{"id":655,"date":"2025-10-19T17:39:04","date_gmt":"2025-10-19T15:39:04","guid":{"rendered":"https:\/\/ljubenko-i-partneri.ectoris.com\/en\/?post_type=case_law&p=655"},"modified":"2025-10-19T17:39:04","modified_gmt":"2025-10-19T15:39:04","slug":"knjizenje-racuna-i-pretporez-kao-dokaz-duga","status":"publish","type":"case_law","link":"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/knjizenje-racuna-i-pretporez-kao-dokaz-duga\/","title":{"rendered":"Knji\u017eenje ra\u010duna i pretporez kao dokaz duga"},"content":{"rendered":"

Prema stavu Vrhovnog suda RH u odluci br. Revt-214\/11 tu\u017eitelj je podnio izvanrednu reviziju jer smatra da se radi o pitanjima koja imaju va\u017ean zna\u010daj za osiguranje jdinstvene primjene zakona.<\/p>\n

Tu\u017eitelj je u tom smilsu naveo da podnosi izvanrednu reviziju zbog dva pitanja:<\/p>\n

    \n
  1. Mo\u017ee li se tu\u017eenik, koji je primio ra\u010dune, proveo ih kroz poslovne knjige i koji je odbijaju\u0107i pretporez iskoristio beneficiju koju donosi Zakon o porezu dodanu vrijednost, osloboditi od pla\u0107anja ukoliko nije sudu dokazao da su podaci u poslovnim knjigama neistiniti?<\/li>\n
  2. Je li teret dokaza u ovom postupku pre\u0161ao na tu\u017eenika obzirom na utvr\u0111ene \u010dinjenice koje se odnose na postupke tu\u017eenika?<\/li>\n<\/ol>\n

    Vrhovni sud je odbacio nazna\u010denu izvanrednu revizija jer smatra da nisu izlo\u017eeni razlozi na nazna\u010dena pitanja zbog kojih bi se smatralo da su ista va\u017ena za osiguranje jedinstvene primjene zakona i ravnopravnost gra\u0111ana. (opaska prire\u0111iva\u010da \u2013 navedena pitanja su nakon ove odluke VSRH ipak ure\u0111ena \u010dl.221.b Zakona o parni\u010dnom postupku, NN 25\/13)<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-655","case_law","type-case_law","status-publish","hentry"],"acf":[],"yoast_head":"\nKnji\u017eenje ra\u010duna i pretporez kao dokaz duga - Ljubenko i partneri - eng<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/knjizenje-racuna-i-pretporez-kao-dokaz-duga\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Knji\u017eenje ra\u010duna i pretporez kao dokaz duga\" \/>\n<meta property=\"og:description\" content=\"Prema stavu Vrhovnog suda RH u odluci br. Revt-214\/11 tu\u017eitelj je podnio izvanrednu reviziju jer smatra da se radi o pitanjima koja imaju va\u017ean zna\u010daj za osiguranje jdinstvene primjene zakona. Tu\u017eitelj je u tom smilsu naveo da podnosi izvanrednu reviziju zbog dva pitanja: Mo\u017ee li se tu\u017eenik, koji je primio ra\u010dune, proveo ih kroz poslovne […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/knjizenje-racuna-i-pretporez-kao-dokaz-duga\/\" \/>\n<meta property=\"og:site_name\" content=\"Ljubenko i partneri - eng\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Procijenjeno vrijeme \u010ditanja\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/knjizenje-racuna-i-pretporez-kao-dokaz-duga\/\",\"url\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/knjizenje-racuna-i-pretporez-kao-dokaz-duga\/\",\"name\":\"Knji\u017eenje ra\u010duna i pretporez kao dokaz duga - Ljubenko i partneri - eng\",\"isPartOf\":{\"@id\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/#website\"},\"datePublished\":\"2025-10-19T15:39:04+00:00\",\"dateModified\":\"2025-10-19T15:39:04+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/knjizenje-racuna-i-pretporez-kao-dokaz-duga\/#breadcrumb\"},\"inLanguage\":\"hr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/knjizenje-racuna-i-pretporez-kao-dokaz-duga\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/knjizenje-racuna-i-pretporez-kao-dokaz-duga\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Po\u010detna stranica\",\"item\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nova praksa\",\"item\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Knji\u017eenje ra\u010duna i pretporez kao dokaz duga\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/#website\",\"url\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/\",\"name\":\"Ljubenko i partneri - eng\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"hr\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Knji\u017eenje ra\u010duna i pretporez kao dokaz duga - Ljubenko i partneri - eng","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/knjizenje-racuna-i-pretporez-kao-dokaz-duga\/","og_locale":"hr_HR","og_type":"article","og_title":"Knji\u017eenje ra\u010duna i pretporez kao dokaz duga","og_description":"Prema stavu Vrhovnog suda RH u odluci br. 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