Protection of constitutional guarantees of taxpayers in legal procedures

Ostvarenje i zaštita ustavnih jamstava poreznih obveznika u ovom radu proučavani su kroz postupke odnosno pravne puteve koje porezni obveznici imaju pravo pokretati u svrhu zaštite svojih Ustavom zajamčenih prava i sloboda. Upravna i sudska praksa istražena je putem analize objavljene prakse Europskog suda za ljudska prava i Ustavnog suda Republike Hrvatske. Rad je u tom smislu podijeljen u tri glavna dijela. Prvo se istražuje primjena Europske konvencije za zaštitu ljudskih prava i temeljnih sloboda u poreznim stvarima, a potom slijedi posebni osvrt na zahtjeve protiv Hrvatske koji su podneseni pred Europskim sudom. Zadnji dio rada odnosi se na analizu prakse Ustavnog suda u poreznim stvarima od 1. siječnja 2015. do 1. rujna 2017. godine koja obuhvaća 85 odluka Ustavnog suda.Creation and protection of constitutional guarantees of taxpayers are studied here through procedures, that is, legal means which taxpayers have the right to initiate in the aim of protecting their own constitutionally guaranteed rights and freedoms. Administrative and court practice is investigated by analysing the published practices of the European Court of Human Rights and the Constitutional Court of the Republic of Croatia. In this sense, this paper is divided into three main parts. Firstly, the application of the European Convention for the Protection of Fundamental Rights and Freedoms in taxation matters. This is followed by a special analysis of the cases against Croatia filed with the European Court. The last part is related to analysis of the practice of the Constitutional Court in taxation matters since 1 January 2015 till 1 September 2017 which includes 85 constitutional court decisions