TY  - JOUR
AU  - Milošević, Miloš
AU  - Kostić, Svetislav
PY  - 2017
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/985
AB  - PDV tretman transakcija između centrale i ogranka razlikuje se u zavisnosti od teritorijalnog rasprostiranja poreskog obveznika. Ukoliko se centrala i ogranak nalaze u granicama jedne poreske jurisdikcije, njihove transakcije su neoporezive s obzirom na to da se odvijaju u okviru jedinstvenog obveznika. Na istom argumentu zasniva se i neoporezivi tretman prekograničnog pružanja usluga između centrale i ogranka i vice versa. Međutim, ukoliko jedan od entiteta postane član lokalne PDV grupacije, dolazi do 'podele' jedinstvenog obveznika i usluge podležu oporezivanju. Prekogranična isporuka dobara, s druge strane, uvek je oporeziva, kao što to nalaže oporezivanje prema načelu odredišta. Detaljna analiza opisanog poreskog tretmana predmet je ovog rada.
AB  - The VAT treatment of transactions between head office and branch varies depending on the territorial spread of the taxpayer. If the head office and the branch are within the borders of one tax jurisdiction, their transactions are nontaxable since they are conducted within a single tax-payer. The nontaxable treatment of cross-border provision of services between the head office and the branch and vice versa is based on the same argument. However, if one of the entities becomes a member of the local VAT group, the single taxpayer becomes 'divided' and the service is subject to taxation. Cross-border supply of goods, on the other hand, is always taxable as required by the destination principle. A detailed analysis of the described tax treatment is the subject of this article.
PB  - Univerzitet Union - Pravni fakultet, Beograd
T2  - Pravni zapisi
T1  - PDV tretman transakcija između centrale i ogranka
T1  - The VAT treatment of transactions between head office and branch
EP  - 266
IS  - 2
SP  - 249
VL  - 8
DO  - 10.5937/pravzap0-16163
UR  - conv_2813
ER  - 

@article{
author = "Milošević, Miloš and Kostić, Svetislav",
year = "2017",
abstract = "PDV tretman transakcija između centrale i ogranka razlikuje se u zavisnosti od teritorijalnog rasprostiranja poreskog obveznika. Ukoliko se centrala i ogranak nalaze u granicama jedne poreske jurisdikcije, njihove transakcije su neoporezive s obzirom na to da se odvijaju u okviru jedinstvenog obveznika. Na istom argumentu zasniva se i neoporezivi tretman prekograničnog pružanja usluga između centrale i ogranka i vice versa. Međutim, ukoliko jedan od entiteta postane član lokalne PDV grupacije, dolazi do 'podele' jedinstvenog obveznika i usluge podležu oporezivanju. Prekogranična isporuka dobara, s druge strane, uvek je oporeziva, kao što to nalaže oporezivanje prema načelu odredišta. Detaljna analiza opisanog poreskog tretmana predmet je ovog rada., The VAT treatment of transactions between head office and branch varies depending on the territorial spread of the taxpayer. If the head office and the branch are within the borders of one tax jurisdiction, their transactions are nontaxable since they are conducted within a single tax-payer. The nontaxable treatment of cross-border provision of services between the head office and the branch and vice versa is based on the same argument. However, if one of the entities becomes a member of the local VAT group, the single taxpayer becomes 'divided' and the service is subject to taxation. Cross-border supply of goods, on the other hand, is always taxable as required by the destination principle. A detailed analysis of the described tax treatment is the subject of this article.",
publisher = "Univerzitet Union - Pravni fakultet, Beograd",
journal = "Pravni zapisi",
title = "PDV tretman transakcija između centrale i ogranka, The VAT treatment of transactions between head office and branch",
pages = "266-249",
number = "2",
volume = "8",
doi = "10.5937/pravzap0-16163",
url = "conv_2813"
}

Milošević, M.,& Kostić, S.. (2017). PDV tretman transakcija između centrale i ogranka. in Pravni zapisi
Univerzitet Union - Pravni fakultet, Beograd., 8(2), 249-266.
https://doi.org/10.5937/pravzap0-16163
conv_2813

Milošević M, Kostić S. PDV tretman transakcija između centrale i ogranka. in Pravni zapisi. 2017;8(2):249-266.
doi:10.5937/pravzap0-16163
conv_2813 .

Milošević, Miloš, Kostić, Svetislav, "PDV tretman transakcija između centrale i ogranka" in Pravni zapisi, 8, no. 2 (2017):249-266,
https://doi.org/10.5937/pravzap0-16163 .,
conv_2813 .

TY  - JOUR
AU  - Milošević, Miloš
AU  - Kovačević, Filip
PY  - 2016
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1670
AB  - Amendments to the Law on Value Added Tax from 2012 introduced the application of the reverse-charge mechanism into Serbian legislation in the construction industry. Subsequent changes from 2015 have expanded the scope of the reverse-charge mechanism in the construction industry, and one of the reasons were uncertainties that arose while applying the said mechanism in former practice. Namely, the main concern was whether a given supply should be treated as a supply from the construction industry for the purposes of VAT or not, under the applicable rules. However, the abovementioned changes have further complicated the situation, significantly increased legal uncertainty and additionally burdened VAT-payers (as well as the Ministry of Finance itself, which drafted the new provision) due to the fact that there is a need to interpret, on a daily basis essentially, who is liable to compute VAT for a vast variety of supplies that might be deemed as supplies from the construction industry. Furthermore, the (official) reasons for introducing the reverse-charge mechanism are not entirely in line with the reasons for which this mechanism is used within the EU. Therefore potential changes should be considered regarding the application of the said mechanism in the construction industry on the territory of the Republic of Serbia.
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Application of the reverse-charge mechanism in the field of construction
EP  - 170
IS  - 3
SP  - 154
VL  - 64
DO  - 10.5937/AnaliPFB1603154M
UR  - conv_3006
ER  - 

@article{
author = "Milošević, Miloš and Kovačević, Filip",
year = "2016",
abstract = "Amendments to the Law on Value Added Tax from 2012 introduced the application of the reverse-charge mechanism into Serbian legislation in the construction industry. Subsequent changes from 2015 have expanded the scope of the reverse-charge mechanism in the construction industry, and one of the reasons were uncertainties that arose while applying the said mechanism in former practice. Namely, the main concern was whether a given supply should be treated as a supply from the construction industry for the purposes of VAT or not, under the applicable rules. However, the abovementioned changes have further complicated the situation, significantly increased legal uncertainty and additionally burdened VAT-payers (as well as the Ministry of Finance itself, which drafted the new provision) due to the fact that there is a need to interpret, on a daily basis essentially, who is liable to compute VAT for a vast variety of supplies that might be deemed as supplies from the construction industry. Furthermore, the (official) reasons for introducing the reverse-charge mechanism are not entirely in line with the reasons for which this mechanism is used within the EU. Therefore potential changes should be considered regarding the application of the said mechanism in the construction industry on the territory of the Republic of Serbia.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Application of the reverse-charge mechanism in the field of construction",
pages = "170-154",
number = "3",
volume = "64",
doi = "10.5937/AnaliPFB1603154M",
url = "conv_3006"
}

Milošević, M.,& Kovačević, F.. (2016). Application of the reverse-charge mechanism in the field of construction. in Anali Pravnog fakulteta u Beogradu, 64(3), 154-170.
https://doi.org/10.5937/AnaliPFB1603154M
conv_3006

Milošević M, Kovačević F. Application of the reverse-charge mechanism in the field of construction. in Anali Pravnog fakulteta u Beogradu. 2016;64(3):154-170.
doi:10.5937/AnaliPFB1603154M
conv_3006 .

Milošević, Miloš, Kovačević, Filip, "Application of the reverse-charge mechanism in the field of construction" in Anali Pravnog fakulteta u Beogradu, 64, no. 3 (2016):154-170,
https://doi.org/10.5937/AnaliPFB1603154M .,
conv_3006 .

TY  - JOUR
AU  - Milošević, Miloš
PY  - 2015
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1638
AB  - Naknada predstavlja jedan od kumulativno propisanih uslova za oporezivanje prometa dobara u sistemu poreza na dodatu vrednost. U njenom odsustvu načelno nema osnova za oporezivanje, što otvara prostor za nastanak neoporezovane krajnje potrošnje - slučaj u kojem poreski obveznik pri nabavci dobra odbije prethodni porez, a potom ga sam koristi za potrebe krajnje potrošnje ili to omogući drugom licu bez naknade. U predstojećem radu autor analizira situacije u kojima će se isporuke dobara bez naknade za potrebe oporezivanja tretirati na jednak način kao i kada se vrše uz naknadu i dolazi do zaključka da je za ispravno utvrđivanje predmeta i obuhvata oporezivanja od primarnog značaja izloženost neoporezovanoj krajnjoj potrošnji. Iako je pozitivnopravno rešenje u najvećoj meri usklađeno s onim iz evropskog zakonodavstva s osloncem na jurisprudenciju Evropskog suda pravde uočena su odstupanja domaće prakse od komunitarne i date konkretne preporuke za njihovo otklanjanje.
AB  - Consideration represents one of the cumulatively prescribed conditions for the taxation of supplies of goods in value added tax system. In the absence of consideration there is in general no basis for taxation, which makes room for untaxed final consumption - the case in which a taxpayer deducts input VAT on purchased good that is subsequently used for his own or another persons final consumption free of charge. In this paper, the author analyzes the situations in which, for taxation purposes, the supplies of goods free of charge will be treated equally as supplies for consideration and, relying on the jurisprudence of the European Court of Justice, notes the deviations of the domestic practice from the communautaire one, while providing concrete recommendations for their elimination.
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Isporuka dobara bez naknade u sistemu poreza na dodatu vrednost
T1  - Supply of goods free of charge in value added tax system
EP  - 106
IS  - 2
SP  - 94
VL  - 63
DO  - 10.5937/AnaliPFB1502094M
UR  - conv_3242
ER  - 

@article{
author = "Milošević, Miloš",
year = "2015",
abstract = "Naknada predstavlja jedan od kumulativno propisanih uslova za oporezivanje prometa dobara u sistemu poreza na dodatu vrednost. U njenom odsustvu načelno nema osnova za oporezivanje, što otvara prostor za nastanak neoporezovane krajnje potrošnje - slučaj u kojem poreski obveznik pri nabavci dobra odbije prethodni porez, a potom ga sam koristi za potrebe krajnje potrošnje ili to omogući drugom licu bez naknade. U predstojećem radu autor analizira situacije u kojima će se isporuke dobara bez naknade za potrebe oporezivanja tretirati na jednak način kao i kada se vrše uz naknadu i dolazi do zaključka da je za ispravno utvrđivanje predmeta i obuhvata oporezivanja od primarnog značaja izloženost neoporezovanoj krajnjoj potrošnji. Iako je pozitivnopravno rešenje u najvećoj meri usklađeno s onim iz evropskog zakonodavstva s osloncem na jurisprudenciju Evropskog suda pravde uočena su odstupanja domaće prakse od komunitarne i date konkretne preporuke za njihovo otklanjanje., Consideration represents one of the cumulatively prescribed conditions for the taxation of supplies of goods in value added tax system. In the absence of consideration there is in general no basis for taxation, which makes room for untaxed final consumption - the case in which a taxpayer deducts input VAT on purchased good that is subsequently used for his own or another persons final consumption free of charge. In this paper, the author analyzes the situations in which, for taxation purposes, the supplies of goods free of charge will be treated equally as supplies for consideration and, relying on the jurisprudence of the European Court of Justice, notes the deviations of the domestic practice from the communautaire one, while providing concrete recommendations for their elimination.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Isporuka dobara bez naknade u sistemu poreza na dodatu vrednost, Supply of goods free of charge in value added tax system",
pages = "106-94",
number = "2",
volume = "63",
doi = "10.5937/AnaliPFB1502094M",
url = "conv_3242"
}

Milošević, M.. (2015). Isporuka dobara bez naknade u sistemu poreza na dodatu vrednost. in Anali Pravnog fakulteta u Beogradu, 63(2), 94-106.
https://doi.org/10.5937/AnaliPFB1502094M
conv_3242

Milošević M. Isporuka dobara bez naknade u sistemu poreza na dodatu vrednost. in Anali Pravnog fakulteta u Beogradu. 2015;63(2):94-106.
doi:10.5937/AnaliPFB1502094M
conv_3242 .

Milošević, Miloš, "Isporuka dobara bez naknade u sistemu poreza na dodatu vrednost" in Anali Pravnog fakulteta u Beogradu, 63, no. 2 (2015):94-106,
https://doi.org/10.5937/AnaliPFB1502094M .,
conv_3242 .

TY  - JOUR
AU  - Milošević, Miloš
AU  - Babin, Mihajlo
PY  - 2015
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1644
AB  - Fiscal devaluation is a set of synhronized policy measures with the aim to stimulate economic growth and improve economy competitiveness by simultaneous decrease of gross labor costs and increase of tax burden on consumption. The precondition for successful fiscal devaluation is to comply with principle of fiscal neutrality. Fiscal devaluation could enhance competitiveness of the economy and contribute to improved trade balance. Implementation of fiscal devaluation might be beneficial to both, countries which belong to a currency union and countries with a high level of public debt denominated in foreign currency. Comparative analysis provided potential short and long term effects of fiscal devaluations and enabled assessment of structure of fiscal devaluation in Serbia. This article provides a framework for forthcoming debates on applicability of fiscal devaluation in Serbia and includes the potential structure of fiscal devaluation.
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Potentials and structure of fiscal devaluation in Serbia
EP  - 200
IS  - 3
SP  - 190
VL  - 63
DO  - 10.5937/AnaliPFB1503190M
UR  - conv_3291
ER  - 

@article{
author = "Milošević, Miloš and Babin, Mihajlo",
year = "2015",
abstract = "Fiscal devaluation is a set of synhronized policy measures with the aim to stimulate economic growth and improve economy competitiveness by simultaneous decrease of gross labor costs and increase of tax burden on consumption. The precondition for successful fiscal devaluation is to comply with principle of fiscal neutrality. Fiscal devaluation could enhance competitiveness of the economy and contribute to improved trade balance. Implementation of fiscal devaluation might be beneficial to both, countries which belong to a currency union and countries with a high level of public debt denominated in foreign currency. Comparative analysis provided potential short and long term effects of fiscal devaluations and enabled assessment of structure of fiscal devaluation in Serbia. This article provides a framework for forthcoming debates on applicability of fiscal devaluation in Serbia and includes the potential structure of fiscal devaluation.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Potentials and structure of fiscal devaluation in Serbia",
pages = "200-190",
number = "3",
volume = "63",
doi = "10.5937/AnaliPFB1503190M",
url = "conv_3291"
}

Milošević, M.,& Babin, M.. (2015). Potentials and structure of fiscal devaluation in Serbia. in Anali Pravnog fakulteta u Beogradu, 63(3), 190-200.
https://doi.org/10.5937/AnaliPFB1503190M
conv_3291

Milošević M, Babin M. Potentials and structure of fiscal devaluation in Serbia. in Anali Pravnog fakulteta u Beogradu. 2015;63(3):190-200.
doi:10.5937/AnaliPFB1503190M
conv_3291 .

Milošević, Miloš, Babin, Mihajlo, "Potentials and structure of fiscal devaluation in Serbia" in Anali Pravnog fakulteta u Beogradu, 63, no. 3 (2015):190-200,
https://doi.org/10.5937/AnaliPFB1503190M .,
conv_3291 .

TY  - JOUR
AU  - Milošević, Miloš
PY  - 2012
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1561
AB  - U sistemu poreza na dodatu vrednost visina poreskog tereta zavisi od dogovora učesnika transakcije o iznosu stvarne naknade za izvršeni promet. Zloupotreba ovog pravila može voditi poreskim uštedama direktno na štetu fiskusa. Iako je opasnost od evazionog postupanja ograničena na transakcije među povezanim licima, neophodno je predvideti adekvatne mere za suprotstavljanje ovoj pojavi. Direktivom 2006/69/EC svim državama članicama omogućena je primena tržišne vrednosti - cene van dohvata ruke na transakcije među povezanim licima koje se vrše uz naknadu. Primena ove antievazione mere u Evropskoj uniji nalazi se u fokusu autora predstojećeg rada. Razmotrićemo šta je podstaklo njeno uvođenje u evropsko PDV zakonodavstvo, kao i koje su granice njene primene i zaključiti da je njena pozitivnopravna implementacija opravdana i poželjna.
AB  - In the system of value added tax, the size of tax burden depends on the agreement between parties in a transaction about the amount of actual consideration for the given transaction. To abuse this rule may result in tax savings directly at the expense of the treasury. And even though the threat of evasion is limited to transaction between connected persons, it is essential to introduce adequate measures against such actions. Directive 2006/69/EC enables all member states to implement open market value - arm’s length price to all paid transactions between connected parties. The application of this anti-evasion measure in the EU is what the author of this work focuses on. We shall consider the causes for its introduction into the European VAT legislation, as well as the limitations of its application, and conclude that its positive legal implementation is both justified and desirable.
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Cena van dohvata ruke kao antievaziona mera u PDV zakonodavstvu EU
T1  - Arms length price as anti-evasion measure in EU VAT legislation
EP  - 291
IS  - 2
SP  - 276
VL  - 60
UR  - conv_3157
ER  - 

@article{
author = "Milošević, Miloš",
year = "2012",
abstract = "U sistemu poreza na dodatu vrednost visina poreskog tereta zavisi od dogovora učesnika transakcije o iznosu stvarne naknade za izvršeni promet. Zloupotreba ovog pravila može voditi poreskim uštedama direktno na štetu fiskusa. Iako je opasnost od evazionog postupanja ograničena na transakcije među povezanim licima, neophodno je predvideti adekvatne mere za suprotstavljanje ovoj pojavi. Direktivom 2006/69/EC svim državama članicama omogućena je primena tržišne vrednosti - cene van dohvata ruke na transakcije među povezanim licima koje se vrše uz naknadu. Primena ove antievazione mere u Evropskoj uniji nalazi se u fokusu autora predstojećeg rada. Razmotrićemo šta je podstaklo njeno uvođenje u evropsko PDV zakonodavstvo, kao i koje su granice njene primene i zaključiti da je njena pozitivnopravna implementacija opravdana i poželjna., In the system of value added tax, the size of tax burden depends on the agreement between parties in a transaction about the amount of actual consideration for the given transaction. To abuse this rule may result in tax savings directly at the expense of the treasury. And even though the threat of evasion is limited to transaction between connected persons, it is essential to introduce adequate measures against such actions. Directive 2006/69/EC enables all member states to implement open market value - arm’s length price to all paid transactions between connected parties. The application of this anti-evasion measure in the EU is what the author of this work focuses on. We shall consider the causes for its introduction into the European VAT legislation, as well as the limitations of its application, and conclude that its positive legal implementation is both justified and desirable.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Cena van dohvata ruke kao antievaziona mera u PDV zakonodavstvu EU, Arms length price as anti-evasion measure in EU VAT legislation",
pages = "291-276",
number = "2",
volume = "60",
url = "conv_3157"
}

Milošević, M.. (2012). Cena van dohvata ruke kao antievaziona mera u PDV zakonodavstvu EU. in Anali Pravnog fakulteta u Beogradu, 60(2), 276-291.
conv_3157

Milošević M. Cena van dohvata ruke kao antievaziona mera u PDV zakonodavstvu EU. in Anali Pravnog fakulteta u Beogradu. 2012;60(2):276-291.
conv_3157 .

Milošević, Miloš, "Cena van dohvata ruke kao antievaziona mera u PDV zakonodavstvu EU" in Anali Pravnog fakulteta u Beogradu, 60, no. 2 (2012):276-291,
conv_3157 .