• citations in SCIndeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:20
  • full-text downloads in 30 days:12


article: 2 from 42  
Back back to result list
2016, vol. 64, iss. 1, pp. 280-300
The effects of admonishment on statute of limitations in tax law
University of Belgrade, Faculty of Law, Serbia

Keywords: admonishment for tax debt; statute of limitations of tax administration to establish and collect tax debt; tax act; tax administrative act; union of the judicial order
The scope of analysis in this article is an issue that has been disputed in practice. We ask ourselves does admonishment for tax debt interrupt the term of statute of limitations in tax law ? Author has analysed the statute of limitations in tax law through legal practice of tax authorities (official oppinions of the Ministry of finance regarding the issue at hand) and judicial practice (Supreme court and the Constitutional court). It has been established that there is a difference in understanding the institute of admonishment and its application. It has also been established that, in spite of the fact that tax authorities do not consider admonishment as a tax administrative act or addressing legal act, it is interpreted as sufficient to break the term of statute of limitations. We shall prove that delivery of admonishment to a tax payer does not interrupt or break the term of statute of limitations because it is not an addressing legal act, which is expressly demadned by the law.
Anđelković, M. (2003) Poreske reforme u Republici Srbiji. Beograd: Proinkom
Carić, S., i dr. (1980) Komentar Zakona o obligacionim odnosima. Gornji Milanovac: Kulturni centar, knjiga prva, strana 535
Kijanović, M. (2007) Poreski postupak i Poreska administracija. Beograd: Računovodstvo d.o.o
Kulić, M. (2007) Poresko procesno pravo. Beograd: Megatrend univerzitet
Lilić, S. (2009) Upravno pravo i upravno procesno pravo. Beograd: Pravni fakultet
Milosavljević, B. (2014) Upravno pravo. Beograd: Projuris
Mitrović, A. (1998) Naplata poreza na dohodak građana u praksi. Niš: Proinkom
Popović, D. (2012) Poresko pravo. Beograd: Pravni fakultet Univerziteta u Beogradu
Popović, D.M. (2003) Komentar Zakona o poreskom postupku i poreskoj administraciji. Beograd: Cekos IN
Popović, D.M. (1997) Nauka o porezima i poresko pravo. Budimpešta: COLPI - Constitutional and Legislative Policy Institute, str. 703
Simon, J., Nobes, C. (2002) The Economics of Taxation, Principles, Policy and Practice. Harlow: Pearson Educated Limited
Tomić, Z. (2011) Opšte upravno pravo. Beograd: Pravni fakultet


article language: Serbian
document type: Paper
DOI: 10.5937/AnaliPFB1601280D
published in SCIndeks: 09/09/2016

Related records

No related records