ŢALBA U POREZNOM PRAVU : završni rad

Problem istraţivanja je svakako istraţiti ţalbeni postupak u poreznom pravu Republike Hrvatske. U poreznom postupku Opći porezni zakon utvrĎuje ţalbu kao redovni pravni lijek. Cilj je izjavljivanja ţalbe osporiti zakonitost ili pravilnost donesenog prvostupanjskog rješenja, ujedno zahtijevajući od nadleţnoga drugostupanjskog tijela da to rješenje poništi ili izmijeni kada god ţalitelj smatra da je upravnu/poreznu stvar trebalo riješiti drukčije negoli je učinilo prvostupanjsko tijelo. Nakon što je doneseno i drugostupanjsko rješenje u upravnom postupku, tada je upravni postupak okončan i stranka nema mogućnost koristiti se redovnim pravnim ljekovima. MeĎutim za uklanjane nezakonitosti u redovnom upravnom postupku mogu se koristiti izvanredni pravni ljekovi. Zakon o općem upravnom postupku propisuje sljedeće izvanredne pravne lijekove: obnovu postupka, mijenjanje i poništavanje rješenja u vezi s upravnim sporom, oglašavanje rješenja ništavnim, poništavanje i ukidanje rješenja.The proposition definitely is to examine the appeal process in the Croatian tax law. The Common Tax Law defines an appeal as regular legal remedy in a tax procedure. The goal is lodging an appeal to challenge the legality or correctness issued the first-instance decision, at the same time demanding that the competent higher administrative-tax authority decision to cancel or amend whenever the appellant believes that the administrative-tax matter should be resolved differently than the first instance body decided. After second-instance decision is passed in an administrative procedure, an administrative procedure has been completed and after that the appellant does not have the ability to use the regular legal remedies. Extraordinary legal remedies can be used to remove an illegality in the ordinary administrative procedure. Law on Common Administrative Procedure stipulates the following extraordinary legal remedies: reopening of the case, annulment and revocation of a decision by right of supervision, cancellation and amendment is a final decision with the consent or at the request of a party and promulgation of the decision null and void