Третман грађевинских објеката и земљишта у систему пореза на додату вредност
Treatment of Building Constructions and Land in the System of Value Added Tax

Author(s): Suzana Dimić
Subject(s): Law on Economics, EU-Legislation
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Value added tax;Newly constructed building;Land;European Union;
Summary/Abstract: Usual practice of modern states to give special treatment to building constructions and lands in the system of value added tax (VAT) gains in importance in countries of our region, because of process of privatization and need for tax incentives in the field of construction industry. Particular dimension is a need for harmonization of internal rules in this sphere with tax law of European Union (EU). Existing legal rules, which prescribes that only slaes of newly constructed buildings is subject to VAT while the sales of lands is excluded from the system of VAT, leads to very interesting legal dilemma. Namely, the question is: what is legal fate of land where newly constructed building is subject to VAT. A paradox appears that building construction as well as land do not make a whole according to rule: superficies solo credit.

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