Basic data | |||
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Tax Law |
Tax - 1. semester |
8.0 | 111415 |
Lecturer in charge | Consultations | Location |
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prof. dr. sc. Hrvoje Arbutina | Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor) |
Ćirilometodska 4, room 8 |
prof. dr. sc. Tereza Rogić Lugarić | Tuesday, 9,00 - 10,00 (Dean´s Office) |
Ćirilometodska 4, room 6 |
Literature |
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REQUIRED: Hrvoje Arbutina, Tereza Rogić Lugarić; Osnove poreznog prava; Društveno veleučilište u Zagrebu (2010), str |
RECOMMENDED: Opći porezni zakon; , str |
Description |
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Basics of the system of tax law. Taxation according to the rule of law. Relevance of the taxes and the tax system for the law and economy. Tax law as a part of the system of law. Relation of the tax law to the other law disciplines (civil law, social law, penal law). Tax administration. Financial police. Tax advisory. Division of tax law and sources of tax law. General tax law (General Tax Act). Special tax law (laws of particular taxes, international tax law, European tax law). Sources of tax law (acts regulating particular taxes, international double taxation treaties, European tax rules). General Tax Act. Kinds of public revenue. Delimitation of the notions of tax and other public revenue. The notion of the tax administration body. Principles of taxation. Tax-law relation. Tax-debt relation. General process rules. Forcible collection of taxes. Legal remedies. Tax misdemeanours. |
Exam dates |
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10. 06. 2024.
24. 06. 2024.
08. 07. 2024.
26. 08. 2024.
09. 09. 2024.
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