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master's thesis
Ovršni postupak u poreznom pravu
2017. urn:nbn:hr:132:601359
Krunić Šimunović, Anja
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Krunić Šimunović, A. (2017). Ovršni postupak u poreznom pravu (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:601359

Krunić Šimunović, Anja. "Ovršni postupak u poreznom pravu." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:601359

Krunić Šimunović, Anja. "Ovršni postupak u poreznom pravu." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:601359

Krunić Šimunović, A. (2017). 'Ovršni postupak u poreznom pravu', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 29 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:601359

Krunić Šimunović A. Ovršni postupak u poreznom pravu [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2017 [cited 2024 December 29] Available at: https://urn.nsk.hr/urn:nbn:hr:132:601359

A. Krunić Šimunović, "Ovršni postupak u poreznom pravu", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:132:601359

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Metadata
TitleOvršni postupak u poreznom pravu
Title (english)Enforcement in Tax law
AuthorAnja Krunić Šimunović
MentorRenata Perić (mentor)
Committee memberTunjica Petrašević (predsjednik povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2017-12-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Ovršni postupak u poreznom pravu podrazumijeva dio porezno-dužničkog odnosa u kojem porezno tijelo provodi postupak prisilne naplate poreznog duga na temelju ovršnih i vjerodostojnih isprava. Za potrebe poreznog prava, ovršni je postupak uređen Općim poreznim zakonom, međutim u skladu s člankom 138. OPZ-a, na ovrhu se primjenjuju odredbe Ovršnog zakona, te drugi zakoni. Poseban fokus rada bit će usmjeren na načela ovršnog postupka u poreznom pravu, a akcent je stavljen na načelo zaštite dužnika radi potrebe zaštite dužnikove imovine. Pored načela ovršnog postupka u poreznom pravu detaljno će izlagati o subjektima koji provode ovršni postupak i „nad“ kojima se isti provodi.
Abstract (english)
Enforcement in tax law implies a part of the tax-debt relationship in which the tax authority conducts the procedure of compulsory collection of the tax debt on the basis of enforceable and credible documents. For the purposes of tax law enforcement proceedings are governed by the General Tax Code, however, in accordance with Article 138 of the CPC, the provisions of the Enforcement Act and other laws apply to enforcement. A special focus will be on the principle of enforceability in the tax law, and the accent is placed on the principle of protection of the debtor for the purpose of protecting the debtor's property. In addition to the principle of enforceability in the tax law, it will be subjected in detail to the entities conducting enforcement proceedings and the "over" to which it is enforced.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:601359
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna 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 on2018-02-26 12:31:50