TY  - JOUR
AU  - Ilić-Popov, Gordana
AU  - Popović, Dejan
PY  - 2023
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1393
AB  - Utvrđivanje poreza je glavni cilj poreskog upravnog odnosa, koji podrazumeva ustanovljavanje pojedinačne poreske obaveze konkretnog poreskog obveznika. Ono pretpostavlja prethodno prikupljanje svih činjenica koje mogu da doprinesu pravilnom i tačnom utvrđivanju poreske osnovice, a potom i iznosa poreskog duga. Zahtev koji se postavlja pred poreski organ je da ustanovi materijalnu istinu i stvarno stanje tako što će tačno i potpuno utvrditi sve poreskopravno relevantne činjenice na kojima će zasnovati svoje odluke, što je polazna hipoteza autora. Objektivne, verodostojne i obuhvatne činjenice utvrđene od strane Poreske uprave, odnosno prikupljene od poreskih obveznika ili trećih lica sprečavaju diskreciono rešavanje poreske upravne stvari i istovremeno obezbeđuju delotvornost i ekonomičnost poreskog postupka. Postizanje materijalne istine mora, pritom, da bude praćeno doslednim poštovanjem principa zakonitosti i jednakosti u oporezivanju.
AB  - Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base and, subsequently, the amount of the tax debt. In the modern information age, the possibility of finding out various facts has significantly increased, but they always require verification. The facts must reflect the tax situation of the taxpayer as objectively and completely as possible. However, the demand for equal treatment of taxpayers in the same or similar tax situations is faced with the reality in which the Tax Administration carries out a large number of tax procedures every year so that the standard of proof in the form of full conviction cannot be achieved. The authors' initial hypothesis is that the tax authorities should base their tax decisions on all tax-relevant facts which enable them to come to the substantive truth in the tax procedure. Objective, credible and comprehensive facts which are determined by the Tax Administration and collected from taxpayers or third parties prevent discretionary resolution of tax administrative matters and, concurrently, ensure the effectiveness and economy of tax procedure. The "path" to establish a tax solution based on the correct application of the material tax law is not always quick and simple, but it is important to arrive at substantive truth through established facts. Achieving the substantive truth must be accompanied by consistent observance of the principles of legality and equality in taxation.
PB  - Univerzitet u Nišu - Pravni fakultet, Niš
T2  - Zbornik radova Pravnog fakulteta u Nišu
T1  - Od činjenica do istine u poreskom postupku
T1  - From facts to truth in tax procedure
EP  - 35
IS  - 98
SP  - 15
VL  - 62
DO  - 10.5937/zrpfn1-45264
UR  - conv_1694
ER  - 

@article{
author = "Ilić-Popov, Gordana and Popović, Dejan",
year = "2023",
abstract = "Utvrđivanje poreza je glavni cilj poreskog upravnog odnosa, koji podrazumeva ustanovljavanje pojedinačne poreske obaveze konkretnog poreskog obveznika. Ono pretpostavlja prethodno prikupljanje svih činjenica koje mogu da doprinesu pravilnom i tačnom utvrđivanju poreske osnovice, a potom i iznosa poreskog duga. Zahtev koji se postavlja pred poreski organ je da ustanovi materijalnu istinu i stvarno stanje tako što će tačno i potpuno utvrditi sve poreskopravno relevantne činjenice na kojima će zasnovati svoje odluke, što je polazna hipoteza autora. Objektivne, verodostojne i obuhvatne činjenice utvrđene od strane Poreske uprave, odnosno prikupljene od poreskih obveznika ili trećih lica sprečavaju diskreciono rešavanje poreske upravne stvari i istovremeno obezbeđuju delotvornost i ekonomičnost poreskog postupka. Postizanje materijalne istine mora, pritom, da bude praćeno doslednim poštovanjem principa zakonitosti i jednakosti u oporezivanju., Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base and, subsequently, the amount of the tax debt. In the modern information age, the possibility of finding out various facts has significantly increased, but they always require verification. The facts must reflect the tax situation of the taxpayer as objectively and completely as possible. However, the demand for equal treatment of taxpayers in the same or similar tax situations is faced with the reality in which the Tax Administration carries out a large number of tax procedures every year so that the standard of proof in the form of full conviction cannot be achieved. The authors' initial hypothesis is that the tax authorities should base their tax decisions on all tax-relevant facts which enable them to come to the substantive truth in the tax procedure. Objective, credible and comprehensive facts which are determined by the Tax Administration and collected from taxpayers or third parties prevent discretionary resolution of tax administrative matters and, concurrently, ensure the effectiveness and economy of tax procedure. The "path" to establish a tax solution based on the correct application of the material tax law is not always quick and simple, but it is important to arrive at substantive truth through established facts. Achieving the substantive truth must be accompanied by consistent observance of the principles of legality and equality in taxation.",
publisher = "Univerzitet u Nišu - Pravni fakultet, Niš",
journal = "Zbornik radova Pravnog fakulteta u Nišu",
title = "Od činjenica do istine u poreskom postupku, From facts to truth in tax procedure",
pages = "35-15",
number = "98",
volume = "62",
doi = "10.5937/zrpfn1-45264",
url = "conv_1694"
}

Ilić-Popov, G.,& Popović, D.. (2023). Od činjenica do istine u poreskom postupku. in Zbornik radova Pravnog fakulteta u Nišu
Univerzitet u Nišu - Pravni fakultet, Niš., 62(98), 15-35.
https://doi.org/10.5937/zrpfn1-45264
conv_1694

Ilić-Popov G, Popović D. Od činjenica do istine u poreskom postupku. in Zbornik radova Pravnog fakulteta u Nišu. 2023;62(98):15-35.
doi:10.5937/zrpfn1-45264
conv_1694 .

Ilić-Popov, Gordana, Popović, Dejan, "Od činjenica do istine u poreskom postupku" in Zbornik radova Pravnog fakulteta u Nišu, 62, no. 98 (2023):15-35,
https://doi.org/10.5937/zrpfn1-45264 .,
conv_1694 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Mirković, Zoran
PY  - 2023
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1412
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Pravni fakultet kao alma mater - povodom dve pedesetogodišnjice
EP  - 192
IS  - 1
SP  - 185
VL  - 71
DO  - 10.51204/Anali_PFBU_23107A
UR  - conv_601
ER  - 

@article{
author = "Popović, Dejan and Mirković, Zoran",
year = "2023",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Pravni fakultet kao alma mater - povodom dve pedesetogodišnjice",
pages = "192-185",
number = "1",
volume = "71",
doi = "10.51204/Anali_PFBU_23107A",
url = "conv_601"
}

Popović, D.,& Mirković, Z.. (2023). Pravni fakultet kao alma mater - povodom dve pedesetogodišnjice. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 71(1), 185-192.
https://doi.org/10.51204/Anali_PFBU_23107A
conv_601

Popović D, Mirković Z. Pravni fakultet kao alma mater - povodom dve pedesetogodišnjice. in Anali Pravnog fakulteta u Beogradu. 2023;71(1):185-192.
doi:10.51204/Anali_PFBU_23107A
conv_601 .

Popović, Dejan, Mirković, Zoran, "Pravni fakultet kao alma mater - povodom dve pedesetogodišnjice" in Anali Pravnog fakulteta u Beogradu, 71, no. 1 (2023):185-192,
https://doi.org/10.51204/Anali_PFBU_23107A .,
conv_601 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Mirković, Zoran
PY  - 2023
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1434
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Osnivanje i počeci časopisa anali Pravnog fakulteta u Beogradu
EP  - 615
IS  - 3
SP  - 607
VL  - 71
DO  - 10.51204/Anali_PFBU_23307A
UR  - conv_609
ER  - 

@article{
author = "Popović, Dejan and Mirković, Zoran",
year = "2023",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Osnivanje i počeci časopisa anali Pravnog fakulteta u Beogradu",
pages = "615-607",
number = "3",
volume = "71",
doi = "10.51204/Anali_PFBU_23307A",
url = "conv_609"
}

Popović, D.,& Mirković, Z.. (2023). Osnivanje i počeci časopisa anali Pravnog fakulteta u Beogradu. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 71(3), 607-615.
https://doi.org/10.51204/Anali_PFBU_23307A
conv_609

Popović D, Mirković Z. Osnivanje i počeci časopisa anali Pravnog fakulteta u Beogradu. in Anali Pravnog fakulteta u Beogradu. 2023;71(3):607-615.
doi:10.51204/Anali_PFBU_23307A
conv_609 .

Popović, Dejan, Mirković, Zoran, "Osnivanje i počeci časopisa anali Pravnog fakulteta u Beogradu" in Anali Pravnog fakulteta u Beogradu, 71, no. 3 (2023):607-615,
https://doi.org/10.51204/Anali_PFBU_23307A .,
conv_609 .

TY  - JOUR
AU  - Popović, Dejan
PY  - 2022
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1856
AB  - Po uspostavljanju vlasti Komunističke partije Jugoslavije, univerzitetski profesori su bili suočeni s izborom: podići glas protiv diktature uz plaćanje visoke cene, pristupiti KPJ ili prihvatiti obrazac ketmana. Mihailo Konstantinović je bio među malobrojnima koji su pokušavali da pronađu četvrti put: zadržati službu, ne preći na crvenu stranu, a ne ostati zarobljen u ketmanstvu. Takve postupke treba ceniti kao gestove hrabrosti, a ne oportunizma. Konstantinović nije prisustvovao sednici Saveta Fakulteta 1946. godine kada je udaljen Dragoljub Jovanović. Studenti-komunisti su 1947. godini zahtevali uklanjanje profesora Vladisavljevića i Mirkovića. Konstantinović je bio jedan od profesora koji su ih satima branili i bio izložen kritikama kolega komunista. Savet je na kraju prepustio odluku višim vlastima i Vladisavljević i Mirković su otpušteni. Iduće godine represiji je izložen docent Milivoje Marković, koga je, zbog pritiska članova KPJ, branio manji broj kolega. Konstantinović nije govorio, ali nije glasao za isključenje. Najvažnije mu je bilo da sačuva Fakultet.
AB  - Under Communist rule in Yugoslavia a university professor could either raise his voice and pay a high price, join the Party or accept the ketman practice. Mihailo Konstantinović tried to find a fourth way: retain the office, not cross to the red side and avoid being perceived as a ketman. Konstantinović was absent at the meeting of the Facultys Council in 1946 when Dragoljub Jovanović was expelled. When in 1947 Communist students required removal of professors Milan Vladisavljević and Đorđe Mirković, Konstantinović was one of the professors who defended them, exposed to attacks by his Communist colleagues. The Council eventually relinquished the decision to higher authorities and Vladisavljević and Mirković were consequently dismissed. The following year assistant professor Milivoje Marković was targeted but due to the Communist pressure fewer colleagues defended him. Konstantinović did not take a stand on that occasion. His most important goal was to preserve the Faculty.
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Između ketmana i odbrane univerzitetske profesije - Mihailo Konstantinović u akademskim čistkama četrdesetih godina 20. veka
T1  - Between ketman and defense of the university profession: Mihailo Konstantinović in the academic purges during the 1940s
EP  - 157
IS  - poseban
SP  - 139
VL  - 70
DO  - 10.51204/Anali_PFBU_22MK06A
UR  - conv_3407_6
ER  - 

@article{
author = "Popović, Dejan",
year = "2022",
abstract = "Po uspostavljanju vlasti Komunističke partije Jugoslavije, univerzitetski profesori su bili suočeni s izborom: podići glas protiv diktature uz plaćanje visoke cene, pristupiti KPJ ili prihvatiti obrazac ketmana. Mihailo Konstantinović je bio među malobrojnima koji su pokušavali da pronađu četvrti put: zadržati službu, ne preći na crvenu stranu, a ne ostati zarobljen u ketmanstvu. Takve postupke treba ceniti kao gestove hrabrosti, a ne oportunizma. Konstantinović nije prisustvovao sednici Saveta Fakulteta 1946. godine kada je udaljen Dragoljub Jovanović. Studenti-komunisti su 1947. godini zahtevali uklanjanje profesora Vladisavljevića i Mirkovića. Konstantinović je bio jedan od profesora koji su ih satima branili i bio izložen kritikama kolega komunista. Savet je na kraju prepustio odluku višim vlastima i Vladisavljević i Mirković su otpušteni. Iduće godine represiji je izložen docent Milivoje Marković, koga je, zbog pritiska članova KPJ, branio manji broj kolega. Konstantinović nije govorio, ali nije glasao za isključenje. Najvažnije mu je bilo da sačuva Fakultet., Under Communist rule in Yugoslavia a university professor could either raise his voice and pay a high price, join the Party or accept the ketman practice. Mihailo Konstantinović tried to find a fourth way: retain the office, not cross to the red side and avoid being perceived as a ketman. Konstantinović was absent at the meeting of the Facultys Council in 1946 when Dragoljub Jovanović was expelled. When in 1947 Communist students required removal of professors Milan Vladisavljević and Đorđe Mirković, Konstantinović was one of the professors who defended them, exposed to attacks by his Communist colleagues. The Council eventually relinquished the decision to higher authorities and Vladisavljević and Mirković were consequently dismissed. The following year assistant professor Milivoje Marković was targeted but due to the Communist pressure fewer colleagues defended him. Konstantinović did not take a stand on that occasion. His most important goal was to preserve the Faculty.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Između ketmana i odbrane univerzitetske profesije - Mihailo Konstantinović u akademskim čistkama četrdesetih godina 20. veka, Between ketman and defense of the university profession: Mihailo Konstantinović in the academic purges during the 1940s",
pages = "157-139",
number = "poseban",
volume = "70",
doi = "10.51204/Anali_PFBU_22MK06A",
url = "conv_3407_6"
}

Popović, D.. (2022). Između ketmana i odbrane univerzitetske profesije - Mihailo Konstantinović u akademskim čistkama četrdesetih godina 20. veka. in Anali Pravnog fakulteta u Beogradu, 70(poseban), 139-157.
https://doi.org/10.51204/Anali_PFBU_22MK06A
conv_3407_6

Popović D. Između ketmana i odbrane univerzitetske profesije - Mihailo Konstantinović u akademskim čistkama četrdesetih godina 20. veka. in Anali Pravnog fakulteta u Beogradu. 2022;70(poseban):139-157.
doi:10.51204/Anali_PFBU_22MK06A
conv_3407_6 .

Popović, Dejan, "Između ketmana i odbrane univerzitetske profesije - Mihailo Konstantinović u akademskim čistkama četrdesetih godina 20. veka" in Anali Pravnog fakulteta u Beogradu, 70, no. poseban (2022):139-157,
https://doi.org/10.51204/Anali_PFBU_22MK06A .,
conv_3407_6 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2022
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1331
AB  - Tax sparing clause emerged in double taxation treaties 63 years ago. Despite criticisms, it can presently be found in about 15% of all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors' view that this provision represents a confirmation of the right to introduce tax incentives as a part of a country's right to tax, while pointing out the necessity of preventing abuses of the provision. After conducting an analysis of the effects of tax sparing on foreign direct investments in Serbia and outgoing investments of Serbia's residents, the remaining portion of the paper is dedicated to exploration of the interaction between GloBE Income Inclusion Rule and tax sparing. Their incompatibility, which implies that tax sparing would be annulled under BEPS 2.0, may be overcome via a specific carve-out, but at present such initiative is not endorsed by Inclusive Framework on BEPS.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - The (un)certain future of tax sparing credit in international tax treaty law
EP  - 676
IS  - 3
SP  - 627
VL  - 70
DO  - 10.51204/Anali_PFBU_22301A
UR  - conv_582
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2022",
abstract = "Tax sparing clause emerged in double taxation treaties 63 years ago. Despite criticisms, it can presently be found in about 15% of all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors' view that this provision represents a confirmation of the right to introduce tax incentives as a part of a country's right to tax, while pointing out the necessity of preventing abuses of the provision. After conducting an analysis of the effects of tax sparing on foreign direct investments in Serbia and outgoing investments of Serbia's residents, the remaining portion of the paper is dedicated to exploration of the interaction between GloBE Income Inclusion Rule and tax sparing. Their incompatibility, which implies that tax sparing would be annulled under BEPS 2.0, may be overcome via a specific carve-out, but at present such initiative is not endorsed by Inclusive Framework on BEPS.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "The (un)certain future of tax sparing credit in international tax treaty law",
pages = "676-627",
number = "3",
volume = "70",
doi = "10.51204/Anali_PFBU_22301A",
url = "conv_582"
}

Popović, D.,& Ilić-Popov, G.. (2022). The (un)certain future of tax sparing credit in international tax treaty law. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 70(3), 627-676.
https://doi.org/10.51204/Anali_PFBU_22301A
conv_582

Popović D, Ilić-Popov G. The (un)certain future of tax sparing credit in international tax treaty law. in Anali Pravnog fakulteta u Beogradu. 2022;70(3):627-676.
doi:10.51204/Anali_PFBU_22301A
conv_582 .

Popović, Dejan, Ilić-Popov, Gordana, "The (un)certain future of tax sparing credit in international tax treaty law" in Anali Pravnog fakulteta u Beogradu, 70, no. 3 (2022):627-676,
https://doi.org/10.51204/Anali_PFBU_22301A .,
conv_582 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Kostić, Svetislav
PY  - 2022
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1353
AB  - This paper presents the story of the world's first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt to determine which of the quite few already existing double taxation treaties served as the model for a document which preceded the work done under the auspices of the League of Nations on the topic of double taxation. Concluding that it was the 1899 Austria-Hungary/Prussia double taxation treaty which served as inspiration for the drafters of the 1922 Rome double tax convention, the authors continue to analyse and compare their individual provisions. Subsequently, the authors turn to the question of why this multilateral treaty never came into force and present interesting historical data found in the archives of Yugoslavia. In the end, the authors conclude that the tale of the Rome double taxation convention reminds us in our modern environment about the values of common sense even in adverse political circumstances and clearly shows that multilateralism should not be abandoned as a prospective option.
PB  - Kluwer Law Int, Alphen Aan Den Rijn
T2  - Intertax
T1  - Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation
EP  - 648
IS  - 8-9
SP  - 635
VL  - 50
UR  - conv_3170
ER  - 

@article{
author = "Popović, Dejan and Kostić, Svetislav",
year = "2022",
abstract = "This paper presents the story of the world's first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt to determine which of the quite few already existing double taxation treaties served as the model for a document which preceded the work done under the auspices of the League of Nations on the topic of double taxation. Concluding that it was the 1899 Austria-Hungary/Prussia double taxation treaty which served as inspiration for the drafters of the 1922 Rome double tax convention, the authors continue to analyse and compare their individual provisions. Subsequently, the authors turn to the question of why this multilateral treaty never came into force and present interesting historical data found in the archives of Yugoslavia. In the end, the authors conclude that the tale of the Rome double taxation convention reminds us in our modern environment about the values of common sense even in adverse political circumstances and clearly shows that multilateralism should not be abandoned as a prospective option.",
publisher = "Kluwer Law Int, Alphen Aan Den Rijn",
journal = "Intertax",
title = "Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation",
pages = "648-635",
number = "8-9",
volume = "50",
url = "conv_3170"
}

Popović, D.,& Kostić, S.. (2022). Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation. in Intertax
Kluwer Law Int, Alphen Aan Den Rijn., 50(8-9), 635-648.
conv_3170

Popović D, Kostić S. Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation. in Intertax. 2022;50(8-9):635-648.
conv_3170 .

Popović, Dejan, Kostić, Svetislav, "Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation" in Intertax, 50, no. 8-9 (2022):635-648,
conv_3170 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2021
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1296
AB  - S obzirom na to da se uporedno pravo, kao nauka i metod, tokom većeg dela HH veka razvijalo prvenstveno kao uporedno privatno pravo, sa kasnijim uključivanjem ustavnog, upravnog i krivičnog prava, upoređivanje nacionalnih poreskih sistema - ako se izuzmu malobrojni pionirski radovi - bilo je donedavno marginalno. Posebno su zapo stavljana istraživanja metoda primerenog uporednom poreskom pravu. Polazeći od stava da se metod u uporednopravnom istraživanju svodi na tehniku poređenja, autori su razmotrili dilemu da li je polazna osnova za komparaciju pretpostavka o sličnosti ili o razlikama. Iz različitosti tih pretpostavki razvila su se dva osnovna metodološka pristupa u uporednom (poreskom) pravu - funkcionalizam (zasnovan na pretpostavci o sličnostima) i pristup kulturnih ra zlika, iz kojeg je kasnije nastao kritički pristup. Pošto su analizirali prednosti i nedostatke oba pristupa, autori su razradili osnove "kulturnog funkcionalizma", zasnovanog na uključivanju kulturnog konteksta u istraživanje načina na koje poreska prava koja se upoređuju rešavaju date probleme.
AB  - Since for much of the 20th century the comparative law was developing as the comparative private law, with subsequent inclusion of constitutional, administrative and criminal law, comparisons of national tax systems were until recently marginal. The examination of the methods appropriate for the comparative tax law was especially neglected. Assuming that method in comparative law can be identified by techniques of comparisons, the authors considered dilemma whether the starting point for comparisons is praesumptio similitudinis or presumption of difference. Stemming from diversities of these assumptions, two methodological approaches in the comparative (tax) law have developed - functionalism (based on presumption of similarities) and cultural differences approach, from which critical approach subsequently emerged. Having analysed advantages and disadvantages of both approaches, the authors elaborated the basics of "cultural functionalism", based on the inclusion of cultural context into the research of the ways how tax laws subject to comparison solve the given problems.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Neke metodološke dileme u uporednom poreskom pravu
T1  - Some methodological dilemmas in comparative tax law
EP  - 511
IS  - 3
SP  - 471
VL  - 69
DO  - 10.51204/Anali_PFBU_21301A
UR  - conv_545
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2021",
abstract = "S obzirom na to da se uporedno pravo, kao nauka i metod, tokom većeg dela HH veka razvijalo prvenstveno kao uporedno privatno pravo, sa kasnijim uključivanjem ustavnog, upravnog i krivičnog prava, upoređivanje nacionalnih poreskih sistema - ako se izuzmu malobrojni pionirski radovi - bilo je donedavno marginalno. Posebno su zapo stavljana istraživanja metoda primerenog uporednom poreskom pravu. Polazeći od stava da se metod u uporednopravnom istraživanju svodi na tehniku poređenja, autori su razmotrili dilemu da li je polazna osnova za komparaciju pretpostavka o sličnosti ili o razlikama. Iz različitosti tih pretpostavki razvila su se dva osnovna metodološka pristupa u uporednom (poreskom) pravu - funkcionalizam (zasnovan na pretpostavci o sličnostima) i pristup kulturnih ra zlika, iz kojeg je kasnije nastao kritički pristup. Pošto su analizirali prednosti i nedostatke oba pristupa, autori su razradili osnove "kulturnog funkcionalizma", zasnovanog na uključivanju kulturnog konteksta u istraživanje načina na koje poreska prava koja se upoređuju rešavaju date probleme., Since for much of the 20th century the comparative law was developing as the comparative private law, with subsequent inclusion of constitutional, administrative and criminal law, comparisons of national tax systems were until recently marginal. The examination of the methods appropriate for the comparative tax law was especially neglected. Assuming that method in comparative law can be identified by techniques of comparisons, the authors considered dilemma whether the starting point for comparisons is praesumptio similitudinis or presumption of difference. Stemming from diversities of these assumptions, two methodological approaches in the comparative (tax) law have developed - functionalism (based on presumption of similarities) and cultural differences approach, from which critical approach subsequently emerged. Having analysed advantages and disadvantages of both approaches, the authors elaborated the basics of "cultural functionalism", based on the inclusion of cultural context into the research of the ways how tax laws subject to comparison solve the given problems.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Neke metodološke dileme u uporednom poreskom pravu, Some methodological dilemmas in comparative tax law",
pages = "511-471",
number = "3",
volume = "69",
doi = "10.51204/Anali_PFBU_21301A",
url = "conv_545"
}

Popović, D.,& Ilić-Popov, G.. (2021). Neke metodološke dileme u uporednom poreskom pravu. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 69(3), 471-511.
https://doi.org/10.51204/Anali_PFBU_21301A
conv_545

Popović D, Ilić-Popov G. Neke metodološke dileme u uporednom poreskom pravu. in Anali Pravnog fakulteta u Beogradu. 2021;69(3):471-511.
doi:10.51204/Anali_PFBU_21301A
conv_545 .

Popović, Dejan, Ilić-Popov, Gordana, "Neke metodološke dileme u uporednom poreskom pravu" in Anali Pravnog fakulteta u Beogradu, 69, no. 3 (2021):471-511,
https://doi.org/10.51204/Anali_PFBU_21301A .,
conv_545 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2020
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1243
AB  - Prethodno poresko mišljenje je jedan od retkih poresko-procesnih instituta koji predstavlja nedostajuću kariku u srpskom poreskom pravu, dok je inače zastupljen u većini savremenih država. On je prvenstveno usmeren ka poboljšanju pravne sigurnosti poreskih obveznika, a odnosi se na poreski tretman njihovih nameravanih budućih transakcija. Dajući, na zahtev obveznika, prethodno poresko mišljenje, poreska administracija se obavezuje da donese poresko rešenje određene sadržine u datoj poreskoj upravnoj stvari. Osloncem na komparativnopravni metod, autori razmatraju vrste prethodnih poreskih mišljenja, uslove pod kojima se ona mogu izdavati, troškove izdavanja, kao i domete primene i efekte prethodnih poreskih mišljenja. Autori naročito nastoje da, analizirajući stavove srpske upravnopravne doktrine o garantnom aktu, ustanove pravnu prirodu prethodnog poreskog mišljenja. Oni ukazuju na ograničenja postojećeg sistema obavezujućih poreskih mišljenja u Srbiji, sa ciljem da predlože rešenja koja bi trebalo ugraditi u Zakon o poreskom postupku i poreskoj administraciji.
AB  - Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration obliges itself to issue a tax decision with specified content in regard to the particular set of facts. Relying on comparative law method, the authors consider different types of tax rulings, conditions to be met for them to be issued, fee structures, the scope and effects of the rulings' application. While analysing the positions of administrative law scholars in Serbia on the warranty act, the authors strive to establish the legal nature of tax rulings. They point out the shortcomings of the existing system of binding tax opinions in Serbia with the aim of proposing the provisions that should be incorporated into the Tax Administration and Tax Procedure Act.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Prethodno poresko mišljenje - pledoaje za njegovo preoblikovanje u srpskom poreskom pravu
T1  - Preliminary tax opinion: Plaidoyer for its redesigning in Serbian tax law
EP  - 35
IS  - 3
SP  - 7
VL  - 68
DO  - 10.5937/AnaliPFB2003007P
UR  - conv_521
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2020",
abstract = "Prethodno poresko mišljenje je jedan od retkih poresko-procesnih instituta koji predstavlja nedostajuću kariku u srpskom poreskom pravu, dok je inače zastupljen u većini savremenih država. On je prvenstveno usmeren ka poboljšanju pravne sigurnosti poreskih obveznika, a odnosi se na poreski tretman njihovih nameravanih budućih transakcija. Dajući, na zahtev obveznika, prethodno poresko mišljenje, poreska administracija se obavezuje da donese poresko rešenje određene sadržine u datoj poreskoj upravnoj stvari. Osloncem na komparativnopravni metod, autori razmatraju vrste prethodnih poreskih mišljenja, uslove pod kojima se ona mogu izdavati, troškove izdavanja, kao i domete primene i efekte prethodnih poreskih mišljenja. Autori naročito nastoje da, analizirajući stavove srpske upravnopravne doktrine o garantnom aktu, ustanove pravnu prirodu prethodnog poreskog mišljenja. Oni ukazuju na ograničenja postojećeg sistema obavezujućih poreskih mišljenja u Srbiji, sa ciljem da predlože rešenja koja bi trebalo ugraditi u Zakon o poreskom postupku i poreskoj administraciji., Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration obliges itself to issue a tax decision with specified content in regard to the particular set of facts. Relying on comparative law method, the authors consider different types of tax rulings, conditions to be met for them to be issued, fee structures, the scope and effects of the rulings' application. While analysing the positions of administrative law scholars in Serbia on the warranty act, the authors strive to establish the legal nature of tax rulings. They point out the shortcomings of the existing system of binding tax opinions in Serbia with the aim of proposing the provisions that should be incorporated into the Tax Administration and Tax Procedure Act.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Prethodno poresko mišljenje - pledoaje za njegovo preoblikovanje u srpskom poreskom pravu, Preliminary tax opinion: Plaidoyer for its redesigning in Serbian tax law",
pages = "35-7",
number = "3",
volume = "68",
doi = "10.5937/AnaliPFB2003007P",
url = "conv_521"
}

Popović, D.,& Ilić-Popov, G.. (2020). Prethodno poresko mišljenje - pledoaje za njegovo preoblikovanje u srpskom poreskom pravu. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 68(3), 7-35.
https://doi.org/10.5937/AnaliPFB2003007P
conv_521

Popović D, Ilić-Popov G. Prethodno poresko mišljenje - pledoaje za njegovo preoblikovanje u srpskom poreskom pravu. in Anali Pravnog fakulteta u Beogradu. 2020;68(3):7-35.
doi:10.5937/AnaliPFB2003007P
conv_521 .

Popović, Dejan, Ilić-Popov, Gordana, "Prethodno poresko mišljenje - pledoaje za njegovo preoblikovanje u srpskom poreskom pravu" in Anali Pravnog fakulteta u Beogradu, 68, no. 3 (2020):7-35,
https://doi.org/10.5937/AnaliPFB2003007P .,
conv_521 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2019
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1092
AB  - Stupanjem na snagu Multilateralne konvencije (Multilateral Instrument - MLI) u Srbiji počinje da deluje klauzula o glavnom cilju transakcije ili aranžmana (GCT test), koja dozvoljava poreskim vlastima da ne odobre pogodnost iz obuhvaćenog poreskog ugovora. U članku se analizira struktura GCT i ustanovljava da su im ostavljena široka diskreciona ovlašćenja. Formulacija norme je takva da ne određuje šta će se oporezovati u zemlji izvora pošto pogodnost bude uskraćena. Autori zaključuju da zemlja rezidentstva može da ne dâ olakšicu kojom eliminiše nastalo dvostruko oporezivanje ako smatra da nije reč o razlikama u nacionalnom pravu već o razlikama u tumačenju odredaba ugovora ili činjenica. Ustavnost GCT testa mogla bi se ocenjivati u odnosu na principe pravne sigurnosti i jednakosti. Poreske vlasti su dobile arbitrarna ovlašćenja da procenjuju da li je reč o abuzivnom, jednom od glavnih ciljeva transakcije ili o legitimnom komercijalnom cilju, kojim će biti narušeni ustavni principi jednakosti i oporezivanja prema ekonomskoj snazi.
AB  - The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion. Its wording does not determine what will be taxed in the source country once the benefit is denied. In authors' opinion the residence country may decide to deny the relief for elimination of double taxation if it considers that it is the conflict of qualifications that arises from differences in interpretation of treaty or facts rather than from differences in domestic law. The constitutionality of PPT may be assessed with respect to the principles of legal certainty and equality. The tax authorities were given arbitrary authorisation to assess whether it is an abusive "one of the principal purposes of a transaction" or a legitimate commercial objective. This may violate the principles of equality and taxation based on abilityto-pay.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - (Ne)ustavnost odredbe o testu glavnog cilja transakcije ili aranžmana iz poreskih ugovora
T1  - (Un)constitutionality of the provision on the principal purpose of transaction or arrangement test from the tax treaties
EP  - 33
IS  - 2
SP  - 7
VL  - 67
DO  - 10.5937/AnaliPFB1902007P
UR  - conv_488
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2019",
abstract = "Stupanjem na snagu Multilateralne konvencije (Multilateral Instrument - MLI) u Srbiji počinje da deluje klauzula o glavnom cilju transakcije ili aranžmana (GCT test), koja dozvoljava poreskim vlastima da ne odobre pogodnost iz obuhvaćenog poreskog ugovora. U članku se analizira struktura GCT i ustanovljava da su im ostavljena široka diskreciona ovlašćenja. Formulacija norme je takva da ne određuje šta će se oporezovati u zemlji izvora pošto pogodnost bude uskraćena. Autori zaključuju da zemlja rezidentstva može da ne dâ olakšicu kojom eliminiše nastalo dvostruko oporezivanje ako smatra da nije reč o razlikama u nacionalnom pravu već o razlikama u tumačenju odredaba ugovora ili činjenica. Ustavnost GCT testa mogla bi se ocenjivati u odnosu na principe pravne sigurnosti i jednakosti. Poreske vlasti su dobile arbitrarna ovlašćenja da procenjuju da li je reč o abuzivnom, jednom od glavnih ciljeva transakcije ili o legitimnom komercijalnom cilju, kojim će biti narušeni ustavni principi jednakosti i oporezivanja prema ekonomskoj snazi., The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion. Its wording does not determine what will be taxed in the source country once the benefit is denied. In authors' opinion the residence country may decide to deny the relief for elimination of double taxation if it considers that it is the conflict of qualifications that arises from differences in interpretation of treaty or facts rather than from differences in domestic law. The constitutionality of PPT may be assessed with respect to the principles of legal certainty and equality. The tax authorities were given arbitrary authorisation to assess whether it is an abusive "one of the principal purposes of a transaction" or a legitimate commercial objective. This may violate the principles of equality and taxation based on abilityto-pay.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "(Ne)ustavnost odredbe o testu glavnog cilja transakcije ili aranžmana iz poreskih ugovora, (Un)constitutionality of the provision on the principal purpose of transaction or arrangement test from the tax treaties",
pages = "33-7",
number = "2",
volume = "67",
doi = "10.5937/AnaliPFB1902007P",
url = "conv_488"
}

Popović, D.,& Ilić-Popov, G.. (2019). (Ne)ustavnost odredbe o testu glavnog cilja transakcije ili aranžmana iz poreskih ugovora. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 67(2), 7-33.
https://doi.org/10.5937/AnaliPFB1902007P
conv_488

Popović D, Ilić-Popov G. (Ne)ustavnost odredbe o testu glavnog cilja transakcije ili aranžmana iz poreskih ugovora. in Anali Pravnog fakulteta u Beogradu. 2019;67(2):7-33.
doi:10.5937/AnaliPFB1902007P
conv_488 .

Popović, Dejan, Ilić-Popov, Gordana, "(Ne)ustavnost odredbe o testu glavnog cilja transakcije ili aranžmana iz poreskih ugovora" in Anali Pravnog fakulteta u Beogradu, 67, no. 2 (2019):7-33,
https://doi.org/10.5937/AnaliPFB1902007P .,
conv_488 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2018
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1030
AB  - U članu 25, stav 5 Model-konvencije OECD nalazi se norma kojom se neuspeh postupka zajedničkog dogovaranja (MAP) da u roku od dve godine reši spor da li je neko lice oporezovano na način koji nije u skladu sa poreskim ugovorom definiše kao odložni uslov za aktiviranje arbitražne klauzule. Stranke u arbitraži su države ugovornice, a ne poreski obveznik, koji je inače pokreće. Uprkos prednostima arbitražnog rešavanja spora, brojne zemlje u razvoju ne prihvataju arbitražnu klauzulu, navodeći da bi njome bio narušen fiskalni suverenitet, i to u dva aspekta. Prvo, autori ukazuju na to da primena 'bejzbol arbitraže' relativizuje prigovor da arbitraža narušava princip samostalnosti uprave. Drugo, ne može se odbraniti ni prigovor koji ukazuje na nedopuštenost odricanja države od prava da oporezuje jer se tu gubi iz vida razlika između suverenog prava države da uvodi porez, koje je neotuđivo, i prava na naplatu iznosa, koji je sporan. Ne stoje ni ostala dva ustavnopravna argumenta. S aspekta vladavine prava, nema razloga da se arbitraža vezuje samo za činjenična pitanja. S aspekta principa jednakosti, ustavni sudovi neće zahtevati da se arbitraža omogući i u domaćim sporovima jer oni taj princip tumače tako da se odnosi na lica u jednakim pravnim situacijama. Autori zaključuju da Srbija treba da preispita svoj negativan stav o poreskoj arbitraži, što će joj olakšati da se suoči s obavezom da u pristupnim pregovorima prihvati Arbitražnu konvenciju Evropske unije kao deo acquis-a.
AB  - Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention within two years as a deferred condition for activating the arbitration clause. The parties in arbitration are the Contracting States rather than the taxpayer who initiated it. Despite the advantages of the arbitration dispute resolution, numerous developing countries do not accept the arbitration clause stating that it would violate their fiscal sovereignty from two reasons. Firstly, the authors point out that relying on the 'baseball arbitration' would diminish the relevance of the objection that arbitration jeopardises administrative independence. Secondly, the objection that the state cannot renounce its right to tax is also untenable since it overlooks the difference between the state's sovereign inalienable right to introduce tax and its right to collect a disputed amount. Neither remaining two constitutional-law arguments are valid. From the point of view of the rule of law principle, there is no justification to confine arbitration only to the issues concerning the interpretation of facts. From the point of view of the principle of equality, the constitutional courts will not require symmetrical access to arbitration in domestic tax disputes since they tend to interpret this principle in the manner that it applies to the persons in the same or similar legal situations - namely, to those who meet the requirements for arbitration stipulated in a tax treaty. The authors conclude that Serbia should reassess its negative attitude on tax arbitration, which will make it easier for her to deal with the obligation emerging in the accession negotiations to adopt the EU Arbitration Convention as a part of the acquis.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje
T1  - Arbitration in international tax law: Legal obstacles to agreeing
EP  - 69
IS  - 2
SP  - 47
VL  - 66
DO  - 10.5937/AlaniPFB1802047P
UR  - conv_453
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2018",
abstract = "U članu 25, stav 5 Model-konvencije OECD nalazi se norma kojom se neuspeh postupka zajedničkog dogovaranja (MAP) da u roku od dve godine reši spor da li je neko lice oporezovano na način koji nije u skladu sa poreskim ugovorom definiše kao odložni uslov za aktiviranje arbitražne klauzule. Stranke u arbitraži su države ugovornice, a ne poreski obveznik, koji je inače pokreće. Uprkos prednostima arbitražnog rešavanja spora, brojne zemlje u razvoju ne prihvataju arbitražnu klauzulu, navodeći da bi njome bio narušen fiskalni suverenitet, i to u dva aspekta. Prvo, autori ukazuju na to da primena 'bejzbol arbitraže' relativizuje prigovor da arbitraža narušava princip samostalnosti uprave. Drugo, ne može se odbraniti ni prigovor koji ukazuje na nedopuštenost odricanja države od prava da oporezuje jer se tu gubi iz vida razlika između suverenog prava države da uvodi porez, koje je neotuđivo, i prava na naplatu iznosa, koji je sporan. Ne stoje ni ostala dva ustavnopravna argumenta. S aspekta vladavine prava, nema razloga da se arbitraža vezuje samo za činjenična pitanja. S aspekta principa jednakosti, ustavni sudovi neće zahtevati da se arbitraža omogući i u domaćim sporovima jer oni taj princip tumače tako da se odnosi na lica u jednakim pravnim situacijama. Autori zaključuju da Srbija treba da preispita svoj negativan stav o poreskoj arbitraži, što će joj olakšati da se suoči s obavezom da u pristupnim pregovorima prihvati Arbitražnu konvenciju Evropske unije kao deo acquis-a., Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention within two years as a deferred condition for activating the arbitration clause. The parties in arbitration are the Contracting States rather than the taxpayer who initiated it. Despite the advantages of the arbitration dispute resolution, numerous developing countries do not accept the arbitration clause stating that it would violate their fiscal sovereignty from two reasons. Firstly, the authors point out that relying on the 'baseball arbitration' would diminish the relevance of the objection that arbitration jeopardises administrative independence. Secondly, the objection that the state cannot renounce its right to tax is also untenable since it overlooks the difference between the state's sovereign inalienable right to introduce tax and its right to collect a disputed amount. Neither remaining two constitutional-law arguments are valid. From the point of view of the rule of law principle, there is no justification to confine arbitration only to the issues concerning the interpretation of facts. From the point of view of the principle of equality, the constitutional courts will not require symmetrical access to arbitration in domestic tax disputes since they tend to interpret this principle in the manner that it applies to the persons in the same or similar legal situations - namely, to those who meet the requirements for arbitration stipulated in a tax treaty. The authors conclude that Serbia should reassess its negative attitude on tax arbitration, which will make it easier for her to deal with the obligation emerging in the accession negotiations to adopt the EU Arbitration Convention as a part of the acquis.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje, Arbitration in international tax law: Legal obstacles to agreeing",
pages = "69-47",
number = "2",
volume = "66",
doi = "10.5937/AlaniPFB1802047P",
url = "conv_453"
}

Popović, D.,& Ilić-Popov, G.. (2018). Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 66(2), 47-69.
https://doi.org/10.5937/AlaniPFB1802047P
conv_453

Popović D, Ilić-Popov G. Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje. in Anali Pravnog fakulteta u Beogradu. 2018;66(2):47-69.
doi:10.5937/AlaniPFB1802047P
conv_453 .

Popović, Dejan, Ilić-Popov, Gordana, "Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje" in Anali Pravnog fakulteta u Beogradu, 66, no. 2 (2018):47-69,
https://doi.org/10.5937/AlaniPFB1802047P .,
conv_453 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Kostić, Svetislav
PY  - 2018
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1048
AB  - This article shows that the principle of legality of a tax norm is not exhausted in its 'source' component (i.e. that the norm is enacted by parliament) but also encompasses the 'content' element - a set of requirements for it to be deemed as good law. It is not just retroactivity of a law that is an issue, but legal certainty is also jeopardized by retroactive interpretation implying changes in interpretation of the same norm by authorities who understood it for a long period in a different sense. A threat to legal certainty also exists when a provision that was dormant for years is suddenly applied. A case study shows that the Serbian Parliament issued an authentic interpretation of a tax norm to assert essentially a different interpretation compared to the one well-established in the past, in order to solve a particular case, while a court used that interpretation to pass judgment in a pending case. Within the EU we find notable cases where not only are norms attributed a certain meaning from their inception, even though 60 years may have passed from their initial introduction to the possibility of the existence of a 'new meaning' being suggested for the first time, but taxpayers are made to suffer the consequences of the new interpretation. Had the legislator been able to pay more attention to the content of the bills and apply a more comprehensive approach to current issues, the legal certainty, in terms of avoiding 'innovative' retroactive interpretations, could be preserved.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Legal certainty and taxation: The problem of retroactive interpretation
EP  - 55
IS  - 4
SP  - 38
VL  - 66
DO  - 10.5937/AnaliPFB1804038P
UR  - conv_474
ER  - 

@article{
author = "Popović, Dejan and Kostić, Svetislav",
year = "2018",
abstract = "This article shows that the principle of legality of a tax norm is not exhausted in its 'source' component (i.e. that the norm is enacted by parliament) but also encompasses the 'content' element - a set of requirements for it to be deemed as good law. It is not just retroactivity of a law that is an issue, but legal certainty is also jeopardized by retroactive interpretation implying changes in interpretation of the same norm by authorities who understood it for a long period in a different sense. A threat to legal certainty also exists when a provision that was dormant for years is suddenly applied. A case study shows that the Serbian Parliament issued an authentic interpretation of a tax norm to assert essentially a different interpretation compared to the one well-established in the past, in order to solve a particular case, while a court used that interpretation to pass judgment in a pending case. Within the EU we find notable cases where not only are norms attributed a certain meaning from their inception, even though 60 years may have passed from their initial introduction to the possibility of the existence of a 'new meaning' being suggested for the first time, but taxpayers are made to suffer the consequences of the new interpretation. Had the legislator been able to pay more attention to the content of the bills and apply a more comprehensive approach to current issues, the legal certainty, in terms of avoiding 'innovative' retroactive interpretations, could be preserved.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Legal certainty and taxation: The problem of retroactive interpretation",
pages = "55-38",
number = "4",
volume = "66",
doi = "10.5937/AnaliPFB1804038P",
url = "conv_474"
}

Popović, D.,& Kostić, S.. (2018). Legal certainty and taxation: The problem of retroactive interpretation. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 66(4), 38-55.
https://doi.org/10.5937/AnaliPFB1804038P
conv_474

Popović D, Kostić S. Legal certainty and taxation: The problem of retroactive interpretation. in Anali Pravnog fakulteta u Beogradu. 2018;66(4):38-55.
doi:10.5937/AnaliPFB1804038P
conv_474 .

Popović, Dejan, Kostić, Svetislav, "Legal certainty and taxation: The problem of retroactive interpretation" in Anali Pravnog fakulteta u Beogradu, 66, no. 4 (2018):38-55,
https://doi.org/10.5937/AnaliPFB1804038P .,
conv_474 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2017
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1005
AB  - U radu se analizira Multilateralna konvencija za primenu mera koje se u cilju sprečavanja erozije poreske osnovice i premeštanja dobiti odnose na poreske ugovore, nastala kao jedan od rezultata BEPS projekta OECD i G20. Predmet i cilj BEPS multilateralne konvencije jeste brza i konzistentna primena rešenja, čiji je cilj sprečavanje izbegavanja plaćanja poreza u međunarodnom kontekstu, kroz modifikacije postojećih bilateralnih poreskih ugovora, a uz obezbeđivanje visokog nivoa fleksibilnosti u implementaciji. Autori polaze od hipoteze da su u dosadašnjem razvoju međunarodnog poreskog prava multilateralni ugovori o izbegavanju dvostrukog oporezivanja bili veoma retki, pre svega zbog problema usklađivanja različitih interesa involviranih država. BEPS multilateralna konvencija označava, međutim, sasvim nov instrument, primeren uslovima globalizacije, jer pokazuje nameru gotovo sto država koje su učestvovale u njegovoj pripremi da u svoje bilateralne poreske ugovore ugrade odredbe kojima će suzbiti poresku evaziju. Konvencija sadrži dva minimalna standarda, koja svaki potpisnik mora da na neki od ponuđenih načina ugradi u svoje obuhvaćene poreske sporazume: jedan se tiče sprečavanja treaty-shopping aranžmana, a drugi unapređenja postupka zajedničkog dogovaranja poreskih vlasti. Fleksibilnost je obezbeđena pravom svake države i jurisdikcije da izabere koje će poreske ugovore 'staviti na listu', opcijom da se na široki krug specifikovanih odredaba istakne rezerva i mogućnošću opredeljivanja između dopuštenih alternativa. U članku je istražena pozicija Srbije, jedne od potpisnica Konvencije, u odnosu na izbor koji je ponuđen.
AB  - The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20. The object and purpose of the BEPS Multilateral Convention is swift and consistent implementation of the agreed solutions aimed at preventing tax evasion or avoidance via modifications of the existing bilateral tax treaties, while providing for a high level of flexibility in the implementation. Signed on 7 June 2017, the Convention encompasses provisions on hybrid mismatches, treaty abuse, avoidance of permanent establishment status, improving dispute resolution and arbitration. The first four groups of norms have a bilateral impact on the relations between contracting jurisdictions regulated by their covered tax agreements; the effect of the optional provisions on arbitration is multilateral. The Convention contains two minimum standards each party is required to include in its covered tax agreements in an offered manner. The first one refers to the prevention of treaty shopping arrangements, while the second one concerns improvements in the dispute resolution. The flexibility is assured by granting each party the right to specify the tax treaties to which the Convention applies, to opt out of a wide range of provisions (apart from the minimum standards) set out in the Convention as eligible for reservations, as well as to select an offered alternative. Serbia's position vis-à-vis the given choices has been elaborated. Serbia specified all its tax treaties as the 'covered tax agreements' but Germany, Switzerland and Sweden did not do the same with their respective treaties with Serbia. Serbia opted out of five articles of the Convention. While not contesting its importance, one may conclude that the Convention does not represent an announcement of a new multilateral tax order but rather a multilateral agreement of a number of states motivated by practical considerations.
PB  - Univerzitet u Nišu - Pravni fakultet, Niš
T2  - Zbornik radova Pravnog fakulteta u Nišu
T1  - Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu
T1  - The importance and effects of BEPS multilateral convention in international tax law
EP  - 31
IS  - 75
SP  - 13
VL  - 56
DO  - 10.5937/zrpfni1775013P
UR  - conv_1674
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2017",
abstract = "U radu se analizira Multilateralna konvencija za primenu mera koje se u cilju sprečavanja erozije poreske osnovice i premeštanja dobiti odnose na poreske ugovore, nastala kao jedan od rezultata BEPS projekta OECD i G20. Predmet i cilj BEPS multilateralne konvencije jeste brza i konzistentna primena rešenja, čiji je cilj sprečavanje izbegavanja plaćanja poreza u međunarodnom kontekstu, kroz modifikacije postojećih bilateralnih poreskih ugovora, a uz obezbeđivanje visokog nivoa fleksibilnosti u implementaciji. Autori polaze od hipoteze da su u dosadašnjem razvoju međunarodnog poreskog prava multilateralni ugovori o izbegavanju dvostrukog oporezivanja bili veoma retki, pre svega zbog problema usklađivanja različitih interesa involviranih država. BEPS multilateralna konvencija označava, međutim, sasvim nov instrument, primeren uslovima globalizacije, jer pokazuje nameru gotovo sto država koje su učestvovale u njegovoj pripremi da u svoje bilateralne poreske ugovore ugrade odredbe kojima će suzbiti poresku evaziju. Konvencija sadrži dva minimalna standarda, koja svaki potpisnik mora da na neki od ponuđenih načina ugradi u svoje obuhvaćene poreske sporazume: jedan se tiče sprečavanja treaty-shopping aranžmana, a drugi unapređenja postupka zajedničkog dogovaranja poreskih vlasti. Fleksibilnost je obezbeđena pravom svake države i jurisdikcije da izabere koje će poreske ugovore 'staviti na listu', opcijom da se na široki krug specifikovanih odredaba istakne rezerva i mogućnošću opredeljivanja između dopuštenih alternativa. U članku je istražena pozicija Srbije, jedne od potpisnica Konvencije, u odnosu na izbor koji je ponuđen., The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20. The object and purpose of the BEPS Multilateral Convention is swift and consistent implementation of the agreed solutions aimed at preventing tax evasion or avoidance via modifications of the existing bilateral tax treaties, while providing for a high level of flexibility in the implementation. Signed on 7 June 2017, the Convention encompasses provisions on hybrid mismatches, treaty abuse, avoidance of permanent establishment status, improving dispute resolution and arbitration. The first four groups of norms have a bilateral impact on the relations between contracting jurisdictions regulated by their covered tax agreements; the effect of the optional provisions on arbitration is multilateral. The Convention contains two minimum standards each party is required to include in its covered tax agreements in an offered manner. The first one refers to the prevention of treaty shopping arrangements, while the second one concerns improvements in the dispute resolution. The flexibility is assured by granting each party the right to specify the tax treaties to which the Convention applies, to opt out of a wide range of provisions (apart from the minimum standards) set out in the Convention as eligible for reservations, as well as to select an offered alternative. Serbia's position vis-à-vis the given choices has been elaborated. Serbia specified all its tax treaties as the 'covered tax agreements' but Germany, Switzerland and Sweden did not do the same with their respective treaties with Serbia. Serbia opted out of five articles of the Convention. While not contesting its importance, one may conclude that the Convention does not represent an announcement of a new multilateral tax order but rather a multilateral agreement of a number of states motivated by practical considerations.",
publisher = "Univerzitet u Nišu - Pravni fakultet, Niš",
journal = "Zbornik radova Pravnog fakulteta u Nišu",
title = "Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu, The importance and effects of BEPS multilateral convention in international tax law",
pages = "31-13",
number = "75",
volume = "56",
doi = "10.5937/zrpfni1775013P",
url = "conv_1674"
}

Popović, D.,& Ilić-Popov, G.. (2017). Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu. in Zbornik radova Pravnog fakulteta u Nišu
Univerzitet u Nišu - Pravni fakultet, Niš., 56(75), 13-31.
https://doi.org/10.5937/zrpfni1775013P
conv_1674

Popović D, Ilić-Popov G. Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu. in Zbornik radova Pravnog fakulteta u Nišu. 2017;56(75):13-31.
doi:10.5937/zrpfni1775013P
conv_1674 .

Popović, Dejan, Ilić-Popov, Gordana, "Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu" in Zbornik radova Pravnog fakulteta u Nišu, 56, no. 75 (2017):13-31,
https://doi.org/10.5937/zrpfni1775013P .,
conv_1674 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2017
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/987
AB  - Predmet ovog rada je poreski tretman kapitalnih dobitaka privrednih društava od prodaje akcija i udela, kako u nacionalnom, tako i ugovornom poreskom pravu. Autori ukazuju na to da Autentično tumačenje čl. 27 Zakona o porezu na dobit pravnih lica otvara prostor za oporezivanje i potencijalnog, a ne samo realizovanog kapitalnog dobitka, iz čega proističu štetne posledice. Na osnovu uporednopravne analize, oni predlažu mere za otklanjanje postojećeg ekonomskog dvostrukog oporezivanja i zalažu se za pružanje kredita za porez na kapitalne dobitke plaćen u inostranstvu. Radi sprečavanja poreske evazije, sugeriše se uvođenje jemstva za rezidentno privredno društvo kada od njega nerezidentno društvo ostvari kapitalni dobitak, a ne podnese poresku prijavu. Na osnovu analize važećih poreskih ugovora Srbije zaključeno je da se u njih 28 nalazi samo opšte koliziono pravilo, kojim se pravo oporezivanja kapitalnog dobitka od otuđenja akcija ili udela prepušta isključivo državi rezidentstva lica koje je otuđilo akcije, odnosno udele, dok je u preostalih 30 predviđeno i dopunsko koliziono pravilo.
AB  - The paper deals with the tax treatment of capital gains on shares of companies both in national and tax treaty law. The authors indicate that the authentic interpretation of the Art. 27 of Serbia's Tax on Profits of Legal Entities Law opens the door to taxing not only realised but also potential capital gains thus triggering certain harmful consequences. Relying on the comparative legal analysis they suggest measures how to eliminate the existing economic double taxation and plead for granting a credit for the tax on capital gains paid abroad. In order to hamper tax evasion the introduction of a security for the resident company whose shares are alienated by a non-resident company at a gain is suggested whenever the tax return has not been filed. By analysing Serbia's 58 tax treaties the authors conclude that 28 of them contain a single demarcation rule exclusively granting jurisdiction to tax the capital gains on shares to the state of residence of the alienator, while in remaining 30 treaties an additional anti-avoidance rule is prescribed.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Oporezivanje kapitalnih dobitaka privrednih društava od prenosa akcija uz naknadu
T1  - Taxation of capital gains of companies from the alienation of shares
EP  - 25
IS  - 2
SP  - 5
VL  - 65
DO  - 10.5937/AnaliPFB1702005P
UR  - conv_423
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2017",
abstract = "Predmet ovog rada je poreski tretman kapitalnih dobitaka privrednih društava od prodaje akcija i udela, kako u nacionalnom, tako i ugovornom poreskom pravu. Autori ukazuju na to da Autentično tumačenje čl. 27 Zakona o porezu na dobit pravnih lica otvara prostor za oporezivanje i potencijalnog, a ne samo realizovanog kapitalnog dobitka, iz čega proističu štetne posledice. Na osnovu uporednopravne analize, oni predlažu mere za otklanjanje postojećeg ekonomskog dvostrukog oporezivanja i zalažu se za pružanje kredita za porez na kapitalne dobitke plaćen u inostranstvu. Radi sprečavanja poreske evazije, sugeriše se uvođenje jemstva za rezidentno privredno društvo kada od njega nerezidentno društvo ostvari kapitalni dobitak, a ne podnese poresku prijavu. Na osnovu analize važećih poreskih ugovora Srbije zaključeno je da se u njih 28 nalazi samo opšte koliziono pravilo, kojim se pravo oporezivanja kapitalnog dobitka od otuđenja akcija ili udela prepušta isključivo državi rezidentstva lica koje je otuđilo akcije, odnosno udele, dok je u preostalih 30 predviđeno i dopunsko koliziono pravilo., The paper deals with the tax treatment of capital gains on shares of companies both in national and tax treaty law. The authors indicate that the authentic interpretation of the Art. 27 of Serbia's Tax on Profits of Legal Entities Law opens the door to taxing not only realised but also potential capital gains thus triggering certain harmful consequences. Relying on the comparative legal analysis they suggest measures how to eliminate the existing economic double taxation and plead for granting a credit for the tax on capital gains paid abroad. In order to hamper tax evasion the introduction of a security for the resident company whose shares are alienated by a non-resident company at a gain is suggested whenever the tax return has not been filed. By analysing Serbia's 58 tax treaties the authors conclude that 28 of them contain a single demarcation rule exclusively granting jurisdiction to tax the capital gains on shares to the state of residence of the alienator, while in remaining 30 treaties an additional anti-avoidance rule is prescribed.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Oporezivanje kapitalnih dobitaka privrednih društava od prenosa akcija uz naknadu, Taxation of capital gains of companies from the alienation of shares",
pages = "25-5",
number = "2",
volume = "65",
doi = "10.5937/AnaliPFB1702005P",
url = "conv_423"
}

Popović, D.,& Ilić-Popov, G.. (2017). Oporezivanje kapitalnih dobitaka privrednih društava od prenosa akcija uz naknadu. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 65(2), 5-25.
https://doi.org/10.5937/AnaliPFB1702005P
conv_423

Popović D, Ilić-Popov G. Oporezivanje kapitalnih dobitaka privrednih društava od prenosa akcija uz naknadu. in Anali Pravnog fakulteta u Beogradu. 2017;65(2):5-25.
doi:10.5937/AnaliPFB1702005P
conv_423 .

Popović, Dejan, Ilić-Popov, Gordana, "Oporezivanje kapitalnih dobitaka privrednih društava od prenosa akcija uz naknadu" in Anali Pravnog fakulteta u Beogradu, 65, no. 2 (2017):5-25,
https://doi.org/10.5937/AnaliPFB1702005P .,
conv_423 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2016
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/927
AB  - Predmet ovog rada je utvrđivanje prirode odnosa između poreskog prava, kao grane javnog prava, i privatnog prava. Poresko pravo često koristi pravne poslove ili pojmove privatnog prava za utvrđivanje ekonomskog činjeničnog stanja, mada sve više razvija i sopstvenu terminologiju. Posebna pažnja je usmerena na ispitivanje teze da li 'prethodnost' privatnog prava u isto vreme znači i njegov primat u odnosu na poresko pravo. Autori su mišljenja da teleološke razlike između poreskog prava i privatnog prava, s posledicama u određivanju njihovih principa i vrednovanja, negiraju tezu o prevalenciji privatnog prava u odnosu na poresko pravo. Privatno pravo i poresko pravo predstavljaju zasebne pravne oblasti istog ranga, koje isto stanje stvari ocenjuju iz različitih perspektiva i na osnovu različitih aspekata vrednovanja. Ona čine delove pravnog poretka, čije jedinstvo i celovitost ne dozvoljavaju da osnovni principi jednog sputavaju osnovne principe drugog. Načelno poštujući autonomiju volje, poresko pravo se vezuje za ekonomske rezultate do kojih se došlo putem odgovarajućih privatnopravnih formi.
AB  - This paper deals with the relationship between the tax law as a branch of the public law and the private law. The tax law often uses legal forms and terms of the private law to determine an economic factual situation, although it has been developing its own terminology. The special attention has been drawn to the examination of the thesis whether the precedence of the private law at the same time means its prevalence in relation to the tax law. The authors are of the opinion that the teleological differences between the tax law and the private law, followed by the consequences in determination of their principles and valuation, deny the thesis of the private law's prevalence over the tax law. The private law and the tax law are separate branches of laws of the same rank; they value the same situation from different perspectives and on the basis of different aspects of evaluation. The private law and the tax law constitute parts of the legal system, whose unity and integrity do not allow that the basic principles of one law hinder the basic principles of another. While generally respecting the freedom of contract, the tax law links itself to the economic results achieved via corresponding private law forms.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Odnos poreskog prava i privatnog prava
T1  - Relationship between tax law and private law
EP  - 30
IS  - 1
SP  - 11
VL  - 64
DO  - 10.5937/AnaliPFB1601011P
UR  - conv_389
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2016",
abstract = "Predmet ovog rada je utvrđivanje prirode odnosa između poreskog prava, kao grane javnog prava, i privatnog prava. Poresko pravo često koristi pravne poslove ili pojmove privatnog prava za utvrđivanje ekonomskog činjeničnog stanja, mada sve više razvija i sopstvenu terminologiju. Posebna pažnja je usmerena na ispitivanje teze da li 'prethodnost' privatnog prava u isto vreme znači i njegov primat u odnosu na poresko pravo. Autori su mišljenja da teleološke razlike između poreskog prava i privatnog prava, s posledicama u određivanju njihovih principa i vrednovanja, negiraju tezu o prevalenciji privatnog prava u odnosu na poresko pravo. Privatno pravo i poresko pravo predstavljaju zasebne pravne oblasti istog ranga, koje isto stanje stvari ocenjuju iz različitih perspektiva i na osnovu različitih aspekata vrednovanja. Ona čine delove pravnog poretka, čije jedinstvo i celovitost ne dozvoljavaju da osnovni principi jednog sputavaju osnovne principe drugog. Načelno poštujući autonomiju volje, poresko pravo se vezuje za ekonomske rezultate do kojih se došlo putem odgovarajućih privatnopravnih formi., This paper deals with the relationship between the tax law as a branch of the public law and the private law. The tax law often uses legal forms and terms of the private law to determine an economic factual situation, although it has been developing its own terminology. The special attention has been drawn to the examination of the thesis whether the precedence of the private law at the same time means its prevalence in relation to the tax law. The authors are of the opinion that the teleological differences between the tax law and the private law, followed by the consequences in determination of their principles and valuation, deny the thesis of the private law's prevalence over the tax law. The private law and the tax law are separate branches of laws of the same rank; they value the same situation from different perspectives and on the basis of different aspects of evaluation. The private law and the tax law constitute parts of the legal system, whose unity and integrity do not allow that the basic principles of one law hinder the basic principles of another. While generally respecting the freedom of contract, the tax law links itself to the economic results achieved via corresponding private law forms.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Odnos poreskog prava i privatnog prava, Relationship between tax law and private law",
pages = "30-11",
number = "1",
volume = "64",
doi = "10.5937/AnaliPFB1601011P",
url = "conv_389"
}

Popović, D.,& Ilić-Popov, G.. (2016). Odnos poreskog prava i privatnog prava. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 64(1), 11-30.
https://doi.org/10.5937/AnaliPFB1601011P
conv_389

Popović D, Ilić-Popov G. Odnos poreskog prava i privatnog prava. in Anali Pravnog fakulteta u Beogradu. 2016;64(1):11-30.
doi:10.5937/AnaliPFB1601011P
conv_389 .

Popović, Dejan, Ilić-Popov, Gordana, "Odnos poreskog prava i privatnog prava" in Anali Pravnog fakulteta u Beogradu, 64, no. 1 (2016):11-30,
https://doi.org/10.5937/AnaliPFB1601011P .,
conv_389 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2015
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/836
AB  - U uporednom poreskom pravu u načelu važi pravilo da zakon nema povratni efekat; ono se može naći u ustavima ili izvedeno od strane ustavnih sudova iz principa pravne sigurnosti. Pitanje retroaktivnosti ne može se postaviti kod uvođenja poreza na imovinu, jer je tu predmet oporezivanja po prirodi stvari imovina kao rezultat akumulacije nepotrošenog dohotka iz prethodnih perioda. Istina, u mnogim pravnim sistemima dopuštena je retroaktivnost pod striktno postavljenim uslovima. Autori razlikuju retroaktivnost od retrospektivnosti, gde se, kod ove druge, koja je u načelu dopuštena, zakon primenjuje na buduće posledice oporezivog događaja koji se desio pre njegovog donošenja, i to bez prelaznog rešenja. Analizirajući uticaj Radbruhovih vrednosti sadržanih u ideji prava na principe intertemporalnog prava, oni zaključuju da zabrana retroaktivnosti podrazumeva primat principa pravne sigurnosti, dok retrospektivnost u prvi plan stavlja principe svrsishodnosti i jednakosti. Ukazano je na stav Evropskog suda za ljudska prava da poreski zakon primenjen retroaktivno ne predstavlja per se povredu prava na neometano uživanje imovine, pri čemu Sud razrađuje uslove pod kojima bi takva primena mogla biti neproporcionalna. Pošto je Srbija i Crna Gora ratifikovala Evropsku konvenciju za zaštitu ljudskih prava i osnovnih sloboda, ovakav stav Suda je relevantan za srpskog zakonodavca.
AB  - As a rule, in comparative tax law statutes do not have a retroactive effect. This principle may be either postulated in constitutions or derived by constitutional courts from the principle of legal certainty. The issue of retroactivity cannot be raised in the case of imposition of a property tax, since its taxable object per definitionem is property representing the result of the accumulation of unspent income realised in previous periods. Indeed, retroactivity is allowed in many legal systems subject to some strict conditions. The authors distinguish between retroactivity and retrospectivity, the latter being in principle permissible and denoting cases where a statute is applicable without grandfathering to the future consequences of a taxable event that occurred before its enacting. Analyzing the impact of Radbruch's values contained in the idea of law (legal certainty, purposiveness and equality) on the principles of intertemporal law, the authors conclude that the prohibition of retroactivity implies the primacy of the principle of legal certainty, while retrospectivity puts in the foreground the principles of purposiveness and equality. The European Court of Human Rights considers that retroactive application of a tax statute does not represent per se a violation of the right to peaceful enjoyment of property. However, the Court developed conditions that, being unfulfilled, qualify the application as disproportionate. Since Serbia and Montenegro ratified the European Convention on Human Rights, ECtHR's positions are relevant for Serbia's legislator.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Retroaktivnost zakona u poreskom pravu
T1  - Retroactivity of statutes in tax law
EP  - 22
IS  - 1
SP  - 5
VL  - 63
DO  - 10.5937/AnaliPFB1501005P
UR  - conv_354
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2015",
abstract = "U uporednom poreskom pravu u načelu važi pravilo da zakon nema povratni efekat; ono se može naći u ustavima ili izvedeno od strane ustavnih sudova iz principa pravne sigurnosti. Pitanje retroaktivnosti ne može se postaviti kod uvođenja poreza na imovinu, jer je tu predmet oporezivanja po prirodi stvari imovina kao rezultat akumulacije nepotrošenog dohotka iz prethodnih perioda. Istina, u mnogim pravnim sistemima dopuštena je retroaktivnost pod striktno postavljenim uslovima. Autori razlikuju retroaktivnost od retrospektivnosti, gde se, kod ove druge, koja je u načelu dopuštena, zakon primenjuje na buduće posledice oporezivog događaja koji se desio pre njegovog donošenja, i to bez prelaznog rešenja. Analizirajući uticaj Radbruhovih vrednosti sadržanih u ideji prava na principe intertemporalnog prava, oni zaključuju da zabrana retroaktivnosti podrazumeva primat principa pravne sigurnosti, dok retrospektivnost u prvi plan stavlja principe svrsishodnosti i jednakosti. Ukazano je na stav Evropskog suda za ljudska prava da poreski zakon primenjen retroaktivno ne predstavlja per se povredu prava na neometano uživanje imovine, pri čemu Sud razrađuje uslove pod kojima bi takva primena mogla biti neproporcionalna. Pošto je Srbija i Crna Gora ratifikovala Evropsku konvenciju za zaštitu ljudskih prava i osnovnih sloboda, ovakav stav Suda je relevantan za srpskog zakonodavca., As a rule, in comparative tax law statutes do not have a retroactive effect. This principle may be either postulated in constitutions or derived by constitutional courts from the principle of legal certainty. The issue of retroactivity cannot be raised in the case of imposition of a property tax, since its taxable object per definitionem is property representing the result of the accumulation of unspent income realised in previous periods. Indeed, retroactivity is allowed in many legal systems subject to some strict conditions. The authors distinguish between retroactivity and retrospectivity, the latter being in principle permissible and denoting cases where a statute is applicable without grandfathering to the future consequences of a taxable event that occurred before its enacting. Analyzing the impact of Radbruch's values contained in the idea of law (legal certainty, purposiveness and equality) on the principles of intertemporal law, the authors conclude that the prohibition of retroactivity implies the primacy of the principle of legal certainty, while retrospectivity puts in the foreground the principles of purposiveness and equality. The European Court of Human Rights considers that retroactive application of a tax statute does not represent per se a violation of the right to peaceful enjoyment of property. However, the Court developed conditions that, being unfulfilled, qualify the application as disproportionate. Since Serbia and Montenegro ratified the European Convention on Human Rights, ECtHR's positions are relevant for Serbia's legislator.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Retroaktivnost zakona u poreskom pravu, Retroactivity of statutes in tax law",
pages = "22-5",
number = "1",
volume = "63",
doi = "10.5937/AnaliPFB1501005P",
url = "conv_354"
}

Popović, D.,& Ilić-Popov, G.. (2015). Retroaktivnost zakona u poreskom pravu. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 63(1), 5-22.
https://doi.org/10.5937/AnaliPFB1501005P
conv_354

Popović D, Ilić-Popov G. Retroaktivnost zakona u poreskom pravu. in Anali Pravnog fakulteta u Beogradu. 2015;63(1):5-22.
doi:10.5937/AnaliPFB1501005P
conv_354 .

Popović, Dejan, Ilić-Popov, Gordana, "Retroaktivnost zakona u poreskom pravu" in Anali Pravnog fakulteta u Beogradu, 63, no. 1 (2015):5-22,
https://doi.org/10.5937/AnaliPFB1501005P .,
conv_354 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2015
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/862
AB  - Neka mera smatraće se državnom pomoći ako transferom državnih resursa korisnicima selektivno pruža ekonomsku pogodnost i time narušava konkurenciju i trgovinu između zemalja. Predmet rada su samo određeni aspekti državne pomoći u vidu umanjenja javnih prihoda. Autori podvrgavaju analizi svaki od elemenata pojma poreske državne pomoći, potkrepljujući je odgovarajućim presudama sudova EU. Sem toga, oni ističu da selektivnim poreskim merama mogu da se istovremeno naruše i osnovne slobode iz konstitutivnih sporazuma EU i pravila o državnoj pomoći. U radu je ukazano na uticaj prava EU na srpsko pravo državne pomoći dodeljene putem poreskih instrumenata.
AB  - A measure will be considered as State aid if through the transfer of State resources to recipients selectively grants an economic advantage and thereby distorts competition and affects trade between countries. In the paper certain aspects of State aid in the form of public revenue reduction have been analyzed. The authors research each of the elements of the definition of the fiscal State aid corroborating the analysis by relevant ECJ jurisprudence. They also point out that selective tax measures can simultaneously infringe both the rules on fundamental freedoms from TFEU and State aid law. The effects of the EU law on Serbian fiscal State aid law have been depicted throughout the paper.
PB  - Institut za uporedno pravo, Beograd
T2  - Strani pravni život
T1  - O pojmu poreske državne pomoći u pravu Evropske unije i uticaju na srpsko pravo
T1  - On the notion of fiscal state aid in the EU law and its impact on Serbia's law
EP  - 39
IS  - 2
SP  - 23
UR  - conv_1164
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2015",
abstract = "Neka mera smatraće se državnom pomoći ako transferom državnih resursa korisnicima selektivno pruža ekonomsku pogodnost i time narušava konkurenciju i trgovinu između zemalja. Predmet rada su samo određeni aspekti državne pomoći u vidu umanjenja javnih prihoda. Autori podvrgavaju analizi svaki od elemenata pojma poreske državne pomoći, potkrepljujući je odgovarajućim presudama sudova EU. Sem toga, oni ističu da selektivnim poreskim merama mogu da se istovremeno naruše i osnovne slobode iz konstitutivnih sporazuma EU i pravila o državnoj pomoći. U radu je ukazano na uticaj prava EU na srpsko pravo državne pomoći dodeljene putem poreskih instrumenata., A measure will be considered as State aid if through the transfer of State resources to recipients selectively grants an economic advantage and thereby distorts competition and affects trade between countries. In the paper certain aspects of State aid in the form of public revenue reduction have been analyzed. The authors research each of the elements of the definition of the fiscal State aid corroborating the analysis by relevant ECJ jurisprudence. They also point out that selective tax measures can simultaneously infringe both the rules on fundamental freedoms from TFEU and State aid law. The effects of the EU law on Serbian fiscal State aid law have been depicted throughout the paper.",
publisher = "Institut za uporedno pravo, Beograd",
journal = "Strani pravni život",
title = "O pojmu poreske državne pomoći u pravu Evropske unije i uticaju na srpsko pravo, On the notion of fiscal state aid in the EU law and its impact on Serbia's law",
pages = "39-23",
number = "2",
url = "conv_1164"
}

Popović, D.,& Ilić-Popov, G.. (2015). O pojmu poreske državne pomoći u pravu Evropske unije i uticaju na srpsko pravo. in Strani pravni život
Institut za uporedno pravo, Beograd.(2), 23-39.
conv_1164

Popović D, Ilić-Popov G. O pojmu poreske državne pomoći u pravu Evropske unije i uticaju na srpsko pravo. in Strani pravni život. 2015;(2):23-39.
conv_1164 .

Popović, Dejan, Ilić-Popov, Gordana, "O pojmu poreske državne pomoći u pravu Evropske unije i uticaju na srpsko pravo" in Strani pravni život, no. 2 (2015):23-39,
conv_1164 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
AU  - Popović, Dejan
PY  - 2014
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/752
AB  - U članku se analizira uticaj korupcije, kako administrativne, tako i koruptivnog ovladavanja državom, na poresku strukturu. Autori su ustanovili da postoji negativna korelacija između stepena korupcije i visine efektivnog poreskog opterećenja, izolujući simultani, direktno proporcionalni uticaj visine nominalnog poreskog opterećenja (koja bi mogla da odražava državnu intervenciju, inače glavni faktor korupcije) na razmere korupcije. Utvrđeno je da su efekti korupcije na smanjenje učešća pojedinih poreza u BDP različiti, pri čemu je učinak na neposredne poreze, uzete u celini, izraženiji. Način utvrđivanja poreza značajno opredeljuje izloženost pojedinog fiskaliteta administrativnoj korupciji: ona je veća kod poreza koji se utvrđuju rešenjem, gde poreski službenici i utvrđuju i kontrolišu porez, dok kod samooporezivanja i naplate po odbitku oni samo vrše kontrolu. Koruptivno ovladavanje državom izraženo je kod poreza koji su važni za uticajne koruptore. Tako su donošeni zakoni koji su onemogućavali oporezivanje kapitalnih dobitaka ili oštrije oporezivanje dividendi koje se isplaćuju u poreske rajeve, odnosno nisu donošeni propisi koji bi omogućili zakonom predviđeno oporezivanje dohotka na osnovu indicija o bogatstvu.
AB  - In the article an analysis of the impact of corruption, both administrative and state capture, on the tax structure is carried out. The authors established a negative correlation between the degree of corruption and the height of the effective tax burden, while isolating a simultaneous directly proportional impact of the nominal tax burden (which could reflect state intervention - the main corruption factor) on the scope of corruption. The effects of corruption on the decrease of individual taxes' share in GDP are diversified, with impact on direct taxes as a whole being more observable. The mode of tax assessment significantly determines exposure of certain tax to the administrative corruption: it is generally larger in case of taxes assessed by the decision of the competent tax officials who are carrying out both assessment and audit, while in the case of self-assessment and withholding they just perform audits implying limited exposure to corruption. Corruptive state capture is present in the case of taxes which are important for influential corruptors. That is why in Serbia laws preventing taxation of capital gains or heavier taxation of dividends and other income paid to non-residents located in the tax havens were adopted, while by-laws which should have enabled implementation of prescribed lump sum taxation based on external signs of wealth have not been enacted. The authors concluded that the anti-corruption strategy should rely on the increasing role of self-assessment, which could reduce the room for administrative corruption. Unclear and imprecise formulations of the tax norms facilitate corruption, because they create room for arbitrariness in interpretation and implementation of the laws and by-laws. It is therefore necessary to surprises discretion, simplify tax procedure and diminish the number of tax relief's.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Poreska struktura i korupcija
T1  - Tax structure and corruption
EP  - 22
IS  - 1
SP  - 5
VL  - 62
DO  - 10.5937/AnaliPFB1401005I
UR  - conv_323
ER  - 

@article{
author = "Ilić-Popov, Gordana and Popović, Dejan",
year = "2014",
abstract = "U članku se analizira uticaj korupcije, kako administrativne, tako i koruptivnog ovladavanja državom, na poresku strukturu. Autori su ustanovili da postoji negativna korelacija između stepena korupcije i visine efektivnog poreskog opterećenja, izolujući simultani, direktno proporcionalni uticaj visine nominalnog poreskog opterećenja (koja bi mogla da odražava državnu intervenciju, inače glavni faktor korupcije) na razmere korupcije. Utvrđeno je da su efekti korupcije na smanjenje učešća pojedinih poreza u BDP različiti, pri čemu je učinak na neposredne poreze, uzete u celini, izraženiji. Način utvrđivanja poreza značajno opredeljuje izloženost pojedinog fiskaliteta administrativnoj korupciji: ona je veća kod poreza koji se utvrđuju rešenjem, gde poreski službenici i utvrđuju i kontrolišu porez, dok kod samooporezivanja i naplate po odbitku oni samo vrše kontrolu. Koruptivno ovladavanje državom izraženo je kod poreza koji su važni za uticajne koruptore. Tako su donošeni zakoni koji su onemogućavali oporezivanje kapitalnih dobitaka ili oštrije oporezivanje dividendi koje se isplaćuju u poreske rajeve, odnosno nisu donošeni propisi koji bi omogućili zakonom predviđeno oporezivanje dohotka na osnovu indicija o bogatstvu., In the article an analysis of the impact of corruption, both administrative and state capture, on the tax structure is carried out. The authors established a negative correlation between the degree of corruption and the height of the effective tax burden, while isolating a simultaneous directly proportional impact of the nominal tax burden (which could reflect state intervention - the main corruption factor) on the scope of corruption. The effects of corruption on the decrease of individual taxes' share in GDP are diversified, with impact on direct taxes as a whole being more observable. The mode of tax assessment significantly determines exposure of certain tax to the administrative corruption: it is generally larger in case of taxes assessed by the decision of the competent tax officials who are carrying out both assessment and audit, while in the case of self-assessment and withholding they just perform audits implying limited exposure to corruption. Corruptive state capture is present in the case of taxes which are important for influential corruptors. That is why in Serbia laws preventing taxation of capital gains or heavier taxation of dividends and other income paid to non-residents located in the tax havens were adopted, while by-laws which should have enabled implementation of prescribed lump sum taxation based on external signs of wealth have not been enacted. The authors concluded that the anti-corruption strategy should rely on the increasing role of self-assessment, which could reduce the room for administrative corruption. Unclear and imprecise formulations of the tax norms facilitate corruption, because they create room for arbitrariness in interpretation and implementation of the laws and by-laws. It is therefore necessary to surprises discretion, simplify tax procedure and diminish the number of tax relief's.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Poreska struktura i korupcija, Tax structure and corruption",
pages = "22-5",
number = "1",
volume = "62",
doi = "10.5937/AnaliPFB1401005I",
url = "conv_323"
}

Ilić-Popov, G.,& Popović, D.. (2014). Poreska struktura i korupcija. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 62(1), 5-22.
https://doi.org/10.5937/AnaliPFB1401005I
conv_323

Ilić-Popov G, Popović D. Poreska struktura i korupcija. in Anali Pravnog fakulteta u Beogradu. 2014;62(1):5-22.
doi:10.5937/AnaliPFB1401005I
conv_323 .

Ilić-Popov, Gordana, Popović, Dejan, "Poreska struktura i korupcija" in Anali Pravnog fakulteta u Beogradu, 62, no. 1 (2014):5-22,
https://doi.org/10.5937/AnaliPFB1401005I .,
conv_323 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Kostić, Svetislav
PY  - 2013
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/703
AB  - Bearing in mind the very limited scope of the acquis which is supposed to be implemented within the Stabilization and Association Agreement framework, the second part of this article is dedicated to analysing the impact of the accession negotiations on direct taxation in the Southeast European countries. Although the closing of the tax chapter during the accession negotiations with a particular acceding country should imply the required full alignment of its direct tax legislation with the acquis, the reality in numerous cases in the previous enlargement processes is far from the expected. In the area of European Union (EU) secondary tax legislation analysis has shown that the accession procedure will, in most casts, ensure the timely and full compliance of an acceding country with its requirements. However, the alignment of acceding countries legislation with the part of EU direct tax law stemming from the negative integration processes is much more demanding. In essence, there can be no absolute certainty that every provision of an acceding country's direct tax legislation has been placed under sufficient scrutiny during the tax chapter negotiations process and that its required full alignment with the case law of the European Court of Justice (ECJ) has been ensured. The authors conclude with an observation that the various approaches applied to different countries which have attempted or are attempting to become EU Member States within the accession process, beg the question of the objectivity of the process and how important is the role of political influences and interests on the success of a particular country in joining the EU.
PB  - Kluwer Law Int, Alphen Aan Den Rijn
T2  - Intertax
T1  - The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part II Impact of Accession Negotiations on Direct Taxation in Acceding Countries
EP  - 570
IS  - 11
SP  - 558
VL  - 41
UR  - conv_3008
ER  - 

@article{
author = "Popović, Dejan and Kostić, Svetislav",
year = "2013",
abstract = "Bearing in mind the very limited scope of the acquis which is supposed to be implemented within the Stabilization and Association Agreement framework, the second part of this article is dedicated to analysing the impact of the accession negotiations on direct taxation in the Southeast European countries. Although the closing of the tax chapter during the accession negotiations with a particular acceding country should imply the required full alignment of its direct tax legislation with the acquis, the reality in numerous cases in the previous enlargement processes is far from the expected. In the area of European Union (EU) secondary tax legislation analysis has shown that the accession procedure will, in most casts, ensure the timely and full compliance of an acceding country with its requirements. However, the alignment of acceding countries legislation with the part of EU direct tax law stemming from the negative integration processes is much more demanding. In essence, there can be no absolute certainty that every provision of an acceding country's direct tax legislation has been placed under sufficient scrutiny during the tax chapter negotiations process and that its required full alignment with the case law of the European Court of Justice (ECJ) has been ensured. The authors conclude with an observation that the various approaches applied to different countries which have attempted or are attempting to become EU Member States within the accession process, beg the question of the objectivity of the process and how important is the role of political influences and interests on the success of a particular country in joining the EU.",
publisher = "Kluwer Law Int, Alphen Aan Den Rijn",
journal = "Intertax",
title = "The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part II Impact of Accession Negotiations on Direct Taxation in Acceding Countries",
pages = "570-558",
number = "11",
volume = "41",
url = "conv_3008"
}

Popović, D.,& Kostić, S.. (2013). The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part II Impact of Accession Negotiations on Direct Taxation in Acceding Countries. in Intertax
Kluwer Law Int, Alphen Aan Den Rijn., 41(11), 558-570.
conv_3008

Popović D, Kostić S. The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part II Impact of Accession Negotiations on Direct Taxation in Acceding Countries. in Intertax. 2013;41(11):558-570.
conv_3008 .

Popović, Dejan, Kostić, Svetislav, "The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part II Impact of Accession Negotiations on Direct Taxation in Acceding Countries" in Intertax, 41, no. 11 (2013):558-570,
conv_3008 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Kostić, Svetislav
PY  - 2013
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/702
AB  - By virtue of the stabilization and association process, aspiring Southeast European nations will begin the alignment of their legislation to EU standards much before they are granted the status of an official candidate and commence accession negotiations. Therefore, in the first part of this article, the authors assess the impact of the Stabilisation and Association Agreements (and the Interim Trade Agreements as their prelude) on direct taxation, regardless of accession negotiations, as well as the scope of the changes carried out in direct tax legislation and their potential as the starting points once the accession process commences. In other words, the first part of this article is dedicated to answering the question which parts of the acquis would have to be implemented by a Southeast European nation which is a candidate or a potential candidate for EU membership regardless of the success of the accession process. The conclusion which is drawn is that the pre-access ion negotiations phase of the EU integration processes of southeast European countries has a limited effect on their direct tax legislation, while the vast majority of the acquis will have to be subject to adoption within the accession negotiations phase of EU integration to which the second part of this article is dedicated to.
PB  - Kluwer Law Int, Alphen Aan Den Rijn
T2  - Intertax
T1  - The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part I
EP  - 491
IS  - 10
SP  - 478
VL  - 41
UR  - conv_3007
ER  - 

@article{
author = "Popović, Dejan and Kostić, Svetislav",
year = "2013",
abstract = "By virtue of the stabilization and association process, aspiring Southeast European nations will begin the alignment of their legislation to EU standards much before they are granted the status of an official candidate and commence accession negotiations. Therefore, in the first part of this article, the authors assess the impact of the Stabilisation and Association Agreements (and the Interim Trade Agreements as their prelude) on direct taxation, regardless of accession negotiations, as well as the scope of the changes carried out in direct tax legislation and their potential as the starting points once the accession process commences. In other words, the first part of this article is dedicated to answering the question which parts of the acquis would have to be implemented by a Southeast European nation which is a candidate or a potential candidate for EU membership regardless of the success of the accession process. The conclusion which is drawn is that the pre-access ion negotiations phase of the EU integration processes of southeast European countries has a limited effect on their direct tax legislation, while the vast majority of the acquis will have to be subject to adoption within the accession negotiations phase of EU integration to which the second part of this article is dedicated to.",
publisher = "Kluwer Law Int, Alphen Aan Den Rijn",
journal = "Intertax",
title = "The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part I",
pages = "491-478",
number = "10",
volume = "41",
url = "conv_3007"
}

Popović, D.,& Kostić, S.. (2013). The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part I. in Intertax
Kluwer Law Int, Alphen Aan Den Rijn., 41(10), 478-491.
conv_3007

Popović D, Kostić S. The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part I. in Intertax. 2013;41(10):478-491.
conv_3007 .

Popović, Dejan, Kostić, Svetislav, "The EU Integration Process and Direct Taxation from a Southeast European Perspective: Part I" in Intertax, 41, no. 10 (2013):478-491,
conv_3007 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2012
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/648
AB  - Samo sloboda kretanja kapitala iz SFEU ima i eksternu dimenziju. Najveći deo prava EU nije sadržan u primarnim izvorima (SEU i SFEU), nego u sekundarnom zakonodavstvu Unije (uredbama, direktivama, odlukama, preporukama i mišljenjima). Poput odredbi konstitutivnih sporazuma, i sekundarno zakonodavstvo ima direktan efekat. Analizi je podvrgnut uticaj direktiva iz domena harmonizacije direktnog oporezivanja na odnose sa trećim državama. Proširenje dejstva direktiva na treću zemlju podrazumeva postojanje posebnog sporazuma između EU i nje. No, direktive podležu implementaciji u državama članicama EU, pa tako postaju deo njihovog zakonodavstva. ESJ smatra da nacionalni sudovi treba da, uzimajući u obzir i svrhu nacionalnog zakona i činjenice slučaja, odluče da li je sloboda kretanja kapitala neposredno primenjiva i da, ukoliko jeste, isključe različit tretman sadržan u zakonu. Opravdanje za nejednak tretman često se nalazi u razlici u integrisanosti koja postoji između država članica EU, sa jedne strane, i tih država i treće zemlje, sa druge strane. Analizirana su i zakonska rešenja koja uređuju situacije u kojima se, u kontekstu s elementom treće države, pojavljuje stalna poslovna jedinica.
AB  - Only one of the four freedoms that represent the core of European Union economic and social policy has an external dimension, and that is free movement of capital. The EU law is predominantly contained in the Union’s secondary legislation (regulations, directives, decisions, recommendations and opinions), and not in the primary sources of law (TEU and TFEU). Both primary and secondary sources of the EU law may have direct effect. The main focus of this paper is the impact of the EU directives on direct taxation on third countries (i.e. non-member states). This impact is conditional on the existence of a special agreement between the EU and the country in question. However, directives have to be implemented in the member states, thus becoming part of their respective national legislation. It is ECJ’s position that the national courts, taking into consideration both the purpose of the national law and the facts of the case, should decide if the principle of free movement of capital is directly applicable and, if it is, to bar a differential treatment which derives from the law. The justification for an unequal treatment is frequently found in the differences in the degree of integration that exist among the member states, on the one hand, and between them and a third country, on the other. The authors also analyze legislation relating to permanent establishments when a third country is involved.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Eksterna dimenzija sekundarnog prava Evropske Unije o direktnim porezima
T1  - External dimension of the secondary EU law on direct taxes
EP  - 55
IS  - 1
SP  - 35
VL  - 60
UR  - conv_247
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2012",
abstract = "Samo sloboda kretanja kapitala iz SFEU ima i eksternu dimenziju. Najveći deo prava EU nije sadržan u primarnim izvorima (SEU i SFEU), nego u sekundarnom zakonodavstvu Unije (uredbama, direktivama, odlukama, preporukama i mišljenjima). Poput odredbi konstitutivnih sporazuma, i sekundarno zakonodavstvo ima direktan efekat. Analizi je podvrgnut uticaj direktiva iz domena harmonizacije direktnog oporezivanja na odnose sa trećim državama. Proširenje dejstva direktiva na treću zemlju podrazumeva postojanje posebnog sporazuma između EU i nje. No, direktive podležu implementaciji u državama članicama EU, pa tako postaju deo njihovog zakonodavstva. ESJ smatra da nacionalni sudovi treba da, uzimajući u obzir i svrhu nacionalnog zakona i činjenice slučaja, odluče da li je sloboda kretanja kapitala neposredno primenjiva i da, ukoliko jeste, isključe različit tretman sadržan u zakonu. Opravdanje za nejednak tretman često se nalazi u razlici u integrisanosti koja postoji između država članica EU, sa jedne strane, i tih država i treće zemlje, sa druge strane. Analizirana su i zakonska rešenja koja uređuju situacije u kojima se, u kontekstu s elementom treće države, pojavljuje stalna poslovna jedinica., Only one of the four freedoms that represent the core of European Union economic and social policy has an external dimension, and that is free movement of capital. The EU law is predominantly contained in the Union’s secondary legislation (regulations, directives, decisions, recommendations and opinions), and not in the primary sources of law (TEU and TFEU). Both primary and secondary sources of the EU law may have direct effect. The main focus of this paper is the impact of the EU directives on direct taxation on third countries (i.e. non-member states). This impact is conditional on the existence of a special agreement between the EU and the country in question. However, directives have to be implemented in the member states, thus becoming part of their respective national legislation. It is ECJ’s position that the national courts, taking into consideration both the purpose of the national law and the facts of the case, should decide if the principle of free movement of capital is directly applicable and, if it is, to bar a differential treatment which derives from the law. The justification for an unequal treatment is frequently found in the differences in the degree of integration that exist among the member states, on the one hand, and between them and a third country, on the other. The authors also analyze legislation relating to permanent establishments when a third country is involved.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Eksterna dimenzija sekundarnog prava Evropske Unije o direktnim porezima, External dimension of the secondary EU law on direct taxes",
pages = "55-35",
number = "1",
volume = "60",
url = "conv_247"
}

Popović, D.,& Ilić-Popov, G.. (2012). Eksterna dimenzija sekundarnog prava Evropske Unije o direktnim porezima. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 60(1), 35-55.
conv_247

Popović D, Ilić-Popov G. Eksterna dimenzija sekundarnog prava Evropske Unije o direktnim porezima. in Anali Pravnog fakulteta u Beogradu. 2012;60(1):35-55.
conv_247 .

Popović, Dejan, Ilić-Popov, Gordana, "Eksterna dimenzija sekundarnog prava Evropske Unije o direktnim porezima" in Anali Pravnog fakulteta u Beogradu, 60, no. 1 (2012):35-55,
conv_247 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2011
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/610
AB  - Samo sloboda kretanja kapitala iz SFEU ima i eksternu dimenziju. Unilateralni karakter mere iz čl. 63 SFEU objašnjava zbog čega su dometi ove eksterne dimenzije ograničeni. Slobodi kretanja kapitala veoma bliska sloboda poslovnog nastanjivanja - koja deluje samo u okviru unutrašnjeg tržišta Unije - postala je, kroz pristup 'glavnog aspekta', koji primenjuje ESJ, ventil kojim se umanjuje pritisak koji bi stvarala jednostrana, a široka primena slobode kretanja kapitala u odnosima između EU i trećih država. Ovo se posebno primećuje na terenu direktnih investicija. Autori podvrgavaju analizi i indirektne uticaje osnovnih sloboda u odnosima s trećim državama, i to u kontekstima: (1) slobode pružanja usluga, koja dotiče ne samo pružaoce, nego i korisnike usluga, koji nisu ograničeni na državljane države članice EU; (2) dileme da li država članica EU sme da zaključi sporazum s trećom državom, kojim državljanima te države članice daje određena prava koja nisu pružena državljanima drugih država članica; (3) zaštite prihoda čiji je izvor u trećoj državi; i (4) uskraćivanja tretmana najpovlašćenije nacije državljaninu, odnosno rezidentu treće države, koji bi se pozvao na zabranu diskriminacije iz ugovora o izbegavanju dvostrukog oporezivanja između dve države članice EU.
AB  - It is only the free movement of capital, as stipulated by TFEU, which also has an external dimension. The unilateral character of the measure from Art. 63 TFEU may explain why the scope of this external dimension is limited. Freedom of establishment, which is very close to the free movement of capital but which does not go beyond the Internal Market, via the ECJ's 'principal aspect' approach has become a valve for diminishing the pressure which would have been created by unilateral, but wide application of the free movement of capital in relations between the EU and third countries. This may especially be noticed in the domain of direct investments. The authors also analyse the indirect impact of fundamental freedoms in relations with third states in the following contexts: (1) freedom to provide services, which concerns the providers as well as the recipients, the latter not being confined to the nationals of the EU Member States; (2) dilemma whether a EU Member State is entitled to conclude an agreement with a third country which is granting the nationals of that Member State certain rights that are not given to the nationals of other Member States; (3) protection of income sourced in third countries; (4) denial of the MFN treatment to a third contry's national/resident, who would invoke the non-discrimination clause from a tax treaty between two EU Member States.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Pravo Evropske unije o direktnim porezima i treće države - eksterna dimenzija slobode kretanja kapitala
T1  - EU law on direct taxes and third countries: The external dimension of the free movement of capital
EP  - 27
IS  - 2
SP  - 5
VL  - 59
UR  - conv_229
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2011",
abstract = "Samo sloboda kretanja kapitala iz SFEU ima i eksternu dimenziju. Unilateralni karakter mere iz čl. 63 SFEU objašnjava zbog čega su dometi ove eksterne dimenzije ograničeni. Slobodi kretanja kapitala veoma bliska sloboda poslovnog nastanjivanja - koja deluje samo u okviru unutrašnjeg tržišta Unije - postala je, kroz pristup 'glavnog aspekta', koji primenjuje ESJ, ventil kojim se umanjuje pritisak koji bi stvarala jednostrana, a široka primena slobode kretanja kapitala u odnosima između EU i trećih država. Ovo se posebno primećuje na terenu direktnih investicija. Autori podvrgavaju analizi i indirektne uticaje osnovnih sloboda u odnosima s trećim državama, i to u kontekstima: (1) slobode pružanja usluga, koja dotiče ne samo pružaoce, nego i korisnike usluga, koji nisu ograničeni na državljane države članice EU; (2) dileme da li država članica EU sme da zaključi sporazum s trećom državom, kojim državljanima te države članice daje određena prava koja nisu pružena državljanima drugih država članica; (3) zaštite prihoda čiji je izvor u trećoj državi; i (4) uskraćivanja tretmana najpovlašćenije nacije državljaninu, odnosno rezidentu treće države, koji bi se pozvao na zabranu diskriminacije iz ugovora o izbegavanju dvostrukog oporezivanja između dve države članice EU., It is only the free movement of capital, as stipulated by TFEU, which also has an external dimension. The unilateral character of the measure from Art. 63 TFEU may explain why the scope of this external dimension is limited. Freedom of establishment, which is very close to the free movement of capital but which does not go beyond the Internal Market, via the ECJ's 'principal aspect' approach has become a valve for diminishing the pressure which would have been created by unilateral, but wide application of the free movement of capital in relations between the EU and third countries. This may especially be noticed in the domain of direct investments. The authors also analyse the indirect impact of fundamental freedoms in relations with third states in the following contexts: (1) freedom to provide services, which concerns the providers as well as the recipients, the latter not being confined to the nationals of the EU Member States; (2) dilemma whether a EU Member State is entitled to conclude an agreement with a third country which is granting the nationals of that Member State certain rights that are not given to the nationals of other Member States; (3) protection of income sourced in third countries; (4) denial of the MFN treatment to a third contry's national/resident, who would invoke the non-discrimination clause from a tax treaty between two EU Member States.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Pravo Evropske unije o direktnim porezima i treće države - eksterna dimenzija slobode kretanja kapitala, EU law on direct taxes and third countries: The external dimension of the free movement of capital",
pages = "27-5",
number = "2",
volume = "59",
url = "conv_229"
}

Popović, D.,& Ilić-Popov, G.. (2011). Pravo Evropske unije o direktnim porezima i treće države - eksterna dimenzija slobode kretanja kapitala. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 59(2), 5-27.
conv_229

Popović D, Ilić-Popov G. Pravo Evropske unije o direktnim porezima i treće države - eksterna dimenzija slobode kretanja kapitala. in Anali Pravnog fakulteta u Beogradu. 2011;59(2):5-27.
conv_229 .

Popović, Dejan, Ilić-Popov, Gordana, "Pravo Evropske unije o direktnim porezima i treće države - eksterna dimenzija slobode kretanja kapitala" in Anali Pravnog fakulteta u Beogradu, 59, no. 2 (2011):5-27,
conv_229 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
AU  - Popović, Dejan
PY  - 2011
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/574
AB  - Iako postupak ratifikacije SSP između EU i njenih država članica i Srbije još nije okončan, autori razmatraju posledice koje će SSP ostaviti - prvenstveno na terenu prava direktnih poreza. S jedne strane, svi ugovori o pridruživanju, pa i SSP, u pravu EU imaju direktan efekat, bez obzira na to što sadrže odredbu o rešavanju sporova o primeni i tumačenju sporazuma kroz Savet za stabilizaciju i pridruživanje i poseban arbitražni postupak. Evropski sud pravde (ESJ) smatra da odredba sporazuma o pridruživanju proizvodi direktan efekat kada, imajući u vidu njenu formulaciju i svrhu, kao i prirodu samog sporazuma, ona sadrži jasnu i preciznu obavezu, koja u svojoj primeni ili dejstvima, ne zahteva usvajanje bilo kakve naknadne mere. Štaviše, ESJ priznaje direktan efekat i aktima Saveta za stabilizaciju i pridruživanje. Od rešenja u domaćem pravu zavisi kako će se u tom pogledu ponašati sudovi u pridruženim državama. Ustav Srbije dopušta neposrednu primenu međunarodnih ugovora. Čl. 73, st. 2 SSP predviđa da će Srbija primenjivati određene propise EU i instrumente tumačenja koje je razvio ESJ. Autori, na kraju, analiziraju različite poreskopravne implikacije SSP, ukazujući na moguće ograničavanje slobode kretanja kapitala u slučaju kada kompanija - rezident Srbije ostvaruje dividende od filijale - rezidenta države članice EU, a učešće u kapitalu joj je manje od 25%; tada je ona lišena prava na poreski kredit, što je ESJ, razmatrajući britanski propis, kod koga je prag bio niži (10%), u slučaju FII Group Litigation ocenio kao diskriminaciju portfolio investicija.
AB  - Although the ratification procedure for the SAA between the EU and its Member States, of the one part, and Serbia, of the other, has not been finalized yet, the authors consider the consequences that SAA will create - primarily in the domain of direct taxation. On the one hand, all association agreements, including SAAs, have direct effect within the EU law, regardless of the fact that they contain a provision on the solution of the disputes on application and interpretation of the agreement via the Stabilisation and Association Council and special arbitration procedure. ECJ holds the position that a provision in an association agreement must be regarded as being directly applicable when, regard being had to its wording and the purpose and nature of the agreement itself, the provision contains a clear and precise obligation which is not subject, in its implementation or effects, to the adoption of any subsequent measure. Furthermore, ECJ also recognizes the direct effect of the decisions of the Stabilisation and Association Council. It is up to the solution in the domestic law how the courts in the associated countries would behave in this respect. The Constitution of Serbia provides for direct application of international treaties. Art. 73 (2) of SAA prescribes that Serbia shall apply certain EU rules and interpretative instruments adopted by the ECJ. Finally, the authors analyze various tax law implications of SAA, pointing out to a possible restriction of the free movement of capital in the case where a company - resident of Serbia is receiving dividends from its subsidiary - resident of an EU Member State, whereby its shareholding is less than 25%. Under these circumstances the recipient company is denied the right to a tax credit - the practice which ECJ, while considering a piece of UK legislation involving a lower threshold (10%), declared in FII Group Litigation as discrimination against portfolio investments.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Pravo direktnih poreza i Sporazum o stabilizaciji i pridruživanju Srbije Evropskoj uniji
T1  - The Law on direct taxes and Stabilisation and Association Agreement between Serbia and the EU
EP  - 34
IS  - 1
SP  - 5
VL  - 59
UR  - conv_215
ER  - 

@article{
author = "Ilić-Popov, Gordana and Popović, Dejan",
year = "2011",
abstract = "Iako postupak ratifikacije SSP između EU i njenih država članica i Srbije još nije okončan, autori razmatraju posledice koje će SSP ostaviti - prvenstveno na terenu prava direktnih poreza. S jedne strane, svi ugovori o pridruživanju, pa i SSP, u pravu EU imaju direktan efekat, bez obzira na to što sadrže odredbu o rešavanju sporova o primeni i tumačenju sporazuma kroz Savet za stabilizaciju i pridruživanje i poseban arbitražni postupak. Evropski sud pravde (ESJ) smatra da odredba sporazuma o pridruživanju proizvodi direktan efekat kada, imajući u vidu njenu formulaciju i svrhu, kao i prirodu samog sporazuma, ona sadrži jasnu i preciznu obavezu, koja u svojoj primeni ili dejstvima, ne zahteva usvajanje bilo kakve naknadne mere. Štaviše, ESJ priznaje direktan efekat i aktima Saveta za stabilizaciju i pridruživanje. Od rešenja u domaćem pravu zavisi kako će se u tom pogledu ponašati sudovi u pridruženim državama. Ustav Srbije dopušta neposrednu primenu međunarodnih ugovora. Čl. 73, st. 2 SSP predviđa da će Srbija primenjivati određene propise EU i instrumente tumačenja koje je razvio ESJ. Autori, na kraju, analiziraju različite poreskopravne implikacije SSP, ukazujući na moguće ograničavanje slobode kretanja kapitala u slučaju kada kompanija - rezident Srbije ostvaruje dividende od filijale - rezidenta države članice EU, a učešće u kapitalu joj je manje od 25%; tada je ona lišena prava na poreski kredit, što je ESJ, razmatrajući britanski propis, kod koga je prag bio niži (10%), u slučaju FII Group Litigation ocenio kao diskriminaciju portfolio investicija., Although the ratification procedure for the SAA between the EU and its Member States, of the one part, and Serbia, of the other, has not been finalized yet, the authors consider the consequences that SAA will create - primarily in the domain of direct taxation. On the one hand, all association agreements, including SAAs, have direct effect within the EU law, regardless of the fact that they contain a provision on the solution of the disputes on application and interpretation of the agreement via the Stabilisation and Association Council and special arbitration procedure. ECJ holds the position that a provision in an association agreement must be regarded as being directly applicable when, regard being had to its wording and the purpose and nature of the agreement itself, the provision contains a clear and precise obligation which is not subject, in its implementation or effects, to the adoption of any subsequent measure. Furthermore, ECJ also recognizes the direct effect of the decisions of the Stabilisation and Association Council. It is up to the solution in the domestic law how the courts in the associated countries would behave in this respect. The Constitution of Serbia provides for direct application of international treaties. Art. 73 (2) of SAA prescribes that Serbia shall apply certain EU rules and interpretative instruments adopted by the ECJ. Finally, the authors analyze various tax law implications of SAA, pointing out to a possible restriction of the free movement of capital in the case where a company - resident of Serbia is receiving dividends from its subsidiary - resident of an EU Member State, whereby its shareholding is less than 25%. Under these circumstances the recipient company is denied the right to a tax credit - the practice which ECJ, while considering a piece of UK legislation involving a lower threshold (10%), declared in FII Group Litigation as discrimination against portfolio investments.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Pravo direktnih poreza i Sporazum o stabilizaciji i pridruživanju Srbije Evropskoj uniji, The Law on direct taxes and Stabilisation and Association Agreement between Serbia and the EU",
pages = "34-5",
number = "1",
volume = "59",
url = "conv_215"
}

Ilić-Popov, G.,& Popović, D.. (2011). Pravo direktnih poreza i Sporazum o stabilizaciji i pridruživanju Srbije Evropskoj uniji. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 59(1), 5-34.
conv_215

Ilić-Popov G, Popović D. Pravo direktnih poreza i Sporazum o stabilizaciji i pridruživanju Srbije Evropskoj uniji. in Anali Pravnog fakulteta u Beogradu. 2011;59(1):5-34.
conv_215 .

Ilić-Popov, Gordana, Popović, Dejan, "Pravo direktnih poreza i Sporazum o stabilizaciji i pridruživanju Srbije Evropskoj uniji" in Anali Pravnog fakulteta u Beogradu, 59, no. 1 (2011):5-34,
conv_215 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Kostić, Svetislav
PY  - 2010
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/534
AB  - Autori ovog rada teže da prikažu osnovne poreske razloge koji stoje iza upotrebe stranih pravnih lica za usmeravanje ulaganja srpskih poreskih rezidenata - fizičkih lica, kako u Srbiju, tako i u druge države, pri čemu se posebna pažnja poklanja oblicima poreskog planiranja kroz upotrebu stranih pravnih lica i posledicama, odnosno mogućim poreskim uštedama koje se postižu na ovaj način. Autori zatim ukazuju na postojeće odredbe srpskog zakonodavstva, čija bi primena mogla da u velikoj meri sputa poresku evaziju kroz upotrebu stranih privrednih društava od strane srpskih poreskih rezidenata i analiziraju postupak i posledice te primene kako na zakonitu ali nelegitimnu, tako i na nezakonitu poresku evaziju. Na samom kraju autori primećuju da postojeća rešenja, iako bi mogla da budu veoma delotvorna u borbi protiv štetnih posledica navedenog oblika poreske evazije, nisu dovoljna i da bi ih bilo potrebno dopuniti na osnovu iskustava iz uporednih poreskopravnih sistema (CFC zakonodavstvo).
AB  - The authors of this paper strive to show the basic tax reasons which lie behind the use of foreign legal entities by Serbian tax resident individuals for channeling investments into Serbia and other countries. Particular attention is given to the tax planning through the use of foreign legal entities and to the consequences, i.e. potential tax savings, which can be achieved by their use. The authors further point to the existing provisions of Serbian law, whose application could greatly curtail tax avoidance and tax evasion through the use of foreign legal entities by Serbian tax residents, and analyze the procedure and consequences of their application on both tax avoidance and tax evasion. At the very end, the authors note that the existing solutions, although potentially very efficient in the struggle against the detrimental consequences of tax evasion and tax avoidance, are not sufficient, and that it would be necessary to amend them on the basis of experiences of comparative tax law systems (CFC legislation).
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - (Zlo)upotreba stranih pravnih lica za izbegavanje poreza u Srbiji
T1  - (Ab)use of foreign legal entities for the purposes of avoiding taxation in Serbia
EP  - 59
IS  - 2
SP  - 36
VL  - 58
UR  - conv_196
ER  - 

@article{
author = "Popović, Dejan and Kostić, Svetislav",
year = "2010",
abstract = "Autori ovog rada teže da prikažu osnovne poreske razloge koji stoje iza upotrebe stranih pravnih lica za usmeravanje ulaganja srpskih poreskih rezidenata - fizičkih lica, kako u Srbiju, tako i u druge države, pri čemu se posebna pažnja poklanja oblicima poreskog planiranja kroz upotrebu stranih pravnih lica i posledicama, odnosno mogućim poreskim uštedama koje se postižu na ovaj način. Autori zatim ukazuju na postojeće odredbe srpskog zakonodavstva, čija bi primena mogla da u velikoj meri sputa poresku evaziju kroz upotrebu stranih privrednih društava od strane srpskih poreskih rezidenata i analiziraju postupak i posledice te primene kako na zakonitu ali nelegitimnu, tako i na nezakonitu poresku evaziju. Na samom kraju autori primećuju da postojeća rešenja, iako bi mogla da budu veoma delotvorna u borbi protiv štetnih posledica navedenog oblika poreske evazije, nisu dovoljna i da bi ih bilo potrebno dopuniti na osnovu iskustava iz uporednih poreskopravnih sistema (CFC zakonodavstvo)., The authors of this paper strive to show the basic tax reasons which lie behind the use of foreign legal entities by Serbian tax resident individuals for channeling investments into Serbia and other countries. Particular attention is given to the tax planning through the use of foreign legal entities and to the consequences, i.e. potential tax savings, which can be achieved by their use. The authors further point to the existing provisions of Serbian law, whose application could greatly curtail tax avoidance and tax evasion through the use of foreign legal entities by Serbian tax residents, and analyze the procedure and consequences of their application on both tax avoidance and tax evasion. At the very end, the authors note that the existing solutions, although potentially very efficient in the struggle against the detrimental consequences of tax evasion and tax avoidance, are not sufficient, and that it would be necessary to amend them on the basis of experiences of comparative tax law systems (CFC legislation).",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "(Zlo)upotreba stranih pravnih lica za izbegavanje poreza u Srbiji, (Ab)use of foreign legal entities for the purposes of avoiding taxation in Serbia",
pages = "59-36",
number = "2",
volume = "58",
url = "conv_196"
}

Popović, D.,& Kostić, S.. (2010). (Zlo)upotreba stranih pravnih lica za izbegavanje poreza u Srbiji. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 58(2), 36-59.
conv_196

Popović D, Kostić S. (Zlo)upotreba stranih pravnih lica za izbegavanje poreza u Srbiji. in Anali Pravnog fakulteta u Beogradu. 2010;58(2):36-59.
conv_196 .

Popović, Dejan, Kostić, Svetislav, "(Zlo)upotreba stranih pravnih lica za izbegavanje poreza u Srbiji" in Anali Pravnog fakulteta u Beogradu, 58, no. 2 (2010):36-59,
conv_196 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2008
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/363
AB  - Izraz 'izvor' se, kao terminus technicus, u poreskom pravu koristi za označavanje teritorije na kojoj se nalazi objektivna činjenica (dohodak, imovina ili transakcija), koja predstavlja oporezivi događaj. I dok rezidentstvo stvara neograničenu poresku obavezu, izvor podrazumeva primenu teritorijalnog principa. Pravila o izvoru imaju dve različite uloge: (1) da definišu granicu između nerezidentovog dohotka koji podleže i koji ne podleže domaćem porezu ('ulazna' funkcija); i (2) da urede kredit za inostrani porez ('izlazna' funkcija). Fokusirajući se na 'ulaznu' ulogu, autori naglašavaju da najznačajniji poreskopolitički faktor koji se nalazi iza pravila o dohotku predstavlja obveznikova faktička i ekonomska veza sa datom vrstom dohotka. U analizu ulaze i drugi činioci, poput mogućnosti administriranja poreza. U mnogim državama ne postoje elaborirana pravila o izvoru, te se one oslanjaju na razrađenu praksu u pogledu iscrpne primene opšteg principa, kao i na široku mrežu važećih poreskih ugovora, koji sadrže eksplicitna ili implicitna pravila o izvoru za gotovo sve vrste dohotka. Pošto je mreža poreskih ugovora Srbije prilično ograničena, a relevantna sudska praksa praktično ne postoji, autori detaljno razrađuju odredbe poreskih ugovora i određene indikacije u domaćem zakonodavstvu da bi definisali smernice za određivanje izvora za različite vrste dohotka. Oni zaključuju da bi izvor aktivnog dohotka trebalo određivati prema mestu obveznikove delatnosti, a izvor pasivnog dohotka prema mestu delatnosti privrednog društva koje isplaćuje dividende, kamate i autorske naknade.
AB  - Technically, the term 'source' is used in the tax law to denominate the territory in which an objective fact, representing a chargeable event (income, capital or transaction) is located. While residence triggers off unlimited tax liability, source implies application of the territorial principle. Source rules have two distinct roles: (1) to define the boundary between the incomes of a non-resident person that is and that is not subject to domestic taxation ('inbound' role); and (2) to regulate the foreign tax credit ('outbound' role). The authors focus on the 'inbound' role of the source rules, and they point out that the most important tax policy factor which lies behind the source rules is the taxpayer's factual and economic nexus with the given type of income. Other considerations, such as easiness of administration of the tax, also enter into the analysis. Many countries do not have elaborate source rules, relying on a well-developed body of practice as to the detailed application of the general principle, as well as on the extensive network of tax treaties in place, containing explicit and implicit source rules for virtually all types of income. Since Serbia's tax treaty network is rather limited and relevant judicial cases practically non-existent, the authors carefully elaborate tax treaty provisions and certain indications in domestic legislation, in order to define guidelines for the determination of the source for various types of income It is their conclusion that active income should be sourced according to the taxpayer's place of activity, while passive income should be sourced by the place of activity of the company paying dividends, interest and royalties.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Utvrđivanje izvora dohotka u poreskom pravu
T1  - Determination of the source of income in the tax law
EP  - 120
IS  - 2
SP  - 96
VL  - 56
UR  - conv_130
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2008",
abstract = "Izraz 'izvor' se, kao terminus technicus, u poreskom pravu koristi za označavanje teritorije na kojoj se nalazi objektivna činjenica (dohodak, imovina ili transakcija), koja predstavlja oporezivi događaj. I dok rezidentstvo stvara neograničenu poresku obavezu, izvor podrazumeva primenu teritorijalnog principa. Pravila o izvoru imaju dve različite uloge: (1) da definišu granicu između nerezidentovog dohotka koji podleže i koji ne podleže domaćem porezu ('ulazna' funkcija); i (2) da urede kredit za inostrani porez ('izlazna' funkcija). Fokusirajući se na 'ulaznu' ulogu, autori naglašavaju da najznačajniji poreskopolitički faktor koji se nalazi iza pravila o dohotku predstavlja obveznikova faktička i ekonomska veza sa datom vrstom dohotka. U analizu ulaze i drugi činioci, poput mogućnosti administriranja poreza. U mnogim državama ne postoje elaborirana pravila o izvoru, te se one oslanjaju na razrađenu praksu u pogledu iscrpne primene opšteg principa, kao i na široku mrežu važećih poreskih ugovora, koji sadrže eksplicitna ili implicitna pravila o izvoru za gotovo sve vrste dohotka. Pošto je mreža poreskih ugovora Srbije prilično ograničena, a relevantna sudska praksa praktično ne postoji, autori detaljno razrađuju odredbe poreskih ugovora i određene indikacije u domaćem zakonodavstvu da bi definisali smernice za određivanje izvora za različite vrste dohotka. Oni zaključuju da bi izvor aktivnog dohotka trebalo određivati prema mestu obveznikove delatnosti, a izvor pasivnog dohotka prema mestu delatnosti privrednog društva koje isplaćuje dividende, kamate i autorske naknade., Technically, the term 'source' is used in the tax law to denominate the territory in which an objective fact, representing a chargeable event (income, capital or transaction) is located. While residence triggers off unlimited tax liability, source implies application of the territorial principle. Source rules have two distinct roles: (1) to define the boundary between the incomes of a non-resident person that is and that is not subject to domestic taxation ('inbound' role); and (2) to regulate the foreign tax credit ('outbound' role). The authors focus on the 'inbound' role of the source rules, and they point out that the most important tax policy factor which lies behind the source rules is the taxpayer's factual and economic nexus with the given type of income. Other considerations, such as easiness of administration of the tax, also enter into the analysis. Many countries do not have elaborate source rules, relying on a well-developed body of practice as to the detailed application of the general principle, as well as on the extensive network of tax treaties in place, containing explicit and implicit source rules for virtually all types of income. Since Serbia's tax treaty network is rather limited and relevant judicial cases practically non-existent, the authors carefully elaborate tax treaty provisions and certain indications in domestic legislation, in order to define guidelines for the determination of the source for various types of income It is their conclusion that active income should be sourced according to the taxpayer's place of activity, while passive income should be sourced by the place of activity of the company paying dividends, interest and royalties.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Utvrđivanje izvora dohotka u poreskom pravu, Determination of the source of income in the tax law",
pages = "120-96",
number = "2",
volume = "56",
url = "conv_130"
}

Popović, D.,& Ilić-Popov, G.. (2008). Utvrđivanje izvora dohotka u poreskom pravu. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 56(2), 96-120.
conv_130

Popović D, Ilić-Popov G. Utvrđivanje izvora dohotka u poreskom pravu. in Anali Pravnog fakulteta u Beogradu. 2008;56(2):96-120.
conv_130 .

Popović, Dejan, Ilić-Popov, Gordana, "Utvrđivanje izvora dohotka u poreskom pravu" in Anali Pravnog fakulteta u Beogradu, 56, no. 2 (2008):96-120,
conv_130 .

TY  - CONF
AU  - Popović, Dejan M.
AU  - Ilić-Popov, Gordana
PY  - 2000
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/147
AB  - Iako poreska politika ima samo dopunski značaj u sferi akcionarstva, ona treba da bude postavljena tako da ne deluje destimulativno na razvoj tržišta akcija. U tom smislu, oporezivu dobit preduzeća treba umanjiti za investicije u akcije i udele; treba ukinuti porez na berzanske usluge privilegovan poreski tretman koji uživaju dugoročni kapitalni dobici treba jednako da bude obezbeđen i pravnim i fizičkim licima; itd. No, da bi se omogućio stvarni razvoj akcionarstva u Srbiji, potrebno je da se prethodno obezbede odgovarajući institucionalni uslovi i da se eliminišu svi oni negativni faktori koji su do sada sputavali takav razvoj. Tako, berzama treba konačno dodeliti ono mesto koje im inače pripada u tržišnim privredama; treba dozvoliti prodaju (na berzi ili van nje) akcija koje akcionari-fizička lica dobiju u procesu privatizacije pod privilegovanim uslovima; najzad - i najvažnije - treba izmeniti ukorenjeni negativni aksiološki stav prema privatnoj svojini, i dalje prisutan u krugovima gde se donose najznačajnije strateške odluke. U takvom, drukčijem ambijentu, nužno je formulisati dugoročnu strategiju razvoja akcionarstva i definisati stabilnu poresku politiku vis-à-vis toga razvoja, čime bi se izbegla dalja lutanja, karakteristična za proteklu deceniju.
PB  - Udruženje pravnika u privredi Srbije, Beograd
C3  - Pravo i privreda
T1  - Poreska politika i akcije - decenija lutanja
T1  - Tax policy and shares: A decade of groping in the dark
EP  - 545
IS  - 5-8
SP  - 533
VL  - 37
UR  - conv_1846
ER  - 

@conference{
author = "Popović, Dejan M. and Ilić-Popov, Gordana",
year = "2000",
abstract = "Iako poreska politika ima samo dopunski značaj u sferi akcionarstva, ona treba da bude postavljena tako da ne deluje destimulativno na razvoj tržišta akcija. U tom smislu, oporezivu dobit preduzeća treba umanjiti za investicije u akcije i udele; treba ukinuti porez na berzanske usluge privilegovan poreski tretman koji uživaju dugoročni kapitalni dobici treba jednako da bude obezbeđen i pravnim i fizičkim licima; itd. No, da bi se omogućio stvarni razvoj akcionarstva u Srbiji, potrebno je da se prethodno obezbede odgovarajući institucionalni uslovi i da se eliminišu svi oni negativni faktori koji su do sada sputavali takav razvoj. Tako, berzama treba konačno dodeliti ono mesto koje im inače pripada u tržišnim privredama; treba dozvoliti prodaju (na berzi ili van nje) akcija koje akcionari-fizička lica dobiju u procesu privatizacije pod privilegovanim uslovima; najzad - i najvažnije - treba izmeniti ukorenjeni negativni aksiološki stav prema privatnoj svojini, i dalje prisutan u krugovima gde se donose najznačajnije strateške odluke. U takvom, drukčijem ambijentu, nužno je formulisati dugoročnu strategiju razvoja akcionarstva i definisati stabilnu poresku politiku vis-à-vis toga razvoja, čime bi se izbegla dalja lutanja, karakteristična za proteklu deceniju.",
publisher = "Udruženje pravnika u privredi Srbije, Beograd",
journal = "Pravo i privreda",
title = "Poreska politika i akcije - decenija lutanja, Tax policy and shares: A decade of groping in the dark",
pages = "545-533",
number = "5-8",
volume = "37",
url = "conv_1846"
}

Popović, D. M.,& Ilić-Popov, G.. (2000). Poreska politika i akcije - decenija lutanja. in Pravo i privreda
Udruženje pravnika u privredi Srbije, Beograd., 37(5-8), 533-545.
conv_1846

Popović DM, Ilić-Popov G. Poreska politika i akcije - decenija lutanja. in Pravo i privreda. 2000;37(5-8):533-545.
conv_1846 .

Popović, Dejan M., Ilić-Popov, Gordana, "Poreska politika i akcije - decenija lutanja" in Pravo i privreda, 37, no. 5-8 (2000):533-545,
conv_1846 .