SELECTED ASPECTS OF INSURANCE AND COLLECTION OF TAXES AND OTHER PUBLIC BENEFITS IN CASE-LAW
DOI:
https://doi.org/10.30925/zpfsr.44.1.10Keywords:
public benefit, tax-legal relationship, enforcement document, enforcement procedure, insurance procedure.Abstract
The paper examines some aspects of insurance and collection of taxes and other public benefits in relation to the selected case-law. Following the preliminary considerations, the second part provides a shorter presentation of public benefits under the General tax law. The third part contains a view of the fundamental features of the tax-legal as a special form of administrative relations, while the fourth incorporates the general framework of the enforcement procedure and enforcement documents and the measure of insurance in tax law, while warning against the normative inadequacy of the enforcement order as an enforcement document. The fifth and final part contains concluding remarks.
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- 2023-12-21 (3)
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Copyright (c) 2023 Tomislav Artuković
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