Here the author emphasises the importance of equal interpretation and the application of law for all member states. According to all investigations, together with the comment on the high taxation burdems, especially on work, the main criticism of the taxation system in the Republic of Croatia is legal insecurity. Legal uncertainty in the taxation system is the worst enemy to economic instability and its development. Pointing out Europen Court practice in taxation matters, the author concludes

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... at poor competiveness of domestic ecomony is the main hurdle for foreign investors.