What does this research mean for the field?

In Croatian tax law, unlike in civil law, a tax debt secured by a pledge or mortgage should not be settled from the encumbered property once the statute of limitations has expired. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

This analysis aims to investigate how the statute of limitations affects tax debts secured by mortgages in Croatian law.

June 12, 2026Open Access

Zastara tražbine osigurane zalogom ili hipotekom u hrvatskom poreznom pravu

Key Points

This analysis aims to investigate how the statute of limitations affects tax debts secured by mortgages in Croatian law.
Legal examination of the statute of limitations in civil law, administrative law, and tax law.
Comparison of legal effects in civil versus tax liabilities regarding secured debts.
Presentation of comparative legal solutions and recommendations following the analysis.
Statute of limitations affects tax debts differently than civil claims, preventing recovery from secured assets once expired.
Legal distinction is made between civil and tax liabilities regarding the enforcement of secured claims.
Conclusions suggest a need for clear guidelines on handling tax debts secured by mortgages post-limitation period.

Abstract

U ovom radu obradit će se pravni učinak nastupa zastare u poreznom pravu na porezni dug koji je osiguran založnim pravom (hipotekom). U skladu s tim, nakon uvoda u kojem će se ukratko definirati zastara, obradit će se zastara u građanskom pravu i založno pravo te zastara u upravnom i poreznom pravu. Naglasak će biti na različitim pravnim učincima nastupa zastare u građanskom pravu i poreznom pravu te obrazloženju zbog čega porezni dug osiguran založnim pravom (hipotekom) nakon što nastupi zastara ne bi smio biti namiren niti iz zalogom opterećene stvari za razliku od tražbine u građanskom pravu. Prikazat će se određena poredbenopravna rješenja navedenog problema te, nakon analize, pokušati dati rješenje kako postupati s poreznim dugom koji je osiguran založnim pravom (hipotekom) kad protekne vrijeme zastare.

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