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master's thesis
Komparacija Općeg poreznog zakona i Zakona o općem upravnom postupku
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. urn:nbn:hr:132:786229
Lacković, Vjeka
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Administrative Science

Institutional repository: Repository of Faculty of Law in Osijek

Cite this document

Lacković, V. (2018). Komparacija Općeg poreznog zakona i Zakona o općem upravnom postupku (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:786229

Lacković, Vjeka. "Komparacija Općeg poreznog zakona i Zakona o općem upravnom postupku." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:786229

Lacković, Vjeka. "Komparacija Općeg poreznog zakona i Zakona o općem upravnom postupku." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:786229

Lacković, V. (2018). 'Komparacija Općeg poreznog zakona i Zakona o općem upravnom postupku', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:786229

Lacković V. Komparacija Općeg poreznog zakona i Zakona o općem upravnom postupku [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:132:786229

V. Lacković, "Komparacija Općeg poreznog zakona i Zakona o općem upravnom postupku", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:786229

Metadata
TitleKomparacija Općeg poreznog zakona i Zakona o općem upravnom postupku
Title (english)Comparison of the General Tax Law and General Administrative Procedure Act
AuthorVjeka Lacković
MentorBoris Ljubanović (mentor)
Committee memberRenata Perić (predsjednik povjerenstva)
Committee memberPredrag Zima (član povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Administrative Science)
Osijek
Defense date and country2018-12-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Zakonom o općem upravnom postupku se uređuju pravila na temelju kojih tijela državne uprave i druga državna tijela, tijela jedinica lokalne i područne (regionalne) samouprave, pravne osobe koje imaju javne ovlasti u okviru djelokruga utvrđenog na temelju zakona, postupaju i rješavaju u upravnim stvarima, a Opći porezni zakon uređuje sve bitne značajke porezno-pravnog odnosa, odnosno prava i obveze sudionika u tome odnosu (poreznih tijela i obveznika), te postupovne odredbe za njihovu primjenu. U ovom radu napravljena je usporedba Zakona o općem upravnom postupku sa Općim poreznim zakonom i to u odredbama, koje u svojoj specifičnosti, prikazuju kako Opći porezni zakon sadrži veći broj postupovnih odredbi kojima odstupa od odredbi propisanih ZUP-om kao „lex specialis“ na način da posebna norma ukida opću normu.
Abstract (english)
The General Administrative Procedure Act regulates the rules on the basis by which state administration bodies and other state bodies, bodies of local and regional self-government units, legal entities which are having public authority within the scope implemented by the law, dealing and settling in administrative matters, whereas the General Tax Law determinate all the essential features of the tax-legal relationship, apropos rights and obligations of the participants in that relationship (tax authorities and tax-payers), as procedural provisions for their application. In this paper, it has been made a comparison of the General Administrative Procedure Act with the General Tax Law, in the provisions, which in its specifics that the General Tax Law contains a number of procedural provisions by which departs from the provisions prescribed by the General Administrative Procedure Act as „lex specialis“ as a special norm abolishes the general norm.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:786229
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna specijalistica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-05-29 09:26:29