Pregledni rad
THE STATUTORY TAX GARANTEE IN THE LIGHT OF GENERAL TAX ACT AMMENDMENTS' 2012.: PIERCING THE CORPORATE VEIL FOR TAX PURPOSES
Nataša Žunić Kovačević
; Pravni fakultet Sveučilišta u Rijeci
Stjepan Gadžo
; Pravni fakultet Sveučilišta u Rijeci
Sažetak
The authors of this paper examine the issue of statutory tax guarantee, as an institute of the Croatian general tax law. Particular attention is given to substantive and procedural changes following the first Amendments to the General Tax Act of 2012. The Amendments introduced new categories of statutory guarantors for tax liabilities of companies. This refers to company members, board members and executive directors and associated parties, whose abuse of rights and powers has resulted in the company’s inability to pay the tax debt. The liability of the above mentioned persons must be determined in a special form of tax procedure exhaustively regulated as part of the tax procedure. Likewise, the provisions of the General Tax Act that introduce the piercing of the corporate veil are reviewed, while taking into consideration procedural issues which may cause problems in their application. This gives cause for exploring an alternative approach to the tax abuse issues, namely the possibility of introducing general anti-abuse rule (GAAR) in Croatian tax law.
Ključne riječi
tax guarantee; General Tax Act; piercing the corporate veil; tax abuse; general anti-abuse rule
Hrčak ID:
119380
URI
Datum izdavanja:
19.12.2013.
Posjeta: 3.121 *