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master's thesis
PRIMJENA PRAVNIH LIJEKOVA NA PROVEDENI POREZNI POSTUPAK
2020. urn:nbn:hr:228:842774
Župić, Ana
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Župić, A. (2020). PRIMJENA PRAVNIH LIJEKOVA NA PROVEDENI POREZNI POSTUPAK (Master's thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:842774

Župić, Ana. "PRIMJENA PRAVNIH LIJEKOVA NA PROVEDENI POREZNI POSTUPAK." Master's thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:842774

Župić, Ana. "PRIMJENA PRAVNIH LIJEKOVA NA PROVEDENI POREZNI POSTUPAK." Master's thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:842774

Župić, A. (2020). 'PRIMJENA PRAVNIH LIJEKOVA NA PROVEDENI POREZNI POSTUPAK', Master's thesis, University of Split, University Department of Professional Studies, accessed 24 September 2023, https://urn.nsk.hr/urn:nbn:hr:228:842774

Župić A. PRIMJENA PRAVNIH LIJEKOVA NA PROVEDENI POREZNI POSTUPAK [Master's thesis]. Split: University of Split, University Department of Professional Studies; 2020 [cited 2023 September 24] Available at: https://urn.nsk.hr/urn:nbn:hr:228:842774

A. Župić, "PRIMJENA PRAVNIH LIJEKOVA NA PROVEDENI POREZNI POSTUPAK", Master's thesis, University of Split, University Department of Professional Studies, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:842774

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Metadata
TitlePRIMJENA PRAVNIH LIJEKOVA NA PROVEDENI POREZNI POSTUPAK
Title (english)APPLICATION OF LEGAL REMEDIES ON THE IMPLEMENTED TAX PROCEDURE
AuthorAna Župić
MentorDamir Piplica (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberPetar Pepur (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
(Department of Accounting and Finance)
Split
Defense date and country2020-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezni postupak je poseban upravni postupak u kojemu se utvrđuju prava i obveze poreznog obveznika, a propisan je Općim poreznim zakonom. Područja koja ne uređuje taj zakon propisana su Zakonom o općem upravnom postupku. Ovim radom je predstavljena i objašnjena primjena pravnih lijekova na provedeni porezni postupak. Osnovni cilj upotrebe pravnih lijekova je ispravak nepravilne odluke državne ili druge javne vlasti kojom se nastoje otkloniti štetne posljedice prouzročene nepravilnom i nezakonitom odlukom. Porezni obveznici mogu zaštiti svoja prava upotrebom redovitih i izvanrednih pravnih lijekova. Svrha žalbe je osporiti zakonitosti ili pravilnosti prvostupanjskog rješenja na način da drugostupanjsko tijelo to rješenje poništi ili izmjeni. Nakon što je doneseno i drugostupanjsko rješenje u poreznom postupku, tada je postupak okončan i stranka nema mogućnost koristiti se redovitim pravnim lijekovima. Zakonom o općem upravnom postupkom propisani su izvnaredni pravni lijekovi za otklanjanje nezakonitosti u redovitom upravnom postupku.
Abstract (english)
Tax procedure is a special administrative procedure in which the rights and obligations of the taxpayer are determined, and it is prescribed by the General Tax Law. Areas not regulated by this law are prescribed by the Law on General Administrative Procedure. This paper presents and explains the application of legal remedies to the conducted tax procedure. The main goal of the use of legal remedies is to correct an incorrect decision of the state or other public authority which seeks to eliminate the harmful consequences caused by an incorrect and illegal decision. Taxpayers can protect their rights by using regular and extraordinary remedies. The purpose of the appeal is to challenge the legality or regularity of the first-instance decision in a way that the second-instance body annuls or amends that decision. After the second-instance decision in the tax procedure has been made, then the procedure is completed and the party does not have the possibility to use regular legal remedies. The Law on General Administrative Procedure prescribes extraordinary legal remedies for the elimination of illegalities in regular administrative proceedings.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:842774
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-12-01 15:11:39