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2014, vol. 48, br. 3, str. 351-364
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Razmena informacija u oblasti neposrednog oporezivanja u pravu Evropske unije i praksi Evropskog suda pravde
Exchange of information in the field of direct taxation in the European Union Law and in the practice of the European Court of Justice
Univerzitet u Novom Sadu, Pravni fakultet
Projekat: Projekat Pravnog fakulteta Univerziteta u Novom Sadu: Teorijski i praktični problemi stvaranja i primene prava (EU i Srbija)
Sažetak
Predmet analize ovog rada je jedan vid uzajamne pravne pomoći u poreskim stvarima - razmena informacija, i to u oblasti neposrednog oporezivanja, koja u uslovima funkcionisanja jedinstvenog tržišta Evropske unije dobija sve veću važnost. U radu su prikazane novine koje je sa sobom donela Direktiva 2011/16/EU, koja predstavlja najvažniji instrument pravne pomoći u ovoj oblasti. Posebna pažnja u radu je usmerena na praksu Evropskog suda pravde u ovom domenu.
Abstract
This paper is dedicated to one form of mutual assistance in tax matters in the field of direct taxation - the exchange of information which in terms of the functioning of the single market of the European Union is gaining more importance. This paper also presents new solutions of Directive 2011/16/EU. Special attention in this paper is focused on the practice of the European Court of Justice in the area of the exchange of information.
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Reference
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*** (2012) Consolidated Version of the Treaty on the Functioning of the European Union. Official Journal of the European Union, C 326/49 of 26 October
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*** (2011) Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC. Official Journal of the European Union, L 64/1 of 11 March
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*** (2014) Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income in the form of interest payments. Official Journal of the European Union, L 111/51 of 15 April
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*** Enhanced administrative cooperation in the field of direct taxation. http://ec.europa.eu/taxation_customs/taxation/tax_cooperation/mutual_assistance/direct_tax_directive/ index_en.htm, 29. septembar 2014
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