УПРАВНИ ПОСТУПАК, ФИНАНСИЈСКА ПОЛИЦИЈА И ФИНАНСИЈСКИ НАДЗОР
ADMINISTRATIVE PROCEDURE, FISCAL POLICE AND FISCAL CONTROL

Summary/Abstract: In the context of general post-socialist transformation of the political and constitutional system, the tax system of Serbia was reform in late 1991. Five tax laws were enforced,, with the motivation of inaugurating world (j.e. OECD) fax and revenue standards. One of the laws (regarding revenue payments) established two new fiscal agencies: namely the Republican Public Revenue Board (Republička uprava pruhoda) and the Fiscal Police (fmansijska policija). According to this new tax law, the Fiscal Police and the Fiscal Inspectors have, in executing their control functions, specific administrative authority, as they carry out their administrative function primarily in a procedure prescribed by the general administrative procedure act, according to the classical priciple of lex specialis derogat legi generali. Apart from generating numerous polemics critical analysis among experts in general, the establishment of the Fiscal Police with numerous administrative capacities (e.g. confiscation of goods, search of premises, document inspection etc.), have, in particular, provoked unsatisfactory' reactions from the press and General public.

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