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undergraduate thesis
Utvrđivanje činjenica u poreznom postupku
Zagreb: University of Zagreb, Faculty of Law, 2023. urn:nbn:hr:199:528453
Mihalinec, Katarina
University of Zagreb
Faculty of Law
Administrative Law

Institutional repository: Repository Faculty of Law University of Zagreb

Cite this document

Mihalinec, K. (2023). Utvrđivanje činjenica u poreznom postupku (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:528453

Mihalinec, Katarina. "Utvrđivanje činjenica u poreznom postupku." Undergraduate thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:528453

Mihalinec, Katarina. "Utvrđivanje činjenica u poreznom postupku." Undergraduate thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:528453

Mihalinec, K. (2023). 'Utvrđivanje činjenica u poreznom postupku', Undergraduate thesis, University of Zagreb, Faculty of Law, accessed 19 December 2024, https://urn.nsk.hr/urn:nbn:hr:199:528453

Mihalinec K. Utvrđivanje činjenica u poreznom postupku [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Law; 2023 [cited 2024 December 19] Available at: https://urn.nsk.hr/urn:nbn:hr:199:528453

K. Mihalinec, "Utvrđivanje činjenica u poreznom postupku", Undergraduate thesis, University of Zagreb, Faculty of Law, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:199:528453

Metadata
TitleUtvrđivanje činjenica u poreznom postupku
Title (english)Establishing the facts in the tax procedure
AuthorKatarina Mihalinec
MentorLana Ofak (mentor)
Committee memberLana Ofak (predsjednik povjerenstva)
Committee memberMarko Turudić (član povjerenstva)
Committee memberMateja Held (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Law
(Administrative Law)
Zagreb
Defense date and country2023-01-31, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
U radu se analizira važnost i načini utvrđivanja činjenica u poreznom postupku. S obzirom da je svaki porezni postupak upravni postupak, rad započinje prikazom najbitnijih odredbi Zakona o općem upravnom postupku koje se odnose na utvrđivanje činjenica. Zatim se u središnjem dijelu pažnja posvećuje načinima utvrđivanja činjenica u poreznom postupku. Također se analizira i porezni nadzor i mogući prekršaji povezani s nesudjelovanjem stranke u utvrđivanju činjenica. Navodi se i upravnosudska praksa u Republici Hrvatskoj, odnosno povezani slučajevi sa samom temom. U zaključku rada sumiraju se analize navedenih dijelova i izvodi se zaključak o bitnosti pravilnog i potpunog utvrđivanja činjeničnog stanja u poreznim postupcima.
Abstract (english)
The paper analyzes the importance and methods of establishing facts in the tax procedure. Since each tax procedure is an administrative procedure, the paper begins by presenting the most important provisions of the General Administrative Procedure Act relating toestablishing the facts. Then, in the central part, attention is paid to the ways in which the facts are established in the tax procedure. Tax surveillance and possible offenses related to a party’s nonparticipation in establishing the facts are also analyzed. Case law of administrative courts in the Republic of Croatia relating to the main topic is also presented. The conclusion of the paper summarizes findings of all parts and draws a conclusion on the importance of properly and fully determining the factual situation in tax proceedings.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:199:528453
Study programmeTitle: 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 resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-02-01 11:07:05