The Resource Odnos porezne uprave prema poreznim obveznicima u postupku predstečajne nagodbe

Odnos porezne uprave prema poreznim obveznicima u postupku predstečajne nagodbe

Label
Odnos porezne uprave prema poreznim obveznicima u postupku predstečajne nagodbe
Title
Odnos porezne uprave prema poreznim obveznicima u postupku predstečajne nagodbe
Title variation
The treatment of taxpayers by Croatian tax authorities in the pre-insolvency procedure
Creator
Subject
Language
eng
Summary
The Croatian pre-insolvency procedure has a key role in the restructuring of corporations. Based on the fact that a relevant part of the pre-insolvency debt of most corporations is composed of tax debt, the tax authority is a common participant of pre-insolvency procedures. As such, it has various instruments to transform or restructure the tax debt through the procedure. In order to prevent abuse of those instruments and to unify the actions of the respective tax bodies, various regulations have been introduced which limit the discretionary power of the tax authorities. It is questionable if those limitations are reasonable and even legal under the constitutional principle of the rule of law. Regulations that are not statutes have to comply with statutory law and the Croatian constitution. The regulations regarding actions of tax authorities in pre-insolvency procedures, however, could, due to their strictness and classification, especially in the shortened procedure (for small tax claims), have consequences which could be categorized as contra legem. In order to analyse the regulations' compliance with the higher legal acts, the article examines the relation between Croatian tax law and pre-insolvency law, as well as the influence of the Croatian rule of law principle
Citation source
In: Zbornik Pravnog fakulteta Sveučilišta u Rijeci. - Rijeka. - Volume 36 (2015)
http://library.link/vocab/creatorName
Jozipović, Š
Geographic coverage
  • European Union
  • Europe
Language note
Croatian
http://library.link/vocab/subjectName
  • procedural tax law
  • tax relief
  • insolvency
  • rule of law
Label
Odnos porezne uprave prema poreznim obveznicima u postupku predstečajne nagodbe
Instantiates
Publication
Label
Odnos porezne uprave prema poreznim obveznicima u postupku predstečajne nagodbe
Publication

Library Locations

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