Statute of Limitations – On Implementation of Civil Legal Rules in the Tax Law and Court Practice

Abstract

Institut zastare pridonosi pravnoj sigurnosti sudionika pravnih odnosa a primjenjuje se u područjima privatnog i javnog prava. Načelno se smatra da je zastara institut građanskog prava pa ne čudi što porezni propisi upućuju na supsidijarnu primjenu propisa građanskog prava o zastari. No,razlike između instituta zastare u građanskom pravu i zastare u poreznom pravu su velike i značajne te potvrđene kroz praksu. Uočene razlike dovode do zaključka da se u poreznom postupanju i sudovanju samo iznimno mogu primijeniti pravila o građansko-pravnoj zastari. U protivnom, dolazi do narušavanja pravne sigurnosti.The statute of limitations contributes to legal security of parties involved in legal relations being implemented in the field of private and public law. In principle, the statute of limitations has been considered as an institute of the Civil Law. Therefore, it is no surprise that revenue regulations prescribe a subsidiary application of the Civil Law regulations on statute of limitations. Nevertheless, there are considerable and significant differences between the statute of limitations in Civil Law and in Tax Law. The practice has confirmed these differences. Having this in mind, the author concludes that Civil Law rules governing the statute of limitations can be exceptionally implemented in revenue operations and court practice. If otherwise, legal security would be jeopardized