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Scientific paper - review paper
LIGHTS AND SHADOWS ON THE IMPLEMENTATION OF THE ALTERNATIVE DISPUTE RESOLUTION (ADR) SYSTEM IN THE ITALIAN AND CROATIAN TAX TRIAL
Zbornik Pravnog fakulteta Sveučilišta u Rijeci, 38 (2017), 1; 377-395. https://doi.org/10.30925/zpfsr.38.1.13
Greggi, Marco; Žunić Kovačević, Nataša

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Greggi, M. & Žunić Kovačević, N. (2017). LIGHTS AND SHADOWS ON THE IMPLEMENTATION OF THE ALTERNATIVE DISPUTE RESOLUTION (ADR) SYSTEM IN THE ITALIAN AND CROATIAN TAX TRIAL. Zbornik Pravnog fakulteta Sveučilišta u Rijeci, 38. (1), 377-395. doi: 10.30925/zpfsr.38.1.13

Greggi, Marco and Nataša Žunić Kovačević. "LIGHTS AND SHADOWS ON THE IMPLEMENTATION OF THE ALTERNATIVE DISPUTE RESOLUTION (ADR) SYSTEM IN THE ITALIAN AND CROATIAN TAX TRIAL." Zbornik Pravnog fakulteta Sveučilišta u Rijeci, vol. 38, no. 1, 2017, pp. 377-395. https://doi.org/10.30925/zpfsr.38.1.13

Greggi, Marco and Nataša Žunić Kovačević. "LIGHTS AND SHADOWS ON THE IMPLEMENTATION OF THE ALTERNATIVE DISPUTE RESOLUTION (ADR) SYSTEM IN THE ITALIAN AND CROATIAN TAX TRIAL." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 38, no. 1 (2017): 377-395. https://doi.org/10.30925/zpfsr.38.1.13

Greggi, M. and Žunić Kovačević, N. (2017) 'LIGHTS AND SHADOWS ON THE IMPLEMENTATION OF THE ALTERNATIVE DISPUTE RESOLUTION (ADR) SYSTEM IN THE ITALIAN AND CROATIAN TAX TRIAL', Zbornik Pravnog fakulteta Sveučilišta u Rijeci, 38(1), pp. 377-395. doi: 10.30925/zpfsr.38.1.13

Greggi M, Žunić Kovačević N. LIGHTS AND SHADOWS ON THE IMPLEMENTATION OF THE ALTERNATIVE DISPUTE RESOLUTION (ADR) SYSTEM IN THE ITALIAN AND CROATIAN TAX TRIAL. Zbornik Pravnog fakulteta Sveučilišta u Rijeci [Internet]. 2017 March 10 [cited 2024 November 07];38(1):377-395. doi: 10.30925/zpfsr.38.1.13

M. Greggi and N. Žunić Kovačević, "LIGHTS AND SHADOWS ON THE IMPLEMENTATION OF THE ALTERNATIVE DISPUTE RESOLUTION (ADR) SYSTEM IN THE ITALIAN AND CROATIAN TAX TRIAL", Zbornik Pravnog fakulteta Sveučilišta u Rijeci, vol. 38, no. 1, pp. 377-395, March 2017. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:118:758121. [Accessed: 07 November 2024]

Metadata
Title (english)LIGHTS AND SHADOWS ON THE IMPLEMENTATION OF THE ALTERNATIVE DISPUTE RESOLUTION (ADR) SYSTEM IN THE ITALIAN AND CROATIAN TAX TRIAL
Title (croatian)USPONI I PADOVI U IMPLEMENTACIJI SUSTAVA ALTERNATIVNOG RJEŠAVANJA SPOROVA U TALIJA NSKOM I HRVATSKOM POREZNOM SUDOVANJU
Title (german)HÖHEN UND TIEFEN IN DER UMSETZUNG DER ALTERNATIVEN STREITBEILEGUNG (ALTERNATIVE DISPUTE RESOLUTION) IN DER ITALIENISCHEN UND KROATISCHEN STEUERERKLÄRUNG
Title (italian)LUCI ED OMBRE NELL’ATTUAZIONE DEL SISTEMA DI RISOLUZIONE ALTERNATIVA DELLE CONTROVERSIE NEL CONTENZIOSO TRIBUTARIO ITALIANO ED IN QUELLO CROATO
AuthorMarco Greggi
AuthorNataša Žunić Kovačević
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
This paper discusses the ADR systems in tax matters as set forth in the Italian and Croatian doctrine and legislature. The fi rst part focuses on the Italian experiences and the second part discusses the Croatian developments. Both parts are involving the doctrines and throughout the chapters emphasizes the historical and theoretical aspects, as well as the practical implications of the doctrine of public law on the emergence and development of ADR’s in the comparative surveys of Italian and Croatian current situation of tax disputes resolutions.
Abstract (croatian)
Autori u radu daju prikaz sustava alternativnog rješavanja sporova (ADR - Alternative Dispute Resolution) u poreznim stvarima, kroz komparativnopravnu prizmu, odnosno u svjetlu talijanske i hrvatske pravne doktrine i zakonodavstva. U prvom dijelu rada fokus je na talijanskim iskustvima implementacije ADR sustava. Drugi dio rada prikazuje razvoj hrvatskoga pravnog okvira u pokušajima izgradnje ADR mehanizama. Rad u oba dva dijela sadrži prikaz doktrinarnih stajališta, a u poglavljima se naglašava povijesni i teorijski aspekt tematizirane problematike. Autori raspravljaju i prikazuju, na komparativnoj razini i provedbene implikacije. Utjecaj doktrine javnog prava na pojavnost i razvoj ADR sustava naglašen je u komparativnom izlaganju recentne prakse talijanskog i hrvatskog sustava rješavanja poreznih sporova.
Abstract (german)
Diese Arbeit diskutiert die alternative Streitbeilegung (ADR - Alternative Dispute Resolution) in Steuerangelegenheiten, wie sie in der italienischen und kroatischen Doktrin und Legislatur dargestellt ist. Der erste Teil befasst sich mit den italienischen Erfahrungen und der zweite Teil diskutiert die kroatischen Entwicklungen. Beide Teile befassen sich mit den Doktrinen und in den Kapiteln betont die historischen und theoretischen Aspekte sowie praktische Auswirkungen der Doktrin des öffentlichen Rechts auf die Entstehung und Entwicklung von ADR anhand einer vergleichenden Darstellung der italienischen und kroatischen aktuellen Situation der Steuerstreitigkeiten Resolutionen.
Abstract (italian)
Nel lavoro gli autori esaminano il sistema della risoluzione alternativa delle controversie (ADR - Alternative Dispute Resolution) nelle questioni fi scali in un’ottica comparatistica, ovvero alla luce delle legislazioni e delle dottrine italiana e croata. Nella prima parte del lavoro l’attenzione è rivolta all’esperienza italiana di attuazione del sistema ADR; mentre la seconda parte del lavoro è dedicata all’evoluzione del quadro normativo croato nei tentativi di costruzione di meccanismi di ADR. Il lavoro in entrambe le sue parti contiene una rassegna degli orientamenti dottrinali e attraverso i vari capitoli si sottolinea l’aspetto storico e teorico della questione esaminata. Gli autori dibattono ed espongono sul piano comparatistico anche le implicazioni dell’attuazione del sistema in esame; mentre l’infl uenza della dottrina di diritto pubblico sulla comparsa e lo sviluppo del sistema ADR viene evidenziata mediante l’esposizione della recente prassi italiana e croata del sistema di risoluzione dei contenziosi tributari.
Keywords (english)
Keywords (croatian)
Keywords (german)
Keywords (italian)
Languageenglish
Publication typeScientific paper - review paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleZbornik Pravnog fakulteta Sveučilišta u Rijeci
Numberingvol. 38, no. 1, pp. 377-395
p-ISSN1330-349X
e-ISSN1846-8314
DOIhttps://doi.org/10.30925/zpfsr.38.1.13
URN:NBNurn:nbn:hr:118:758121
Publication2017-03-10
Document URLhttps://hrcak.srce.hr/178157
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-03-26 07:29:51