Pregledni rad
https://doi.org/10.30925/zpfsr.47.1.18
Principles and Specific Features of Constitutional Court Review of Tax Laws in the Republic of Croatia
Mato Arlović
; Ustavni sud Republike Hrvatske
*
* Dopisni autor.
Sažetak
Taxes are compulsory revenues collected from taxpayers by the state in order to secure funds for expenditures necessary to meet public and other needs of interest to the state. The Constitution of the Republic of Croatia establishes a general (constitutional) framework for the legislative regulation of the tax system. The framework is based on the highest values of the constitutional order of the Republic of Croatia, as well as on the principles of equality, fairness, and proportionality of the tax burden, on the one hand, and, on the other hand, on the autonomy and broad powers of the legislature in regulating taxation, subject to the obligation to comply with the constitutional framework as prescribed by the Croatian Constitution. Within the scope of its abstract review of the constitutionality of laws in general, the Constitutional Court of the Republic of Croatia is also competent to assess the conformity of tax laws with the Constitution. In conducting constitutional review of tax laws, the Constitutional Court proceeds from and respects general principles relevant to the exercise of this competence, as well as specific principles relating to the assessment of the constitutionality of tax laws. In several of its decisions, the Constitutional Court of the Republic of Croatia has adopted principled constitutional-law positions on these issues, which are generally binding on all within its jurisdiction.
Ključne riječi
taxes; constitutional framework; constitutional principles of taxation; Constitutional Court of the Republic of Croatia.
Hrčak ID:
346213
URI
Datum izdavanja:
15.4.2026.
Posjeta: 166 *