PROOF IN TAX MATTERS - TAX PROCEDURE AND ADMINISTRATIVE DISPUTE

• Published in: Zbornik Pravnog Fakulteta Sveučilišta u Rijeci
• Main Authors: Nataša Žunić Kovačević, Vlaho Bassegli Gozze
• Format: Article
• Language: German
• Published: University of Rijeka, Faculty of Law 2022-01-01
• Subjects: the principle of “search for material truth”; burden of proof; rules of evidence; general rules of procedure; special rules.
• Online Access: https://hrcak.srce.hr/file/416725
• ISSN: 1330-349X; 1846-8314

With administration you are born and with administration you die. This thought reflects the truth that human life from its beginning to the very end is in contact with administrative law, or its various branches or areas. The branch of administrative law with which we seem to be most in contact is tax law, for which reason, for the purpose and meaning of this paper, this quote can be added to the way - you live with tax law. Therefore, for the authors of this paper, the reason for problematizing the title topic is the discovery that the topic of tax procedural law in domestic or foreign comparative professional and scientific literature is modestly represented, with insufficient attention paid to the creation of a corpus of supranational tax procedural law. For this reason, the primary intention of this paper is to set out the basic theses that indicate that there is a significant procedural difference in tax law in relation to the issues of burden of proof and rules of evidence, with special diversity from general and administrative procedural rules.