Independent Sector for Second-Instance Administrative Procedure

Head of Sector: Nikola Biloglav, dipl.iur.
Frankopanska 1, Zagreb
tel: 4585 800, 4585 811, 4585 840, fax: 4585 836
e-mail contact

Independent Sector for Second-Instance Administrative Procedure is an organizational unit of the Ministry which decides on appeals filed against administrative acts of the Tax Administration and Customs Administration, and against administrative acts of administrative bodies from counties and large cities stipulated by special laws, as well as on appeals filed against administrative acts of the organizational units of the Ministry; it acts upon extraordinary legal remedies; it issues decisions within the process of implementation of an administrative supervision over the legality of administrative acts of the Tax and Customs Administration; it answers to complaints upon the initiated administrative disputes, represents the Ministry before administrative courts upon the initiated administrative disputes against administrative acts falling within the scope of the Ministry; it acts upon petitions in non-administrative cases; it cooperates in the preparation of draft legislative acts and international agreements in the field of taxation and customs, and in the preparation of expert instructions in order to establish precise and uniform actions to be undertaken in an administrative procedure; it monitors the implementation of tax and customs regulations and initiates the amendments thereof; it systematically monitors the international agreements concluded in the field of taxes and customs; it monitors European policies in the taxation and customs procedures.
Within the Independent Sector for Second-Instance Administrative Procedure, the following units are established:
  • Service for Second-Instance Tax Procedure
  • Service for Second-Instance Customs Procedure
  • Service for Administrative Supervision and Representation.