Tax law is a branch of law that deals with regulating tax obligations and the rights of taxpayers. It includes rules and procedures related to taxation, payment of taxes and resolution of tax disputes. It is key to ensuring a fair and efficient tax system that enables the financing of public services and infrastructure.
In Croatia, tax law is governed by numerous laws and regulations, among which the Value Added Tax Act, the Profit Tax Act, the Income Tax Act, and other relevant legal acts stand out. These laws specify the obligations of taxpayers, procedures for reporting and paying taxes, as well as legal options for resolving disputes with tax authorities.
Financial law, in a broader sense, represents a set of legal regulations that regulate those financial legal relations that occur during the monetary activity of private entities – natural and legal persons.
In a narrower sense, financial law is a branch of public law that regulates financial legal relations that occur during the activities of the state and other public law bodies in the collection, management, distribution and spending of public revenues intended to meet (finance) public expenditures (so-called public spending).
Subject of a financial legal relationship is money. The subjects of the financial-legal relationship are the state on one side, and natural and legal persons (as well as the state) on the other side. The position of subjects of financial legal relations is not equal because financial legal relations are created, mainly, by the will of the state, and its position – compared to the position of other subjects of financial legal relations – is privileged.
Due to the diversity of matter regulated by the norms of financial law, the diversity of goals that are to be achieved, as well as the division of jurisdictions among the entities of financial law that are authorized to regulate financial law relations, the codification of financial law is only partial.
According to the legal norms that establish the legal basis of the state’s financial activity, there is a distinction between general and special financial law. The general part of financial law consists of the totality of legal norms that ensure the unity of the financial system, and regulate the general principles on which financial legal relations are based. A special part of financial law consists of the totality of legal norms that uniquely regulate a certain group of financial relationships (eg those that occur when drawing up, making, executing and controlling the execution of the budget; when determining, collecting and controlling the collection of taxes; when issuing and repaying public loans). There are special parts (branches) of financial law, for example, tax law, budgetary (budgetary) law, the law on fees (fees), the law regulating the state’s indebtedness.
In the field of tax and financial law, we offer you a wide range of services:
- Consulting on value added tax, profit tax and income tax
- Legal and tax consulting for companies and individuals
- Preparation and submission of legal remedies against tax rulings
- Representation before tax authorities
- Legal advice on double taxation and international tax issues
- Analysis of tax risks and planning of tax strategies
- Assistance with tax inspections and audits
- Other services in the field of tax law.