Pogled na opšti poreski procesni zakon - neke odabrane upravne dileme

Abstract

Autor predlaže donošenje potpuno novog opšteg poreskog procesnog zakona Srbije koji bi bio kraći, jednostavniji, savremeniji, precizniji, uz jasan i dosledan odnos sa Zakonom o opštem upravnom postupku (dalje u tekstu: ZUP). Njime bi se naročito doprinelo delotvornijem zadovoljenju i pripadajućeg javnog - fiskalnog interesa, i pojedinačnih interesa građana i pravnih lica u poreskim upravnim stvarima; lakšem i potpunijem ostvarenju i zaštiti kako zakonitosti, tako i sloboda i prava građana u procesu neposredne primene propisa u ovoj slojevitoj i delikatnoj upravnoj materiji. Novi opšti poreski upravno-procesni propis imao bi u pogledu svojih načela (predviđenih krucijalnih principa) primat nad drugim posebnim procesnim poreskim zakonima, ali ne i u odnosu na načela ZUP-a. Ova potonja ostaju da vrede jednako i obavezujuće u svim upravnim oblastima, pa i u onoj poreskoj. De lege ferenda, autor smatra prikladnim novi naziv zakona - Zakon o poreskom postupku, pri čemu poreska uprava treba da bude uređena posebnim organizacionim zakonom.

The author proposes the adoption of a completely new Law on general Tax procedure in Serbia, which would be shorter, simpler, more modern and more precise, with clear and consistent relationship with the Law on general administrative procedure. It would particularly contribute to a more effective satisfying of public fiscal interest as well as individual interests of individual citizens and legal entities in tax administrative matters, easier and more complete realization and protection of legality, freedoms and rights of citizens in the process of direct application of regulations in these intricate and delicate administrative matters. The new Law on general Tax administrative procedural would have primacy in respect of his principles (crucial principles) over other special procedural tax laws, but not over the principles of the Law on general administrative procedure. It remains to be valid and binding in all administrative areas, including that of tax. De lege ferenda, author considers a new name of the law - Law on Tax procedure more appropriate, whereby the Tax administration should be regulated by lex specialis.