Review article
https://doi.org/10.30925/zpfsr.44.1.10
Selected Aspects of Insurance and Collection of Taxes and Other Public Benefits in Case-Law
Tomislav Artuković
; Administrative Court in Osijek
Abstract
The paper examines some aspects of insurance and collection of taxes and
other public benefi ts in relation to the selected case-law. Following the preliminary
considerations, the second part provides a shorter presentation of public benefi ts
under the General tax law. The third part contains a view of the fundamental features
of the tax-legal as a special form of administrative relations, while the fourth
incorporates the general framework of the enforcement procedure and enforcement
documents and the measure of insurance in tax law, while warning against the
normative inadequacy of the enforcement order as an enforcement document. The
fi fth and fi nal part contains concluding remarks.
Keywords
public benefit; tax-legal relationship; enforcement document; enforcement procedure; insurance procedure.
Hrčak ID:
300133
URI
Publication date:
15.4.2023.
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