(1) Državljani države ugovornice u drugoj državi ugovornici
ne smiju biti podvrgnuti oporezivanju ili s tim povezanim obveza-
ma koje su drukčije ili predstavljaju veći teret od oporezivanja i s
tim povezanim obvezama kojima podliježu ili mogu podlijegati
državljani te druge države u istim okolnostima, osobito u svezi s
rezidentnošću. Neovisno o odredbama članka 1., ova se odred-
ba primjenjuje i na osobe koje nisu rezidenti jedne ili obiju drža-
va ugovornica.
(2) Osobe bez državljanstva koje su rezidenti jedne od država
ugovornica, u državama ugovornicama ne smiju biti podvrgnuti
oporezivanju ili s tim povezanim obvezama koje su drukčije ili
predstavljaju veći teret od oporezivanja i s tim povezanim obve-
zama kojima podliježu ili mogu podlijegati državljani dotične
države u istim okolnostima.
(3) Stalna poslovna jedinica koju društvo jedne države ugo-
vornice ima u drugoj državi ugovornici ne smije biti u toj drugoj
državi oporezivana nepovoljnije nego što se oporezuju društva
te druge države koja obavljaju iste djelatnosti. Ova se odredba
ne može tumačiti tako da obvezuje državu ugovornicu da rezi-
dentima druge države ugovornice odobrava osobne odbitke,
olakšice ili sniženja pri oporezivanju koje odobrava samo svojim
rezidentima.
(4) Osim kada se primjenjuju odredbe članka 9. stavak 1.,
članka 11. stavak 5. ili članka 12. stavak 5., kamate, autorske
naknade i druge naknade koje društvo države ugovornice ispla-
ćuje rezidentu druge države ugovornice, u svrhu utvrđivanja opo-
rezive dobiti tog društva, odbijaju se pod istim uvjetima kao da
su isplaćene rezidentu prvospomenute države. Na sličan način,
svaki dug društva države ugovornice prema rezidentu druge
države ugovornice, u svrhu utvrđivanja oporezive imovine takva
društva, odbija se pod istim uvjetima kao da je bio ugovoren s
rezidentom prvospomenute države.
(5) Društva države ugovornice čiji je kapital u cijelosti ili dije-
lom, neposredno ili posredno, u vlasništvu ili pod kontrolom jed-
nog ili više rezidenata druge države ugovornice, u prvospome-
nutoj državi ne podliježu nikakvom oporezivanju ili s tim poveza-
nim obvezama koje su drukčije ili predstavljaju veći teret od opo-
rezivanja i s tim povezanim obvezama kojima podliježu ili mogu
podlijegati slična društva prvospomenute države.
(6) Odredbe ovoga članka vrijede, neovisno o članku 2., za
poreze bilo koje vrste i naziva.
Citation to select or copy
Germany / Croatia; https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Kroatien/2006-12-07-Kroatien-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1; edition Original2006 Croatian source reader; diagnostic CMap extraction evidence, not a new authority; article 24; Hrvatski; source role original-Croatian-proven-font-CMap-native-publication; Original2006 Croatian Convention and integral Protocol, source-decoded using two exact original-font37 CMap entries and five proven glyph occurrences; no manual wording/translation. Original PDF stays primary. Current law, later amendments, qualified human legal review and alignment remain unapproved.; source SHA-256 580ba564c731c6886e55b1fa95fd14a77d313cdf17386ea81995d29ebaf3b3aa; derived native Croatian projection SHA-256 a8f2707a8d96337d7d6191dd397aa2879ce14962a80d414894dc4f2ae885a916; unreviewed source text, current applicability unverified; /editions/de-croatia-2006-base/hr/articles/hr-article-24/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Kroatien/2006-12-07-Kroatien-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1 · Original2006 Croatian source reader; diagnostic CMap extraction evidence, not a new authority
original-Croatian-proven-font-CMap-native-publication · Original2006 Croatian Convention and integral Protocol, source-decoded using two exact original-font37 CMap entries and five proven glyph occurrences; no manual wording/translation. Original PDF stays primary. Current law, later amendments, qualified human legal review and alignment remain unapproved.
Language grouping is navigation only. Legal or translational alignment, qualified human review and current applicability remain unverified.
Publisher role and language
Original German body is unchanged. Recovered Croatian original body is added only through the separately approved original-font/CMap profile. Both original-source readers are present in this candidate; actual public availability verification is pending. No human legal/currentness/consolidation/alignment certification.
No independent currentness, wording or cross-language approval.
Actual supplied body languages: Deutsch, Hrvatski. A language named by an instrument is not a supplied translation.
The source-language qualification above concerns the earlier retained Deutsch, Hrvatski publication. The active language has its own source and role below.
Edition
Original2006 Croatian source reader; diagnostic CMap extraction evidence, not a new authority
Text available here
Deutsch, Hrvatski
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Application basis
Exact matching signature row, final general-application column of roster I.1. Not a universal tax-specific rule.
Consent law date
2006-12-02
Gazette publication
2006-12-07
General tax application from
2007-01-01
Roster application note
Last column is general application, not entry into force. Raw multi-instrument row retained.
Signature
2006-02-06
Signature basis
law/header and closing when present; OCR evidence is provisional, not human-verified
Signature present verbatim in roster
True
Treaty entry into force
2006-12-20
Languages recorded in source metadata: Deutsch, Hrvatski. This is not a promise of available text or a translation.
Edition notes and known limitations
Currentness and amendment completeness remain unverified.
Unreviewed
Missing-amendment chain / currentness not verified
Not an operative-law representation
Unresolved legacy/later-instrument annotation, not an unqualified status of the 2006 original: Future instrument / negotiation non-operative (recorded snapshot)
Historical German-admission Croatian hold, now superseded only by approved native CMap reader: Native German original source body admitted; Croatian reader remains held. Later Protocol/MLI relationships, current applicability and human legal review remain unverified.
Croatian reader recovered from exact original-font/CMap evidence; diagnostic PDF is not a new primary authority. Complete current treaty/amendment/human review is not claimed.