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Scientific paper - review paper
Upravnopravni pojam zastare s posebnim osvrtom na zastaru u poreznom pravu
Zbornik radova Pravnog fakulteta u Splitu, 55 (2018), 1; 231-250. urn:nbn:hr:118:340310
Žunić Kovačević, Nataša; Šikić, Marko

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Žunić Kovačević, N. & Šikić, M. (2018). Upravnopravni pojam zastare s posebnim osvrtom na zastaru u poreznom pravu. Zbornik radova Pravnog fakulteta u Splitu, 55. (1), 231-250. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:340310

Žunić Kovačević, Nataša and Marko Šikić. "Upravnopravni pojam zastare s posebnim osvrtom na zastaru u poreznom pravu." Zbornik radova Pravnog fakulteta u Splitu, vol. 55, no. 1, 2018, pp. 231-250. https://urn.nsk.hr/urn:nbn:hr:118:340310

Žunić Kovačević, Nataša and Marko Šikić. "Upravnopravni pojam zastare s posebnim osvrtom na zastaru u poreznom pravu." Zbornik radova Pravnog fakulteta u Splitu 55, no. 1 (2018): 231-250. https://urn.nsk.hr/urn:nbn:hr:118:340310

Žunić Kovačević, N. and Šikić, M. (2018) 'Upravnopravni pojam zastare s posebnim osvrtom na zastaru u poreznom pravu', Zbornik radova Pravnog fakulteta u Splitu, 55(1), pp. 231-250. Available at: https://urn.nsk.hr/urn:nbn:hr:118:340310 (Accessed 25 November 2024)

Žunić Kovačević N, Šikić M. Upravnopravni pojam zastare s posebnim osvrtom na zastaru u poreznom pravu. Zbornik radova Pravnog fakulteta u Splitu [Internet]. 2018 February 28 [cited 2024 November 25];55(1):231-250. Available at: https://urn.nsk.hr/urn:nbn:hr:118:340310

N. Žunić Kovačević and M. Šikić, "Upravnopravni pojam zastare s posebnim osvrtom na zastaru u poreznom pravu", Zbornik radova Pravnog fakulteta u Splitu, vol. 55, no. 1, pp. 231-250, February 2018. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:118:340310. [Accessed: 25 November 2024]

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Metadata
Title (croatian)Upravnopravni pojam zastare s posebnim osvrtom na zastaru u poreznom pravu
Title (english)Administrative concept of statute of limitations with particular attention to statute of limitations in taxation law
AuthorNataša Žunić Kovačević
AuthorMarko Šikić
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract (croatian)
U radu se, nakon uvodnog dijela u kojem se u najkraćim crtama prikazuje institut zastare u pravnoj teoriji i pojedinim pravnim granama, nastoji ukazati na posebnosti uređenja instituta zastare u upravnom pravu. Pri tome se posebno naglašava činjenica da su javnopravna tijela u upravnom odnosu u nadređenom položaju u odnosu na ostale sudionike tog odnosa. Također, navode se i pojedina načela upravnog prava kao naročito važna za shvaćanje posebnosti instituta zastare u upravnom pravu. Središnji i opsegom najveći dio rada posvećen je analizi instituta zastare u poreznom pravu, kroz odabrane primjere iz sudske prakse, pri čemu je najveća pozornost usmjerena na normativne izmjene instituta zastare učinjene odredbama najnovijeg Općeg poreznog zakona. U zaključku rada ukratko se iznose osnovne teze rada te nada da će primjena novog zakona dovesti do ostvarenja poreznopravne izvjesnosti i sigurnosti.
Abstract (english)
After the introduction in which the institute of statute of limitations is analysed briefly in legal theory and certain legal branches, an attempt is made to point out the specifics of regulating the institute of statute of limitations in administrative law. Thereto, the fact that the public legal bodies in administrative relations are in a superior position to other participants in that relation is particularly emphasised. Also, certain principles of administrative law are mentioned as being particularly important to understanding the peculiarities of the institute of statute of limitations in administrative law. The middle and main part of this paper is dedicated to analysis of the institute of statute of limitations in taxation law through chosen examples from court practice wherein the main attention is given to normative amendments of the institute of statute of limitations made by provisions of the latest general taxation law. In conclusion, basic theses of this paper are briefly mentioned with the hope that application of this new law will lead to achieving taxation predictability and certainty.
Keywords (croatian)
Keywords (english)
Languagecroatian
Publication typeScientific paper - review paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleZbornik radova Pravnog fakulteta u Splitu
Numberingvol. 55, no. 1, pp. 231-250
p-ISSN0584-9063
e-ISSN1847-0459
URN:NBNurn:nbn:hr:118:340310
Publication2018-02-28
Document URLhttps://hrcak.srce.hr/194903
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-03-30 06:32:34