Review article

Constitutional and Supranational Limitations of Authority for Taxation

Hrvoje Arbutina ; Faculty of Law, University of Zagreb, Zagreb, Croatia

Abstract

In the paper constitutional and supranational limitations that relate to taxation in the Republic of Croatia were analysed. Only one scarce constitutional provision in Croatia directly relates to the tax system and it only regulates the principles of equality and fairness. However, other, more general and from the point of view of taxation more indirect provisions of the Constitution are also applicable to the tax system – they are also, as it has proven itself – usable for the Constitutional court as basis for decision-making in tax matters. Subject matter of the analysis are also the so called opinions of the Ministry of Finance that relate to the tax system. Other limitations of taxation and guidelines for its implementation can be found in international contracts signed by the Republic of Croatia. Stabilisation and Association Agreement, pre-accession agreement signed with the European Union, regulates some fiscal issues as well, with the emphasis on the prohibition or limitation of the unequal dealing in that area. Theoretically, it can be implemented directly, and the law of the European Union can be implemented as means of interpretation even before the process of accession is completed. However, due to the prevailing legal culture, it is difficult to expect that the Croatian courts will implement the European law, or use that law as means of interpretation, before the end of the process of Croatian accession to the European Union. The other group of supranational rules, the international contracts about avoidance of double taxation of income and possessions, also involve provisions that in their legal strength rate above Croatian ones; however, in accordance with the general concept of Croatian legal system (und subsystem of tax law) when it comes to its international aspect, there were until now no discrepancies between the provisions of these contracts and the norms of the domestic law.

Keywords

constitutional provisions; constitutional limitations; taxation

Hrčak ID:

100035

URI

https://hrcak.srce.hr/100035

Publication date:

28.12.2012.

Article data in other languages: croatian german

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