Review article
https://doi.org/10.30925/zpfsr.43.3.17
PROOF IN TAX MATTERS - TAX PROCEDURE AND ADMINISTRATIVE DISPUTE
Nataša Žunić Kovačević
; University of Rijeka, Faculty of Law, Rijeka, Croatia
Vlaho Bassegli Gozze
; Administrative Court, Zagreb, Croatia
Abstract
With administration you are born and with administration you die. This thought
reflects the truth that human life from its beginning to the very end is in contact with
administrative law, or its various branches or areas. The branch of administrative
law with which we seem to be most in contact is tax law, for which reason, for the
purpose and meaning of this paper, this quote can be added to the way - you live with
tax law. Therefore, for the authors of this paper, the reason for problematizing the
title topic is the discovery that the topic of tax procedural law in domestic or foreign
comparative professional and scientific literature is modestly represented, with
insufficient attention paid to the creation of a corpus of supranational tax procedural
law. For this reason, the primary intention of this paper is to set out the basic theses
that indicate that there is a significant procedural difference in tax law in relation
to the issues of burden of proof and rules of evidence, with special diversity from
general and administrative procedural rules.
Keywords
the principle of “search for material truth”; burden of proof; rules of evidence; general rules of procedure; special rules.
Hrčak ID:
287858
URI
Publication date:
20.12.2022.
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