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