Preliminary tax opinion: Plaidoyer for its redesigning in Serbian tax law
Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration obliges itself to issue a tax decis...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Belgrade, Faculty of Law, Belgrade, Serbia
2020-01-01
|
| Series: | Anali Pravnog Fakulteta u Beogradu |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2020/0003-25652003007P.pdf |