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master's thesis
Zastara prema općem poreznom zakonu
2016. urn:nbn:hr:199:737731
Koren Šola, Mihaela
University of Zagreb
Faculty of Law
Financial Law and Financial Science

Cite this document

Koren Šola, M. (2016). Zastara prema općem poreznom zakonu (Master's thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:737731

Koren Šola, Mihaela. "Zastara prema općem poreznom zakonu." Master's thesis, University of Zagreb, Faculty of Law, 2016. https://urn.nsk.hr/urn:nbn:hr:199:737731

Koren Šola, Mihaela. "Zastara prema općem poreznom zakonu." Master's thesis, University of Zagreb, Faculty of Law, 2016. https://urn.nsk.hr/urn:nbn:hr:199:737731

Koren Šola, M. (2016). 'Zastara prema općem poreznom zakonu', Master's thesis, University of Zagreb, Faculty of Law, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:199:737731

Koren Šola M. Zastara prema općem poreznom zakonu [Master's thesis]. Zagreb: University of Zagreb, Faculty of Law; 2016 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:199:737731

M. Koren Šola, "Zastara prema općem poreznom zakonu", Master's thesis, University of Zagreb, Faculty of Law, Zagreb, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:199:737731

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Metadata
TitleZastara prema općem poreznom zakonu
Title (english)The statute of limitations according to the general tax law
AuthorMihaela Koren Šola
MentorHrvoje Arbutina (mentor)
Committee memberHrvoje Arbutina
Committee memberTereza Rogić Lugarić
Committee memberJasna Bogovac
GranterUniversity of Zagreb
Faculty of Law
(Financial Law and Financial Science)
Zagreb
Defense date and country2016-03-02, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Commercial and Company Law
Abstract
Predmet ovog rada je dati pregled zakonskog uređenja zastare u poreznom stvarima s osvrtom na praksu i praktične primjere. Točnije, primjere tumačenja zastare u mišljenja Porezne uprave te sudske prakse upravnog sudovanja. Cilj je ukazati na neujednačenu praksu i različite interpretacije posebice oko računanja početka zastaranih rokova od strane Porezne uprave odnosno Upravnog suda RH uz poseban osvrt i ulogu zaključka sa sjednice Financijskog, radnopravnog i imovinskog odjela Visokog upravnog suda RH od 7. studenog 2014. godine te 13. studenog 2015. godine.
Keywords
Languagecroatian
URN:NBNurn:nbn:hr:199:737731
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2016-03-18 10:37:16