%0 Journal Article
%T CARS IN COMPANY¡¯S ASSETS
%A Vuk
%A Jasna
%J -
%D 2016
%X Sa£¿etak Upon performing its business activities a company may use the cars owned by the company or the cars leased according to the agreement on financial lease. The taxation and the accounting treatment of a company¡¯s car depends on the way it has been purchased and the fact whether such a car is to be used for the transportation of employees, board members or for performing a business activity. In terms of taxation, the cars used for the personal transportation of employees and board members have a less favourable tax position according to the VAT Act and the Profit Tax Act, compared to the cars used for performing a business activity
%K cars
%K assets
%K financial lease
%K taxation
%K value added tax
%U https://hrcak.srce.hr/index.php?show=clanak&id_clanak_jezik=261443