Article 16. Paragraph 3 of the Amendments of the Income Tax Law is consequently suspended. Subsequently, companies shall not pay tax on dividends higher earned from retained profit prior to the law enforcement. The decision has not been published in the Official Gazette yet, until then: Link to the Decision in Croatian: http://sljeme.usud.hr/usud/praksaw.nsf/Novosti/C12570D30061CE54C1257BEA0048C1D2?OpenDocument