Title ZAŠTITA PRAVA POREZNIH OBVEZNIKA
Author Stipe Veldić
Mentor Zoran Šinković (mentor)
Committee member Petar Bačić (predsjednik povjerenstva)
Committee member Zoran Šinković (član povjerenstva)
Committee member Lucija Sokanović (član povjerenstva)
Granter University of Split Faculty of Law Split
Defense date and country 2020-07-07, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Law Financial Law
Abstract Zaštita prava poreznih obveznika jest temelj modernog poreznog prava. Ovaj rad sadrži zakonske definicije temeljnih pojmova iz područja poreznog prava, kao i pravila upravnog i poreznog postupka i upravnog spora. Uvodno se razmatraju temeljna načela i odredbe Ustava Republike Hrvatske, na kojima se temelje ostali relevantni propisi. Jedno od temeljnih prava utvrđenih Ustavom RH jest pravo na jednako postupanje pred sudovima i drugim državnim tijelima te pravo na žalbu. Potom definiramo što su to porezi - novčana davanja i prihod proračuna, a zatim određujemo i tko su porezni obveznici - sve osobe koje su kao takve određene zakonom kojim se uređuje pojedina vrsta poreza. Nadalje obrađujemo pravila upravnog te poreznog postupka onako kako su uređena kroz Zakon o općem upravnom postupku i Opći porezni zakon. Tu utvrđujemo da porezni obveznik u postupku ima pravo na povrat u prijašnje stanje i produljenje roka za izvršenje svoje obveze te da nije obvezan izvršiti obvezu ukoliko nastupi porezna zastara. Žalba u poreznom postupku je uređena u sljedećem dijelu rada, zajedno s ostalim pravnim lijekovima, te definiramo kada se može podnijeti, u kojim rokovima te postupanje nadležnih tijela po žalbi. Ostali pojašnjeni pravni lijekovi su prigovor, obnova postupka, oglašavanje rješenja ništavim i poništavanje i ukidanje rješenja. Zatim govorimo više o upravnom sporu kao obliku sudske kontrole pojedinačnog upravnog akta, odnosno poreznog akta. Preciznije definiramo predmet upravnog spora, postupanje suda te pravne lijekove koji stoje na raspolaganju stranci u upravnom sporu. Na kraju definiramo porezno savjetništvo, poslove poreznog savjetnika, a zatim obrađujemo i temeljne odredbe koje se odnose na Poreznu upravu, njenu strukturu i poslove, te mišljenja koja daje poreznim obveznicima i kojima je vezana – takozvana obvezujuća mišljenja.
Abstract (english) The protection of taxpayers' rights is the foundation of modern tax law. This paper contains legal definitions of basic terms in the field of tax law, as well as rules of administrative and tax procedure and administrative dispute. The basic principles and provisions of the Constitution of the Republic of Croatia, on which other relevant regulations are based, are discussed in the introduction. One of the fundamental rights established by the Constitution of the Republic of Croatia is the right to equal treatment before courts and other state bodies and the right to appeal. We then define what taxes are - cash benefits and budget revenue, and then determine who the taxpayers are - all persons who are as such determined by the law governing a particular type of tax. Furthermore, we deal with the rules of administrative and tax procedure as they are regulated through the General Administrative Procedure Act and the General Tax Act. Here we establish that the taxpayer in the proceedings has the right to return to the previous state and extend the deadline for the performance of his obligation and that he is not obliged to perform the obligation if the tax statute of limitations occurs. The appeal in the tax procedure is regulated in the next part of the paper, together with other legal remedies, and we define when it can be filed, within what deadlines and the action of the competent authorities on the appeal. Other clarified legal remedies are an objection, renewal of the procedure, annulment of the decision and annulment and revocation of the decision. Then we talk more about the administrative dispute as a form of judicial control of an individual administrative act, or tax act. We define more precisely the subject of the administrative dispute, the court's actions and the legal remedies available to the party in the administrative dispute. Finally, we define tax advisory, the work of a tax advisor, and then we deal with the basic provisions relating to the Tax Administration, its structure and affairs, and the opinions it gives to taxpayers and to which it is bound to - the so-called binding opinions.
Keywords
porezni obveznik
upravni postupak
porezni postupak
žalba
upravni spor
Porezna uprava
obvezujuće mišljenje
porezno savjetništvo
Keywords (english)
taxpayer
administrative procedure
tax procedure
appeal
administrative dispute
Tax Administration
binding opinion
tax advisory
Language croatian
URN:NBN urn:nbn:hr:170:249026
Study programme Title: Law Study programme type: university Study level: integrated undergraduate and graduate Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resource Text
File origin Born digital
Access conditions Closed access
Terms of use
Created on 2020-07-09 06:50:03