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master's thesis
Institut upravnog ugovora u skladu s Općim poreznim zakonom
2018. urn:nbn:hr:132:312573
Kocur, Zvonimir
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Administrative Science

Cite this document

Kocur, Z. (2018). Institut upravnog ugovora u skladu s Općim poreznim zakonom (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:312573

Kocur, Zvonimir. "Institut upravnog ugovora u skladu s Općim poreznim zakonom." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:312573

Kocur, Zvonimir. "Institut upravnog ugovora u skladu s Općim poreznim zakonom." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:312573

Kocur, Z. (2018). 'Institut upravnog ugovora u skladu s Općim poreznim zakonom', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 30 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:312573

Kocur Z. Institut upravnog ugovora u skladu s Općim poreznim zakonom [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 November 30] Available at: https://urn.nsk.hr/urn:nbn:hr:132:312573

Z. Kocur, "Institut upravnog ugovora u skladu s Općim poreznim zakonom", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:312573

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Metadata
TitleInstitut upravnog ugovora u skladu s Općim poreznim zakonom
Title (english)The Institute of Administrative Contract in accordance with the General Tax Law
AuthorZvonimir Kocur
MentorBoris Ljubanović (mentor)
Committee memberRenata Perić (predsjednik povjerenstva)
Committee memberAna Đanić Čeko (član povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Administrative Science)
Osijek
Defense date and country2018-12-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Upravni ugovori u hrvatsko zakonodavstvo uvedeni su Zakonom o općem upravnom postupku iz 2010. godine. Tim Zakonom nije dana definicija toga instituta već je njime uređeno pitanje uvjeta za njegovo sklapanje, njegov predmet, ništetnost, izmjena upravnog ugovora zbog promijenjenih okolnosti, raskid, te upravna zaštita odnosno prigovor stranaka kad javnopravno tijelo ne ispunjava svoje ugovorne obveze. U ožujku 2015. godine donesen je Zakon o izmjenama i dopunama Općeg poreznog zakona kojim je u tekst Zakona uveden institut upravnog ugovora. Tim Zakonom propisana je mogućnost sklapanja upravnog ugovora između Porezne uprave i poreznih obveznika (fizičkih i pravnih osoba) kako bi se prevladala trenutna nemogućnost podmirenja dospjelih poreznih obveza. Upravni ugovor predstavlja upravno-pravni odnos između javnopravnih tijela i fizičkih i pravnih osoba koji se zasniva na suglasnoj volji dviju strana. Prema tome, upravni ugovor nije autoritativni i jednostrani upravni akt, a njime se postiže se aktivno sudjelovanje građana u upravnim poslovima odnosno aktivna uloga građana u odnosima s javnom upravom.
Abstract (english)
Administrative contract in Croatian Legislation were introduced by the 2010 General Administrative Procedure Act. This Law does not give the definition of this institute, but it regulates the conditions for its conclusion, its subject matter, nullity, modification of the administrative contract due to changed circumstances, termination, and administrative protection or the objection of the parties when the public body does not fulfill its contractual obligations. In March 2015, the Act on Amendments to the General Tax Code was adopted, which stipulates the introduction of the Administrative Contract in that Act. TheAct provides possibility of concluding an administrative contract between the Tax Administration and the taxpayers (natural and legal persons) in order to overcome the current inability to settle the due tax liabilities. The administrative agreement represents an administrative-legal relationship between public law bodies and natural and legal persons based on the will of the two sides. Accordingly, the administrative contract is not an authoritative and unilateral administrative act, and it is achieved by the active participation of citizens in administrative affairs or the active role of citizens in relations with public administration.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:312573
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 on2019-06-07 07:45:30