Izvorni znanstveni članak
https://doi.org/10.30925/zpfsr.44.1.8
Tax Statute of Limitation as a Requirement of Legal Certainty: Controversies from the Croatian and Bosnian-Herzegovinian Legislations and Practice
Stjepan Gadžo
; Sveučilište u Rijeci, Pravni fakultet
Ana Dujmović
; Pravni fakultet Sveučilišta u Mostaru
Sažetak
The tax statute of limitations is a well-known institute in modern legal systems,
the purpose of which is to determine the time boundaries for the exercise of the
powers of tax authorities, both in terms of determining the tax liability and in terms
of the collection of already established tax debts. Domestic and foreign literature
confirm that the main goal of statute of limitations is to preserve the legal certainty
of taxpayers, who must not be exposed indefinitely to the potential actions of tax
authorities in relation to a specific taxable event. This paper examines the most
important controversies related to the normative regulation of tax statute of limitations
in two legal systems – the Republic of Croatia and Bosnia and Herzegovina. In doing
so, it is assumed that the aims of regulating tax statute of limitations in both legal
systems are the same, especially in terms of achieving the desired level of legal
certainty and increasing the efficiency of the actions of tax authorities. The paper is
divided into five main sections. After the introduction, the second section explains
the concept, legal nature, and aims of the statute of limitations in tax matters,
primarily from the point of view of a legal doctrine. The third section is dedicated
to the Croatian legislation and practice, with an exposition of the differences in the
normative regulation of tax limitation before and after the adoption of the newest
version of the General Tax Act. The fourth section analyzes the normative content of
the tax statute of limitations in Bosnia and Herzegovina. The last, fifth section of the
paper contains concluding remarks.
Ključne riječi
statute of limitations; limitation period; tax law; legal certainty; General Tax Act; legal gaps.
Hrčak ID:
300131
URI
Datum izdavanja:
15.4.2023.
Posjeta: 1.052 *