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master's thesis
Ovršni postupak kao dio porezno-pravnog odnosa
2021. urn:nbn:hr:132:112225
Špeh, Kristina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Špeh, K. (2021). Ovršni postupak kao dio porezno-pravnog odnosa (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:112225

Špeh, Kristina. "Ovršni postupak kao dio porezno-pravnog odnosa." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:132:112225

Špeh, Kristina. "Ovršni postupak kao dio porezno-pravnog odnosa." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:132:112225

Špeh, K. (2021). 'Ovršni postupak kao dio porezno-pravnog odnosa', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 22 February 2025, https://urn.nsk.hr/urn:nbn:hr:132:112225

Špeh K. Ovršni postupak kao dio porezno-pravnog odnosa [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2021 [cited 2025 February 22] Available at: https://urn.nsk.hr/urn:nbn:hr:132:112225

K. Špeh, "Ovršni postupak kao dio porezno-pravnog odnosa", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:132:112225

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Metadata
TitleOvršni postupak kao dio porezno-pravnog odnosa
Title (english)Enforcement procedure as a part of the Tax legal relationship
AuthorKristina Špeh
MentorRenata Perić (mentor)
Committee memberBoris Ljubanović (predsjednik povjerenstva)
Committee memberAleksandra Vasilj (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2021-12-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Ovršni postupak dio je porezno-pravnog odnosa. Ovrha je posljednja mjera naplate poreznog duga. Provodi ju nadležno porezno tijelo. Ovršni postupak podrazumijeva prisilno ostvarenje vjerovnikove tražbine prema dužniku. Ovršni postupak primarno je reguliran Ovršnim zakonom kao lex specialis. Važno je kod provođenja postupka poštivati sva propisana načela. Kroz cijeli ovršni postupak, dužniku je osigurana pravna zaštita kroz pravne lijekove. Uz ovršni postupak usko se veže pojam porezne ovrhe. Ova ovrha regulirana je Općim poreznim zakonom, a predstavlja dio porezno-pravnog odnosa, gdje porezno tijelo provodi prisilnu naplatu poreznog duga. Naplata se provodi na osnovu ovršnih isprava. Porezno tijelo provodi ovrhu na dospjeli neplaćeni dug, kada su iscrpljene sve ranije pravne mogućnosti naplate duga.
Abstract (english)
Enforcement proceedings are part of the tax-legal relationship. Enforcement is the last measure of tax debt collection. It is carried out by the competent tax authority. Enforcement proceedings involve the enforcement of the creditor's claim against the debtor. Enforcement proceedings are primarily regulated by the Enforcement Act as a lex specialis. It is important to follow all the prescribed principles when conducting the procedure. Throughout the enforcement proceedings, the debtor is provided with legal protection through legal remedies. The notion of tax enforcement is closely related to enforcement proceedings. This enforcement is regulated by the General Tax Law, and it's a part of the tax-legal relationship, where the tax-legal body enforces the collection of tax debt. Payment is made on the basis of enforcement documents. The tax authority enforces the overdue debt, when all previous legal possibilities for debt collection have been exhausted.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:112225
Study programmeTitle: 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 on2022-02-21 10:51:17