2015, vol. 53, br. 4-6, str. 108-121
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Institut zastarelosti u poreskom i građanskom pravu
Institute of obsolescence in tax and civil law
Univerzitet u Prištini sa privremenim sedištem u Kosovskoj Mitrovici, Pravni fakultet
Sažetak
Neminovna primena instituta zastarelosti u privatnom i javnom pravu posledica je njegovog pozitivnog uticaja na sigurnost i stabilnost pravnih odnosa i otklanjanja neizvesnosti i omogućavanja smanjenja nepotrebnih sporova nastalih otežanim dokazivanjem davno nastalih prava. Autor u ovom radu uporedno analizira primenu ovog instituta u poreskom i Građanskom pravu. S tim u vezi, ističući njihovu određenu istovetnost i sličnost on ukazuje i na njihove različite pravne prirode, koje relevantno utiču na različite pravne efekte u praksi. U kontekstu izloženog, autor dovodi u pitanje važeća pozitivno pravna rešenja instituta zastarelosti, vezana za različiti pravni tretman, zavisno od toga da li se radi o primeni Građanskog ili poreskog prava.
Abstract
The inevitable implementation of the institute of obsolesce in the private and public law is the consequence of its positive influence on security and stability of legal relations; elimination of insecurity and providing decreased number of unnecessary disputes that have aroused by difficult proving of long time ago created rights. In this paper, the author comparatively analyzes the implementation of this institute in tax and civil law. In this regard, the author points out their certain similarity and sameness as well as their different legal natures, which relevantly influence various legal effects in practice. In the above context, the author calls in question some valid, positive legal solutions for the institute of obsolescence, related to different legal treatment, depending on whether it refers to the implementation of the tax or civil law.
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