Zastara razreza poreza kao porezne obaveze u zakonima Federacije Bosne i Hercegovine
Statute of limitations on tax assessment as a tax liability under the laws of the Federation of Bosnia and Herzegovina

Summary/Abstract: This paper examines the statute of limitations governing the assessment of tax liabilities in the legal system of the Federation of Bosnia and Herzegovina, with particular emphasis on the provisions of the Law on the Tax Administration of the Federation of Bosnia and Herzegovina and the Corporate Income Tax Law of the Federation of Bosnia and Herzegovina. The research focuses on statutory limitation periods for tax assessment and on legal exceptions that allow tax liabilities to be assessed without temporal limitation. The analysis employs normative, comparative-law, and analytical methods through an examination of domestic legislation, relevant case law, and comparative legal solutions adopted in the Republic of Srpska, the Brčko District of Bosnia and Herzegovina, the Republic of Croatia, and the Republic of Serbia. The findings reveal normative inconsistencies between federal tax regulations, ambiguities regarding the application of limitation rules, and potential concerns relating to legal certainty, the rule of law, and the protection of property rights. Particular attention is given to the possibility of assessing tax liabilities without any limitation period and to the absence of an absolute statute of limitations. The paper concludes that the existing legal framework requires legislative reform to ensure compliance with constitutional principles, legal certainty standards, and the principle of proportionality, and proposes a more precise and coherent regulation of the statute of limitations within the tax legislation of the Federation of Bosnia and Herzegovina.

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