Regulation on the manner of tax deduction for taxpayers in mountainous areas. | Land Portal

Resource information

Date of publication: 
April 2009
Resource Language: 
ISBN / Resource ID: 
LEX-FAOC165498
License of the resource: 
Copyright details: 
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

This Regulation determines the detailed way of exercising the right to obtain tax relief/tax benefit/tax exemption for taxpayers who perform activities in what is defined as hilly and/or mountainous area (on the territory of the Republic of Croatia).This Regulation closely defines the total amount of tax relief that can be assigned to a single taxpayer; application process for tax relief (forms, administration issues and rules); and related penalties.The Annex is an integral part of this Regulation.

Implements: Law on hilly and mountainous areas. (2002-01-25)
Amended by: Regulation amending the Regulation on the manner of tax deduction for taxpayers in mountainous areas. (2010-10-25)

Authors and Publishers

Author(s), editor(s), contributor(s): 

Pusara, Peter (LEGN)

Publisher(s): 

The lands that today comprise Croatia were part of the Austro-Hungarian Empire until the close of World War I. In 1918, the Croats, Serbs, and Slovenes formed a kingdom known after 1929 as Yugoslavia. Following World War II, Yugoslavia became a federal independent communist state under the strong hand of Marshal TITO. Although Croatia declared its independence from Yugoslavia in 1991, it took four years of sporadic, but often bitter, fighting before occupying Serb armies were mostly cleared from Croatian lands, along with a majority of Croatia's ethnic Serb population.

Data provider

Geographical focus

Share this page