Tax Law
Chair of Financial Law and Financial Science
Tax Law
Study: Tax - 1. semester
Code: 111415
ECTS: 8.0
Course coordinators: prof. dr. sc. Hrvoje Arbutina
prof. dr. sc. Tereza Rogić Lugarić
Exam dates:
  • 26. 08. 2024.
  • 09. 09. 2024.
Exam registration: Studomat
Basic data
Tax Law Tax - 1. semester
8.0 111415
Lecturer in charge Consultations Location
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
REQUIRED: Hrvoje Arbutina, Tereza Rogić Lugarić; Osnove poreznog prava; Društveno veleučilište u Zagrebu (2010), str
RECOMMENDED: Opći porezni zakon; , str
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
26. 08. 2024.
09. 09. 2024.