Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih:
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | Croatian |
| Published: |
Sanski Most [Bosnia and Herzegovina]
Fondacija Centar za javno pravo
2017
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| Subjects: | |
| Online Access: | BSB01 |
| Item Description: | The intention of this paper is to demonstrate the earlier legal framework which regulated the institute of statute of limitation in tax law, the case law ensued from such legal framework and finally the new amended provisions of the General Tax Law, with the opinion of the author and the explanation of reasons for implemented amendments. I indicate that statute of limitation in tax law represents a complex and mixed institute, which is why it needs to be accurately and precisely regulated, bearing in mind the relevance of determination and collection of tax obligation for public interest, as well as private interest of the taxpayer. I believe that the new legislative provisions in that department represent a positive step forward, as reflected in the arguments of this paper |
| Physical Description: | 1 Online-Ressource(1 p. 12) |
Staff View
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| 500 | |a The intention of this paper is to demonstrate the earlier legal framework which regulated the institute of statute of limitation in tax law, the case law ensued from such legal framework and finally the new amended provisions of the General Tax Law, with the opinion of the author and the explanation of reasons for implemented amendments. I indicate that statute of limitation in tax law represents a complex and mixed institute, which is why it needs to be accurately and precisely regulated, bearing in mind the relevance of determination and collection of tax obligation for public interest, as well as private interest of the taxpayer. I believe that the new legislative provisions in that department represent a positive step forward, as reflected in the arguments of this paper | ||
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Record in the Search Index
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| id | DE-604.BV048261666 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:59:34Z |
| indexdate | 2024-07-10T09:33:24Z |
| institution | BVB |
| language | Croatian |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033641869 |
| oclc_num | 1334022879 |
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| physical | 1 Online-Ressource(1 p. 12) |
| psigel | ZDB-45-CGR BSB_OE_CEEOL |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | Fondacija Centar za javno pravo |
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| spelling | Bassegli Gozze, Vlaho Verfasser aut Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih Vlaho Bassegli Gozze Sanski Most [Bosnia and Herzegovina] Fondacija Centar za javno pravo 2017 Frankfurt M. CEEOL 2017 1 Online-Ressource(1 p. 12) txt rdacontent c rdamedia cr rdacarrier The intention of this paper is to demonstrate the earlier legal framework which regulated the institute of statute of limitation in tax law, the case law ensued from such legal framework and finally the new amended provisions of the General Tax Law, with the opinion of the author and the explanation of reasons for implemented amendments. I indicate that statute of limitation in tax law represents a complex and mixed institute, which is why it needs to be accurately and precisely regulated, bearing in mind the relevance of determination and collection of tax obligation for public interest, as well as private interest of the taxpayer. I believe that the new legislative provisions in that department represent a positive step forward, as reflected in the arguments of this paper Law, Constitution, Jurisprudence Public Law Law on Economics Fiscal Politics / Budgeting |
| spellingShingle | Bassegli Gozze, Vlaho Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih Law, Constitution, Jurisprudence Public Law Law on Economics Fiscal Politics / Budgeting |
| title | Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih |
| title_auth | Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih |
| title_exact_search | Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih |
| title_exact_search_txtP | Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih |
| title_full | Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih Vlaho Bassegli Gozze |
| title_fullStr | Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih Vlaho Bassegli Gozze |
| title_full_unstemmed | Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih Vlaho Bassegli Gozze |
| title_short | Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih |
| title_sort | institut zastare u hrvatskome poreznom pravu dugogodisnja otvorena pitanja i moguci odgovori na njih |
| topic | Law, Constitution, Jurisprudence Public Law Law on Economics Fiscal Politics / Budgeting |
| topic_facet | Law, Constitution, Jurisprudence Public Law Law on Economics Fiscal Politics / Budgeting |
| work_keys_str_mv | AT bassegligozzevlaho institutzastareuhrvatskomeporeznompravudugogodisnjaotvorenapitanjaimoguciodgovorinanjih |