{"id":10231,"date":"2023-12-24T14:59:44","date_gmt":"2023-12-24T14:59:44","guid":{"rendered":"https:\/\/pravnizapisi.rs\/?page_id=10231"},"modified":"2023-12-24T14:59:45","modified_gmt":"2023-12-24T14:59:45","slug":"10231-2","status":"publish","type":"page","link":"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/","title":{"rendered":""},"content":{"rendered":"

PRAVNI ZAPISI \u2022 Year XIV \u2022 No. 2 \u2022 pp. 358-383<\/p>\n

THE EFFECTS OF MODERN TECHNOLOGY ON LEGAL CERTAINTY IN TAX LAW: THE NEW FRONTIER<\/strong><\/h3>\n
\"\"<\/a>
Language: English<\/em><\/figcaption><\/figure>\n

Svetislav V. Kosti\u0107
\n<\/strong>Associate Professor, University of Belgrade Faculty of Law, Belgrade
\n<\/strong>e-mail: <\/strong>skostic@ius.bg.ac.rs<\/strong><\/a><\/h4>\n

Jelena Jerini\u0107
\n<\/strong>Professor of Law, Union University Law School Belgrade
\n<\/strong>e-mail: <\/strong>jelena.jerinic@pravnifakultet.edu.rs<\/strong><\/a><\/h4>\n

<\/h4>\n

<\/h4>\n

<\/h4>\n

.<\/span><\/p>\n

Pravni zapisi, No. 2\/2023, pp. 358-383<\/p>\n

Original Scientific Article<\/p>\n

DOI<\/strong>: 10.5937\/pravzap0-47289<\/p>\n

KEY WORDS
\n<\/strong><\/span>legal certainty, legitimate expectations, right to good administration, tax administration, tax law, dormant legislation, public hearing<\/p>\n

ABSTRACT
\n<\/strong><\/span>The speedy reforms of Serbia\u2019s tax legislation, often introduced on the basis of comparative sources, has created a significant body of dormant legislation, due to the lack of knowledge and experience to implement them. The article explores some aspects of legitimacy of Serbian tax legislation, namely the consequences of the misalignment of tax law provisions with taxpayers behavior, using the example of unregistered freelancer taxation. The authors address fundamental legal certainty issues arising from the clash between changes brought on by innovation and imposition of static tax legislation to circumstances unimaginable at the time the legislation was enacted. Analysis has shown that Serbian legislation and caselaw do not provide an effective remedy for these cases, since the principle of legitimate expectations, as developed elsewhere in Europe, is still distant. The authors propose a specific institutional mechanism for overcoming uncertainty in similar situations.<\/p>\n

.<\/p>\n","protected":false},"excerpt":{"rendered":"

PRAVNI ZAPISI \u2022 Year XIV \u2022 No. 2 \u2022 pp. 358-383 THE EFFECTS OF MODERN TECHNOLOGY ON LEGAL CERTAINTY IN TAX LAW: THE NEW FRONTIER Svetislav V. Kosti\u0107 Associate Professor, University of Belgrade Faculty of Law, Belgrade e-mail: skostic@ius.bg.ac.rs Jelena Jerini\u0107 Professor of Law, Union University Law School Belgrade e-mail: jelena.jerinic@pravnifakultet.edu.rs . Pravni zapisi, No. 2\/2023, pp. 358-383 Original Scientific Article DOI: 10.5937\/pravzap0-47289 KEY WORDS legal certainty, legitimate expectations, right to good administration, tax administration, tax law, dormant legislation, public hearing ABSTRACT The speedy reforms of Serbia\u2019s tax legislation, often introduced on the basis of comparative sources, has created a […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":10187,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-article.php","meta":{"footnotes":""},"class_list":["post-10231","page","type-page","status-publish","hentry"],"yoast_head":"\n- Pravni Zapisi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"- Pravni Zapisi\" \/>\n<meta property=\"og:description\" content=\"PRAVNI ZAPISI \u2022 Year XIV \u2022 No. 2 \u2022 pp. 358-383 THE EFFECTS OF MODERN TECHNOLOGY ON LEGAL CERTAINTY IN TAX LAW: THE NEW FRONTIER Svetislav V. Kosti\u0107 Associate Professor, University of Belgrade Faculty of Law, Belgrade e-mail: skostic@ius.bg.ac.rs Jelena Jerini\u0107 Professor of Law, Union University Law School Belgrade e-mail: jelena.jerinic@pravnifakultet.edu.rs . Pravni zapisi, No. 2\/2023, pp. 358-383 Original Scientific Article DOI: 10.5937\/pravzap0-47289 KEY WORDS legal certainty, legitimate expectations, right to good administration, tax administration, tax law, dormant legislation, public hearing ABSTRACT The speedy reforms of Serbia\u2019s tax legislation, often introduced on the basis of comparative sources, has created a […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Pravni Zapisi\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-24T14:59:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pravnizapisi.rs\/wp-content\/uploads\/2021\/12\/Naslovna-2021-02.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/\",\"url\":\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/\",\"name\":\"- Pravni Zapisi\",\"isPartOf\":{\"@id\":\"https:\/\/pravnizapisi.rs\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/pravnizapisi.rs\/wp-content\/uploads\/2021\/12\/Naslovna-2021-02.jpg\",\"datePublished\":\"2023-12-24T14:59:44+00:00\",\"dateModified\":\"2023-12-24T14:59:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/#primaryimage\",\"url\":\"https:\/\/pravnizapisi.rs\/wp-content\/uploads\/2021\/12\/Naslovna-2021-02.jpg\",\"contentUrl\":\"https:\/\/pravnizapisi.rs\/wp-content\/uploads\/2021\/12\/Naslovna-2021-02.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u041f\u043e\u0447\u0435\u0442\u043d\u0430\",\"item\":\"https:\/\/www.pravnizapisi.rs\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pravni zapisi 2\/2023\",\"item\":\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/pravnizapisi.rs\/#website\",\"url\":\"https:\/\/pravnizapisi.rs\/\",\"name\":\"Pravni Zapisi\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/pravnizapisi.rs\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/pravnizapisi.rs\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/pravnizapisi.rs\/#organization\",\"name\":\"Pravni Zapisi\",\"url\":\"https:\/\/pravnizapisi.rs\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/pravnizapisi.rs\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.pravnizapisi.rs\/wp-content\/uploads\/2019\/11\/cropped-Header-logo-srb-1-1.jpg\",\"contentUrl\":\"https:\/\/www.pravnizapisi.rs\/wp-content\/uploads\/2019\/11\/cropped-Header-logo-srb-1-1.jpg\",\"width\":580,\"height\":80,\"caption\":\"Pravni Zapisi\"},\"image\":{\"@id\":\"https:\/\/pravnizapisi.rs\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"- Pravni Zapisi","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/","og_locale":"en_US","og_type":"article","og_title":"- Pravni Zapisi","og_description":"PRAVNI ZAPISI \u2022 Year XIV \u2022 No. 2 \u2022 pp. 358-383 THE EFFECTS OF MODERN TECHNOLOGY ON LEGAL CERTAINTY IN TAX LAW: THE NEW FRONTIER Svetislav V. 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