicle designed to carry goods or passengers at higher speeds over longer distances. Cars include various vehicles, such as passenger cars, trucks, buses, etc. A car is in the narrow sense only a passenger car. Passenger cars and other means of personal transportation are significant assets in the business of an entrepreneur, so it is important to know their tax status from the point of view of value-added tax, income tax and special motor vehicle tax. In doing so, we distinguish the tax position of new and used passenger cars in the case of acquisition from another Member State. It is equally important, when purchasing a car, whom the vehicle is purchased from, i.e. whether it is a taxpayer or a non-taxable person