APA 6th Edition Arbutina, H. (2012). Ustavna i nadnacionalna ograničenja ovlaštenja na oporezivanje. Zbornik Pravnog fakulteta u Zagrebu, 62 (5-6), 1283-1322. Retrieved from https://hrcak.srce.hr/100035
MLA 8th Edition Arbutina, Hrvoje. "Ustavna i nadnacionalna ograničenja ovlaštenja na oporezivanje." Zbornik Pravnog fakulteta u Zagrebu, vol. 62, no. 5-6, 2012, pp. 1283-1322. https://hrcak.srce.hr/100035. Accessed 22 Oct. 2021.
Chicago 17th Edition Arbutina, Hrvoje. "Ustavna i nadnacionalna ograničenja ovlaštenja na oporezivanje." Zbornik Pravnog fakulteta u Zagrebu 62, no. 5-6 (2012): 1283-1322. https://hrcak.srce.hr/100035
Harvard Arbutina, H. (2012). 'Ustavna i nadnacionalna ograničenja ovlaštenja na oporezivanje', Zbornik Pravnog fakulteta u Zagrebu, 62(5-6), pp. 1283-1322. Available at: https://hrcak.srce.hr/100035 (Accessed 22 October 2021)
Vancouver Arbutina H. Ustavna i nadnacionalna ograničenja ovlaštenja na oporezivanje. Zbornik Pravnog fakulteta u Zagrebu [Internet]. 2012 [cited 2021 October 22];62(5-6):1283-1322. Available from: https://hrcak.srce.hr/100035
IEEE H. Arbutina, "Ustavna i nadnacionalna ograničenja ovlaštenja na oporezivanje", Zbornik Pravnog fakulteta u Zagrebu, vol.62, no. 5-6, pp. 1283-1322, 2012. [Online]. Available: https://hrcak.srce.hr/100035. [Accessed: 22 October 2021]
Abstracts In the paper constitutional and supranational limitations that relate to taxation in the Republic of Croatia were analysed. Only one scarce constitutional provision in Croatia directly relates to the tax system and it only regulates the principles of equality and fairness. However, other, more general and from the point of view of taxation more indirect provisions of the Constitution are also applicable to the tax system – they are also, as it has proven itself – usable for the Constitutional court as basis for decision-making in tax matters. Subject matter of the analysis are also the so called opinions of the Ministry of Finance that relate to the tax system. Other limitations of taxation and guidelines for its implementation can be found in international contracts signed by the Republic of Croatia. Stabilisation and Association Agreement, pre-accession agreement signed with the European Union, regulates some fiscal issues as well, with the emphasis on the prohibition or limitation of the unequal dealing in that area. Theoretically, it can be implemented directly, and the law of the European Union can be implemented as means of interpretation even before the process of accession is completed. However, due to the prevailing legal culture, it is difficult to expect that the Croatian courts will implement the European law, or use that law as means of interpretation, before the end of the process of Croatian accession to the European Union. The other group of supranational rules, the international contracts about avoidance of double taxation of income and possessions, also involve provisions that in their legal strength rate above Croatian ones; however, in accordance with the general concept of Croatian legal system (und subsystem of tax law) when it comes to its international aspect, there were until now no discrepancies between the provisions of these contracts and the norms of the domestic law.