Odnos poreskog prava i privatnog prava

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.