Pregledni rad
https://doi.org/10.31141/zrpfs.2018.55.127.231
Administrative concept of statute of limitations with particular attention to statute of limitations in taxation law
Nataša Žunić-Kovačević
Marko Šikić
Sažetak
After the introduction in which the institute of statute of limitations is analysed briefly in legal theory and certain legal branches, an attempt is made to point out the specifics of regulating the institute of statute of limitations in administrative law. Thereto, the fact that the public legal bodies in administrative relations are in a superior position to other participants in that relation is particularly emphasised. Also, certain principles of administrative law are mentioned as being particularly important to understanding the peculiarities of the institute of statute of limitations in administrative law. The middle and main part of this paper is dedicated to analysis of the institute of statute of limitations in taxation law through chosen examples from court practice wherein the main attention is given to normative amendments of the institute of statute of limitations made by provisions of the latest general taxation law. In conclusion, basic theses of this paper are briefly mentioned with the hope that application of this new law will lead to achieving taxation predictability and certainty.
Ključne riječi
statute of limitations; administrative law; taxation law; court practice; General Taxation Law
Hrčak ID:
194903
URI
Datum izdavanja:
28.2.2018.
Posjeta: 7.323 *