THE EFFECTS OF ADMONISHMENT ON STATUTE OF LIMITATIONS IN TAX LAW Cover Image

УТИЦАЈ ОПОМЕНЕ ЗА ПЛАЋАЊЕ ПОРЕСКОГ ДУГА НА ТОК ПОРЕСКЕ ЗАСТАРЕЛОСТИ
THE EFFECTS OF ADMONISHMENT ON STATUTE OF LIMITATIONS IN TAX LAW

Author(s): Minja Djokić
Subject(s): Law on Economics, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Београду
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;

Summary/Abstract: 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 analyzed 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 demanded by the law.

  • Issue Year: 64/2016
  • Issue No: 1
  • Page Range: 280-300
  • Page Count: 21
  • Language: Serbian