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Vlaić, Damir; Zlatović, Dragan
Elektronički Zbornik Radova Veleučilišta u Šibeniku, 12/2023, Volume: 17, Issue: 3-4Journal Article, Paper
Vatrogastvo je stručna neprofitna i humanitarna djelatnost koja je usmjerena ka prevenciji zaštite od požara i tehnoloških eksplozija, odnosno ka pružanju stručne tehničke pomoći kod požara, eksplozija i drugih situacija u kojima postoji ugroza ljudskih života, zdravlja stanovništva i materijalne imovine. U organizaciji i obavljanju vatrogasnu djelatnost sudjeluju vatrogasne postrojbe i vatrogasne organizacije sa svojim organizacijskim oblicima. Temeljnu pravnu regulaciju vatrogastva u Republici Hrvatskoj predstavlja novi Zakon o vatrogastvu iz 2019. Djelovanje vatrogasnih subjekata izaziva niz otvorenih pitanja s poreznog aspekta, posebice u slučaju obavljanja i određenih gospodarskih aktivnosti ovih subjekata. F irefighting is a professional non-profit and humanitarian activity aimed at preventing fire protection and technological explosions, i.e. at providing professional technical assistance in the event of fires, explosions and other situations in which there is a threat to human life, the health of the population and material property. Firefighting units and firefighting organizations with their organizational forms participate in the organization and performance of firefighting activities. The fundamental legal regulation of firefighting in the Republic of Croatia is represented by the new Firefighting Act of 2019. The operation of firefighting entities causes a number of open questions from the tax aspect, especially in the case of the performance of certain economic activities by these entities.
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