Članak
sep 30
Nazad

PRETHODNO PORESKO MIŠLJENJE: PLEDOAJE ZA NJEGOVO PREOBLIKOVANJE U SRPSKOM PORESKOM PRAVU

Dejan Popović, Gordana Ilić–Popov

10.5937/AnaliPFB2003007P
SAŽETAK /

Prethodno poresko mišljenje je jedan od retkih poresko-procesnih instituta koji predstavlja nedostajuću kariku u srpskom poreskom pravu, dok je inače zastupljen u većini savremenih država. On je prvenstveno usmeren ka poboljšanju pravne sigurnosti poreskih obveznika, a odnosi se na poreski tretman njihovih nameravanih budućih transakcija. Dajući, na zahtev obve­znika, prethodno poresko mišljenje, poreska administracija se obavezuje da donese poresko rešenje određene sadržine u datoj poreskoj upravnoj stvari. Osloncem na komparativnopravni metod, autori razmatraju vrste prethodnih poreskih mišljenja, uslove pod kojima se ona mogu izdavati, troškove izdavanja, kao i domete primene i efekte prethodnih poreskih mišljenja. Autori naročito nastoje da, analizirajući stavove srpske upravnopravne doktrine o garantnom aktu, ustanove pravnu prirodu prethodnog poreskog mišljenja. Oni ukazuju na ograničenja postojećeg sistema obavezujućih poreskih mišljenja u Srbiji, sa ciljem da predlože rešenja koja bi trebalo ugraditi u Zakon o poreskom postupku i poreskoj administraciji.

ČLANAK JE RASPOLOŽIV NA /
Ćirilici   Latinici  
REFERENCE /
  • Advance rulings by the tax authorities at the request of a taxpayer. 1965. Cahier de droit fiscal international 50b.
  • Alarie, Benjamin, Kalmen Datt, Adrian Sawyer, Greg Weeks. 2014. Advance Tax Rulings in Perspective: A Theoretical and Comparative Analysis. New Zealand Journal of Taxation Law and Policy 20: 362‒389.
  • Bartes, Richard. 3/2019. Legal Institute of Advance Tax Rulings. Białostockie Studia Prawnicze 24: 157‒164.
  • Bittker, Boris I., Lawrence Lokken. 1992. Federal Taxation on Income, Estates and Gifts. Boston, Mass.: Warren, Gorham & Lamont.
  • Björklund Larsen, Lotta. 2018. A Fair Share of Tax. Cham: Palgrave Macmillan.
  • Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance. Action Plan 15: 2015 Final Report. 2015. Paris: OECD.
  • Cucić, Vuk. 2/2018. Fino podešavanje Zakona o opštem upravnom postupku. Anali Pravnog fakulteta u Beogradu 66: 139‒163.
  • Culberston, Robert, Christine Halphen. 1999. Advance Rulings. United States. Cahier de droit fiscal international 84b.
  • De Paiva Manso Bastos dos Santos, Diogo Alexandre. 2015. A Prestação de Informações pela Administração Tributária – o caso específico das Informações Vinculativas no Ordenamento Jurídico-Tributário Português. Dissertação de Mestrado. Braga: Universidade do Minho Escola de Direito.
  • Doing Business 2019. 2019. Washington, D. C.: The World Bank.
  • Eilers, Stephan, Martin Schiessl. 2001. The International Guide to Advance Rulings. Amsterdam: IBFD.
  • Ellis, Maarten J. 1999. Advance Rulings. General Report. Cahier de droit fiscal international 84b.
  • Fullerton, Ian. 1999. Advance Rulings. Australia. Cahier de droit fiscal international 84b.
  • Givati, Yehonatan. 2009. Resolving Legal Uncertainty: The Unfulfilled Promise of Advance Tax Rulings. The Harvard John M. Olin Fellow’s Discussion Paper Series: Discussion Paper 30.
  • Hegawa, Yushi, Koichiro Yoshimura. 2019. Tax Controversy 2019. Japan. https://practiceguides.chambers.com/practice-guides/tax-controversy-2019/japan, poslednji pristup 14. aprila 2020.
  • Kostić, Svetislav V. 2016. Načelo fakticiteta u srpskom poreskom pravu. Harmonius 5: 112‒129.
  • Kuperus, Ian C., John Prebble. 1999. Advance Rulings. New Zealand. Cahier de droit fiscal international 84b.
  • Lätt, Priit. 2007. Estonia Introduces Advance Tax Rulings. https://www.mondaq.com/Tax/48630/Estonia-Introduces-Advance-Tax-Rulings , poslednji pristup 13. aprila 2020.
  • Lord, Guy H., Arnold Sherman. 1999. Advance Rulings. Canada. Cahier de droit fiscal international 84b.
  • Medvedović, Dragan. 2010. Bitne razlike novog Zakona o općem upravnom postupku prema prijašnjem Zakonu o općem upravnom postupku. Primjena Zakona o općem upravnom postupku. Zagreb: Novi informator.
  • Milkov Dragan L., Ratko S. Radošević. 3/2016. Neke novine u Zakonu o opštem upravnom postupku ‒ „Upravno postupanje“. Zbornik radova Pravnog fakulteta u Novom Sadu L: 733‒752.
  • Obra­zloženje Predloga Zakona o opštem upravnom postupku. http://www.parlament.gov.rs/upload/archive/files/cir/pdf/predlozi_zakona/266–16.pdf, poslednji pristup 9. marta 2020.
  • OECD, Glossary of Tax Terms. https://www.oecd.org/ctp/glossaryoftaxterms.html, poslednji pristup 8. marta 2020.
  • Onkelinx, Ivo. 1999. Advance Rulings. Belgium. Cahier de droit fiscal international 84b.
  • Popa, Oana. 2020. Romania – Corporate Taxation. Country Tax Guides. Amsterdam: IBFD.
  • Popović, Dejan. 2017. Poresko pravo. Beograd: Pravni fakultet Univerziteta u Beogradu.
  • Popović, Dejan, Gordana Ilić-Popov. 1/2015. Retroaktivnost zakona u poreskom pravu. Anali Pravnog fakulteta u Beogradu 63: 5‒22.
  • Priručnik za primenu Zakona o porezu na dobit preduzeća. 2007. Beograd: Ministarstvo finansija ‒ Poreska uprava.
  • Qwerin, E. 1994. Advance Ruling: Practice and Legality. Perspective of Sweden. Proceedings of a Seminar held in Cancún, México, in 1992 during the 46th Congress of the International Fiscal Association. Deventer: Kluwer.
  • Report of the Royal Commission on Taxation. 1966. Ottawa: Queen’s Printer. 5: 138–139.
  • Rodriguez Villalba, Gustavo. 1999. Advance Rulings. Uruguay. Cahier de droit fiscal international 84b.
  • Romano, Carlo. 2002. Advance Tax Rulings and Principles of Law. Towards a European Tax Rulings System. Amsterdam: IBFD.
  • Schellekens, Marnix. 2020. Netherlands – Corporate Taxation. Country Tax Guides. Amsterdam: IBFD.
  • Scotchmer, Suzanne, Joel Slemrod. 1/1989. Randomness in Tax En­forcement. Journal of Public Economics 38: 17‒32.
  • Silfverberg, Christer. 1999. Advance Rulings. Sweden. Cahier de droit fiscal international 84b.
  • Szabó, Ildikó. 2016. Advance Tax Ruling in the Domestic and International Dimensions. Thesis of PhD dissertation. Budapest: Pázmány Péter Catholic University Faculty of Law and Political Science.
  • Tax Administration 2015. Comparative Information on OECD and Another Advanced and Emerging Economies. 2015. Paris: OECD. https://read.oecd-ilibrary.org/taxation/tax-administration-2015_tax_admin-2015-en#page291, poslednji pristup 23. marta 2020.
  • Tomić, Zoran R., Dobrosav Milovanović, Vuk Cucić. 2017. Praktikum za primenu Zakona o opštem upravnom postupku. Beograd: Ministarstvo državne uprave i lokalne samouprave.
  • Tomić, Zoran. 2016. Predgovor novom Zakonu o opštem upravnom postupku. Beograd: Službeni glasnik RS.
  • Van de Velde, Elly. 2015. „Tax Rulings“ in the EU Member States. Brussels: European Parliament.
  • Waerzeggers, Christophe, Cory Hillier. 2016. Introducing an Advance Tax Ruling (ATR) Regime. Washington, D. C.: International Monetary Fund
  • White Book. Proposals for Improvement of the Business Environment in Serbia. 2008. 2009. 2013‒2019. Belgrade: Foreign Investors Council.
  • Žunić Kovačević, Nataša. 1/2016. Prethodna obvezujuća porezna mi­šljenja – novi institut hrvatskog poreznog postupka. Zbornik Pravnog fakulteta Sveučilišta u Rijeci 37: 267‒289.