Ustavna obaveza istovetnog poreskog tretmana braka, vanbračne zajednice i istopolnih zajednica u Republici Srbiji
The consitutional obligation of an identical tax treatment of marriage, common law partnerships and same-sex partnerships in the Republic of Serbia
Abstract
U ovom radu autor usmerava svoju pažnju na načelno pitanje poreskog tretmana istopolnih zajednica u poređenju sa tretmanom koji je predviđen za heteroseksualne bračne i vanbračne zajednice u srpskom pravu. Različit tretman određenih društvenih pojava može predstavljati zabranjeni oblik diskriminacije samo pod uslovom da pokažemo da su posmatrane pojave uporedive, i to upravo iz perspektive objekta zaštite koji je predviđen zabranom diskriminacije. Problem sa kojim se suočavamo jeste da se naše razumevanje određenih pojava menjalo kroz vreme, za šta je najbolji primer činjenica da bi i Aristotel, tvorac koncepta diskriminacije, imao problem da razume tvrdnju da su svi ljudi jednaki u svojim pravima i obavezama pred zakonom. Autor polazi od premise da poreski tretman istopolnih zajednica treba posmatrati kroz vizuru načela jednakosti u poreskom pravu, koje je sadržano u čl. 91. st. 2. Ustava Srbije kojim se nalaže da je obaveza plaćanja poreza i drugih dažbina opšta i da se zasniva na ek...onomskoj moći obveznika. Stoga u slučaju da istopolna zajednica sadrži iste one aspekte koji utiču na ekonomsku moć obveznika, aspekte koji postoje u slučaju heteroseksualnog braka i vanbračne zajednice, Ustav Srbije nam nalaže da joj obezbedimo istovetan poreski tretman koji je posledica života u heteroseksualnoj zajednici. Na ovaj način autor otvara prostor i za kritički osvrt na poreske norme Nacrta zakona o istopolnim zajednicama iz 2021. godine, odnosno za predlaganje rešenja koja bi omogućila lakše, a pre svega održivije, postizanje osnovnog cilja kome se teži, a to je svakako otklanjanje diskriminacije istopolnih zajednica u srpskom pravnom sistemu.
In this paper the author focuses on the question of the tax treatment of same-sex partnerships in comparison to the treatment provided for heterosexual marriages and common law partnerships (extramarital unions) in the Serbian law. Namely, different treatment of certain social phenomena can represent a prohibited form of discrimination only under the condition that we show that the observed phenomena are comparable, precisely from the view point of the object of protection provided by the prohibition of discrimination. The problem we face is that our understanding of certain phenomena has changed over time, as best illustrated by the fact that Aristotle, who introduced the concept of discrimination, would have found it difficult to understand the postulate that all people are equal in their rights and obligations before the law. The author starts from the premise that the tax treatment of same-sex partnerships should be viewed through the perspective of the principle of equality in tax... law, the principle contained in Article 91, para. 2 of the Serbian Constitution, which stipulates that the obligation to pay taxes and other duties shall be general and based on the economic power of taxpayers. Therefore, if a same-sex union contains the same aspects that affect the economic power of taxpayers, aspects that exist in the case of heterosexual marriage and extramarital union, then the Serbian Constitution requires us to provide it with equal tax treatment resulting from living in a heterosexual partnership. In this way the author opens up the space for a critical review of the tax norms in the 2021 Draft Law on Same-Sex Partnerships, i.e. for proposing solutions that would enable easier, and above all more sustainable key goal the law aspires to, which is to eliminate discrimination of the same-sex partnerships in the Serbian legal system.
Keywords:
Ustav / oporezivanje / istopolna partnerstva / diskriminacija / brak / taxation / same-sex partnerships / marriage / discrimination / ConstitutionSource:
Pravni zapisi, 2022, 13, 1, 212-239Publisher:
- Univerzitet Union - Pravni fakultet, Beograd
Collections
Institution/Community
Pravni fakultet / Faculty of Law University of BelgradeTY - JOUR AU - Kostić, Svetislav PY - 2022 UR - https://ralf.ius.bg.ac.rs/handle/123456789/1380 AB - U ovom radu autor usmerava svoju pažnju na načelno pitanje poreskog tretmana istopolnih zajednica u poređenju sa tretmanom koji je predviđen za heteroseksualne bračne i vanbračne zajednice u srpskom pravu. Različit tretman određenih društvenih pojava može predstavljati zabranjeni oblik diskriminacije samo pod uslovom da pokažemo da su posmatrane pojave uporedive, i to upravo iz perspektive objekta zaštite koji je predviđen zabranom diskriminacije. Problem sa kojim se suočavamo jeste da se naše razumevanje određenih pojava menjalo kroz vreme, za šta je najbolji primer činjenica da bi i Aristotel, tvorac koncepta diskriminacije, imao problem da razume tvrdnju da su svi ljudi jednaki u svojim pravima i obavezama pred zakonom. Autor polazi od premise da poreski tretman istopolnih zajednica treba posmatrati kroz vizuru načela jednakosti u poreskom pravu, koje je sadržano u čl. 91. st. 2. Ustava Srbije kojim se nalaže da je obaveza plaćanja poreza i drugih dažbina opšta i da se zasniva na ekonomskoj moći obveznika. Stoga u slučaju da istopolna zajednica sadrži iste one aspekte koji utiču na ekonomsku moć obveznika, aspekte koji postoje u slučaju heteroseksualnog braka i vanbračne zajednice, Ustav Srbije nam nalaže da joj obezbedimo istovetan poreski tretman koji je posledica života u heteroseksualnoj zajednici. Na ovaj način autor otvara prostor i za kritički osvrt na poreske norme Nacrta zakona o istopolnim zajednicama iz 2021. godine, odnosno za predlaganje rešenja koja bi omogućila lakše, a pre svega održivije, postizanje osnovnog cilja kome se teži, a to je svakako otklanjanje diskriminacije istopolnih zajednica u srpskom pravnom sistemu. AB - In this paper the author focuses on the question of the tax treatment of same-sex partnerships in comparison to the treatment provided for heterosexual marriages and common law partnerships (extramarital unions) in the Serbian law. Namely, different treatment of certain social phenomena can represent a prohibited form of discrimination only under the condition that we show that the observed phenomena are comparable, precisely from the view point of the object of protection provided by the prohibition of discrimination. The problem we face is that our understanding of certain phenomena has changed over time, as best illustrated by the fact that Aristotle, who introduced the concept of discrimination, would have found it difficult to understand the postulate that all people are equal in their rights and obligations before the law. The author starts from the premise that the tax treatment of same-sex partnerships should be viewed through the perspective of the principle of equality in tax law, the principle contained in Article 91, para. 2 of the Serbian Constitution, which stipulates that the obligation to pay taxes and other duties shall be general and based on the economic power of taxpayers. Therefore, if a same-sex union contains the same aspects that affect the economic power of taxpayers, aspects that exist in the case of heterosexual marriage and extramarital union, then the Serbian Constitution requires us to provide it with equal tax treatment resulting from living in a heterosexual partnership. In this way the author opens up the space for a critical review of the tax norms in the 2021 Draft Law on Same-Sex Partnerships, i.e. for proposing solutions that would enable easier, and above all more sustainable key goal the law aspires to, which is to eliminate discrimination of the same-sex partnerships in the Serbian legal system. PB - Univerzitet Union - Pravni fakultet, Beograd T2 - Pravni zapisi T1 - Ustavna obaveza istovetnog poreskog tretmana braka, vanbračne zajednice i istopolnih zajednica u Republici Srbiji T1 - The consitutional obligation of an identical tax treatment of marriage, common law partnerships and same-sex partnerships in the Republic of Serbia EP - 239 IS - 1 SP - 212 VL - 13 DO - 10.5937/pravzap0-37467 UR - conv_2822 ER -
@article{ author = "Kostić, Svetislav", year = "2022", abstract = "U ovom radu autor usmerava svoju pažnju na načelno pitanje poreskog tretmana istopolnih zajednica u poređenju sa tretmanom koji je predviđen za heteroseksualne bračne i vanbračne zajednice u srpskom pravu. Različit tretman određenih društvenih pojava može predstavljati zabranjeni oblik diskriminacije samo pod uslovom da pokažemo da su posmatrane pojave uporedive, i to upravo iz perspektive objekta zaštite koji je predviđen zabranom diskriminacije. Problem sa kojim se suočavamo jeste da se naše razumevanje određenih pojava menjalo kroz vreme, za šta je najbolji primer činjenica da bi i Aristotel, tvorac koncepta diskriminacije, imao problem da razume tvrdnju da su svi ljudi jednaki u svojim pravima i obavezama pred zakonom. Autor polazi od premise da poreski tretman istopolnih zajednica treba posmatrati kroz vizuru načela jednakosti u poreskom pravu, koje je sadržano u čl. 91. st. 2. Ustava Srbije kojim se nalaže da je obaveza plaćanja poreza i drugih dažbina opšta i da se zasniva na ekonomskoj moći obveznika. Stoga u slučaju da istopolna zajednica sadrži iste one aspekte koji utiču na ekonomsku moć obveznika, aspekte koji postoje u slučaju heteroseksualnog braka i vanbračne zajednice, Ustav Srbije nam nalaže da joj obezbedimo istovetan poreski tretman koji je posledica života u heteroseksualnoj zajednici. Na ovaj način autor otvara prostor i za kritički osvrt na poreske norme Nacrta zakona o istopolnim zajednicama iz 2021. godine, odnosno za predlaganje rešenja koja bi omogućila lakše, a pre svega održivije, postizanje osnovnog cilja kome se teži, a to je svakako otklanjanje diskriminacije istopolnih zajednica u srpskom pravnom sistemu., In this paper the author focuses on the question of the tax treatment of same-sex partnerships in comparison to the treatment provided for heterosexual marriages and common law partnerships (extramarital unions) in the Serbian law. Namely, different treatment of certain social phenomena can represent a prohibited form of discrimination only under the condition that we show that the observed phenomena are comparable, precisely from the view point of the object of protection provided by the prohibition of discrimination. The problem we face is that our understanding of certain phenomena has changed over time, as best illustrated by the fact that Aristotle, who introduced the concept of discrimination, would have found it difficult to understand the postulate that all people are equal in their rights and obligations before the law. The author starts from the premise that the tax treatment of same-sex partnerships should be viewed through the perspective of the principle of equality in tax law, the principle contained in Article 91, para. 2 of the Serbian Constitution, which stipulates that the obligation to pay taxes and other duties shall be general and based on the economic power of taxpayers. Therefore, if a same-sex union contains the same aspects that affect the economic power of taxpayers, aspects that exist in the case of heterosexual marriage and extramarital union, then the Serbian Constitution requires us to provide it with equal tax treatment resulting from living in a heterosexual partnership. In this way the author opens up the space for a critical review of the tax norms in the 2021 Draft Law on Same-Sex Partnerships, i.e. for proposing solutions that would enable easier, and above all more sustainable key goal the law aspires to, which is to eliminate discrimination of the same-sex partnerships in the Serbian legal system.", publisher = "Univerzitet Union - Pravni fakultet, Beograd", journal = "Pravni zapisi", title = "Ustavna obaveza istovetnog poreskog tretmana braka, vanbračne zajednice i istopolnih zajednica u Republici Srbiji, The consitutional obligation of an identical tax treatment of marriage, common law partnerships and same-sex partnerships in the Republic of Serbia", pages = "239-212", number = "1", volume = "13", doi = "10.5937/pravzap0-37467", url = "conv_2822" }
Kostić, S.. (2022). Ustavna obaveza istovetnog poreskog tretmana braka, vanbračne zajednice i istopolnih zajednica u Republici Srbiji. in Pravni zapisi Univerzitet Union - Pravni fakultet, Beograd., 13(1), 212-239. https://doi.org/10.5937/pravzap0-37467 conv_2822
Kostić S. Ustavna obaveza istovetnog poreskog tretmana braka, vanbračne zajednice i istopolnih zajednica u Republici Srbiji. in Pravni zapisi. 2022;13(1):212-239. doi:10.5937/pravzap0-37467 conv_2822 .
Kostić, Svetislav, "Ustavna obaveza istovetnog poreskog tretmana braka, vanbračne zajednice i istopolnih zajednica u Republici Srbiji" in Pravni zapisi, 13, no. 1 (2022):212-239, https://doi.org/10.5937/pravzap0-37467 ., conv_2822 .