Croatia Public Land Tax : porezna-uprava.gov.hr
Organization : Ministry of Finance, Tax Administration
Facility : Public Land Tax
Country : Croatia
Website : https://porezna-uprava.gov.hr/en/tax-on-the-use-of-public-land/7373
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What is Public Land Tax?
Tax on the use of public land shall be paid by legal and natural persons using the public land. The tax referred to in paragraph 1 of this Article shall be paid in the amount and using the methods and conditions prescribed by the representative body of local self-government unit by virtue of own decision.
Related / Similar Facility : Croatia Real Estate Tax
The representative body of local self-government unit, by virtue of own decision, proscribes what is deemed as public land. Tax on the use of public land constitutes the revenue of the unit of local self-government on whose territory the public land is used.
Taxpayer of Public Land Tax
Legal and natural persons using public land.
Subject of Public Land Tax
Used public land. Representative body of a regional self-government unit, by virtue of own decision, proscribes what is deemed as public land.
Rate of Public Land Tax
Representative body of a regional self-government proscribes the amount, manner and conditions.
The representative body of the unit of local self-government shall establish by virtue of own decision the following:
1. for the purposes of paying consumption tax, the rate of consumption tax and the competent tax authority for the assessment and collection of the tax
2. for the purposes of paying real estate tax, the amount of real estate tax depending on the criteria referred to in Article 26(5)(6) of this Act, the eligibility criteria for the exemption from real estate tax for socially disadvantaged persons referred to in Article 27(2) of this Act and the competent tax authority for assessment and collection of taxes
3. for the purposes of paying the tax on the use of public land, what shall be deemed public land, the amount, method and the conditions of paying the tax on the use of public land, as well as the competent tax authority for the assessment and collection of the tax.
Note:
The decision of the representative body of the unit of local self-government referred to in paragraph 1 of this Article and the decision of the representative body of the unit of local and regional self-government referred to in Article 41, paragraph 4 of this Act may be amended no later than 15 December of the current year, and shall enter into force on 1 January of the following year.