This Decision determines the permissible amount of the deficit, which is not subject to taxation, as according to article 11 (paragraphs 2, 3 and 4) of the Value Added Tax Ordinance. Shortage in the sense of this Decision is understood as total product losses that occur during the usual process of manipulating fish and shellfish in cultivation or as a result of diseases and other natural effects on fish, shellfish and raw materials in circulation, business, production and storage and as a consequence of the technological process in the production and processing of raw materials and goods.
Croacia · 2011-11-30