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Jurisdiction for the enforcement of the execution and security measures for the settlement of monetary claims on ships : [case review]

Vesna Skorupan orcid.org/0000-0002-1591-7247 ; Jadranski zavod HAZU, Zagreb, Hrvatska

Abstract

The tax administration has jurisdiction for the implementation of distraint on movables for the enforced collection of a debt. Enforced collection of tax from immovable property owned by a taxpayer is performed by the competent court. A vessel, although movable property, is yet treated in the distraint process as immovable property, so the distraint and security procedure is determined and performed by commercial courts.

Keywords

case review; court jurisdiction; enforcement; security measures; monetary claims on ship;

Hrčak ID:

42004

URI

https://hrcak.srce.hr/42004

Publication date:

1.12.2003.

Article data in other languages: croatian

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