definition |
osoba koja može odlučiti o korištenju ili nekorištenju kapitala i druge imovine, o njihovu stavljanju na raspolaganje drugim osobama, o korištenju prihoda od kapitala ili druge imovine te o jednome i drugome 
|
synonyms |
admitted term: stvarni vlasnik, ovlašteni korisnik |
equivalents |
english: beneficial owner german: Nießbraucher french: bénéficiaire |
classification |
polje: pravo |
source |
source of definition: European Tax Law : Introduction to European Tax Law on Direct Taxation / editors Michael Lang, Pasquale Pistone, Josef Schuch and Claus Staringer. Wien : Linde Verlag, 2010. |
