hrvatski

USTAVNA I NADNACIONALNA OGRANIČENJA OVLAŠTENJA NA OPOREZIVANJE

The paper deals with Constitutional and supranational limitations and guidelines on taxing powers in the Republic of Croatia. Constitutional limitations and guidelines that directly determine the design of tax system are scarce and confined to equity and equality principles. However, the other, more general provisions give grounds for the Constitutional Court to decide on tax matters more freely. In the context of the Croatian tax system, the role of the opinions of the Ministry of Finance was examined. Other limitations and guidelines can be found in international agreements Croatia applies. Stabilisation and Association Agreement, a pre-accession agreement concluded with the EU, regulates some fiscal matters, prohibiting and limiting discrimination in that field. Theoretically, it can be directly applied, while EU law can be used as interpretation tool even before Croatia becomes EU Member State. However, because of prevailing legal culture, hardly it could be expected that the Croatian courts will apply European law, or use it as a means of interpretation, before the accession process will be finished. Another set of supranational rules, double taxation conventions, also contains provisions that are by their legal force above Croatian domestic law ; however, due to the general concept of Croatian tax system when it comes to international aspects, there has been no collision of the treaty provisions and domestic norms so far.

ustavne odredbe; ustavna ograničenja; porez

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