Uloga upravnog sudovanja u ostvarenju ustavnog načela porezne pravednosti - utvrđivanje činjenica relevantnih za oporezivanje u upravnom sporu

master's thesis

• Title (english): The Role of Administrative Adjudication in the Realization of Constitutional Principle of Equity in Taxation - Determination of Facts Relevant for Determination of Tax Liability in Administrative Dispute
• Author: Valentino Kuzelj
• Mentor: Jasna Omejec (mentor)
• Granter: University of Zagreb; Faculty of Law; (Administrative Law); Zagreb
• Defense date and country: 2024-04-10, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Pravo na pravični postupak u Republici Hrvatskoj zajamčeno je normama ustavnog, međunarodnog (konvencijskog) i nadnacionalnog (europskog) ranga. Pritom jamstvo pravičnog postupka iz ustavnog članka 29. stavka 1. pruža najširu razinu zaštite. Ono ne poznaje ograničenja ratione materiae poput onih iz članka 6. stavka 1. Konvencije za zaštitu ljudskih prava i temeljnih sloboda te se, za razliku od članka 47. Povelje Europske unije o temeljnim pravima, jednako primjenjuje na postupke u kojima dolazi do primjene prava Europske unije, kao i u onima u kojima domaća tijela primjenjuju isključivo nacionalne propise. Njegovom ujednačenom i ekstenzivnom primjenom u poreznim predmetima hrvatski upravni sudovi trebaju istovremeno obuhvatiti i standarde pravičnog postupka razvijene u praksi Europskog suda za ljudska prava te praksi Suda Europske unije, vodeći se ustavnosudskom jurisprudencijom.
Dodatno, ustavno načelo porezne pravednosti prešutno obvezuje upravne sudove na angažirano postupanje, u sporu pune jurisdikcije, pri utvrđivanju svih činjenica relevantnih za oporezivanje te, kad god je to objektivno moguće, meritorno rješavanje stvari u upravnom sporu. Stoga bi hrvatski upravni sudovi trebali, kroz povezivanje zahtjeva za materijalnom pravednošću u oporezivanju iz ustavnog članka 51. s procesnim pravima stranaka, osnažiti vlastitu argumentaciju i stremiti sveobuhvatnoj zaštiti prava poreznih obveznika te kontinuirano pridonositi izgradnji integralnog koncepta porezne pravednosti.

Abstract (english)

The right to a fair trial in the Republic of Croatia is guaranteed by constitutional, international and supranational norms. The constitutional Article 29 guarantees the broadest protection as it is not limited ratione materiae, in contrast to the Article 6/1 of the of the European Convention. As opposed to Article 47 of the EU Charter, it is equally applicable to procedures in which European law is applied, as well as in those in which domestic authorities only apply national regulations. Through its uniform and extensive application in tax cases, Croatian administrative courts should simultaneously protect the standards of fair trial developed in the jurisprudence of the ECtHR and the CJEU in accordance with the jurisprudence of the Constitutional Court.
The constitutional principle of equity in taxation tacitly obliges administrative courts to engage in a dispute of full jurisdiction to determine all facts relevant to the existence and amount of tax liability and to resolve a dispute on the merits. They should connect requirements of material equity in taxation with the procedural guarantees and strive to build an extensive practice in protecting the taxpayer’s rights, as well as to contribute to the construction of an integral concept of equity in taxation.

• Keywords: pravo na pravični postupak; porezna pravednost; upravni spor; spor pune jurisdikcije; utvrđivanje činjenica relevantnih za oporezivanje.
• Keywords (english): right to a fair trial; tax equity; administrative dispute; full jurisdiction dispute; determination of facts relevant to taxation.
• Language: croatian
• URN:NBN: urn:nbn:hr:199:621470
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar/magistrica prava (sveučilišni magistar/magistrica prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-04-15 06:54:04