POLOŽAJ POREZNIH TRAŽBINA U STEČAJNOM PRAVU - HRVATSKA ISKUSTVA I RJEŠENJA KAO TRANSPLATATIVNI MODEL ZA BOSANSKOHERCEGOVAČKOG ZAKONODAVCA?
LEGAL POSITION OF TAX CLAIMS IN BANKRUPTCY LAW - CROATIAN EXPERIENCES AND SOLUTIONS AS A TRANSPLANTATION MODEL FOR THE BOSNIA AND HERZEGOVINA LEGISLATOR?

Summary/Abstract: The structure of the results of bankruptcy proceedings and the percentage of collection of creditors’ claims shows that the bankruptcy proceedings did not meet the defined goals and that the most frequent and largest creditors are public authorities, therefore the tax administration. However, in recent years, the tendency for the entity to survive through pre-bankruptcy proceedings and bankruptcy plan solutions has been at the top of the list of legal and political goals of judicial reform, both in Croatian bankruptcy law and in BiH bankruptcy law. Very important is the relationship between the Bankruptcy Law and other laws in the legal system, and also its relationship with tax and state aid rules. In addition to a series of novelties of the new Croatian Bankruptcy Law in the area of the basic legal consequences of opening proceedings, the subject of research will be those related to the position of tax claims, i.e. the position of the state and its claims on tax debt in pre-bankruptcy and bankruptcy proceedings. The aim is to warn against caution and to analyse in more detail the IRS Debt Forgiveness Program, as the practice so far indicated that the consequences of repayment of unlawfully granted State aid generally resulted in the liquidation of the beneficiary. The efforts of the authors are directed towards the analysis of the Croatian model of regulation of the position of tax claims in Croatian law, all for the sake of comparison and possible de lege ferenda proposals for the BiH legislator, since in the course of comprehensive reform of the regulations, they are conditioned primarily by the procedure of harmonization of the BiH regulations with the regulations of EU (under the Stabilization and Association Agreement).

• Details
• Contents