Članak
jun 30
Nazad

ARBITRAŽA U MEĐUNARODNOM PORESKOM PRAVU: PRAVNE PREPREKE ZA UGOVARANJE

Dejan Popović, Gordana Ilić Popov

10.51204/Anali_PFUB_18202A
SAŽETAK /

U članu 25, stav 5 Model-konvencije OECD nalazi se norma kojom se neuspeh postupka zajedničkog dogovaranja (MAP) da u roku od dve godine reši spor da li je neko lice oporezovano na način koji nije u skladu sa poreskim ugovorom definiše kao odložni uslov za aktiviranje arbitražne klauzule. Stranke u arbitraži su države ugovornice, a ne poreski obveznik, koji je inače pokreće.

Uprkos prednostima arbitražnog rešavanja spora, brojne zemlje u razvoju ne prihvataju arbitražnu klauzulu, navodeći da bi njome bio narušen fiskalni suverenitet, i to u dva aspekta. Prvo, autori ukazuju na to da primena „bejzbol arbitraže“ relativizuje prigovor da arbitraža narušava princip samostalnosti uprave. Drugo, ne može se odbraniti ni prigovor koji ukazuje na nedopuštenost odricanja države od prava da oporezuje jer se tu gubi iz vida razlika između suverenog prava države da uvodi porez, koje je neotuđivo, i prava na naplatu iznosa, koji je sporan. Ne stoje ni ostala dva ustavnopravna argumenta. S aspekta vladavine prava, nema razloga da se arbitraža vezuje samo za činjenična pitanja. S aspekta principa jednakosti, ustavni sudovi neće zahtevati da se arbitraža omogući i u domaćim sporovima jer oni taj princip tumače tako da se odnosi na lica u jednakim pravnim situacijama.

Autori zaključuju da Srbija treba da preispita svoj negativan stav o poreskoj arbitraži, što će joj olakšati da se suoči s obavezom da u pristupnim pregovorima prihvati Arbitražnu konvenciju Evropske unije kao deo acquis-a.

ČLANAK JE RASPOLOŽIV NA /
Ćirilici  
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