The authority to address tax avoidance derives from the abuse of right concept. Under the abuse of right doctrine a citizen may not exercise a right inconsistently with the general principle of good faith. Croatia has not adopted a GAAR. This is perhaps attributable to requirement of the Croatian constitution that administrative decisions be grounded in the law. Despite this admonition, characterization of arrangements under the General Tax Act is determined on the basis of their economic nature. As Croatia engages in fiscal reform connected to its shift to a market economy, a focus on tax avoidance is an expected future project.
CITATION STYLE
Žunić Kovačević, N. (2012). Croatia. In Ius Gentium (Vol. 12, pp. 123–130). Springer Science and Business Media B.V. https://doi.org/10.1007/978-94-007-2342-9_5
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