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
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.