REAL ESTATE TAX – COMPARATIVE LEGAL AND NATIONAL ASPECTS

Abstract

The paper analyses the theoretical starting points of property taxation, the legal nature of real estate tax, and its relationship with the constitutional protection of property rights and the legal institutions of property law. Particular attention is paid to the arguments for and against the taxation of property, specifically real estate, as well as to the impact of such taxation on the implementation of the principles of equality and tax fairness. It should be emphasised that it is virtually impossible to identify any element of real estate tax that is common to all Member States of the European Union. The aim of this paper is to provide a comparative legal overview of real estate taxation in selected Member States of the European Union, with particular emphasis on determining the tax base, the taxpayer, and real estate valuation models. Furthermore, the paper analyses the existing real estate tax, which has been in force in the Republic of Croatia since 1 January 2025, and presents legal and tax-technical arguments as to why the introduction of real estate taxation based on market value would not be justified within the tax law system of the Republic of Croatia.