At the 10th Session of the Parliament held on November 21, 2018, the final proposal of the Law on Amendments to the Law on Income Tax was extinguished.In the discussion at the Committee, it was noted that the Government of the Republic of Croatia with the Final Law on Amendments to Income Tax regulates the amount of the lump sum if local government units do not make a decision on the lump sum income tax for renters in tourism per bed or accommodation unit in the camp. . Legislative changes regulate the range of this lump sum. The lump sum may not be less than HRK 150 or more than HRK 1.500. By the way, so far the lump sum was 150 kn. The Government of the Republic of Croatia regulates that in cities and municipalities that do not determine the amount of this lump sum, it amounts to HRK 750.However, interestingly, if the towns and municipalities do not make a decision on the amount of the lump sum, which is lowered to the local level by the new law because so far the decision on the amount of the lump sum was made by the Ministry of Tourism, the Government of the Republic of Croatia regulates of that lump sum it amounts to HRK 750.It was further stated that such lump sums should be earned as revenues of local governments where the property is located and not where the owner has registered residence. This type of real estate represents a burden for the infrastructure of local self-government units due to the large influx of tourists over the summer without adequate financial compensation. The proponent replied that such lump sums were related to the residence of the property owner and not to the place where the property is located.More information/TRANSITIONAL AND FINAL PROVISIONS TRANSITIONAL AND FINAL PROVISIONSArticle 30(1) Representative bodies of local self-government units are obliged to make decisions from Article 2019 of this Act for 17 which will prescribe the amount of flat tax per bed or per accommodation unit in the camp by 31 January 2019 and submit them to the Tax Administration no later than until February 15, 2019. The adopted decision shall be applied until a new decision is made in accordance with Article 17 of this Act.(2) If the representative body of the local self-government unit does not make a decision within the prescribed time limit, the amount of the flat tax per bed or per accommodation unit in the camp shall be determined in the amount of HRK 750,00.(3) Article 14 of this Act shall apply when determining the annual income tax for 2018 and onwards. Furthermore, it was said in the discussion that the decision on the amount of the lump sum is determined by the local self-government unit, and the funds from renting real estate in tourism are received by the local self-government unit where the property owner is registered. In this way, one local government unit affects the revenues of another local government unit. It is also pointed out that such real estate is rented in tourism and no holiday home tax can be charged for it. It was pointed out that such a problem is particularly pronounced in small places on the sea and the coast, where most renters do not have a permanent residence, so small places have no income from it. The proponent replied that this was a factual situation under the Income Tax Act. Among other things, it was noted that for non-resident foreigners as owners of real estate in tourism, revenues go to the budget of the local government unit where the property is located.The Act was passed at the 10th session on November 21, 2018 with 79 votes in favor, 51 against, 1 abstention, and the Income Tax Act, which will enter into force on January 1, 2019.So, the summary of everything is how the final bill gives local governments the opportunity to make decisions on the amount of flat tax payment per bed or per accommodation unit in the camp in the proposed range from 150,00 to 1.500,00 kuna. If they do not make a decision on the amount of the flat tax, it is determined in the amount of HRK 750,00.Hosts in family accommodation, talk to your representatives in municipalities and cities, to your representatives you have chosen in local and county elections, about the amount of sojourn tax and make sure the decision is made, so that later we would not know.Side dish: FINAL PROPOSAL OF THE LAW ON AMENDMENTS TO THE LAW ON INCOME TAX Article 17In Article 57, after paragraph 2, new paragraphs 3, 4 and 5 are added as follows:”(3) In the case referred to in paragraph 2 of this Article, the representative body of the local self-government unit is obliged to issue a decision prescribing the amount of flat tax per bed or accommodation unit in the camp, which may not be less than HRK 150,00 or more than HRK 1.500,00.(4) The decision of the representative body of the local self-government unit referred to in paragraph 3 of this Article may be changed no later than 15 December of the current year, and shall apply from 1 January of the following year. per bed or per accommodation unit in the camp.(5) Local self-government units shall submit the decision of their representative body referred to in paragraph 3 of this Article to the Ministry of Finance, Tax Administration within eight days from the day of its adoption for publication on the Tax Administration website. “.
The Eagles appeared to have held on for a point despite playing the entire second half with 10 men following Dwight Gayle’s brainless red card. But West Ham’s pressure paid off when Argentinian winger Lanzini rifled home in the 88th minute and Payet put the icing on the cake in injury time. Late goals from Manuel Lanzini and Dimitri Payet floored 10-man Crystal Palace as West Ham snatched a dramatic 3-1 victory at Selhurst Park. Carl Jenkinson had put the visitors ahead with his second goal in two matches, but Yohan Cabaye equalised moments later with a twice-taken penalty. Payet had already threatened twice for West Ham before, in the 23rd minute, he slid the ball to former Palace winger Victor Moses, who fed overlapping full-back Jenkinson in the area. The Arsenal loanee had sneaked in behind the daydreaming Wilfried Zaha and neatly tucked the ball past Wayne Hennessey with the outside of his right foot. However, two minutes later Jenkinson was the central figure as Palace forced an equaliser. The right-back and Gayle seemed to collide as they both stretched for the ball in the box, but referee Mark Clattenburg ruled in the Palace forward’s favour and pointed to the spot. Cabaye duly tucked away the penalty, only for Clattenburg to order a retake after spotting Gayle had encroached into the area. Nevertheless, Cabaye held his nerve and lifted the ball high into the opposite side of the net despite Adrian getting a hand to it. Gayle may have been breathing a sigh of relief at that stage but his next reckless act, a needless lunge on Payet, earned him a booking. That proved costly for the striker when, in another rash challenge, he caught Cheikhou Kouyate late and was sent off a minute before half-time. Not for the first time this season, Eagles boss Alan Pardew hauled off Zaha at half-time, while Andy Carroll was introduced shortly after as the Hammers attempted to make their numerical advantage count. Diafra Sakho glanced Jenkinson’s cross against a post but it appeared West Ham would head back to east London frustrated. But when Carroll headed fellow substitute Mauro Zarate’s cross back across goal Lanzini was on hand to smash the ball past Hennessey. And in stoppage time Lanzini’s through ball sent Payet clear and the Frenchman deftly chipped Hennessey to seal West Ham’s fourth away win of the season. TWEET OF THE MATCH “Good to see Alan Pardew applaud the @whufc_official fans before kick off, a different view to the fans to Big Sam” – Ian Abrahams @BroadcastMoose https://twitter.com/BroadcastMoose/status/655382844274036736 PLAYER RATINGS Crystal Palace Wayne Hennessey: 6 Martin Kelly: 6 Scott Dann: 6 Brede Hangeland: 6 Pape Soure: 6 Yannick Bolasie: 6 Jason Puncheon: 6 James McArthur: 6 Yohan Cabaye: 6 Wilfried Zaha: 5 Dwight Gayle: 4 Subs Bakary Sako: 6 Mile Jedinak: 5 Joe Ledley: 5 West Ham Adrian: 7 Carl Jenkinson: 6 James Tomkins: 6 James Collins: 6 Aaron Cresswell: 6 Cheikhou Kouyate: 7 Mark Noble: 6 Manuel Lanzini: 8 Victor Moses: 6 Dimitri Payet: 7 Diafra Sakho: 6 Subs Andy Carroll: 6 Mauro Zarate: 6 Nikica Jelavic: 6 STAR PLAYER Manuel Lanzini – T he young Argentinian looks so composed on the ball and his all-round display was capped by a deserved late goal. Also found time to set up the third for Payet. MOMENT OF THE MATCH Payet put the icing on the cake for West Ham with his fifth goal of the season, collecting Lanzini’s pass and deftly lifting it over Hennessey. VIEW FROM THE BENCH Both managers use a 4-2-3-1, to good effect so far this season. The sides were cancelling each other out until Gayle’s red card, allowing Slaven Bilic to bring on Andy Carroll and go with two up front. Palace almost held out but the pressure finally told. MOAN OF THE MATCH Dwight Gayle – A striker who has worked so hard to get into Palace’s team promptly took himself out of it with two reckless tackles before half-time. Almost cost his side further before that, having encroached when Cabaye took his first penalty. WHO’S UP NEXT? Leicester v Crystal Palace (Barclays Premier League, Saturday October 24) West Ham v Chelsea (Barclays Premier League, Saturday October 24) Press Association