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Review article

https://doi.org/10.31141/zrpfs.2018.55.127.153

Protection of constitutional guarantees of taxpayers in legal procedures

Lana Ofak


Full text: croatian pdf 382 Kb

page 153-168

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Abstract

Creation and protection of constitutional guarantees of taxpayers are studied here through procedures, that is, legal means which taxpayers have the right to initiate in the aim of protecting their own constitutionally guaranteed rights and freedoms. Administrative and court practice is investigated by analysing the published practices of the European Court of Human Rights and the Constitutional Court of the Republic of Croatia. In this sense, this paper is divided into three main parts. Firstly, the application of the European Convention for the Protection of Fundamental Rights and Freedoms in taxation matters. This is followed by a special analysis of the cases against Croatia filed with the European Court. The last part is related to analysis of the practice of the Constitutional Court in taxation matters since 1 January 2015 till 1 September 2017 which includes 85 constitutional court decisions.

Keywords

constitutional guarantees, taxpayer, taxation procedure, Constitutional Court of the Republic of Croatia, European Court of Human Rights

Hrčak ID:

194895

URI

https://hrcak.srce.hr/194895

Article data in other languages: croatian

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