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Original scientific paper

General administrative procedure and the tax-law procedural rules

Ivo Borković ; Faculty of Law, Univesity of Split, Split, Croatia

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The rules of procedure in administrative matters have been established in Croatia in aparticular way. Namely, the Republic of Croatia in 1991 took over into its legal system the General Administrative Procedure Act from the legal System of the former Jugoslavia as it had been ascertained by the cleared text of 1986. This act quisition was done by a special piece of legislation: the Law on Acquisition of the
General Administrative Procedure Act. Nevertheless, the acquisition at stake has not been automatic in a sense that the Law at issue would have been acqutred and accepted in ail its provisions, but only those provisions have been adopted the application of which is acceptable from the point of needs ofconducting the administrative proceedings in our present circumstances. Consequently, all the provisions the
implementation of which did not respond to the needs of conducting the administrative proceedings in Croatia, have been ceased from legal force or amended by the very Law on Acquisition of the general Admmistartive Procedure Act.
Accordingly, the legal basis for conducting the administrative proceedings in Croatia today is established upon the provisions ofthe General Administrative Procedure Act which have been taken over in accordance to the cleared text of 1986 and the provisions of the Law on Acquisition of the general administrative Procedure Act
by which the certain issues hsve been regulated differently from theprevious Law, this provisions have to be applied by all governmental agencies as well as the other legal entities (while they act upon the public authority) when deciding on rights and obligations of certain subjects by a direct aplication of rules and regulations.
The law, however, permitts apossiblity that, for special administrative areas, by a special legislation, the particular questions of procedure be regulated differently, if so deemed necessary for proceeding in the certain administrative area but not contrary to the principes of the General Administrative Act itself. Regarding the particularities of the taxing area, the legislator has, by the Income Tax Act of 1995, defined
the special rules of procedure for the Taxing Administration when deciding on the tax obligations of certain subjects. This rules has got a character of norms lex specialis and them, to a greater or a smaller extent, make a deviation from the rules prescribed by the General Administrative Procedure Act which has got a character of lex generalis and thus are applied in all those cases when the special legislation has not prescribed differently.


administrative procedure, tax-law

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