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undergraduate thesis
Ovršni postupak u poreznom pravu
2024. urn:nbn:hr:132:794913
Lozić, Danijela
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Lozić, D. (2024). Ovršni postupak u poreznom pravu (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:794913

Lozić, Danijela. "Ovršni postupak u poreznom pravu." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:794913

Lozić, Danijela. "Ovršni postupak u poreznom pravu." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:794913

Lozić, D. (2024). 'Ovršni postupak u poreznom pravu', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 24 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:794913

Lozić D. Ovršni postupak u poreznom pravu [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2024 [cited 2024 December 24] Available at: https://urn.nsk.hr/urn:nbn:hr:132:794913

D. Lozić, "Ovršni postupak u poreznom pravu", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:132:794913

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Metadata
TitleOvršni postupak u poreznom pravu
Title (english)Enforcement in tax law
AuthorDanijela Lozić
MentorEmina Jerković (mentor)
Committee memberEmina Jerković (predsjednik 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 country2024-02-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Ovršni postupak se u Općem poreznom zakonu definira kao porezno-pravni odnos u kojemu je nadležno tijelo zaduženo za prisilnu naplatu predmetnog duga na osnovu ovršnih isprava. Porezno tijelo ovrhu provodi nakon dospijeća poreznog duga. Ovrhovoditelj je tijelo u poreznom postupku zaduženo za provođenje ovrhe. Naime, ovo tijelo može uputiti zahtjev prema državnom odvjetništvu koje tada predlaže ovrhu na nekretnini. U poreznom postupku sudjeluje i ovršenik, odnosno porezni obveznik ili jamac od kojega se naplaćuje dug. U ovom radu, pri opisivanju ovršnog postupka i popratnih pojmova korištena je metoda deskripcije, dok se metoda kompilacije upotrebljavala pri preuzimanju zaključaka, odnosno opažanja vezanih uz njihove procese i razlike. Uz metodu dedukcije, u radu je korištena i metoda generalizacije a koje ja za svoj cilj imala izvesti općenite zaključke od pojedinačnih pojmova.
Abstract (english)
The enforcement procedure is defined in the General Tax Law as a tax-legal relationship in which the competent authority is responsible for the forced collection of the debt in question on the basis of enforcement documents. The tax authority carries out enforcement after the tax debt is due. The bailiff is the body in the tax procedure in charge of enforcement. Namely, this body can send a request to the state attorney's office, which then proposes foreclosure on the real estate. The bailiff, that is, the taxpayer or guarantor from whom the debt is collected, also participates in the tax procedure. In this work, the method of description was used to describe the enforcement procedure and related concepts, while the method of compilation was used to draw conclusions, that is, observations related to their processes and differences. In addition to the deduction method, the paper also used the generalization method, which aimed to draw general conclusions from individual concepts.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:794913
Study programmeTitle: Administrative Study Programme
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (prvostupnik/prvostupnica (baccalaureus/baccalaurea) 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 on2024-12-03 14:10:40