Special tax on illegally acquired property

Autor:	Baturan Luka O., Milošević Goran B.
Jazyk:	English<br />Serbian
Rok vydání:	2020
Předmět:	special tax illegally acquired property undeclared income real property tax excess profits tax Law
Zdroj:	Zbornik Radova: Pravni Fakultet u Novom Sadu, Vol 54, Iss 4, Pp 1453-1473 (2020)
Druh dokumentu:	article
ISSN:	0550-2179 2406-1255
DOI:	10.5937/zrpfns54-29960
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/c3a25d97fa8a4d67be8c5b347501b459 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF