ПОРЕСКИ ПОСТУПАК У НАШЕМ ПРАВУ
TAX PROCEDURE IN SERBIAN LEGISLATION

Summary/Abstract: Tax procedure is a special administrative procedure which is administered by the tax authorities for the purpose of solving administrative taxation matters. The rules of procedure applied in adjudicating taxation matters may be divided into two groups: general rules of taxation procedure, pertaining to all forms of taxation, and special rules of taxation procedure, concerning specific forms of levying and collecting taxes. These rules point to the complexity and the importance of the taxation subject matter in the present circumstances, and make the taxation procedure the most developed special administrative procedure in the Serbian legislation. As they regulate the activities of all participants in taxation, these rules of taxation procedure have a substantial impact on the efficient implementation of the taxation system. Taxation procedure in the Republic of Serbia rests on the observance of the principles prescribed in the Taxation Procedure and Tax Administration Act (lex specialis derogate lege generali) and other principles of the general administrative procedure, as these principles are not mutually exclusive. After a general consideration of the taxation procedure, the author of this paper correlates the principles of taxation procedure to the administrative law principles as defined by the European Court of Justice, which set standards for the activity of state authorities of the EU-member counties and constitute the elements of the European Administrative Space. As our country is a candidate for joining the European integrations, our positive taxation law is in the process of harmonization with the European Union taxation law. The observance of the European Administrative Space principles pertaining to tax administration procedure by the tax administration of the Republic of Serbia points to the capacity of the Serbian tax administration to fully implement the national tax law which has been harmonized with acquis communautaire in the field of taxation. The administrative aptitude to undertake the obligations arising from the EU membership has become, in general as well as in the field of taxation, an important criterion for the accession into the EU membership. The importance of having relevant administrative capacities has been clearly emphasized today, more than ever, as a condition for the EU membership.

• Details
• Contents