Zbornik, Vol. 41 No. 1, 2020.
Izvorni znanstveni članak
https://doi.org/10.30925/zpfsr.41.1.3
AUTHORISED REPRESENTATIVES IN ADMINISTRATIVE DISPUTES
Marko Šikić
; Pravni fakultet Sveučilište u Zagrebu, Zagreb, Hrvatska
Mateja Held
; Pravni fakultet Sveučilište u Zagrebu, Zagreb, Hrvatska
Sažetak
Amendments to the Act on Administrative Disputes 2014 added paragraph 2 to the Article 21. It refers to the proper application of the provisions of the Civil Procedure Act in administrative disputes. The Croatian administrative courts have taken a restrictive approach in interpreting that provision, which excludes certain categories of persons from representing complainants and interested parties. The paper problematizes the concept of the authorised representatives in administrative disputes and emphasizes expertise and quality as important features of the representation in general, including the authorised representatives in administrative disputes. The comparative arrangements of European systems in the subject matter are also analysed. It is argued that when interpreting the representation provisions, it is necessary to consider the particularities of the administrative dispute, but also the formulation of the provision, which undoubtedly leaves room for interpretation, as it refers to the “appropriate” application of the provision governing representation in
civil proceedings.
Ključne riječi
administrative disputes; party; representation; representative; tax adviser
Hrčak ID:
238252
URI
Datum izdavanja:
15.5.2020.
Posjeta: 2.075 *