Секундарна и секундарна секундарна пореска обавеза у пореском праву Републике Српске
Secondary and Secondary to Secondary Tax Liability in Republic of Srpska's Tax Law

Author(s): Đorđe Marilović
Subject(s): Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Tax Proceedings;Secondary Tax Liability;Law on Tax Procedure;Liability;
Summary/Abstract: Secondary and secondary to secondary tax liability in Republic of Srpska’s tax law is not word play, but literal essence of newly introduced legal construct which, as the author assumes, may be particularly troublesome to implement. The new Law on Tax Procedure, which entered into force in mid august 2020, provides the secondary tax liability that includes not only due and unsettled liabilities of other taxpayer, but also other’s due and unsettled secondary tax liability. One secondary tax liability may be the legal basis for existence of other secondary tax liability. In this paper, the author gives numerous secondary liability examples, in which potential problems may arise for Tax Authority and parties as well, during the implementation of secondary tax liability law provisions. The author concludes that this legal concept should not have been introduced in this manner, but also supports the legislator’s intention to determine appropriate provisions of law on proceedings, concerning substance over form principle and general and specific anti-abuse rules.

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