Tax Law

The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an equitable, efficient and simple way. One instrument that has hitherto been ignored is the general anti-avoidance rule (GAAR), a keystone of anti-avoidance policies in other countries. The authors propose the introduction of a specific GAAR, based on recent developments in the European Union (EU), in Croatian tax legislation. This proposal is supported by multiple tax policy arguments. Special emphasis is placed on the requirements of legal certainty, a traditional weak spot of the Croatian tax system. The proposal is put in the context of the persistent quest for a sustainable public finance system in times of crisis.

La crisi economica in corso ha,  per certi versi meritoriamente, attirato l’attenzione sulla delicatezza, fragilità (e, spesso, illusorietà) di un sistema economico fortemente sbilanciato sugli elementi finanziari.
Al di fuori delle contrapposizioni, che pertengono al campo di valori e ideologie, tra fautori della austerità o delle politiche di spesa, qualcosa, anzi molto, resta da dire anche al giurista puro, e qualcosa di importante, specie in prospettiva futura, anche nel limitato recinto della materia della finanza pubblica.

Due recenti sentenze della Corte Costituzionale belga (reperibili qui e qui) e la sentenza Cedu 14 maggio 2013, N.K.M. vs Ungheria), sulla legittimità dei poteri fiscali di indagine e sui limiti massimi della tassazione e la sua applicazione retroattiva nelle manovre correttive di budget, sono molto interessanti, sia nella prospettiva internazionale, sia per le possibili ricadute sulla riflessione interna sulla giustizia della fiscalità e finanza pubblica.

In this thesis, the solutions that arise from the interruptions of the taxation procedure have been conceived in administrative and judicial area and at least the evolution of Tax Jurisdiction has been observed at this point. In this thesis, not only the Tax Jurisdiction has been considered locally, also foreign reference codes have been discussed and become a major subject of a comparison. 
The subject of our thesis is “Reopening of Judicial Proceedings in Tax Jurisdiction” therefore; the remedy process has been discussed comprehensively and given information regarding the discrimination of remedy process. As a result of this, it became a compulsory to discuss the “final sentence” and the formal and material dimensions of this procedure have been discussed as well. 
Ordinary and extra ordinary remedy processes have been stated under different titles supported by the Supreme Court decisions and consequently it is intended explain this issue by making comparison the attribution, causes, duration and application of the  process of the “Reopening of Judicial Proceedings” with regular justice. 
In this study, the subjects have considered from all points of view and it is aimed to make determinations in order to make up the interruption which accrued or might be accrued in enforcement by putting many different ideas and comments prior. In these aforesaid determinations, we utilize books, thesis and legal writings and also abided by the writing regulations of the thesis. 
As a result, in this thesis on one hand, the “Reopening of Judicial Proceedings” has been clarified, on the other; it is intended to make a literal meaning integrity by discussing the past of the Tax Jurisdiction, remedy processes, the basis of this processes and interruptions in every respect.

U ovom radu autori analiziraju temeljna obilježja komunalne naknade, kao jednog instrumenta prikupljanja javnih prihoda u Republici Hrvatskoj. Najprije se, polazeći od osnovnih nalaza teorije javnih financija, pokušava dati odgovor na pitanje o pravnoj prirodi komunalne naknade. Nakon davanja zaključka kako je unutar kontinuuma javno-financijskih instrumenata komunalna naknada sličnija klasičnim porezima no korisničkim naknadama, istražuje se koliko je to prepoznato u normativnom okviru hrvatskoga fiskalnog sustava, čiji je temeljni oslonac Opći porezni zakon. Autori upravo u slabostima i nedorečenostima normativnog okvira nalaze jedan od uzroka postojećeg nezadovoljavajućeg stanja pri utvrđivanju i naplati komunalne naknade, što valja uzeti u obzir u budućim raspravama o alternativnim izvorima financiranja javnih potreba, pogotovo s lokalnih razina vlasti. U tom smislu temeljni nalazi analize iz ovog rada mogu se pokazati korisnima i za nositelje fiskalne politike u Republici Hrvatskoj.

It is well understood by most governments today, whatever their nominal ideology, that encouraging the private ownership of residential property is one of the most effective ways of ensuring social stability. A simple Australian example would be that after World War II, very large numbers of footloose demobilized soldiers could have been a distinct threat to the established order. It made very good political sense to direct them as soon as possible into stable employment, and into household ownership. Amongst the first acts of states which give up the lunacy of total centrally planned economic control is to move rapidly to create a residential owning middle class. As Russia formally abandoned communism in the early 1990s it did just that, allowing citizens to purchase their accommodation at very low cost. After Mao Zedong’s death in 1976, China moved in exactly the same direction, even while maintaining a facade of communist ideology. The communist state of Vietnam has acted in exactly the same way. When you have a home and a mortgage, you are probably reluctant to start a revolution, and the political elites have a significant hold on your behaviour.