| Sažetak | Ovaj rad bavi se zaštitom prava poreznih obveznika, s naglaskom na mogućnosti zaštite prava poreznih obveznika u Republici Hrvatskoj. Kroz rad je utvrđeno kako je novim Zakonom o upravnim sporovima iz 2010. godine, a koji je stupio na snagu 2012. godine, zaštita prava poreznih obveznika znatno unaprjeđena. Novim je zakonom, između ostaloga, uvedena i dvostupanjska zaštita prava poreznih obveznika, a uspostavljeni su i prvostupanjski upravni sudovi u Zagrebu, Splitu, Rijeci i Osijeku te Visoki upravni sud. Do trenutka stupanja na snagu spomenutog zakona, upravni sporovi bili su ograničeni isključivo na osporavanje upravnog akta, što je također novim zakonskim rješenjima promijenjeno. Osim sudske zaštite prava poreznih obveznika, postoje mogućnosti i izvansudske zaštite koje se ponajprije očituju u mogućnosti podnošenja žalbe i prigovora. Drugostupanjska zaštita prava provodi se pri Visokom upravnom sudu, na čije rješenje nije dopuštena žalba. Međutim, poreznici obveznici Republike Hrvatske, u slučaju da smatraju da su im uskraćena određena prava, zaštitu mogu pokušati ostvariti pri Ustavnom sudu Republike Hrvatske, pri Europskom sudu za ljudska prava u Strassbourgu ili Europskom sudu pravde u Luxembourgu. U radu je izvršen i uvid u sudsku praksu Europskog suda za ljudska prava po pitanju tužbi hrvatskih građana u području poreznih stvari. Ustanovljeno je kako se ovakav način zaštite prava poreznih obveznika u Republici Hrvatskoj vrlo rijetko provodi, no, samo njegovo postojanje doprinosi jačanju pravne države. |
| Sažetak (engleski) | This paper deals with the protection of taxpeyer’s rights, with an emphasis on the possibilities how to protect the rights of taxpayer’s in the Republic of Croatia. Through the paper, it was determined that the new Law on Administrative Disputes from 2010, which came into effect in 2012, significantly improved the protection of taxpayers' rights. The new law introduced, among other things, two-level protection of taxpayers’, rights and established first-instance administrative courts in Zagreb, Split, Rijeka, and Osijek, as well as the High Administrative Court. Before this law came into effect, administrative disputes were limited exclusively to challenging administrative acts, which has been changed with the new legal solutions. Besides judicial protection of taxpayers' rights, there are also extrajudicial protection possibilities, primarily reflected in the ability to file appeals and objections. Second-instance protection is provided by the High Administrative Court, whose decisions cannot be appealed. However, Croatian taxpayers, if they believe certain rights have been denied to them, can try to obtain protection at the Constitutional Court of the Republic of Croatia, at the European Court of Human Rights in Strasbourg or the European Court of Justice in Luxembourg. In the paper, an insight into the judicial practice of the European Court of Human Rights regarding the lawsuits of Croatian citizens in the area of tax matters was made. It has been established that this way of protecting the taxpeyers’ rights is rarely implemented in the Republic of Croatia, but its very existence contributes to the strengthening of the rule of law. |
