Zastara u poreznim postupcima

undergraduate thesis

• Title (english): Statute of limitations in tax procedures
• Author: Kristijan Lacković
• Mentor: Lana Ofak (mentor)
• Committee member: Lana Ofak (predsjednik povjerenstva)
• Committee member: Frane Staničić (član povjerenstva)
• Committee member: Marko Turudić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Administrative Law); Zagreb
• Defense date and country: 2023-09-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

U ovom završnom radu proučava se porezna zastara u Republici Hrvatskoj kroz uvodnu analizu pojma porezne zastare prema Općem poreznom zakonu iz 2008. godine te naknadno u novom Općem poreznom zakonu iz 2016. godine. Nadalje zaključci Financijskog i radnopravnog odjela Visokog upravnog suda koji se dotiču relativne i apsolutne zastare pomnije će se promotriti. Također u radu će se prikazati sudska praksa i ustavnosudski predmeti koji su se bavili pitanjem porezne zastare, kao i zaključak sa sjednice svih sudaca Visokog upravnog suda Republike Hrvatske koji je stavio van snage prethodno navedene zaključke u vezi porezne zastare. Ovaj rad pridonosi boljem razumijevanju porezne zastare u Republici Hrvatskoj kroz cjelovit pregled zakonodavstva, sudskih odluka i zaključaka suda.

Abstract (english)

In this final paper, the tax statute of limitations in the Republic of Croatia is studied through an introductory analysis of the concept of tax statute of limitations according to the General Tax Law of 2008 and subsequently in the new General Tax Law of 2016. Furthermore, the conclusions of the Financial and Labor Law Department of the High Administrative Court concerning relative and absolute statute of limitations will be examined more closely. The paper will also present judicial practice and constitutional court cases that dealt with the issue of tax statute of limitations, as well as the conclusion from the session of all judges of the High Administrative Court of the Republic of Croatia, which invalidated the aforementioned conclusions regarding tax statute of limitations. This paper contributes to a better understanding of the tax statute of limitations in the Republic of Croatia through a comprehensive review of legislation, court decisions and court conclusions.

• Keywords: porezna zastara; Opći porezni zakon; Visoki upravni sud Republike Hrvatske; Ustavni sud Republike Hrvatske; pravna shvaćanja; sjednica odjela; sjednica svih sudaca
• Keywords (english): tax statute of limitations; General Tax Law; High Administrative Court of the Republic of Croatia; Constitutional Court of the Republic of Croatia; legal interpretations; session of the department; session of all judges
• Language: croatian
• URN:NBN: urn:nbn:hr:199:121966
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-20 07:56:22