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master's thesis
Ovršni postupak u poreznom pravu
2018. urn:nbn:hr:132:496672
Leljak, Andreja
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Leljak, A. (2018). 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:132:496672

Leljak, Andreja. "Ovršni postupak u poreznom pravu." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:496672

Leljak, Andreja. "Ovršni postupak u poreznom pravu." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:496672

Leljak, A. (2018). 'Ovršni postupak u poreznom pravu', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 18 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:496672

Leljak A. Ovršni postupak u poreznom pravu [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 November 18] Available at: https://urn.nsk.hr/urn:nbn:hr:132:496672

A. Leljak, "Ovršni postupak u poreznom pravu", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:496672

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Metadata
TitleOvršni postupak u poreznom pravu
Title (english)Enforcement proceedings in tax law
AuthorAndreja Leljak
MentorRenata Perić (mentor)
Committee memberTunjica Petrašević (predsjednik povjerenstva)
Committee memberEmina Jerković (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 country2018-02-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Ovršni postupak u poreznom pravu provodi se na temelju odredaba Općeg poreznog zakona, Ovršnog zakona te pojedinim odredbama drugih zakona. Prilikom provođenja postupka porezno tijelo dužno je poštovati načela postupka, poput načela zaštite dužnika, te načela zabrane prekomjernosti. Postupak se zasniva na porezno-dužničkom odnosu poreznog tijela kao ovrhovoditelja i poreznog obveznika kao ovršenika. Da bi se postupak uopće proveo treba se donijeti rješenje o ovrsi koje se donosi na temelju ovršne i vjerodostojne isprave. Radom se želi prikazati ovršni postupak kada se u ulozi ovrhovoditelja nađe Porezna uprava, objasniti položaj sudionika ovršnog postupka, te načina provođenja ovrhe koja se provodi pljenidbom novčanih sredstava, pljenidbom nekretnina, odnosno pljenidbom pokretnina.
Abstract (english)
Enforcement in tax law is enforced on the basis of the provisions of the General Tax Code, the Enforcement Act and certain provisions of other laws. When conducting the procedure, the tax authority is obliged to respect the principles of the procedure, such as the principle of protection of the debtor, and the principles of prohibition of excess. The procedure is based on the tax-debt relationship between the tax authority and the taxpayer as a debtor. In order for the proceedings to be carried out at all, a decision on the enforcement of the enforcement order is to be made on the basis of an enforceable and credible document. The paper seeks to show the enforcement procedure when the Tax Administration finds in the role of the administrator, explains the position of the participant in the enforcement procedure, and the manner in which enforcement is carried out by plundering the funds, plundering the real estate or plundering the movable property.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:496672
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-06-27 11:05:48