Pregledni rad
https://doi.org/10.31141/zrpfs.2025.62.155.97
Administrative Judicial Protection of Taxpayers’ Rights - Determination of Facts Relevant for the Establishment of Tax Liability
Valentino Kuzelj
orcid.org/0000-0003-3028-8562
Sažetak
Taxation undoubtedly represents a primary manifestation of the state’s coercive power.
Consequently, the legal regulation safeguarding taxpayers’ rights is of paramount importance.
Despite contemporary discussions advocating for a shift away from the coercive and distrustful
nature of the relationship between tax administrations and taxpayers, and notwithstanding detailed
regulations designed to protect citizens (taxpayers) within tax procedures, tax authorities (acting as
tax creditors) frequently disregard these rights to expedite the process and collect tax revenues more
efficiently. Therefore, the protective function of administrative adjudication is crucial for ensuring
consistent and effective control of the legality and correctness of individual decisions and actions
taken by administrative (tax) authorities. Administrative courts are mandated to independently
establish facts and produce evidence. Upon identifying illegality, they must not merely annul
individual tax rulings but are obligated to resolve disputes independently, adhering to the legal
concept of an administrative dispute as a dispute of full jurisdiction. Through this mechanism, the
administrative judiciary fulfills its fundamental role of protecting the subjective rights of citizens
(taxpayers) and, by extension, upholding objective legality. Furthermore, it is imperative to
repeatedly point out that, in alignment with Constitutional Court’s jurisprudence, the administrative
judiciary must not be guided by the interest of protecting the state as a tax creditor, as this is not the
constitutional role of administrative courts.
Ključne riječi
administrative dispute; taxation; taxpayers’ rights; determination of facts; fair trial
Hrčak ID:
331243
URI
Datum izdavanja:
31.3.2025.
Posjeta: 318 *