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undergraduate thesis
Zastara u poreznim postupcima
Zagreb: University of Zagreb, Faculty of Law, 2023. urn:nbn:hr:199:121966
Lacković, Kristijan
University of Zagreb
Faculty of Law
Administrative Law

Institutional repository: Repository Faculty of Law University of Zagreb

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Lacković, K. (2023). Zastara u poreznim postupcima (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:121966

Lacković, Kristijan. "Zastara u poreznim postupcima." Undergraduate thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:121966

Lacković, Kristijan. "Zastara u poreznim postupcima." Undergraduate thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:121966

Lacković, K. (2023). 'Zastara u poreznim postupcima', Undergraduate thesis, University of Zagreb, Faculty of Law, accessed 19 December 2024, https://urn.nsk.hr/urn:nbn:hr:199:121966

Lacković K. Zastara u poreznim postupcima [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Law; 2023 [cited 2024 December 19] Available at: https://urn.nsk.hr/urn:nbn:hr:199:121966

K. Lacković, "Zastara u poreznim postupcima", Undergraduate thesis, University of Zagreb, Faculty of Law, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:199:121966

Metadata
TitleZastara u poreznim postupcima
Title (english)Statute of limitations in tax procedures
AuthorKristijan Lacković
MentorLana Ofak (mentor)
Committee memberLana Ofak (predsjednik povjerenstva)
Committee memberFrane Staničić (član povjerenstva)
Committee memberMarko Turudić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Law
(Administrative Law)
Zagreb
Defense date and country2023-09-18, 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
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:199:121966
Study programmeTitle: Tax Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-09-20 07:56:22