ПРАВО ДИРЕКТНИХ ПОРЕЗА И СПОРАЗУМ О СТАБИЛИЗАЦИЈИ И ПРИДРУЖИВАЊУ СРБИЈЕ ЕВРОПСКОЈ УНИЈИ
THE LAW ON DIRECT TAXES AND STABILISATION AND ASSOCIATION AGREEMENT BETWEEN SERBIA AND THE EU

Summary/Abstract: Although the ratification procedure for the SAA between the EU and its Member States, of the one part, and Serbia, of the other, has not been finalized yet, the authors consider the consequences that SAA will create – primarily in the domain of direct taxation. On the one hand, all association agreements, including SAAs, have direct effect within the EU law, regardless of the fact that they contain a provision on the solution of the disputes on application and interpretation of the agreement via the Stabilisation and Association Council and special arbitration procedure. ECJ holds the position that a provision in an association agreement must be regarded as being directly applicable when, regard being had to its wording and the purpose and nature of the agreement itself, the provision contains a clear and precise obligation which is not subject, in its implementation or effects, to the adoption of any subsequent measure. Furthermore, ECJ also recognizes the direct effect of the decisions of the Stabilisation and Association Council. It is up to the solution in the domestic law how the courts in the associated countries would behave in this respect. The Constitution of Serbia provides for direct application of international treaties. Art. 73 (2) of SAA prescribes that Serbia shall apply certain EU rules and interpretative instruments adopted by the ECJ.

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