Top

Hint

Swipe to navigate through the chapters of this book

Published in:

Read chapter Read first chapter

2020 | OriginalPaper | Chapter

The Criminal Offense of Tax Evasion in the Law of the Republic of Serbia and International Standards

Authors : Aladin Šemović, Šaban Gračanin, Dženan Koca

Published in: Sustainable Development and Social Responsibility—Volume 2

Publisher: Springer International Publishing

Abstract

This paper addresses the challenges of Tax evasion and the degree to which the Republic of Serbia’s laws have been harmonized with international standards in this area. Tax evasion is a problem faced by every country in the world to a greater or lesser degree. Crimes of tax evasion are often followed by money laundering and other methods of financial fraud, which creates an even more significant problem. These financial crimes, which jeopardize the financial systems within countries, have led to the establishment of international instruments in which countries cooperate to combat these crimes. The Republic of Serbia is also faced with this problem, leading to its formal criminalization under the Criminal Code. However, the use of this criminalization in practice causes numerous problems related to differing interpretations of tax codes on account of the complexity of the financial laws and regulations.

To get access to this content you need the following product:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt 90 Tage mit der neuen Mini-Lizenz testen!

inform now

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 390 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Maschinenbau + Werkstoffe

Jetzt 90 Tage mit der neuen Mini-Lizenz testen!

inform now

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt 90 Tage mit der neuen Mini-Lizenz testen!

inform now

previous chapter Sustainable Tourism Development in Historical Cities Case Study: Karak, Jordan

next chapter The Legal Status of Nuclear Energy in the United Arab Emirates: Great Ambitions, Great Partnership, Sustainability and Complete Respect of International Law

Criminal Code, “Official Gazette of RS,” no. 85/2005, 88/2005-ispr., 107/2005-ispr., 72/2009, 11/2009 and 121/2012.

Source: Bora Čejović, Criminal law in judicial practice: special part, Lion Mark, Kragujevac, 2008, p. 572.

Judgment of the Appellate Court in Kragujevac Kž1 no.2666/10 from 07.09.2010 (downloaded from: Propisi.com).

Judgment of the Appellate Court in Kragujevac Kž no.187/14 from 27.02.2014 (downloaded from: Propisi.com).

Judgment of the Supreme Court of Serbia Kzp 283/07 (downloaded from: Propisi.com).

Answers from the Criminal Division of the Appellate Court in Kragujevac, adopted at the session held on 03.12.2014, on the controversial issues raised by the Criminal Offices of the Basic Court in Jagodina and Čačak.

J anko Lazarević, Milan Škulić, “Basic planned changes to the Criminal Code of Serbia,” Bulletin of the Supreme Court, no. 2/2015, p. 56.

“Official Gazette of RS” no. 94/16.

Judgment of the Appellate Court in Kragujevac Kž1-362/13 from 06.02.2014 (unpublished decision).

Judgment of the Appellate Court in Kragujevac Kž1-4088/13 from 18.02.2014 (unpublished decision).

Judgment of the Appellate Court of Kragujevac Kž1- 249/15 from 16.04.2015 (unpublished decision).

Judgment of the Appellate Court of Kragujevac Kž1-1608/14 from 29.01.2015 (unpublished decision).

“Official Gazette of RS,” no. 84/2004, 86/2004, 61/2005, 61/2007, 93/2012, 108/2013, 68/2014, 142/2014, 83/2015.

The circulation of goods for compensation is equated with the acquisition of goods that are part of the taxpayer’s business property for the personal needs of the founders, owners, employees, or other individuals.

“Official Gazette RS,” no. 118/12.

Personal consumption is also considered to be a shortage of goods, in addition to a defect that can be justified by force majeure or in another prescribed manner (natural disaster, theft, traffic accident, etc.) determined on the basis of the act of the competent authority or organization.

Art. 18. Para. 2. Point 2. Law on Commercial Enterprises, “Official Gazette of RS,” no. 36/2011, 99/2011, 83/2014, 5/2015.

Art. 10. Law on Accounting, “Official Gazette of RS” no. 62/2013.

Please note that these are the most recent regulations at the time of writing.

Judgment of the Appellate Court in Novi Sad Kž 1 – 3055/12 from 14.05.2013 (downloaded from: Propisi.com).

Judgment of the Appellate Court in Kragujevac Kž.1-844/15 from 17.11.2015 (unpublished decision).

Decision of the Appellate Court in Niš Kžl no. 431/10(downloaded from: Bulletin of the Appellate Court in Niš, no. 1/2010).

Judgment of the Appellate Court in Kragujevac Kž1 362/13 from 06.02.2014 (unpublished decision).

“Official Gazette of RS,” no. 97/2008.

In the basic form, the obligation of payment avoided represents an objective requirement of incrimination.

Zoran Stojanović, Commentary of the Criminal Code, Official Gazette, Belgrade, 2012, pp. 678–679.

Order Art. 61. Para. 5. of the CC states: “If an extended criminal offense includes criminal offenses whose significance is a certain amount of money, it will be considered that the extended criminal offense has resulted in the sum of the amounts accumulated by the individual acts if this is covered by the unique intent of the perpetrator.”

Judgment of the Appellate Court in Kragujevac Kž 1-4670/10 from 24.09.2010 (downloaded from: Propisi.com).

The same view was taken into account in the judgment of the Appellate Court of Kragujevac Kž1-4088/13 from 18.02.2014 (unpublished decision).

Judgment of the Appellate Court in Kragujevac Kž 1-249/15 from 16.04.2015 (unpublished).

Decision of the Appellate Court in Novi Sad Kž1-2739/11 from 15.04.2013 (downloaded from: Propisi.com).

Judgment of the Supreme Court of Cassation Kzz 56/11 from 31.08.2011 (downloaded from: Propisi.com).

Judgment of the District Court in Niš Kž 1001/06 (downloaded from: Propisi.com).

In theory, it is correct that there was no room for the inclusion of this incrimination into the basic criminal legislation and that the aforementioned actions should have been prescribed as an misdemeanor. See: Nataša Delić, New solutions in a special part of the CC of Serbia, Faculty of Law, University of Belgrade, Belgrade, 2014, p. 79.

Zoran Stojanović, ibid., p. 681.

Decision of the Appellate Court in Belgrade Kž2 137/15 from 03.02.2015 (from: http://www.bg.ap.sud.rs/cr/articles/sudska-praksa/izabrane-sentence/krivicno-odeljenje/, accessed 05.04.2016).

Mirko Kulić, Goran Milošević, “Ratio of criminal offense of tax evasion and non-payment of tax on deduction in Serbian criminal law,” Annals of the Faculty of Law in Belgrade, no. 2/2011, p. 332.

Zoran Stojanović, ibid., p. 680.

Ibid.

Details of these other tax crimes in: Gordana Ilić Popov, “Tax crimes in Serbian tax legislation,” Science-Security-Policy, no. 1/2016, pp. 40–56.

Radmila Dragičević – Dičić, “Along with amendments to the Criminal Code,” Bulletin of the Supreme Court of Cassation, no. 2/2015, p. 25.

Art. 10. Law on Accounting, “Official Gazette of RS,” no. 62/2013. Art. 18. Para. 2. Point 2. Law on Commercial Enterprises, “Official Gazette of RS,” no. 36/2011, 99/2011, 83/2014, 5/2015

Čejović, B.: Criminal Law in Judicial Practice: Special Part, p. 572. Kragujevac, Lion Mark (2008)

Criminal Code, “Official Gazette of RS,” no. 85/2005, 88/2005-ispr., 107/2005-ispr., 72/2009, 11/2009 and 121/2012

Decision of the Appellate Court in Niš Kžl no. 431/10 (downloaded from: Bulletin of the Appellate Court in Niš, no. 1/2010)

Decision of the Appellate Court in Novi Sad Kž1-2739/11 from 15.04.2013 (downloaded from: Propisi.com)

Decision of the Appellate Court in Belgrade Kž2 137/15 from 03.02.2015 (from: http://www.bg.ap.sud.rs/cr/articles/sudska-praksa/izabrane-sentence/krivicno-odeljenje/, accessed 05.04.2016)

Delić, N.: New Solutions in a Special Part of the CC of Serbia, p. 79. Faculty of Law, University of Belgrade, Belgrade (2014)

Dragičević-Dičić, R.: Along with amendments to the Criminal Code. Bulletin of the Supreme Court of Cassation, no. 2/2015, p. 25

Ilić Popov, G.: Tax crimes in Serbian tax legislation. Science-Security-Policy, no. 1/2016, pp. 40–56

Judgment of the Appellate Court in Kragujevac Kž1 362/13 from 06.02.2014 (unpublished decision)

Judgment of the Appellate Court in Kragujevac Kž1 no. 2666/10 from 07.09.2010 (downloaded from: Propisi.com)

Judgment of the Appellate Court in Kragujevac Kž no. 187/14 from 27.02.2014 (downloaded from: Propisi.com)

Judgment of the Supreme Court of Serbia Kzp 283/07 (downloaded from: Propisi.com)

Judgment of the Appellate Court in Kragujevac Kž1-362/13 from 06.02.2014 (unpublished decision)

Judgment of the Appellate Court in Kragujevac Kž1-4088/13 from 18.02.2014 (unpublished decision)

Judgment of the Appellate Court of Kragujevac Kž1- 249/15 from 16.04.2015 (unpublished decision)

Judgment of the Appellate Court of Kragujevac Kž1-1608/14 from 29.01.2015 (unpublished decision)

Judgment of the Appellate Court in Novi Sad Kž 1 – 3055/12 from 14.05.2013 (downloaded from: Propisi.com)

Judgment of the Appellate Court in Kragujevac Kž.1-844/15 from 17.11.2015 (unpublished decision)

Judgment of the Appellate Court in Kragujevac Kž 1-4670/10 from 24.09.2010 (downloaded from: Propisi.com)

Judgment of the Appellate Court in Kragujevac Kž 1-249/15 from 16.04.2015 (unpublished)

Judgment of the Supreme Court of Cassation Kzz 56/11 from 31.08.2011 (downloaded from: Propisi.com)

Judgment of the District Court in Niš Kž 1001/06 (downloaded from: Propisi.com)

Kulić, M., Milošević, G.: Ratio of criminal offense of tax evasion and non-payment of tax on deduction in Serbian criminal law. Annals of the Faculty of Law in Belgrade, no. 2/2011, p. 332

Lazarević, J., Škulić, M.: Basic planned changes to the Criminal Code of Serbia. Bulletin of the Supreme Court, no. 2/2015, p. 56

“Official Gazette of RS,” no. 84/2004, 86/2004, 61/2005, 61/2007, 93/2012, 108/2013, 68/2014, 142/2014, 83/2015

“Official Gazette of RS,” no. 97/2008

“Official Gazette RS,” no. 118/12

“Official Gazette of RS,” no. 94/16

Stojanović, Z.: Commentary of the Criminal Code, pp. 678–679. Official Gazette, Belgrade (2012)

Title: The Criminal Offense of Tax Evasion in the Law of the Republic of Serbia and International Standards
Authors: Aladin Šemović
Šaban Gračanin
Dženan Koca
Publisher: Springer International Publishing
Book: Sustainable Development and Social Responsibility—Volume 2
Print ISBN: 978-3-030-32901-3

Electronic ISBN: 978-3-030-32902-0

Copyright Year: 2020
DOI: https://doi.org/10.1007/978-3-030-32902-0_35

Springer Professional

Hint

Swipe to navigate through the chapters of this book

Abstract

Please log in to get access to this content

To get access to this content you need the following product:

Springer Professional "Wirtschaft+Technik"

Springer Professional "Technik"

Springer Professional "Wirtschaft"

Premium Partner