Tax violations of the Decree on Fiscal Benefits and Direct Grants for Mitigation of Economic Consequences of COVID-19 Pandemic

• Main Authors: Đokić Minja, Rilaković Ilija
• Format: Article
• Language: English
• Published: University of Belgrade, Faculty of Law, Belgrade, Serbia 2020-01-01
• Series: Anali Pravnog Fakulteta u Beogradu
• Subjects: tax offenses; government decree; fiscal benefits; direct monetary payments; ne bis in idem
• Online Access: https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2020/0003-25652003129Q.pdf

The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants. The article points out that tax offenses, as is the case with taxes, can only be introduced in law. For that reason, we call into question the constitutionality of the decree. Analysis of tax offenses shows that there are certain issues that could cause problems in the practical application of the decree. For instance, we believe that the definition of the tax offenses considered implies liability regardless of guilt. The state grants taxpayers the right to fiscal benefits and direct monetary payments. In the case of subsequent loss of right to fiscal benefits and direct monetary payments, we argue that it is not appropriate to apply penal measures. It is rather sufficient to initiate tax enforcement procedure.