Izvorni znanstveni članak
https://doi.org/10.31141/zrpfs.2025.62.158.585
Statute of Limitation on Claims Secured by a Pledge or Mortgage in Croatian Tax Law – De Lege Lata - De Lege Ferenda
Luka Pribisalić
; Pravni fakultet Sveučilišta u Splitu
Sažetak
This article will examine the legal effect of the onset of the statute of limitations in tax law
on a tax debt secured by a lien (mortgage). Accordingly, after an introduction in which the statute
of limitations will be briefly defined, the statute of limitations in civil law and liens, as well as
the statute of limitations in administrative and tax law, will be discussed. The emphasis will be
on the different legal effects of the onset of the statute of limitations in civil law and tax law and
the explanation of why a tax debt secured by a lien (mortgage) after the onset of the statute of
limitations should not be settled even from the pledged property, unlike a claim in civil law. Certain
comparative law solutions to the problem above will be presented. After analysis, an attempt will
be made to provide a solution on how to deal with a tax debt secured by a lien (mortgage) when the
statute of limitations has expired.
Ključne riječi
statute of limitations; tax debt; pledge; mortgage; tax law
Hrčak ID:
347628
URI
Datum izdavanja:
31.12.2025.
Posjeta: 213 *