Финансијскоправни аспекти Споразума о стабилизацији и придруживању између европских заједница и њихових држава чланица и Босне и Херцеговине
Financial Legal Aspects of the Stabilization and Association Agreement Between the European Communities and Their Member States and Bosnia and Herzegovina

Author(s): Mile Vranješ
Subject(s): EU-Accession / EU-DEvelopment, EU-Legislation
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Association and stabilization agreement;Bosnia and Herzegovina;European Union, Taxes;Customs;Prohibition of discrimination in taxation;
Summary/Abstract: The Stabilization and Association Agreement (hereinafter: SAA) represents an agreement by which the European Union (hereinafter: EU) regulates relations with third countries and very often its implementation is identical with the period of negotiations on membership. However, SAA of Bosnia and Herzegovina (like other countries of South-eastern Europe) does not list as aim of the agreement the membership of Bosnia and Herzegovina (hereinafter: BiH) in the EU. So, a state can have SAA concluded with the EU and never to become a member of the EU. Also, vice versa, a state can become a member of the EU without an SAA. SAA which BiH concluded with the EU, аs а pre-accessory legal document for the full membership of BiH in the EU, envisages certain legal and political obligations for the states parties and especially for BiH. BiH has to fulfill those obligations, although they are not always related to economy, in order to, in the near or distant future, become a full member of the EU. As such, the Agreement also contains the provisions on taxing, among which we especially emphasize those related to prohibition of discrimination in taxing. Those provisions should ensure to the entrepreneurs of the states parties to perform their businesses under equal conditions. They prepare BiH for tax rules in the EU, by inciting the changes of the system of indirect taxation in BiH, tax system of Republika Srpska, tax system of BiH Federation, tax system of Brčko District of BiH in order to adjust to those rules.

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