prikaz prve stranice dokumenta OVRŠNI POSTUPAK PREMA ODREDBAMA OPĆEG POREZNOG ZAKONA
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master's thesis
OVRŠNI POSTUPAK PREMA ODREDBAMA OPĆEG POREZNOG ZAKONA
2022. urn:nbn:hr:118:814740
Brenc, Eleonora
University of Rijeka
FACULTY OF LAW
Chair of Financial Law

Cite this document

Brenc, E. (2022). OVRŠNI POSTUPAK PREMA ODREDBAMA OPĆEG POREZNOG ZAKONA (Master's thesis). Rijeka: University of Rijeka, FACULTY OF LAW. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:814740

Brenc, Eleonora. "OVRŠNI POSTUPAK PREMA ODREDBAMA OPĆEG POREZNOG ZAKONA." Master's thesis, University of Rijeka, FACULTY OF LAW, 2022. https://urn.nsk.hr/urn:nbn:hr:118:814740

Brenc, Eleonora. "OVRŠNI POSTUPAK PREMA ODREDBAMA OPĆEG POREZNOG ZAKONA." Master's thesis, University of Rijeka, FACULTY OF LAW, 2022. https://urn.nsk.hr/urn:nbn:hr:118:814740

Brenc, E. (2022). 'OVRŠNI POSTUPAK PREMA ODREDBAMA OPĆEG POREZNOG ZAKONA', Master's thesis, University of Rijeka, FACULTY OF LAW, accessed 10 May 2024, https://urn.nsk.hr/urn:nbn:hr:118:814740

Brenc E. OVRŠNI POSTUPAK PREMA ODREDBAMA OPĆEG POREZNOG ZAKONA [Master's thesis]. Rijeka: University of Rijeka, FACULTY OF LAW; 2022 [cited 2024 May 10] Available at: https://urn.nsk.hr/urn:nbn:hr:118:814740

E. Brenc, "OVRŠNI POSTUPAK PREMA ODREDBAMA OPĆEG POREZNOG ZAKONA", Master's thesis, University of Rijeka, FACULTY OF LAW, Rijeka, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:118:814740

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Metadata
TitleOVRŠNI POSTUPAK PREMA ODREDBAMA OPĆEG POREZNOG ZAKONA
Title (english)ENFORCEMENT PROCEEDINGS UNDER THE GENERAL TAX LAW ACT PROVISIONS
AuthorEleonora Brenc
MentorNataša Žunić Kovačević (mentor)
Committee memberMaja Bukovac-Puvača (predsjednik povjerenstva)
Committee memberNataša Žunić Kovačević (član povjerenstva)
Committee memberGabrijela Mihelčić (član povjerenstva)
GranterUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Rijeka
Defense date and country2022-09-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Ovršni postupak prema odredbama Općeg poreznog zakona uređen je kao postupak ovrhe koji porezno tijelo provodi radi prisilne naplate poreznog duga na temelju ovršnih i vjerodostojnih isprava koje predstavljaju pravni temelj ovrhe. Kod prisilne naplate porezno tijelo dužno je uvažavati uz opća načela i ona specifična, poput načela ekonomičnosti i dostojanstva ovršenika. Ovrha se može provesti na predmetima ovrhe kako su definirani zakonskim odredbama. Porezno tijelo dužno je u postupku ovrhe primijeniti one ovršne radnje koje su primjerene u odnosu na visinu poreznog duga, odnosno dužno je držati se i načela zabrane prekomjernosti i načela zaštite dostojanstva ovršenika. Pravna zaštita poreznog obveznika kao ovršenika uređena je u odredbama Općeg poreznog zakona o posebnim pravnim lijekovima u ovršnom postupku.
Abstract (english)
The enforcement procedure according to the provisions of the General Tax Code prescribes the enforcement procedure that the tax authority carries out for the purpose of forced collection of tax debt on the basis of enforceable and authentic documents that represent the legal basis of the enforcement. In the case of forced collection, the tax authority is obliged to respect the principles of economy and dignity of the debtor. Enforcement can be carried out on movable and immovable property. In the enforcement procedure, the tax authority is obliged to apply those enforcement actions that are appropriate in relation to the amount of the tax debt, that is, it is obliged to adhere to the principle of prohibition of excessiveness and the principle of protection of the dignity of the person being enforced.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:118:814740
Study programmeTitle: Specialist Graduate Professional Study Programme in Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica javne uprave (stručni/a specijalist/ 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 on2022-09-29 08:19:31