Title Ovršni postupak kao dio poreznog postupka Title (english) Enforcement proceedings as part of a tax proceeding Author Monika Nimac Mentor Renata Perić (mentor)Committee member Predrag Zima (predsjednik povjerenstva)Committee member Aleksandra Vasilj (član povjerenstva)Committee member Renata Perić (član povjerenstva)Granter Josip Juraj Strossmayer University of Osijek Defense date and country 2019-12-16, Croatia Scientific / art field, SOCIAL SCIENCES Abstract U ovom završnom radu opisat će se ovršni postupak kao dio poreznog postupka, te će se objasniti porezni postupak i opisati djelatnosti Porezne uprave. Prvi dio rada usmjeren je na samu definiciju ovršnog postupka. Ovršni postupak definira se kao dio porezno-pravnog odnosa u kojemu Porezna uprava provodi postupak prisilne naplate poreznog duga, a pokreće se prijedlogom ovrhovoditelja. U radu su navedene ovršne isprave, a to su rješenje o utvrđivanju poreza, obračunska prijava koju porezni obveznik podnosi u propisanim rokovima radi obračuna i iskazivanja obveze uplate poreza, a prema odredbama zakona kojima se uređuje pojedina vrsta poreza, jedinstvena ovršna isprava koja se koristi pri naplati stranih tražbina, druga isprava koja je posebnim zakonom određena kao ovršna isprava, upravni ugovor i porezna nagodba. Uz definiciju ovršnog postupka naveden je i predmet ovrhe, te pravni lijekovi, a u radu je naglasak stavljen na žalbu protiv rješenja o ovrsi i na redovnu žalbu ovršenika protiv rješenja o ovrsi na temelju ovršne isprave. Drugi dio rada definira ovrhu na plaći i izravnu naplatu, te je primijenjena zakonska regulativa za navedenu ovrhu. Primijenjen je Zakon o provedbi ovrhe na novčanim sredstvima (NN 68/18). Budući da sam završila stručni trogodišnji preddiplomski porezni studij na Pravnom fakultetu u Zagrebu, stekla sam teorijska znanja iz poreznog prava i javnih financija i upoznala zakonsku regulativu, u skladu s time primijenila sam od bitnih propisa Ovršni zakon (NN 112/12, 25/13, 93/14, 55/16, 73/17) i Opći porezni zakon (NN 115/16, 106/18). U zadnjem dijelu rada osvrt je na ulozi javnog bilježnika, mjesna nadležnost javnog bilježnika i posao koji im se povjerava, te na ovrhama na nekretninama i pokretninama. U Ovršnom zakonu navedene su i regulirane odredbe koje se odnose na provedbu ovrhe na nekretninama i pokretninama.
Abstract (english) This final paper will describe the enforcement procedure as part of the tax procedure, and will explain the tax procedure and describe the activities of the Tax Administration. The first part of the paper focuses on the very definition of enforcement proceedings. Enforcement proceedings are defined as part of a tax-legal relationship in which the Tax Administration conducts a procedure of enforced collection of a tax debt, which is initiated by the proposal of the bailiff. The paper lists the enforcement documents, which are the decision on determining the tax, the tax return submitted by the taxpayer within the prescribed deadlines in order to calculate and present the obligation to pay taxes, and according to the provisions of the laws governing each type of tax, a unique enforcement document used in collection of foreign claims, another document designated by a special law as an enforcement document, an administrative contract and a tax settlement. In addition to the definition of enforcement proceedings, the subject of enforcement and legal remedies are stated, and the paper emphasizes the appeal against the enforcement order and the regular appeal of the enforcement officer against the enforcement order based on the enforcement document. The second part of the paper defines foreclosure and direct payment, and the legal regulations for the foreclosure have been applied. The Enforcement of Enforcement on Money Resources Act (OG 68/18) has been applied. Since completing my professional three-year undergraduate tax degree at the Faculty of Law in Zagreb, I have acquired theoretical knowledge of tax law and public finance and have become acquainted with the legislation, and accordingly I have applied the relevant regulations Enforcement Law (OG 112/12, 25/13 , 93/14, 55/16, 73/17) and the General Tax Law (OG 115/16, 106/18). The last part of the paper focuses on the role of the notary public, the local competence of the notary public and the work entrusted to them, and the enforcement of real estate and real estate. The Enforcement Act sets out and regulates provisions relating to the enforcement of foreclosures on real estate and immovable property.
Keywords
ovršni postupak
porezni postupak
ovrha
ovrhovoditelj
ovršenik
pravni lijekovi
Keywords (english)
enforcement procedure
tax procedure
enforcement
enforcement agent
bailiff
remedies
Language croatian URN:NBN urn:nbn:hr:132:010919 Study programme Title: Public Administration Type of resource Text File origin Born digital Access conditions Access restricted to students and staff of home institution Terms of use Created on 2020-07-07 15:10:48
