Пореска превара у вези са порезом на додату вредност - критички осврт на ново кривично дело
Tax Fraud in Connection With Value Added Tax - Critical Review of a New Criminal Offense

Author(s): Vanda Božić, Suzana Dimić, Mirjana Đukić
Subject(s): Law, Constitution, Jurisprudence, Criminal Law, Criminology, Corruption - Transparency - Anti-Corruption
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Tax fraud related to value added tax; Tax evasion; Criminal Code; Law on Tax procedure and Tax Administration; Tax Crimes;
Summary/Abstract: In the paper the authors pointed out the tax, financial and criminal aspect of the new criminal offense "Tax fraud in connection with value added tax" prescribed by Art. 173. 1. of the Law on Tax Procedure and Tax Administration (ZPPPA) as a blanket regulation in relation to the General Criminal Code. The paper is divided into three parts. The first part refers to the value added tax (VAT), the second part covers the criminal material, and the third part the criminal procedure aspect of the tax fraud related to the value added tax. The amendments to the ZPPPA deleted criminal offense "Unfounded disclosure of the amount for tax refund and tax credit", which was replaced by "Tax fraud in connection with value added tax". In relation to the mentioned new criminal offense, there was an expansion of criminal responsibility as well as harmonization with the criminal offense of tax evasion (Criminal Code). The authors point out the possible problem of delimiting the intention of the tax-payer, whether it is aimed at tax evasion or the intention to commit fraud with VAT, especially when presenting fictitious invoices.

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