Načelo fakticiteta u svetlu primene pravila o transfernim cenama i utanjenoj kapitalizaciji u srpskom poreskom pravu

Abstract

Ovaj rad proučava odnos između dva ključna načela srpskog poreskog prava, načela fakticiteta i načela 'van dohvata ruke' i pokušava da pronikne u praktične posledice njihove interakcije. Istraživanjem mogućih tumačenja postojeće norme člana 9. ZPPPA kojom je predviđeno načelo fakticiteta dolazi se do zaključka da bi je bilo potrebno izmeniti tako da odslikava nameru zakonodavca da propiše antiabuzivno pravilo, a ne opšte načelo poreskog postupka. Autor zatim nastavlja da ukazuje na posledice primene načela fakticiteta po primeni pravila o transfernim cenama i utanjenoj kapitalizaciji, i teži da utvrdi moguće domete te primene iz ugla poreskih organa, ali i poreskih obveznika. Pored izmene odredbe o načelu fakticiteta autor se zalaže i za unošenje izričitih zakonskih pravila za uređivanje posledica i postupka primene načela fakticiteta po primeni pravila o utanjenoj kapitalizaciji i transfernim cenama.

This article examines the relationship between two key principles of Serbian tax law, the substance over form doctrine and the at arm's length principle, and attempts to determine the practical consequences of their interaction. By analyzing the potential interpretation of the provision of Article 9. of the Serbian Tax Procedure and Tax Administration Law a conclusion is reached on the need for amending it so that it reflects the intent of the lawmaker to prescribe and anti-abuse rule and not a general principle of tax procedure. The author then continues to present the consequences of the application of the substance over form doctrine following the application of the transfer pricing and thin capitalization provisions and strives to determine the possible reaches of such an application from the perspective of tax authorities as well as tax payers. In addition to amending the provisions on the substance over form doctrine, the author is advocating the introduction of explicit legal provisions on the regulation of the consequences of and the procedure for the implementation of the substance over form doctrine following the application of the transfer pricing and thin capitalization rules.