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master's thesis
Zaštita prava poreznih obveznika
2023. urn:nbn:hr:170:148357
Grgat, Marija
University of Split
Faculty of Law

Cite this document

Grgat, M. (2023). Zaštita prava poreznih obveznika (Master's thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:148357

Grgat, Marija. "Zaštita prava poreznih obveznika." Master's thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:148357

Grgat, Marija. "Zaštita prava poreznih obveznika." Master's thesis, University of Split, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:170:148357

Grgat, M. (2023). 'Zaštita prava poreznih obveznika', Master's thesis, University of Split, Faculty of Law, accessed 23 April 2024, https://urn.nsk.hr/urn:nbn:hr:170:148357

Grgat M. Zaštita prava poreznih obveznika [Master's thesis]. Split: University of Split, Faculty of Law; 2023 [cited 2024 April 23] Available at: https://urn.nsk.hr/urn:nbn:hr:170:148357

M. Grgat, "Zaštita prava poreznih obveznika", Master's thesis, University of Split, Faculty of Law, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:170:148357

Metadata
TitleZaštita prava poreznih obveznika
AuthorMarija Grgat
MentorZoran Šinković (mentor)
Committee memberLucija Sokanović (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberPetar Bačić (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2023-05-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Predmet ovog rada je zaštita prava poreznih obveznika, a osnovni cilj je bio povezati zakonski okvir, odnosno pravne propise koji reguliraju predmetno područje i praksu. U prvom dijelu rada govori se o načelima poreznog postupka koji su ujedno regulirani Općim poreznim zakonom Republike Hrvatske. Središnjem dijelu govori se o pokretanju i vođenju upravnih postupaka, načinu rješavanja upravnih stvari te pravnim lijekovima. U empirijskom dijelu rada govori se o općim odredbama zaštite prava poreznih obveznika pred upravnim sudovima, zatim o prvostupanjskom upravnom sporu, te sudskoj zaštiti prava poreznih obveznika u državama članicama EU s osvrtom na RH.
Abstract (english)
The subject of this paper is the protection of the rights of taxpayers, and the main goal was to connect the legal framework, that is, the legal regulations that regulate the subject area and practice. The first part of the paper discusses the principles of the tax procedure, which are also regulated by the General Tax Law of the Republic of Croatia. The central part deals with the initiation and management of administrative proceedings, the way of resolving administrative matters and legal remedies. The empirical part of the paper discusses the general provisions for the protection of the rights of taxpayers before administrative courts, then the first-instance administrative dispute, and the judicial protection of the rights of taxpayers in EU member states with reference to the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:148357
Study programmeTitle: Specialist administrative studies
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ica javne uprave (stručni/a specijalist/ica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2023-06-30 11:50:18