DUTIES ON ALCOHOL AND ALCOHOLIC BEVARAGES

Ovaj rad prikazuje trošarine na alkohol i alkoholna pića u Republici Hrvatskoj. Navedene su karakteristike svih vrsta alkohola te je za svaku određena porezna osnovica, porezni obveznik te visina trošarine. Za svaku vrstu alkohola i alkoholnog pića je naveden po jedan primjer kako bi se pobliže prikazalo na koji način se izračunavaju određene trošarine. Također, opisano je pravilno deklariranje alkohola i alkoholnih pića, porezni nadzor te prijava djelatnosti Poreznoj upravi. Nastavno na to, pobliže su objašnjene kaznene odredbe do kojih dolazi kod određenih trošarina, uvoz i izvoz alkohola i alkoholnih pića te oporezivanje alkohola i alkoholnih pića u EU.This paper presents duties on alcohol and alcoholic beverages in the Republic of Croatia. The characteristics of all types of alcohol are listed, and for each there is a specific tax base, taxpayer and the amount of duty to be charged. Also, a descriptive regulation is given for each type of alcohol and alcoholic beverage in order to show in more detail how certain duties are calculated. The correct declaration of alcohol and alcoholic beverages, tax supervision and reporting of activities to the Tax Administration are illustrated. In addition, the penal provisions that apply to certain excise duties, import and export of alcohol and alcoholic beverages, and taxation of alcohol and alcoholic beverages in the EU are explained in more detail