Selected Aspects of Insurance and Collection of Taxes and Other Public Benefits in Case-Law
| Autor: | Artuković, Tomislav |
|---|---|
| Jazyk: | chorvatština |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Zbornik Pravnog fakulteta Sveučilišta u Rijeci Volume 44 Issue 1 |
| ISSN: | 1846-8314 1330-349X |
| Popis: | U radu se analiziraju neki aspekti osiguranja i naplate poreza i drugih javnih davanja u odnosu na odabranu sudsku praksu. Nakon uvodnih razmatranja, u drugom se dijelu daje kraći prikaz javnih davanja prema Općem poreznom zakonu. Treći dio rada obuhvaća temeljne značajke porezno-pravnog kao posebnog oblika upravnopravnog odnosa. U četvrtom se iznosi opći okvir ovršnog postupka i ovršnih isprava te mjera osiguranja u poreznom pravu, pri čemu je upozoreno na normativne nedorečenosti rješenja o ovrsi kao ovršne isprave. Peti, posljednji dio, daje zaključna razmatranja. The paper examines some aspects of insurance and collection of taxes and other public benefi ts in relation to the selected case-law. Following the preliminary considerations, the second part provides a shorter presentation of public benefi ts under the General tax law. The third part contains a view of the fundamental features of the tax-legal as a special form of administrative relations, while the fourth incorporates the general framework of the enforcement procedure and enforcement documents and the measure of insurance in tax law, while warning against the normative inadequacy of the enforcement order as an enforcement document. The fi fth and fi nal part contains concluding remarks. |
| Databáze: | OpenAIRE |
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