Special tax on illegally acquired property
The National Assembly of the Republic of Serbia has adopted the Law on Determining the Origin of Property and Special Tax. With the "new" legal solution on determining the origin of property and special tax, Serbia seeks to protect the fiscal and other interests of the state based on the i...
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University of Novi Sad, Faculty of Law
2020-01-01
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Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2020/0550-21792004453B.pdf |
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doaj-c3a25d97fa8a4d67be8c5b347501b4592021-07-20T07:41:53ZengUniversity of Novi Sad, Faculty of LawZbornik Radova: Pravni Fakultet u Novom Sadu0550-21792406-12552020-01-015441453147310.5937/zrpfns54-299600550-21792004453BSpecial tax on illegally acquired propertyBaturan Luka O.0https://orcid.org/0000-0002-0315-2486Milošević Goran B.1Univerzitet u Novom Sadu, Pravni fakultet, SerbiaUniverzitet u Novom Sadu, Pravni fakultet, SerbiaThe National Assembly of the Republic of Serbia has adopted the Law on Determining the Origin of Property and Special Tax. With the "new" legal solution on determining the origin of property and special tax, Serbia seeks to protect the fiscal and other interests of the state based on the income of natural persons caused by abuse resulting in the possession of property that cannot be justified by legal income. Since the Law on Determining the Origin of Property and Special Tax introduces a new "special tax", it an opportunity to define the basic contours of this tax, and to give guidelines for practical application, as well as for the possible correction of the Law.https://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2020/0550-21792004453B.pdfspecial taxillegally acquired propertyundeclared incomereal property taxexcess profits tax |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Baturan Luka O. Milošević Goran B. |
spellingShingle |
Baturan Luka O. Milošević Goran B. Special tax on illegally acquired property Zbornik Radova: Pravni Fakultet u Novom Sadu special tax illegally acquired property undeclared income real property tax excess profits tax |
author_facet |
Baturan Luka O. Milošević Goran B. |
author_sort |
Baturan Luka O. |
title |
Special tax on illegally acquired property |
title_short |
Special tax on illegally acquired property |
title_full |
Special tax on illegally acquired property |
title_fullStr |
Special tax on illegally acquired property |
title_full_unstemmed |
Special tax on illegally acquired property |
title_sort |
special tax on illegally acquired property |
publisher |
University of Novi Sad, Faculty of Law |
series |
Zbornik Radova: Pravni Fakultet u Novom Sadu |
issn |
0550-2179 2406-1255 |
publishDate |
2020-01-01 |
description |
The National Assembly of the Republic of Serbia has adopted the Law on Determining the Origin of Property and Special Tax. With the "new" legal solution on determining the origin of property and special tax, Serbia seeks to protect the fiscal and other interests of the state based on the income of natural persons caused by abuse resulting in the possession of property that cannot be justified by legal income. Since the Law on Determining the Origin of Property and Special Tax introduces a new "special tax", it an opportunity to define the basic contours of this tax, and to give guidelines for practical application, as well as for the possible correction of the Law. |
topic |
special tax illegally acquired property undeclared income real property tax excess profits tax |
url |
https://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2020/0550-21792004453B.pdf |
work_keys_str_mv |
AT baturanlukao specialtaxonillegallyacquiredproperty AT milosevicgoranb specialtaxonillegallyacquiredproperty |
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1721294001005395968 |