Review article
https://doi.org/10.31141/zrpfs.2018.55.127.153
Protection of constitutional guarantees of taxpayers in legal procedures
Lana Ofak
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
Publication date:
28.2.2018.
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