ENFORCEMENT OF TAX ADMINISTRATION

Ovršni postupak je prisilno ostvarenje tražbine koju vjerovnik ima prema svojem dužniku. Ovršni postupak Republike Hrvatske počiva na odredbama Ovršnog zakona („Narodne novine“ broj 112/12, 93/14, 73/17, Odluka USRH br. 55/16), Općeg poreznog zakona („Narodne novine“ br. 115/16 i 106/18), Pravilnika o provedbi Općeg poreznog zakona („Narodne novine“ broj 30/17), te Zakona o provedbi ovrhe na novčanim sredstvima („Narodne novine“ broj 68/18) te Zakona o općem upravnom postupku („Narodne novine“ broj 47/09). Pojam porezne ovrhe je dio poreznog pravnog odnosa u kojem porezno tijelo provodi postupak prisilne naplate poreznog duga na temelju ovršnih i vjerodostojnih isprava kao pravnih temelja ovrhe. Ovrha je u biti, posljednja mjera naplate poreznog duga. Prije nego se ona pokrene i provede, poreznom dužniku su ostavljene zakonom propisane mogućnosti da dugovanje podmiri kroz obročno plaćanje što mu omogućava sklapanje upravnog ugovora ili sklapanje porezne nagodbe. U suprotnom, porezno tijelo kroz mjere ovršnog postupka pokušat će prisilno isti naplatiti. Pri tome se treba rukovoditi načelima ekonomičnosti, primjene odgovarajuće ovršne radnje i načelom dostojanstva ovršenika. Kroz cijeli postupak ovrhe, poreznom dužniku se omogućuje korištenje pravnih lijekova kojima se može ostvariti i pravna zaštita ovršenika i time mu olakšati položaj u ovršnom postupku.An execution procedure is involuntary collection of claims the creditor has against the debtor. The execution procedure of the Republic of Croatia is based on the provisions of the Execution Act („Official Gazette“, issue 112/12, 93/14, 73/17, the Resolution of the Constitutional Court of the Republic of Croatia ref. 55/16), General Tax Act („Official Gazette“, issue 115/16, 106/18), Ordinance on the Implementation of the General Tax Act (Official Gazette“ , issue 30/17), and the Act on Implementation of the Enforcement over Monetary Assets („Official Gazette“, issue 68/18) and the General Administrative Procedure Act („Official Gazette“, issue 47/09). A concept of tax enforcement is part of a taxation legal relationship where a tax authority implements the procedure of involuntary collection of the tax 56 debt pursuant enforcement title documents or a trustworthy document as a legal basis of enforcement. The enforcement is, in fact, the last measure of the collection of a tax debt. Before it is initiated and enforced, a tax debtor has been given legally prescribed option of repaying the debt in instalments which is enabled through an Administrative Agreement or by concluding a tax settlement. Otherwise, the tax authority will try to enforce the payment through measures of enforcement procedures. They should be guided by the principles of economy, the implementation of appropriate enforcement actions and the principle of dignity of the execution debtor. Throughout the whole enforcement procedure, the tax debtor is entitled to use legal remedies which can also enable the legal protection of the execution debtor, this facilitating their position in the enforcement procedure