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master's thesis
SREDSTVA PRAVNE ZAŠTITE U POREZNOM POSTUPKU
2023. urn:nbn:hr:118:402824
Garapić, Danko
University of Rijeka
FACULTY OF LAW
Chair of Financial Law

Cite this document

Garapić, D. (2023). SREDSTVA PRAVNE ZAŠTITE U POREZNOM POSTUPKU (Master's thesis). Rijeka: University of Rijeka, FACULTY OF LAW. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:402824

Garapić, Danko. "SREDSTVA PRAVNE ZAŠTITE U POREZNOM POSTUPKU." Master's thesis, University of Rijeka, FACULTY OF LAW, 2023. https://urn.nsk.hr/urn:nbn:hr:118:402824

Garapić, Danko. "SREDSTVA PRAVNE ZAŠTITE U POREZNOM POSTUPKU." Master's thesis, University of Rijeka, FACULTY OF LAW, 2023. https://urn.nsk.hr/urn:nbn:hr:118:402824

Garapić, D. (2023). 'SREDSTVA PRAVNE ZAŠTITE U POREZNOM POSTUPKU', Master's thesis, University of Rijeka, FACULTY OF LAW, accessed 21 December 2024, https://urn.nsk.hr/urn:nbn:hr:118:402824

Garapić D. SREDSTVA PRAVNE ZAŠTITE U POREZNOM POSTUPKU [Master's thesis]. Rijeka: University of Rijeka, FACULTY OF LAW; 2023 [cited 2024 December 21] Available at: https://urn.nsk.hr/urn:nbn:hr:118:402824

D. Garapić, "SREDSTVA PRAVNE ZAŠTITE U POREZNOM POSTUPKU", Master's thesis, University of Rijeka, FACULTY OF LAW, Rijeka, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:118:402824

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Metadata
TitleSREDSTVA PRAVNE ZAŠTITE U POREZNOM POSTUPKU
Title (english)LEGAL REMEDIES IN TAX PROCEDURE
AuthorDanko Garapić
MentorNataša Žunić Kovačević (mentor)
Committee memberMaja Bukovac-Puvača (predsjednik povjerenstva)
Committee memberNataša Žunić Kovačević (član povjerenstva)
Committee memberVanja Smokvina (član povjerenstva)
GranterUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Rijeka
Defense date and country2023-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Rad obrađuje sredstva pravne zaštite u poreznom postupku. Uvodni dio rada prikazuje temeljne pojmove koji se odnose na poreze i porezni sustav u Republici Hrvatskoj. Nadalje, definiraju se pojmovi poreznog obveznika i poreznog tijela te navode prava koja imaju porezni obveznici. Zatim, prelazi se na sredstva pravne zaštite gdje se obrađuju redovni i izvanredni pravni lijekovi u poreznom postupku te postupak njihove primjene. U redovne pravne lijekove spadaju žalba i prigovor, a u izvanredne obnova postupka.
Abstract (english)
In this paper are presented means of legal protection in the tax procedure. In the introductory part of the paper are presented the basic concepts related to taxes and the tax system in the Republic of Croatia. Furthermore, the concepts of taxpayer and tax authority are defined and the rights of taxpayers are stated. Then, we move on to means of legal protection, where regular and legal remedies in the tax procedure and the procedure for their application are processed. Ordinary legal remedies include appeal and objection, and extraordinary resumption of proceedings.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:118:402824
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 on2023-10-05 12:21:33