Enforcement in tax law

Ovršni postupak u poreznim predmetima u Republici Hrvatskoj uređen je Općim poreznim zakonom (NN 115/16, 106/18, 121/19, 32/20, 42/20). Za naplatu poreznog duga mjerodavan je sam porezni dug koji nije naplaćen u dospijeću u predviđenom zakonskom roku. Pravna osnova za naplatu poreznog duga je ovršna i vjerodostojna isprava. Svrha ovršnog postupka je namirenje poreznog duga prisilnim putem. Sudionici odnosa su porezni dužnik (ovršenik), Porezna uprava kao ovrhovoditelj te jamac odnosno jamac platac koji može sudjelovati kao dodatno sredstvo osiguranja naplate tražbine. Porezno tijelo dužno je prilikom provođenja ovršnog postupka voditi obzira o načelu zabrane prekomjernosti i načelu zaštite dostojanstva ovršenika. U radu će biti riječi o provođenju ovršnog postupka, oblicima provođenja, sudionicima, ulaganju pravnih lijekova, ovršnosti isprava te osnovnim pojmovima u ovršnom postupku. Ovim radom želim prikazati cijeli ovršni postupak u poreznom pravu te isto tako istaknuti neke mogućnost dobrovoljnog namirenja poreznog duga kako bi se prisilna naplata mogla i dodatni trošak mogao izbjeći za ovršenika.The final procedure in a tax case in the Republic of Croatia is regulated by these tax laws (OG 115/16, 106/18, 121/19, 32/20, 42/20). The tax debt itself, which was not paid in maturity and provided for by legal goods, was responsible for the collection of the tax debt. The legal basis for the collection of the tax debt is an executed and authentic document. The purpose of the performed procedure is to settle the tax debt by force. Participants relate to tax debtors (the debtor), the Tax Administration as the bailiff and the guarantor or guarantor payer who may participate as additional insurance on the claim board. During the implementation of the executed procedure, the tax authority is obliged to take into account the manner of prohibition of excessiveness and the manner of protection of the protection of the dignity of the debtor. The paper will discuss the implementation of the final procedure, the forms of implementation, the participants, the investment of legal remedies, the enforceability of documents and the basic concepts in the completed business. With this paper, I want to present the entire enforcement procedure in tax law in order to highlight some possibilities of voluntary settlement of tax debt so that it can be forced to collect possible and additional costs can be avoided for the debtor