{"id":2697,"date":"2026-02-26T14:29:28","date_gmt":"2026-02-26T14:29:28","guid":{"rendered":"https:\/\/kopun.1o1o.com.hr\/?p=2697"},"modified":"2026-02-26T14:29:29","modified_gmt":"2026-02-26T14:29:29","slug":"pocetak-porezne-reforme","status":"publish","type":"post","link":"https:\/\/kopun.1o1o.com.hr\/de\/2026\/02\/26\/pocetak-porezne-reforme\/","title":{"rendered":"Po\u010detak porezne reforme"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Sukladno najavama od prije 10-tak dana od strane Vlade Republike Hrvatske, kroz postupak e-savjetovanja u petak, 02.06.2023. godine, pu\u0161teni su prijedlozi izmjena zakona vezanih uz najavljenu poreznu reformu. Predmetne izmjene stupile bi na snagu 01.01.2024. godine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Radi se o sljede\u0107im propisima:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prijedlog izmjena Zakona o porezu na dohodak &#8211; <a href=\"https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24306\">https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24306<\/a><\/li>\n\n\n\n<li>Prijedlog izmjena Zakona o doprinosima &#8211; <a href=\"https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24237\">https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24237<\/a><\/li>\n\n\n\n<li>Prijedlog izmjena Pravilnika o na\u010dinu utvr\u0111ivanja visine sredstva koje Republika Hrvatska osigurava u dr\u017eavnom prora\u010dunu za pokrivanje dijela obveza mirovinskog osiguranja &#8211; <a href=\"https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24278\">https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24278<\/a><\/li>\n\n\n\n<li>Prijedlog izmjena Zakona o lokalnim porezima &#8211; <a href=\"https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24268\">https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24268<\/a><\/li>\n\n\n\n<li>Prijedlog izmjena Zakona o porezu na dodanu vrijednost &#8211; <a href=\"https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24224\">https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24224<\/a><\/li>\n\n\n\n<li>Prijedlog izmjena Zakona o porezu na dobit &#8211; <a href=\"https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24170\">https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24170<\/a><\/li>\n\n\n\n<li>Prijedlog izmjena Zakona o fiskalizaciji u prometu gotovinom &#8211; <a href=\"https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24242\">https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24242<\/a><\/li>\n\n\n\n<li>Prijedlog izmjena Zakona o administrativnoj suradnji u podru\u010dju poreza &#8211; <a href=\"https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24247\">https:\/\/esavjetovanja.gov.hr\/ECon\/MainScreen?entityId=24247<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">U nastavku dostavljamo kra\u0107i pregled bitnijih prijedloga izmjena:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Promjene u obra\u010dunu pla\u0107a<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Najkompleksnije izmjene odnose se na podru\u010dje oporezivanja isplate pla\u0107a (porez na dohodak, doprinosi, lokalni porezi). Prijedlog je da se predmetne izmjene usklade na na\u010din da se iste po\u010dinju primjenjivati od pla\u0107e za prosinac 2023. godine, koja se u pravilu ispla\u0107uje u sije\u010dnju 2024. godine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Predmetne se izmjene mogu sumirati u sljede\u0107im izmjenama:<\/p>\n\n\n\n<ol start=\"1\" style=\"list-style-type:1\" class=\"wp-block-list\">\n<li><strong>pove\u0107anje neoporezivog dijela osnovice poreza na dohodak sa 530,90 EUR na 560,00 EUR. <\/strong>Temeljem predmetnog uve\u0107anja novi iznosi neoporezivog dijela osnovice poreza na dohodak bili bi sljede\u0107i:<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\" colspan=\"2\"><strong>TRENUTNO STANJE<br>&#8211; koeficijenti prema<br>osnovici osobnog<br>odbitka od 331,81 eura<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\" colspan=\"2\"><strong>PREMA ODREDBAMA OVOG<br>PRIJEDLOGA ZAKONA<br>&#8211; koeficijenti prema osobnom<br>odbitku od 560 eura<\/strong><\/td><\/tr><tr><td>Osnovni<strong> <\/strong>osobni odbitak<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">530,90<\/td><td class=\"has-text-align-center\" data-align=\"center\">&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">560,00<\/td><\/tr><tr><td>Uzdr\u017eavani \u010dlan<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,7<\/td><td class=\"has-text-align-center\" data-align=\"center\">232,27<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,5<\/td><td class=\"has-text-align-center\" data-align=\"center\">280,00<\/td><\/tr><tr><td>1. dijete<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,7<\/td><td class=\"has-text-align-center\" data-align=\"center\">232,27<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,5<\/td><td class=\"has-text-align-center\" data-align=\"center\">280,00<\/td><\/tr><tr><td>2. dijete<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,0<\/td><td class=\"has-text-align-center\" data-align=\"center\">331,81<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,7<\/td><td class=\"has-text-align-center\" data-align=\"center\">392,00<\/td><\/tr><tr><td>3. dijete<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,4<\/td><td class=\"has-text-align-center\" data-align=\"center\">464,53<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,0<\/td><td class=\"has-text-align-center\" data-align=\"center\">560,00<\/td><\/tr><tr><td>4.dijete<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,9<\/td><td class=\"has-text-align-center\" data-align=\"center\">630,44<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,4<\/td><td class=\"has-text-align-center\" data-align=\"center\">784,00<\/td><\/tr><tr><td>5. dijete<\/td><td class=\"has-text-align-center\" data-align=\"center\">2,5<\/td><td class=\"has-text-align-center\" data-align=\"center\">829,53<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,9<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.064,00<\/td><\/tr><tr><td>6. dijete<\/td><td class=\"has-text-align-center\" data-align=\"center\">3,2<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.061,79<\/td><td class=\"has-text-align-center\" data-align=\"center\">2,5<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.400,00<\/td><\/tr><tr><td>7. dijete<\/td><td class=\"has-text-align-center\" data-align=\"center\">4,0<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.327,24<\/td><td class=\"has-text-align-center\" data-align=\"center\">3,2<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.792,00<\/td><\/tr><tr><td>8. dijete<\/td><td class=\"has-text-align-center\" data-align=\"center\">4,9<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.625,87<\/td><td class=\"has-text-align-center\" data-align=\"center\">4,0<\/td><td class=\"has-text-align-center\" data-align=\"center\">2.240,00<\/td><\/tr><tr><td>9. dijete<\/td><td class=\"has-text-align-center\" data-align=\"center\">5,9<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.957,68<\/td><td class=\"has-text-align-center\" data-align=\"center\">4,9<\/td><td class=\"has-text-align-center\" data-align=\"center\">2.744,00<\/td><\/tr><tr><td>Invalidnost<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,4<\/td><td class=\"has-text-align-center\" data-align=\"center\">132,72<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,3<\/td><td class=\"has-text-align-center\" data-align=\"center\">168,00<\/td><\/tr><tr><td>Invalidnost 100%<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,5<\/td><td class=\"has-text-align-center\" data-align=\"center\">497,72<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,0<\/td><td class=\"has-text-align-center\" data-align=\"center\">560,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ol start=\"2\" style=\"list-style-type:1\" class=\"wp-block-list\">\n<li><strong>Ukidanje prireza uz paralelnu odluku da jedinice lokalne samouprave mogu samostalno utvr\u0111ivati stopu poreza na dohodak<\/strong>. Pri tome jedinice lokalne samouprave bile bi u obvezi utvrditi stope poreza na dohodak najkasnije do kraja studenoga teku\u0107e godine za isplate od 01.01. naredne godine. Razredi unutar kojih gradovi \/ op\u0107ine mogu utvrditi visinu stope poreza na dohodak su sljede\u0107e:<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Opis:<\/strong><\/td><td><strong>Ni\u017ea granica stopa:<\/strong><\/td><td><strong>Vi\u0161a granica stopa:<\/strong><\/td><\/tr><tr><td>Op\u0107ine<\/td><td>15% &#8211; 22 %<\/td><td>25% &#8211; 33%<\/td><\/tr><tr><td>Gradovi sa manje od 30.000 stanovnika<\/td><td>15% &#8211; 22,4%<\/td><td>25% &#8211; 33,6%<\/td><\/tr><tr><td>Gradovi sa vi\u0161e od 30.000 stanovnika<\/td><td>15% &#8211; 23%<\/td><td>25% &#8211; 34,5%<\/td><\/tr><tr><td>Grad Zagreb<\/td><td>15% &#8211; 23,6%<\/td><td>25% &#8211; 34,5%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">U slu\u010daju da lokalne samouprave ne donesu ovu odluku u ovom roku, primjenjivati \u0107e se stope od 20% i 30%.<\/p>\n\n\n\n<ol start=\"3\" style=\"list-style-type:1\" class=\"wp-block-list\">\n<li><strong>pove\u0107anje osnovice za izra\u010dun pove\u0107ane stope poreza na dohodak <\/strong>(trenuta\u010dno 30%, u budu\u0107nosti \u0107e ovisiti stopa o pojedinim gradovima \/ op\u0107inama)) <strong>sa iznosa od 3.981,69 EUR <\/strong>(prethodno 30.000 HRK) <strong>na 4.200,00 EUR<\/strong>.<\/li>\n\n\n\n<li><strong>rastere\u0107enje pla\u0107anja doprinosa iz pla\u0107e za bruto pla\u0107e manje od 1.300 EUR<\/strong>. Za sve bruto pla\u0107e manje od 700 EUR utvrdilo bi se jednokratno umanjenje osnovice za oporezivanje doprinosom za MIO u visini od 300 EUR, dok za pla\u0107e u rasponu od 700 &#8211; 1.300 EUR utvrdila bi se sljede\u0107a iznos umanjenja osnovice za oporezivanje doprinosom za mirovinsko osiguranje:<br>       <strong>0,5 x (1.300,00 \u2013 ukupan iznos bruto pla\u0107a za odre\u0111eni mjesec)<\/strong><br><br>Na primjer, osiguranik koji ima bruto mjese\u010dnu pla\u0107u u iznosu 800,00 eura ima pravo na umanjenje mjese\u010dne osnovice za obra\u010dun doprinosa za mirovinsko osiguranje u iznosu 250,00 eura primjenjuju\u0107i linearni model izra\u010duna (0,5 x (1.300 &#8211; 800) = 0,5 x 500 = 250 eura).<br>Primjer izra\u010duna doprinosa za mirovinsko osiguranje na bazi bruto pla\u0107e od 700 EUR i 1.200 EUR dan je u nastavku:<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Opis<\/strong><\/td><td colspan=\"2\"><strong>Iznos u eurima<\/strong><\/td><\/tr><tr><td><em><strong>1<\/strong><\/em><\/td><td><em><strong>2<\/strong><\/em><\/td><td><em><strong>3<\/strong><\/em><\/td><\/tr><tr><td>1. Bruto mjese\u010dna pla\u0107a<\/td><td>700,00<\/td><td>1.200,00<\/td><\/tr><tr><td>2. Dodatak za umanjenje mjese\u010dne osnovice<\/td><td>300,00<\/td><td>50,00<\/td><\/tr><tr><td>3. Mjese\u010dna osnovica za mirovinsko osiguranje na temelju generacijske solidarosti (red.br. 1. \u2014 red.br. 2.)<\/td><td>400,00<\/td><td>1.150,00<\/td><\/tr><tr><td>4. Doprinos za mirovinsko osiguranje na temelju generacijske solidarnosti po stopi 15% (red.br. 3. x 15%)<\/td><td>60,00<\/td><td>172,50<\/td><\/tr><tr><td>5. Doprinos za mirovinsko osiguranje za starost na temelju individualne kapitalizirane \u0161tednje po stopi 5% (red.br. 1. x 5%)<\/td><td>35,00<\/td><td>60,00<\/td><\/tr><tr><td>6. Ukupno doprinosi (red.br. 4. + red.br. 5.)<\/td><td>95,00<\/td><td>232,50<\/td><\/tr><tr><td>7. Dohodak (red.br. 1. \u2014 red.br. 6.)<\/td><td>605,00<\/td><td>967,50<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Usugla\u0161avanje odredbe dodjele \/ opcijske kupnje dionica i udjela<\/em><\/strong><br>Du\u017ei niz godina postoji porezna pogodnost dodjele \/ opcijske kupnje dionica kod dioni\u010dkih dru\u0161tava (oporezuje se porezom na dohodak od kapitala primjenom stope od 20%). No, ova pogodnost ne postoji za dodjelu udjela kod dru\u0161tava sa ograni\u010denom odgovorno\u0161\u0107u. Uslijed navedenoga ovim izmjenama poku\u0161ava se izjedna\u010diti situacije dodjele \/ opcijske kupnje dionica kod dioni\u010dkih dru\u0161tava i udjela kod dru\u0161tava sa ograni\u010denom odgovorno\u0161\u0107u.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Uvo\u0111enje mogu\u0107nosti umanjenja PDV-a po nenapla\u0107enim potra\u017eivanjima<\/em><\/strong><br>Odredbama prijedloga <em>Zakona o porezu na dodanu vrijednost<\/em> uvodi se pojednostavljenje u pogledu umanjenja osnovice PDV-a temeljem isporuka koje nisu napla\u0107ene. Pri tome biti \u0107e dovoljno samo obavijestiti drugu stranu (kupca) o provedenom ispravku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Predmetna je mogu\u0107nost dana u sljede\u0107im slu\u010dajevima \/ rokovima:<\/p>\n\n\n\n<ol style=\"list-style-type:1\" class=\"wp-block-list\">\n<li>ukoliko je poduzetnik poduzeo mjere radnje pa\u017enjom dobrog gospodarstvenika (ovrha, utu\u017eenje na sudu, nagodba s poreznim du\u017enikom), umanjenje osnovice je mogu\u0107e nakon proteka od 6 mjeseci;<\/li>\n\n\n\n<li>ukoliko nisu pokretani nikakvi postupci, umanjenje osnovice PDV-a je mogu\u0107e po proteku od godine dana;<\/li>\n\n\n\n<li>ukoliko je pokrenut insolvencijski postupak nad kupcem za sve isporuke koje su nastale do dana pokretanja insolvencijskog postupka.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Ukoliko se naknadno naplati ovo potra\u017eivanje, poduzetnik je u obvezi u odgovaraju\u0107em iznosu pove\u0107ati poreznu osnovicu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Odvajanje datuma podno\u0161enja prijave poreza na dobit i pla\u0107anja poreza na dobit<\/em><\/strong><br>Jedan od u\u010destalih problema u praksi je \u010dinjenica da datum nastanka obveze poreza na dobit nastaje u trenutku predaje prijave PD obrasca, bez obzira na \u010dinjenicu da je krajnji rok 30.04. naredne godine. Odnosno, poduzetnici koji se odlu\u010de predati poreznu prijavu prije krajnjeg roka (30.04.) u obvezi su napraviti i uplatu poreznog davanja u trenutku predaje porezne prijave.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kako bi se olak\u0161alo poslovanje poduzetnicima, prijedlog izmjena <em>Zakona o porezu na dobit<\/em> uklju\u010duje klauzulu da u slu\u010dajevima kada poduzetnici predaju prije poreznu prijavu, krajnji rok za uplatu poreznog davanja je 30.04.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Napojnice<\/em><\/strong><br>Sukladno najavama, napojnice do odre\u0111enog iznosa ne bi bile oporezive.&nbsp; Ove odredbe navedene su u prijedlogu izmjena <em>Zakona o porezu na dohodak<\/em> i prijedlogu izmjena <em>Zakona o doprinosima<\/em>, no maksimalni neoporezivi iznos nije definiran prijedlogom zakona, budu\u0107i da neoporeziva davanja definira <em>Pravilnik o porezu na dohodak<\/em> (a on je u nadle\u017enosti ministra financija). Temeljem najava iz medija trebalo bi se raditi o maksimalnom godi\u0161njem iznosu od 3.360 EUR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No, odredbama prijedloga<em> Zakona o fiskalizaciji u prometu gotovinom<\/em> uvodi se <strong><u>obveza fiskalizacije<\/u><\/strong> predmetnih napojnica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Temeljem postoje\u0107eg prijedloga za napojnice ve\u0107e od maksimalnog godi\u0161njeg neoporezivog iznosa, podlijegala oporezivanju u okviru kona\u010dnog drugog dohotka po stopi od 20%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Uvo\u0111enje dodatnih kontrolnih mehanizama na prekograni\u010dna pla\u0107anja<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sa krajnjim ciljem suzbijanja prekograni\u010dnih prijevara u vezi sa PDV-om, pru\u017eatelji platnih usluga biti \u0107e u obvezi voditi detaljne evidencije ukoliko tijekom kalendarskog tromjese\u010dja istom primatelju pla\u0107anja obave platne usluge koje predstavljaju vi\u0161e od 25 prekograni\u010dnih pla\u0107anja (uklju\u010duju\u0107i i EU i tre\u0107e zemlje).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Uskladba iznosa u HRK u iznose u EUR<\/em><\/strong><br>Kroz sve prethodno navedene propise uvode se uskla\u0111enja iznosa u HRK u iznose u EUR. Prete\u017eiti dio ovih iznose se odnosi na zaokru\u017eivanja, te se klju\u010dne promjene odnose na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>porezno oslobo\u0111enje u vidu ne pla\u0107anja PDV-a i obra\u010duna uve\u0107anja osnovice PD-a za isporuke promotivnih proizvoda (iz asortimana poreznog obveznika s oznakom \u201cnije za prodaju\u201d, te reklamni predmeti) definiraju se u visini od 22,00 EUR (trenuta\u010dno 21,24 EUR, odnosno prethodnih 160 HRK);<\/li>\n\n\n\n<li>mali poduzetnik za potrebe PDV-a se definira poduzetnik sa isporukama manjim od 40.000 EUR (trenuta\u010dno 39.816,84 EUR, odnosno 300.000 HRK);<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Na\u017ealost, ova zaokru\u017eivanja nisu provedena po svim pozicijama, te i nadalje postoji veliki dio iznosa koji se ne odnosi na zaokru\u017eene iznose u EUR.<\/p>","protected":false},"excerpt":{"rendered":"<p>Sukladno najavama od prije 10-tak dana od strane Vlade Republike Hrvatske, kroz postupak e-savjetovanja u petak, 02.06.2023. godine, pu\u0161teni su prijedlozi izmjena zakona vezanih uz najavljenu poreznu reformu. Predmetne izmjene stupile bi na snagu 01.01.2024. godine. Radi se o sljede\u0107im propisima: U nastavku dostavljamo kra\u0107i pregled bitnijih prijedloga izmjena: Promjene u obra\u010dunu pla\u0107a Najkompleksnije izmjene [&hellip;]<\/p>","protected":false},"author":1,"featured_media":795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-2697","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novosti"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Po\u010detak porezne reforme | kopun<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Po\u010detak porezne reforme | kopun\" \/>\n<meta property=\"og:description\" content=\"Sukladno najavama od prije 10-tak dana od strane Vlade Republike Hrvatske, kroz postupak e-savjetovanja u petak, 02.06.2023. godine, pu\u0161teni su prijedlozi izmjena zakona vezanih uz najavljenu poreznu reformu. 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