Hrvatski zakon o porezu na dodanu vrijednost

The professional publication "The Croatian Value Added Tax Act," edited by Prof. Ferdo Spajić, Ph.D., and published in 1996, is a work of exceptional significance in the field of Croatian financial law and the tax system. The book was released during a pivotal period when the Republic of Croatia was preparing to introduce a modern system of consumption taxation—the Value Added Tax (VAT)—which replaced the existing tax on the turnover of goods and services. The publication provides a detailed insight into legal provisions, calculation mechanisms, taxable supplies, tax exemptions, input tax, and the obligations of taxpayers. In addition to the text of the Act itself, the work contains expert commentary, clarifications, and practical guidelines intended for business professionals, accountants, financial experts, and legal practitioners to facilitate their adaptation to the new tax framework. The editor and authors skillfully bridge the gap between theoretical financial concepts and the realities of day-to-day business operations. This 1996 edition serves as a key historical-legal document, bearing witness to the modernization and alignment of the Croatian economic and tax system with European standards during the 1990s; it remains an important reference for analyzing the development of Croatian tax law.