NAPLATA POREZNIH DUGOVA PRIVREDNIH DRUŠTAVA NA OSNOVU INSTITUTA PROBIJANJA PRAVNE LIČNOSTI
COLLECTION OF TAX DEBTS OF COMPANIES ON THE BASIS OF THE INSTITUTE OF PIERCING THE CORPORATE VEIL

Summary/Abstract: The subject of the work is the analysis of the collection of tax debts in civil proceedings from the members of a company that is a tax debtor. Nonresponsibility of company members for the company’s obligations is one of the basic rules of the status law of companies. Separation of property enables abuses by members of society, which is also reflected in tax debts. The aim of the work is to find out the possibility that the Tax Administration of the Federation of Bosnia and Herzegovina collects the tax debts of a capital company from its member. The research was started on the basis of the deductive method, that is, general knowledge about the institute of piercing the corporate veil and the possibilities of tax debt collection, and the normative method and the synthesis method were used. The comparative method was used to find out about the institute in question in the countries of Anglo-Saxon law, in which legal system this institute was first applied. In the end, it is concluded that the Tax Administration of the Federation of Bosnia and Herzegovina can demand the collection of tax debts from members of business companies on the basis of the piercing the corporate veil.

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