Suspenzivno dejstvo žalbe u poreskom upravnom postupku Republike Srbije

Abstract

Predmet ovog članka je analiza redovnog pravnog sredstva u poreskom upravnom postupku Republike Srbije, sa osvrtom na njegovu delotvornost. Analiziramo postupak po žalbi protiv poreskih upravnih akata sa naglaskom na zahtev za odlaganje izvršenja, kojim se, u posebnom postupku pred drugostepenim poreskim organom, ili Upravnim sudom, ostvaruje suspenzija izvršenja ožalbenog poreskog upravnog akta. Takođe, analizom obuhvatamo i oskudne, ali markantne, primere sudske prakse u ovoj oblasti poreske materije. Zastupamo stanovište da, u Srbiji kao zemlji u razvoju, kao izuzetak od pravila, treba zadržati princip nesuspenzivnog dejstva žalbe, u svrhu efikasnije naplate poreza i zaštite interesa fiskusa. Međutim, smatramo da je u izuzetnim slučajevima, kada je imovina poreskih obveznika ugrožena i njihov opstanak doveden u pitanje, neophodno omogućiti zaštitu prava poreskih obveznika kroz odlaganje izvršenja poreskog upravnog akta. Zaključujemo da neprimena instituta odlaganja izvršenja u predviđenim situacijama daje rezultat nedelotvornosti žalbe kao pravnog sredstva. De lege ferenda ukazujemo na potrebu dvostepenosti upravnog sudstva i organizovanju poreskih odeljenja u Upravnom sudu.

Subject of this article is the analysis of the appeal in tax administrative process of the Republic of Serbia, with special survey of its effectiveness. We shall analyze the appeal procedure in regards to tax administrative acts with accentuation on action for suspense of enforcement by which, in a special proceeding before second instance or Administrative court, a suspension of enforcement can be achieved. Scope of this article shall also be on rare, but landmark, examples of the case law regarding matter at hand. We argue that, in Serbia as a developing country, as an exception, non-suspensive effect of appeal rule should be maintained in order to realize the goal of efficiency in tax collection and the protection of Treasury interests. However, we also argue that in exceptional circumstances, when property of tax payers is threatened, it is necessary to allow an effective remedy by the means of suspending the enforcement of tax administrative act. We conclude that, as a result of non-application of suspension, appeal will be a non-effective remedy. De lege ferenda we point out the need for introducing a second instance before Administrative court and we propose formation of special tax departments in Administrative court.