Посебни случајеви одговорности за пореску обавезу са освртом на секундарну пореску обавезу супсидијарног и солидарног пореског дужника у домаћем и компаративном праву
Specific Cases of Tax Liability With Reference to Joint and Several Liability in Domestic and Comparative Legislation

Author(s): Bojana Vasiljević Poljašević
Subject(s): Social Sciences, Law, Constitution, Jurisprudence
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Tax liability; Secondary tax liability; Subsidiary tax debtor; Joint and several tax debtors;
Summary/Abstract: The paper will analyze specific tax liability cases with reference to secondary tax liability of joint and several debtors in domestic and comparative legislation. The aim of the paper is to analyze tax laws withing BiH which regulate matters of joint and several debtors. The further aim of the paper is to pint to the collision between tax laws and some laws that prescribe other rights, such as the Company Act, which guarantees a right to the founder or a legal representative to freely use its personal property, depending on the type of business entity. The same right is guaranteed by constitutions and the European Convention on Human Rights. Also, the paper will point out examples from administrative and court practices within BiH regarding joint and several tax liability. Finally, the paper will discuss the normative solutions of the institute of joint and several tax debtors from comparative tax legal systems to find the most suitable solutions that could provide guidelines for amending the existing tax laws in BiH. It would lead to the greater legal certainty of tax systems, grosso modo, and greater legal certainty for taxpayers and debtors, which is increasingly highlighted as one of the basic postulates on which modern tax system should rest in any country.

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