Izvorni znanstveni članak
IMPLEMENTATION OF THE PRINCIPLE OF GOOD FAITH IN THE REVENUE PROCEDURE – FAILED ATTEMPT TO INTRODUCE THE INSTITUTE OF OBLIGATORY INFORMATION IN CROATIAN TAX LAW
Nataša Žunić Kovačević
; Pravni fakultet Sveučilišta u Rijeci
Sažetak
The principle of good faith and fair dealing was for the first time introduced in Croatian Tax Law in 2001. Contemporary legal framework of the introduced institute of good faith in revenue procedure did not contain provisions which would more precisely define the content of notion or criteria to assess such acting. Subsidiary sources of law were equally modest. The enactment of the General Tax Law in 2008 indicated that certain alterations would be made in legislative approach with the aim to more precisely and more clearly regulate the already existing tax legal institute of good faith and fair dealing. The Law prescribes an obligation to enact implementing regulations concerning the prescribed principle mode of implementation. This is the main reason why legal professionals have reasonable grounds to believe that the institute of obligatory information will be introduced in taxation. The institute of obligatory information can be considered as affirmation of principle of good faith implementation. Unfortunately, the analysis of sub-law regulation enacted to regulate implementation of the principle of good faith and fair dealing do not confirm the expected conclusion. Due to the fact that the institute in question has been present in tax legislation and practice of numerous countries, the author calls for inevitable modernisation of Croatian revenue procedure.
Ključne riječi
Croatian Tax Procedural Law; principle of good faith and fair dealing; obligatory information
Hrčak ID:
53525
URI
Datum izdavanja:
8.4.2010.
Posjeta: 3.820 *