Pregledni rad
https://doi.org/10.31141/zrpfs.2018.55.127.169
Responsibility of administrative structure members for the taxation debts of company capital
Ratko Brnabić
; Pravni fakultet Sveučilišta u Splitu, Split, Hrvatska
Marko Ivkošić
; Pravni fakultet Sveučilišta u Splitu, Split, Hrvatska
Sažetak
Capital Companies are required, on the basis of business results, properly kept business records and financial reports, to determine, declare, and pay tax. Members of management organs of these companies should, with the due care and diligence of prudent business persons, ensure that companies are able to pay their taxation dues. If they violate the standard of due care and diligence, they can, as taxation guarantors be liable for the companies ' debts. Rules on the means and scope of their activity are primarily determined by the Companies Act. Therefore, analysis of the taxation provisions on due diligence and the liability of members of administrative structures of capital companies as taxation guarantors, can in advance view activity which is regulated by company provisions. In conclusion, solutions de lege ferenda are presented as incentives for further professional and scientific discussion.
Ključne riječi
administration; executive directors; due care and diligence of the prudent businessperson; taxation guarantor; taxation debt
Hrčak ID:
194897
URI
Datum izdavanja:
28.2.2018.
Posjeta: 3.996 *