Евазија ПДВ као разлог проширења обима примене ПДВ Директиве
VAT evasion as a reason for expanding the scope of application of VAT directive

Summary/Abstract: The Directives of the European Union (EU) prescribe to which persons and to what extent their provisions are applied. However, in 2021, the Court of Justice of the EU passed a judgment which extended the scope of the Directive on the common system of value added tax in the case of the application of joint and several tax obligations as an anti-evasion measure to persons who are not liable to pay VAT, which is not in accordance with the provisions of the said Directive. As a reason for making such a decision, the Court cited the need to prevent tax evasion and protect fiscal interests, referring to Article 273 of the Directive on the Common Value Added Tax System. The goal of this research is to analyse the compliance of the aforementioned judgement with the basic characteristics of VAT at the EU level and its impact on future cases in the context of legal security and certainty. The authors use legal-dogmatic and content analysis methods in this research with special reference to the analysis of judgements of the EU Court of Justice.

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