THE TREATMENT OF TAXPAYERS BY CROATIAN TAX AUTHORITIES IN THE PRE-INSOLVENCY PROCEDURE

The Croatian pre-insolvency procedure has a key role in the restructuring of corporations. Based on the fact that a relevant part of the pre-insolvency debt of most corporations is composed of tax debt, the tax authority is a common participant of pre- insolvency procedures. As such, it has various...

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Bibliographic Details
Main Author: Šime Jozipović
Format: Article
Language:deu
Published: University of Rijeka, Faculty of Law 2015-01-01
Series:Zbornik Pravnog Fakulteta Sveučilišta u Rijeci
Online Access:http://hrcak.srce.hr/file/227412