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Commentary

Margin scheme: second-hand goods, work of art, antiques and public auctions (Croatia)

11 Croatia

Taxable persons who are also dealers who, in the course of their economic activity, purchase or acquire for the needs of their enterprise, or who import with the aim to resell, used goods and/or works of art, collectors' items or antiques can use a special margin taxation scheme in Croatia when the listed goods have been supplied to the dealer by:

  1. Ìý

    •ÌýÌýÌýÌý persons who are not taxpayers;

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