Zbornik, Vol. 33 No. 1, 2012.
Izvorni znanstveni članak
Free Assessment in Revenue Matters
Marija Kriletić
; Visoki upravni sud RH, zamjenica predsjednika
Sažetak
The principle of legality introduced by the Constitution of the Republic of Croatia has to be respected in cases in which a revenue body delivers a decision by applying the free (discretionary) assessment. Discretionary powers as powers to resolve cases can be granted only if prescribed by the law, and in revenue matters this refers to cases in which a tax burden is determined or tax collected. Certain institutes cannot be considered as objects of free assessment, for example, jurisdiction, fulfilment of a legal purpose, procedural rules, methods used to establish facts and form of an administrative act. The acts are controlled by the second degree revenue body upon legal remedies as well as administrative courts (the Administrative Court of the Republic of Croatia, that is administrative courts and High Administrative Court of the Republic of Croatia). The last mentioned courts cannot assess whether an act is purposeful. The court controls whether the revenue body has a legal authority to resolve a case by its discretionary powers, and if yes, whether such authority is exceeded. The court also examines whether the legal purpose is fulfilled and whether the abuse of powers has occurred by its misrepresentation. According to the explicit provisions of the new Administrative Dispute Act, in dispute of full jurisdiction the court cannot decide on merits if discretion of the administration is involved. Selected cases from the court practice show what kind of decisions did the revenue bodies make when applying their discretionary assessments. The cases also indicate what kind of judgments did the Administrative Court of the Republic of Croatia deliver upon complaints of tax payers.
Ključne riječi
free assessment; discretionary assessment; revenue matters; administrative court
Hrčak ID:
87711
URI
Datum izdavanja:
16.4.2012.
Posjeta: 3.220 *