Zbornik, Vol. 37 No. 1, 2016.
Izvorni znanstveni članak
https://doi.org/10.30925/zpfsr.37.1.10
ADVANCE TAX RULINGS – THE NEW LEGAL INSTUREMENT IN THE CROATIAN TAX PROCEDURE
Nataša Žunić Kovačević
; Pravni fakultet Sveučilišta u Rijeci
Sažetak
This article talk over the concept and importance of the institution of advance tax rulings as part of the tax systems and tax procedural rules in contemporary world. Presenting the general characteristics of advance tax rulings it is underlined that this institute aims to contribute to the predictability of the application of the tax law rules. Comparative legal experiences and already existing practices are useful indicator that provides an insight into the actual and the anticipated effects in the application of the institute of advance tax ruling. Croatian tax law has adopted this institute through the General Tax Act amendments in 2015, after previous failed attempt in 2009. Advance tax rulings are part of modern tax systems that aims are the protection of taxpayers’ rights and achieving the predictability of tax authorities’ actions. Thus, rule of law and legal certainty are main targets as expected effects. It is noted that the advance tax rulings might have some other meanings that should be more analyzed as to be established.
Ključne riječi
advance tax ruling; tax law; legal and tax security; tax procedural law; rule of law
Hrčak ID:
160499
URI
Datum izdavanja:
11.4.2016.
Posjeta: 2.283 *