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Collected Papers of the Faculty of Law of the University of Rijeka / Raccolta di scritti della Facoltà di giurisprudenza dell'Università di Rijeka / Gesammelte Schriften der Rechtswissen, Vol. 30 No. 1, 2009.

Professional paper

Statute of Limitations – On Implementation of Civil Legal Rules in the Tax Law and Court Practice

Nataša Žunić Kovačević ; Pravni fakultet Sveučilišta u Rijeci

Full text: croatian pdf 737 Kb

page 683-702

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Abstract

The statute of limitations contributes to legal security of parties involved in legal relations being implemented in the field of private and public law. In principle, the statute of limitations has been considered as an institute of the Civil Law. Therefore, it is no surprise that revenue regulations prescribe a subsidiary application of the Civil Law regulations on statute of limitations. Nevertheless, there are considerable and significant differences between the statute of limitations in Civil Law and in Tax Law. The practice has confirmed these differences. Having this in mind, the author concludes that Civil Law rules governing the statute of limitations can be exceptionally implemented in revenue operations and court practice. If otherwise, legal security would be jeopardized.

Keywords

statute of limitations; Tax Law; Civil Law; practice

Hrčak ID:

52638

URI

https://hrcak.srce.hr/52638

Publication date:

10.4.2009.

Article data in other languages: croatian

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