Institut zastare u hrvatskome poreznom pravu - dugogodišnja otvorena pitanja i mogući odgovori na njih
Institute of Statutory Limitation in Croatian Tax Law - Long-term open questions and possible answers to them

Author(s): Vlaho Bassegli Gozze
Subject(s): Law, Constitution, Jurisprudence, Public Law, Law on Economics, Fiscal Politics / Budgeting
Published by: Fondacija Centar za javno pravo
Keywords: Public law; legal framework; institute of statute of limitation; tax; tax law; legislation; Republic of Croatia;
Summary/Abstract: 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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