Pregledni rad
CONSTITUTIONALITY OF THE PROVISIONS ON RELATED PERSONS FROM THE LAW ON TAX ADMINISTRATION OF MONTENEGRO
Ilija Vukčević
; Pravni fakultet Univerziteta Donja Gorica, Podgorica, Crna Gora.
Sažetak
The Law on Tax Administration represents a systemic legal act for the whole tax system of Montenegro and it contains the definitions of the most important tax notions. Notwithstanding that this law has the subsidiary application regarding all other special tax laws, in many occasions when there is a need to define a certain important notion, they explicitly refer to a provision of Law on Tax Administration. One of these concepts, especially related to ant-evasion legislation, represent the provisions on related persons. Namely, the determination of the notion of related persons represents a certain form of preliminary question in the process of application of legal provisions with the goal to prevent different types of tax abuse. Because of their specific goal, which is achieved by the imposition of additional requirements to taxpayers, they must be carefully defined. The problem regarding the provisions on related persons from the Law on Tax Administration is the inadequate determination of this complex legal notion, what is producing many problems in their application in practice. This article represents the analysis of subject provisions on related persons regarding their compatibility with the Constitution of Montenegro. In that regard, it will be suggested that different elements which are contained in provisions on related persons are not in conformity with the constitutional principles of proportionality, rule of law and equality/nondiscrimination.
Ključne riječi
related persons; Constitutional Court; proportionality principle; rule of law; equality principle
Hrčak ID:
156004
URI
Datum izdavanja:
30.12.2015.
Posjeta: 1.351 *