Abstract
On January 21, 2014, the Republic of Serbia officially initiated accession negotiations with the EU. The goal of the accession negotiations is that Serbia fully adopts the European acquis communautaire and ensures their full enforcement and implementation. The EU acquis communautaire cover the field of taxation, in which value added tax occupies a prominent place. Even though the Serbian VAT system is modelled after the European one, the Serbian legislator faces serious efforts in order to achieve complete harmonization with the European regulations in this domain. In its annual progress reports for Serbia in the past decade, the European Commission specified certain deviations. Their analysis is the subject of this paper. In the final part of the paper we provide the exact recommendations which should enable the Serbian legislator to successfully eliminate determined deviations from the European VAT law.
Highlights
Sistem PDV-a će 1. januara 2015. godine navršiti prvu deceniju primene u Republici Srbiji
Apstrakt: Zakon o porezu na dodatu vrednost poštuje osnovne principe i strukturu evropskog zakonodavstva u oblasti PDV-a
Evropska komisija predvidela je da proces skrininga za našu zemlju traje od septembra 2013. do juna 2015. godine.[8]
Summary
D., 1997, Nauka o porezima i poresko pravo, Budimpešta i Beograd, COLPI i Savremena administracija, str. 784. U daljem tekstu analiziraćemo u čemu se sastoje neusaglašenosti ZPDV-a sa regulativom Evropske unije u navedenim oblastima
Sign-in/Register to view highlights & summary 
Published Version (
Free)
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call