Limitation of the right to collect taxes and contributions in the tax procedure

Institut zastare u poreznom pravu Republike Hrvatske uređen je Općim poreznim zakonom kao posebnim propisom lex specialis u odnosu na Zakon o obveznim odnosima koji je za pitanje zastare opći propis lex generalis. Institut zastare u poreznom pravu je vrlo kompleksan, te se reformom poreznog sustava pokušalo što preciznije definirati pojedine odredbe zastarnog instituta. Novim zakonodavstvom je učinjen pozitivan pomak u utvrđivanju zastare prava na naplatu, te je ovim radom u kraćim crtama prikazan osvrt posebno na materijalne i procesne novine zastare prava na naplatu poreza i doprinosa. U ovom radu se posebno ukazuje na zastaru prava na naplatu poreza i doprinosa, te problematika s kojima se susreću službenici Porezne uprave. Česte promjene propisa također su dovele do pogrešnog tumačenja pojedinih odredbi što je dovelo do nezakonitih postupanja. Novim izmjenama Općeg poreznog zakona propisuje se jedinstveni rok zastare čime se nastoji pojednostaviti i time učiniti efikasnije i pravednije postupanje u utvrđivanju zastare, te osigurati pravovremeno podmirenje poreznih obveza. Posljedica zastare je prestanak mogućnosti da porezno tijelo prisilno ostvari svoje pravo koje nije moglo ostvariti u zakonom predviđenom vremenu, što može štetiti, a s druge strane je oslobađanje poreznog dužnika od izvršenja obveza, što dužniku dakle koristi. Da bi protek vremena bila pravna činjenica mora postojati određeno pravno pravilo o proteku vremena kao uzroku nastanka, promjene ili prestanka određenog pravnog odnosa. Sudionici porezno-pravnog odnosa su porezno tijelo i porezni obveznik, te osobe koje prema odredbama Općeg poreznog zakona (u daljnjem tekstu OPZ) jamče za plaćanje poreza. OPZ-om su posebno propisana prava i dužnosti poreznog obveznika te prava i dužnosti poreznog tijela kao i osoba koje jamče za porezni dug. Cilj ovog rada je analiza primjene odredaba zastare prava na naplatu poreza i doprinosa u poreznom postupku te primjene propisa koji su bili na snazi u trenutku upravnog postupanja poreznih tijela, a odnosili su se na ranija razdoblja, te su još u postupku.The institute of statute of limitations in the tax law of the Republic of Croatia is regulated by the General Tax Act as a special regulation lex specialis in relation to the Civil Obligations Act, which is a general regulation lex generalis for the issue of statute of limitations. The institute of statute of limitations in tax law is very complex, and the reform of the tax system tried to define certain provisions of the statute of limitations as precisely as possible. The new legislation has made a positive step forward, which is briefly pointed out in this paper, especially to the material and procedural novelties of the statute of limitations for the right to collect taxes and contributions. This paper especially points out the statute of limitations on the right to collect taxes and contributions, and the problems encountered by Tax Administration officials. Frequent changes in regulations have also led to misinterpretation of certain provisions which has led to illegal actions. The new amendments to the General Tax Law prescribe a uniform statute of limitations, which seeks to simplify and thus make the determination of the statute of limitations more efficient and fairer, and to ensure the timely settlement of tax liabilities. The consequence of the statute of limitations is the cessation of the possibility for the tax authority to enforce its right which it could not exercise within the legally prescribed time, which may be harmful, and on the other hand the tax debtor is released from the obligation. For the passage of time to be a legal fact, there must be a certain legal rule about the passage of time as the cause of the emergence, change or termination of a particular legal relationship. The participants in the tax-legal relationship are the tax authority and the taxpayer, and the persons who, according to the provisions of the General Tax Law (abbreviated OPZ), guarantee the payment of taxes. The OPZ specifically prescribes the rights and duties of the taxpayer and the rights and duties of the tax authority as well as for persons who guarantee the tax debt. The aim of this paper is to analyze the application of the statute of limitations on the right to collect taxes and contributions in tax proceedings and the application of regulations that were in force at the time of administrative action of tax authorities and referred to earlier periods