Nadležnost za provođenje ovrhe i osiguranja radi namirenja novčane tražbine na brodu : [prikaz presude]
Jurisdiction for the enforcement of the execution and security measures for the settlement of monetary claims on ships : [case review]

Summary/Abstract: The tax administration has jurisdiction for the implementation of distraint on movables for the enforced collection of a debt. Enforced collection of tax from immovable property owned by a taxpayer is performed by the competent court. A vessel, although movable property, is yet treated in the distraint process as immovable property, so the distraint and security procedure is determined and performed by commercial courts.

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