With millions of votes still left to be counted, President Trump early Wednesday falsely declared that he had won his race for re-election, warning that he would go to the Supreme Court to try to prematurely shut the election down.In a post-midnight appearance in the White House, Mr. Trump offered what amounted to a reckless attack on the democratic process at a time of extraordinary angst and division in a nation that had been riveted by a polarizing and unresolved election. He listed states where he falsely claimed he had already won — like Georgia, where Republicans thought Joseph R. Biden Jr. had a solid chance of winning — as he baselessly argued that opponents were trying to steal the election from him.- Advertisement – Mr. Trump’s comments appeared sure to escalate a bitter legal battle over how the votes should be counted. Pennsylvania, a state that Mr. Trump falsely claimed he had won, is just beginning to count hundred of thousands of early votes mailed in that are expected to be heavily Democratic. Gov. Tom Wolf said on Twitter that the state had more than one million mail ballots to count.- Advertisement – “It’s not my place or Donald Trump’s place to declare who has won this election,” Mr. Biden said. “That’s the decision of the American people.”It was unclear to what extent Mr. Trump’s remarks were calculated or extemporaneous. There was a teleprompter in front of him, though he appeared to improvise, like when he complained that a news organization — it was Fox News, though he never named it — had awarded Arizona, a state that Mr. Trump won 2016, to Mr. Biden.“We did win this election,” he said. “So our goal now is to ensure the integrity for the good of this nation. This is a very big moment. This is a major fraud on our nation. We want the law to be used in a proper manner. So we’ll be going to the U.S. Supreme Court. We want all voting to stop.”- Advertisement – Mr. Trump’s combative remarks offered a sharp contrast with an appearance an hour earlier by Mr. Biden, who counseled the nation to be patient. Mr. Biden noted that vote counting typically takes days, and sometimes longer, in normal years to count ballots, and would certainly so particularly in the middle of a pandemic that prompted many people to vote by mail.Mr. Biden’s campaign manager, Jennifer O’Malley Dillon, called Mr. Trump’s remarks “outrageous, unprecedented, and incorrect,” saying they were “a naked effort to take away the democratic rights of American citizens.” It was unclear what sort of Supreme Court challenge the president had in mind. There is no legal argument to compel states to stop counting ballots that were properly filled out and submitted on time.Lawyers with both parties had been expecting a possible move by the Trump campaign or allied Republicans to renew a bid to get the Supreme Court to stay a decision by Pennsylvania’s high court to allow election workers to count all ballots postmarked on Nov. 3 or earlier for three days after Election Day. That had not happened as of Tuesday night.Republicans had also filed suits in state and federal court on Tuesday challenging Pennsylvania election officials’ move to allow counties to contact voters whose mail-in ballots were rejected because of mistakes to give them the opportunity to fix those ballots or cast provisional, replacement ballots. State and federal judges were scheduled to hear arguments on Wednesday, as well as complaints from Mr. Trump’s campaign that its elections observers were not being given enough access to the counting process for potential challenges to Democratic votes.It was not known as of early Wednesday how many such votes may have been cast, and whether it could be significant enough to affect the outcome in the state.But Democrats were prepared for other legal maneuvers from Republicans. Mr. Trump’s campaign has planned its legal strategy for months, and it was always devised to address the very scenario that emerged overnight Tuesday — one in which election night returns showed Mr. Trump winning in states in which mail ballots threatened to tip the balance to Mr. Biden.Mr. Trump’s defiance — his rejection of an election while it was still playing out and his threat of legal action — shocked even some of his top Republican supporters. “It’s a bad strategic decision,” Chris Christie, the Republican former governor of New Jersey and an adviser to the president, said on ABC. “It’s a bad political decision.” – Advertisement –
Gorgeous! Emma Roberts shows off her baby bump on the December 2020 cover of Cosmopolitan, becoming the magazine’s first-everpregnant cover star.- Advertisement – However, she says watching her body change has been interesting to say the least. “To see my body change inside and out so drastically has been a wild experience. Surprising and beautiful. Then again, some days I feel like I’m being hijacked by something.”But it’s taught her to indulge in self-care for new reasons. “I’ve really gotten to take care of myself for me, instead of for a movie or for a show or for an event,” she explained, noting that this is the most time she’s had off since she was a pre-teen. “This year has been a struggle, for everybody, in different ways and at different levels, but I’ve gotten to really reassess what self-care means to me.” And truly focusing on herself she said has been life-changing.- Advertisement – – Advertisement – “Digging deep is a beautiful and sometimes difficult and harsh experience. Because I can go years being on autopilot of getting the next job and doing the next thing and, Oh, I’ll take care of myself after I accomplish this. Or, Oh, I’ll spend time with my family after I do that. This year, it’s been like, Okay, later is now.”Listen on Spotify to Get Tressed With Us to get the details of every hair love affair in Hollywood, from the hits and misses on the red carpet to your favorite celebrities’ street style ‘dos (and don’ts!) On Wednesday, November 11, Cosmo revealed their final cover for the year, which shows the 29-year-old actress in a Frankies Bikinis pink ensemble with her growing belly on full display. As editor-in-chief Jessica Pels notes, Roberts’ cover is a historical landmark for the publication.“@emmaroberts making history over here as @cosmopolitan’s first-ever pregnant cover star 💪🤰,” Pels wrote in an Instagram on Wednesday. “Felt like the right time for all new everything, you know?”In the accompanying interview, the Scream Queens star describes what it’s been like expecting a child in the midst of the global COVID-19 pandemic. “Long story short: I am hungry and tired. Food and sleep do not abide by the normal laws when you’re pregnant,” she said. “But I’m healthy, which is the thing I’m most grateful for.”- Advertisement –
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Franjo Tuđman Airport continued with positive traffic results in August. Passenger traffic grew by 14%, and for the first time in history, Zagreb Airport welcomed its two millionth passenger in August, more precisely, on August 28, which is a month earlier than the record 2016.Franjo Tuđman Airport has been recording a cumulative growth of 11% since the beginning of the year compared to last year, and a positive trend of double-digit growth is expected by the end of the year, as pointed out by ZL Franjo Tuđman. Since the beginning of the concession period, which began at the end of 2013, cooperation has been established with 9 new airlines and 13 new year-round routes have been introduced, most of which, 8 in total, were realized in this year’s summer flight schedule. “It should be noted that there is an evident increase in the number of charter lines. Furthermore, there is a significant increase in cargo traffic – after a record-breaking July, in August 2017 there was a 46% increase compared to the same month in 2016.“They point out from the AirportThis year’s arrival of the prestigious airline Emirates represents a special step in the business of Zagreb Airport. It is an airline that brings a large number of passengers from more than 777 countries, mostly from Asia, but also from Australia and Oceania, to Zagreb with a 300-seat Boeing 364 60ER wide-body aircraft, which makes Zagreb and Croatia more accessible to distant markets. affect Croatian tourism outside the summer season. “In addition to Emirates, the national carrier Croatia Airlines, with its four new routes to Stockholm, Oslo, Helsinki and Bucharest, and Monarch, a specialized airline for leisure city break travel, thanks to which the number of tourist arrivals from Great Britain has increased. In addition to new routes, there has been an increase in the number of flights and the size of aircraft at existing destinations at Franjo Tuđman Airport, which includes LOT flights to Warsaw, Czech Airlines to Prague, but also long-haul routes such as direct flights to Canada. Air Transat and Qatar Airways on a regular line to Doha. ” conclude from Franjo Tudjman Airport.Photo: Zagreb International AirportYear-round linesFranjo Tuđman Airport is looking positively towards the upcoming winter season 2017/2018. during which, thanks to year-round lines, significant capacity increases have already been secured. Thanks to the Emirates and Monarch flights, Dubai and London and Manchester will be connected with Zagreb by direct flights in the winter flight schedule, which will ensure greater connection with important emitting markets in Asia and the United Kingdom.At the beginning of the winter season, on 31 October 2017, Eurowings is introducing a new direct route to Düsseldorf three times a week, while the national carrier Croatia Airlines is offering its seasonal routes to Lisbon and Barcelona for the first time in history outside the summer season. throughout the first half of the winter flight schedule, more precisely until the first week of January 2018. The Polish company LOT, as well as the Norwegian low-cost company Norwegian Airlines, will also keep part of the newly introduced seasonal frequencies through the winter flight schedule.
As part of the traditional tourist event Days of Croatian Tourism, the first part of the awards of the Croatian Tourist Board and the Croatian Chamber of Commerce in the categories for destinations of the year, attractions of the year, awards to the business sector and people in tourism were awarded.The city of Split won the award in the category THE MOST SUCCESSFUL CITY BREAK DESTINATION OF THE YEAR.The profession has also recognized the quality of the business sector, so the awards go to Split Tourist flower – quality for Croatia for: the best charter company- Croatia Yachting; best DMK travel agency- Calvados Club Luxury. Award finalists Tourist flower – quality for Croatia are also ACI Marina Split and Split hotels Hotel Park, Radisson Blu Resort and Vestibul Palace. Split tourist guide Dino Ivančić The winner is a prize The man-key to success, for the best tourist guide.The certificate of appreciation of the Ministry of Tourism was presented to the students and mentors Tourist and catering school Split i Schools of Fine Arts Split, for contribution to project development The Art of Chocolate in the program Promotion and strengthening of competencies of professional occupations for tourism in 2017. That the long-term work of tourist workers has been recognized by many tourists is shown by the result of over 2.000.000 tourist nights, which is the highest result in the history of tourism in the city of Split.Congratulations to all the winners and all the tourism workers who are the key to the success of tourism.
Plitvice Lakes is annually visited by more than a million mostly foreign tourists who seek and expect fresh, interesting and accurate information from this area. They want to know where they can spend time, whether it pays to stay a few days longer and ultimately read the experiences of other visitors.That is why a new tourist magazine was launched The Plitvice Times which covers a wide area of Plitvice and daily, exclusively in English, informs tourists, citizens and those who are interested in this area. It follows current events, brings interesting interviews with tourists from all over the world and reveals lesser-known contents, stories and locations. Everything a tourist needs – in one place! “We’ve been working on the project for over half a year and now the magazine is finally out. It is constantly said that Plitvice, and especially the whole of Lika, are not active enough in promotion on foreign markets, so an entrepreneurial initiative was born and we have now turned the idea into reality as the only English media in the area that exclusively targets foreign markets.”Said Ante Fumić, one of the founders of the Plitvice Times, and added that the reactions were great, especially foreign tourists who are delighted to have access to information and tourist offer of the whole of Lika in English, and this is evidenced by the growing readership per day.”We want to present the whole story of Lika as a tourist destination and brand because NP Plitvice is only one main engine and motive for coming, and certainly that is not all that Lika can offer. Lika has a lot of quality content and experience that we want to show and bring closer to foreign tourists, and this is the main goal of Plitvice Times magazine.”Fumić points out and emphasizes that the idea is to offer a wider tourist offer as one Lika destination and even to combine the offer of BiH and Slovenia, primarily as an offer for tourists from the Asian market.Certainly a great idea and way of thinking because tourism is the first that knows no borders and tourists are not burdened with city, county or state borders, but they are only interested in the content. Especially when we talk about tourists from the Asian market who are known not to stay in one destination for more than a day and their only goal is to see and experience as much as possible in the shortest possible time and they are mobile. “Plitvice is one of the main motives for coming and we are thinking about how to offer a wider story, when tourists are already there. On the one hand, for foreign tourists to experience all the charms of Lika and extend their stay, so for those who are in constant motion, so we want to combine the tourist offer from BiH. Everything within a radius of 100 to 200 km from Plitvice is certainly interesting and we can connect tourists, such as the Una National Park in BiH. So our goal in the long run is to connect two or three destinations and sell one broader story in one segment. However, the main focus is certainly on Lika as a tourist destination, which is much more than Plitvice Lakes ” says Fumić.I certainly agree that we should “use” such a strong and well-positioned brand as NP Plitvice Lakes, and offer a broader story and a complete tourist offer of Lika. This should have been done much earlier, because tourists are here, we just have to give them quality and authentic content, ie a good enough motive to stay a day longer and experience all the charms of Lika, and we have something to brag about and be proud of. Apart from the web magazine, as Fumić points out, their focus is also on the web sales they want to develop. “We have launched a tourist magazine whose idea, in addition to the tourist offer, is to offer a web shop where all local entrepreneurs will be able to sell their products online, from souvenirs, content to museum tickets. “Concludes Fumić.After only a week, they have readers from all continents, 55 countries, and are looking forward to the continuation of this world story that will certainly contribute to the tourism of the entire Republic of Croatia, and especially Lika as a tourist destination. They use the hashtag #PlitviceTimes and # 1MillionReaders in communication, which significantly communicates the goal and purpose of the only tourist magazine of this type in Croatia that is in English and that sells and tells a story about an entire region, ie the destination of Lika.An excellent tourist initiative and story, which certainly deserves praise and attention. Especially when we talk about the foreign market because most tourists in Plitvice are still foreign tourists. It is certainly imperative to direct this mass of tourists who come exclusively for the Plitvice Lakes National Park to other tourist facilities that Lika is rich in, all with the aim of increasing tourist spending and extending the stay in Lika for at least one more night.
CEOs of Adris Group, M.Sc. sc. Ante Vlahović, and HUP Zagreb, Anđelko Leko, signed an agreement in Zagreb on the purchase and sale of shares and strategic partnership.As stated in the agreement, Adris Group becomes the owner of a 77,78 percent stake in Expertus, which is the majority shareholder of HUP (58,6 percent). Anđelko Leko remains the owner of 22,22 percent of Expertus, and the Agreement enters into force with the approval of the Agency for the Protection of Market Competition.With these investments, the Adris group creates a leading national hotel company that operates in the most attractive tourist destinations in our country: Rovinj, Dubrovnik and Zagreb. By entering the city hotel segment and continuing cooperation with the world renowned brands of the Marriot Group (Sheraton, Westin) with which HUP cooperates, Adris continues with the strategy of investing in the highest segments of the hotel offer.Almost 80 percent of HUP’s offer consists of 4 and 5 star hotels, which enables year-round operations and increased operational, financial and other synergy effects. “Adris is extremely focused on its business, especially on tourism and healthy food production. We are constantly investing, more than 600 million kuna a year, and strengthening our competitiveness. With the organic, double-digit growth of all our businesses, this strategic acquisition will further contribute to the development and long-term sustainability of Adris. ” stated the President of the Management Board of Adris Group, mr. sc. Ante Vlahović adds that by expanding its tourist portfolio to growing Croatian destinations, Adris is strengthening its core business.
Schedule of workshops before the Vinart Grand Tasting festival Thursday, March 1, 201814:00 – Traminac, a demanding variety that fascinates15:00 – Puklavec family wines – premium wine line 7 numbers16:00 – WSET workshop: Quality & style – Croatia & the rest of the world17:00 – Saints Hills – large vertical two author’s labels: Dingač and Plavac mali Sv. Roko18:30 – Prokupac – New-old wine ruler of Serbia19:30 – Degrassi – vertical Malvasia Bomarchese For the third year in a row, an invitational festival Vinart Grand Tasting will host 120 selected winemakers from Croatia, the region and the world. Completely dedicated to quality, Vinart Grand Tasting is a festival where winemakers exhibit exclusively by invitation of the organizers.Selected winemakers will present themselves on Friday 2. and on Saturday 3. March u Laubi, Prilaz baruna Filipovića 23, and visitors will have the opportunity to taste wines that are leaders in their quality in their price range on the Croatian market.Vinart Grand Tasting is a unique event, based on quality, with multiple goals of promoting winemakers and the world of wine, but also encouraging the development of wine culture in Croatia. It is intended primarily for professionals, caterers and sommelier, but all other visitors, enthusiasts and wine lovers are also welcome. In recent years, the festival has confirmed its place and profiled itself with the professional public. At the press conference in the Bornstein wine shop, the author of the project, Saša Špiranec, announced the festival and news in this year’s edition.As part of the festival Vinart Grand Tasting it will be open to all visitors Pop-up Wine shop, in which it will be possible to buy the presented labels that are harder to find on the market, and for all winemakers the company Vinolab will do analyzes in the laboratory that will move to Lauba during the festival.Vinart Grand Tasting and this year has prepared a rich program of interesting and attractive workshops to be held on the eve of the festival in Laubi. Workshops will be held at the hotel DoubleTree by Hilton, and begin Feb. 23 and will run through March 1. Current topics from the world of wine, various lecturers and a large number of domestic and foreign wines to be tasted are more than a great invitation. Wednesday, February 28, 201814:00 – Basement in the seabed15:00 – Frankovka grew up and emancipated herself16:00 – Kabola – a new dimension of wine from amphorae17:00 – Škrlet, Croatian answer to grüner veltliner18:30 – Prestigious wines of the LVMH group19:30 – All faces of white sauvignon. From Sancerra and Pouilly Fume to Zagorje and Međimurje Saturday, 24. February 2018.16:00 – Greek, about the present and future of the mysterious variety from Korcula17:00 – I’m telling you a story – about wine marketing17:00 – Kozlović Santa Lucia noir, creation of the Istrian cult label18:30 – Badel 1862, vertical wine Ivan Dolac barrique19:30 – Fathers and sons Friday, February 23, 201814:30 – Pink Dalmatia – towards Pink Day16:00 – Korta Katarina, vertical of Plavac mali17:30 – Kozlović Santa Lucia noir, creation of the Istrian cult label18:30 – Clemente, the first vertical tasting of the most important label of the Damjanić cellar19:30 – Bela voda, Barovo and Domaine Lepovo – Macedonian icons of Tikves winery
Hug & Punch (H&P) SCA Premier Campus was opened in Matulji yesterday – a center of excellence for education and certification of coffee specialists according to international standards, which aims to move the boundaries of the coffee world in Croatia from brands to single origin coffee.The launch and opening was supported by the umbrella organization for the promotion of coffee quality Specialty Coffee Association (SCA) whose strict criteria this center has successfully met in the process of certification for the status of Premier Campus.The first steps of the Hug & Punch SCA Premier Campus were enhanced by the current world champion and barista Agnieszka Rojewska with her performance as part of the workshop. In collaboration with Rojewski, an exclusive training program was designed, in which participants had the opportunity to upgrade their skills in the segment of texturing milk and pouring latte art figures. “I have been in this business for 10 years, I have won numerous awards, and this year I won first place at the World Barista Competition. Nothing makes me happier than to transfer knowledge and I am glad to be here today at the opening of the SCA Premier Campus where young baristas will be able to be educated “, said Agnieszka Rojewska.The exclusivity of this area is best evidenced by the fact that the Matulji SCA Premier Campus is the first such center in this part of Europe and one of a total of nine at the European level. In addition to the energy of enthusiasts who are changing the approach to espresso coffee, Hug & Punch professionals from the coffee industry now have access to professional training of authorized lecturers from around the world from five certified modules: green – green coffee, cupping – tasting coffee, roasting or roasting coffee, then barista – cooking espresso and brewing, ie cooking filter coffee.The highest quality coffee in the world in one placeHug & Punch is spread over 600 square meters dedicated only to coffee, within which, in addition to being an educational center, it also functions as a supplier of raw specialty coffee with a geographical origin and a micro-roastery. Under the Hug & Punch label, the production of specialty coffee was launched, which enriched their offer with coffee blends that will not leave fans and connoisseurs of this beverage indifferent.In addition to Hug & Punch coffee blends, the offer also includes tailor made solutions, which allows HoReCa partners to create their own blend under the supervision of experts, so that each barista can create a new blend with his own signature. Each product thus created enriches the market niche and raises consumer awareness of one of the most famous beverages in the world.Nikola Žiganto, project manager and well-known coffee taster, and Domagoj Trusić, head of the training center and the only SCA authorized trainer in the region for all training modules, point out that in addition to the status of a micro-roastery with its own specialty brand, Hug & Punch within which more can be learned about coffee. The new Matulji destination for coffee lovers is designed as an open-door production system that offers the customer an insight into the process of roasting coffee, so all visitors can get complete information about their favorite beverage ‘from bean to cup’.”We want to enable coffee lovers to enjoy coffee of top quality and proven origin, and baristas to continuously improve their skills. In addition, in our business, the emphasis is placed on an optimized system of transport and storage of raw materials that connects us directly to the planter, without intermediaries in order to control quality and price. Hug & Punch Premier Campus is a center of excellence that aims to launch the coffee market in the direction of quality and product information in line with the trends that have dominated the global coffee market for many years. “, Said Hug & Punch.The way Hug & Punch works positively affects not only the quality of each cup of coffee, but also provides a new approach to coffee through the HoReCa channel and encourages the development of a system for the procurement of certified raw materials. Ultimately, Hug & Punch put farmers and consumers in focus with its approach.This is the tourism we must strive for! Quality and excellence of offer, service and content.
The owner of the facility that performs the activity covered by the obligation to pay the tourist membership fee in Baška based in Osijek, will pay the tourist membership fee to the Tourist Board of Osijek, the Tourist Board of Osijek-Baranja County and the Croatian Tourist Board. Based on the membership fee paid in this way to the income earned in Baška, this citizen-natural person or craftsman will acquire membership in the Tourist Board of the City of Osijek. Of course and vice versa. This applies to all similar cases. HOW IS A FLAT INCOME TAX PAID? WHO IS A INCOME TAXPAYER? Also a novelty is the “permission” to the local representative body to make a decision on the payment of a flat income tax of up to HRK 1.500, but with a limit of the minimum amount of HRK 150,00. This amount is paid per bed, per accommodation unit in the camp and camp rest area and per accommodation unit in the facility for Robinson tourism. Payers are taxpayers who perform activities in the area of the local self-government unit that makes the decision. A taxpayer is one who has been issued a decision on approval for the said activity in the status of a citizen-natural person, ie holder or member of a family farm, provided that according to that decision he is not a value added tax payer and does not determine income based on business books. The famous Income Tax Act (115/16), the amendments to which were published at the end of last year (OG 106/18), also “produced”Ordinance on the taxation of rental and organization of accommodation in tourism“, As the first bylaw published this year (OG 1/2019 of 2.1.2019 January XNUMX). Given that the public debate before the enactment of the Law on Amendments to the Law on Income Tax was only of a formal nature through “e-consultation”, another “afterthought” follows. The real debate begins only with the entry into force of the Act. And that is why Croatia is a special country. Article 16 of the Ordinance states: “If a taxpayer does not submit an application to the register of taxpayers within the deadline referred to in Article 87, paragraph 4 of the Act, and has a decision on approval in accordance with the provisions of the law governing the hospitality industry, the Tax Administration shall issue a decision income tax and surtax on income pursuant to Article 5 of this Ordinance ”. The owner of a business facility in Baška, for example, who resides in Osijek, will pay a flat income tax according to the decision of the Municipal Council of Baška, but in the budget of the City of Osijek and Osijek-Baranja County. On the income generated by operating in one place, he will pay taxes for arranging the communal system of another place. And by the decision of this first place. BUSINESS BOOKS AND RECORDS CONCLUSION WHO APPLIES THE LIABILITY TO THE REGISTER OF TAXPAYERS? Author: Nedo Pinezić, www.nedopinezic.com DEADLINES Time is already running fast because the Ordinance has set a deadline for deciding on the amount of flat tax for 2019 until the end of January 2019. This is certainly a precedent that the amount of tax that significantly affects business conditions is determined in the year when it is applied and applied retrogradely. on published prices and concluded contracts in the previous year on the basis of which income will be generated in the current year. IN TRANSLATION Although the “formula” for determining the annual lump sum tax is derived from “the annual lump sum income determined as the lump sum income tax ratio and the prescribed rates for determining the annual flat tax of 12%”, few people understand how the “right measure” is determined. for tax. On the day the new ordinance enters into force, the current Ordinance on renting apartments, rooms and beds for travelers and tourists and organizing camps that will be taxed at a flat rate, on the amount of flat tax and the method of paying flat tax (OG No. 1/17) ceases to apply. Although the payment of a flat income tax should not “yield” “bookkeeping” and the issuance of numbered invoices, the situation is still as follows: DETERMINATION OF ANNUAL Lump sum INCOME WHAT’S THE NEWS? The form of records is also prescribed by the new Ordinance. Based on these records, the taxpayer submits to the competent branch office of the Tax Administration the calculation of the membership fee to the tourist board. There is only a provision according to which in exceptional cases the representative body of the local self-government can make a decision on the amount of the flat tax according to the streets of the settlement and as a rule makes a decision for the area of the settlement. Regardless of the fact that the competent State Administration Office ex officio sends a copy of the decision on approval to the competent branch of the Tax Administration, if you do not send the same at least eight days before you charge for the first service, you can expect to issue an income tax decision in the amount of 750,00, XNUMX kn per bed or accommodation unit in the camp and the facility for Robinson tourism. The number of beds and accommodation units is determined on the basis of a decision of the competent office on the approval for the provision of catering services in the household or a decision on meeting the requirements for a special standard on a family farm. Prior to the enactment of the Act itself, and then the Ordinance, no research was conducted on average prices and incomes by types of tourist places (large cities, small towns, coastal and island bathing places, continental tourist places in the mountains, in the vicinity of large cities, in rural plains ends, etc.) as well as the structure of expenditures in relation to revenues by certain types of services. The tourist tax is also paid by the taxpayer according to the place of residence or usual abode. HOW IS THE NUMBER OF BEDS AND ACCOMMODATION UNITS DETERMINED? The annual flat income tax is determined by a decision issued by the competent branch office of the Tax Administration office according to the residence or usual abode of the taxpayer. Article 87, paragraph 4: “The application shall be submitted within eight days from the beginning of performing the activity, from the day of submitting a written request for the transition to the determination of lump sum income or the transition to withholding taxation, ie the beginning of earnings.” According to the interpretation of the Ordinance, the taxpayer is obliged to submit the application to the branch office of the Tax Administration competent according to the place of residence or usual residence, after receiving the decision on approval. At the same time, the body responsible for issuing the approval decision has the same obligation. This also applies to any change in business. The taxpayer must issue an invoice for the service to the guest, which must contain the name and surname, residence, date of issue, invoice number, name and surname / name of the person to whom the service was provided, the price of the service and one copy of the invoice must be kept with records on traffic. All issued invoices must be recorded in this record on an up-to-date basis, every day. ONE INTERESTING THING FOR THE END INCOME TAX LAW “Annual flat-rate income tax and surtax on income tax shall be paid quarterly, until the end of each quarter, in the amount of annual flat-rate income tax and surtax on income tax, in proportion to the number of quarters for which the liability is determined. “(Article 12) It should be taken into account that the Decision of the representative body of the local self-government for 2019 must be submitted to the Regional Office of the Tax Administration no later than February 15, 2019. The decision for 2020 and all subsequent years can wait until December 15.12, each year. The decision on the amount of the flat tax is made by the representative body of the local self-government unit in whose territory the activity is performed regardless of the residence or usual residence of the taxpayer. The first news is that the name of the Rulebook has been shortened, so there is hope that it will be remembered. Another novelty is that the Ministry of Finance no longer makes a decision on the amount of the flat-rate tax, which has so far been harmonized with the decision of the Government of the Republic of Croatia on the amount of the flat-rate sojourn tax. From now on, the height is determined by the representative bodies of the local self-government unit (councils of municipalities and cities). If, on the other hand, some local self-governments do not make this decision within the set deadline “by force of law”, taxpayers who perform activities in that local self-government unit will receive decisions of HRK 750,00 per bed or accommodation unit in the camp and Robinson tourism facility. So everything is left to the “discretionary proposal within the given framework” and the will of the majority of the representative body to accept such a proposal. IN TRANSLATION “KVAKA 21” Attachment: Ordinance on the taxation of rental and organization of accommodation in tourism