Ovršni postupak u poreznom pravu

undergraduate thesis

• Title (english): Enforcement procedure in the tax Law
• Author: Sanja Huzjak
• Mentor: Hrvoje Arbutina (mentor)
• Committee member: Hrvoje Arbutina (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2022-12-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Ovršni postupak je posljednja mjera naplate poreznog duga i provodi se ako su iscrpljene sve prethodne mjere naplate duga. Porezno tijelo pozvat će poreznog obveznika na plaćanje poreznog duga prije nego što pokrenu ovršni postupak. Ako porezni obveznik ne podmiri dug, porezno tijelo pokreće ovrhu pljenidbom novčanih sredstava na računu dužnika. Ako porezni dug nije naplaćen pokreće se daljnji postupak pljenidbe pokretnina, nekretnina, dionica ili poslovnih udjela. Porezno tijelo provodi postupak prisilne naplate poreznog duga na temelju ovršne i vjerodostojne isprave. Tijela koja sudjeluju u tom postupku su ovrhovoditelj i ovršenik. Prilikom naplate poreznog duga nužno je voditi računa o načelima ovršnog postupka, a to su načelo primjene primjerene radnje i načelo zaštite dostojanstva ovršenika. Kroz ovršni postupak, poreznom dužniku dostupni su pravni lijekovi kojima može ostvariti pravnu zaštitu.

Abstract (english)

Enforcement proceedings are the last measure of tax debt collection and are carried out if all previous debt collections are exausted. The tax authority will call the taxpayer for payment before they initiate the enforcement procedure. If the taxpayer doesn't pay the debt, the tax authority initiates enforcement by confiscation of funds on the taxpayers account. If the tax debt is not paid a further procedure of confiscation of movable property, real estate, shares and business shares. Tax authority implements the procedure of involuntary collection of the tax debt pursuant enforcment title documents or a trustworthy document. The authorities participating in that procedure are bailiff and debtor. When collecting tax debt it is necessary to take account of the principles of the enforcement procedure, which are the principle of applying appropriate action and the principle of protecting the dignity of the person being enforced. Through the enforcement procedure, legal remedies are available to the tax debtor with which he can achieve legal protection.

• Keywords: ovršni postupak; ovršna i vjerodostojna isprava; pravni lijekovi; načela ovrhe
• Keywords (english): enforcement procedure; enforcement title document and trustworthy document; legal remedies; principles of enforcement
• Language: croatian
• URN:NBN: urn:nbn:hr:199:132211
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/prvostupnica porezne struke (stručni/a prvostupnik/prvostupnica porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-12-09 08:10:46