Primjena načela fiskalne neutralnosti u presudama suda pravde Evropske unije / Application of Fiscal Neutrality Principle in the Case Law of the Court of Justice of the European Union

Dinka Antić

Апстракт


Neutrality of value added tax (VAT) is not only a theoretical issue and unattainable myth but also a need for all modern economies. Higher degree of neutrality brings to a reduction of distortions on micro, macro and global economic system caused by selective taxation, with positive consequences on capital allocation efficiency at the national, regional and global level. The European Union, as a supranational integration, has mobilised all available legal mechanisms for elimination of harmful practice and policies that jeopardise VAT neutrality in the Member States and at the EU level as well. The EU is aiming at increasing the efficiency of the VAT system and coherence with the global VAT system promoted by OECD. By activities on reforming the EU legal framework in the field of VAT taxation taxpayers in the EU are brought to the level playing field at the EU Single Market and the world market as well. Legal framework at the EU level has been updated directly by amendments to the Council Directive 2006/112/EC and other related Council directives, and indirectly, via comprehensive case law of the Court of Justice of the EU. The practice of the Court and mandatory implementation of its case law indirectly contribute to uniformity of application of the VAT rules, its efficiency and neutrality in relation to position of taxpayers at the EU level. The Court decisions have become a powerful mechanism of supranational intervention in the EU VAT system aiming at achieving a higher degree of harmonisation of VAT system at the EU level. Due to the attitude of the Court that a principle of VAT neutrality has a supremacy over national VAT legislation and rules, the decisions have produced systematic implications for national tax systems as well.

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DOI: http://dx.doi.org/10.7251/GFP1606120A

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UDK: 34

ISSN 2232- 9668          EISSN 2232-9684

Izdavač/Published by
Panevropski univerzitet ’’Apeiron’’ Banja Luka
/Pan-European University ’’Apeiron’’ Banja Luka
Pere Krece 13, 78000 Banja Luka, Bosna i Hercegovina
www.apeiron-uni.eu

Odgovorno lice izdavača
Darko Uremović, Bosna i Hercegovina

Urednik izdavača
Dr Aleksandra Vidović, Bosna i Hercegovina

Glavni i odgovorni urednik
Prof. dr Vladimir Čolović, Bosna i Hercegovina

Zamjenik glavnog i odgovornog urednika
Prof. dr Duško Medić, Bosna i Hercegovina

Urednik
Dr Aleksandra Vidović 

Izdavački savjet

Akademik prof. dr Rajko Kuzmanović, Bosna i Hercegovina
Prof. Dr. habil. Dr. Wolfgang Rohrbach, Austrija
Mr Siniša Aleksić, Bosna i Hercegovina
Darko Uremović, Bosna i Hercegovina
Prof. dr Esad Jakupović, Bosna i Hercegovina
Prof. dr Ilija Babić, Srbija
Prof. dr Danče Manoleva-Mitrovska, Makedonija
Prof. dr Drago Radulović, Crna Gora
Prof. dr Ljubinko Mitrović, Bosna i Hercegovina
Prof. dr Duško Medić, Bosna i Hercegovina

Uređivački odbor

Prof. dr Vladimir Čolović, Bosna i Hercegovina
Prof. dr Duško Medić, Bosna i Hercegovina
Prof. dr Ljubinko Mitrović, Bosna i Hercegovina
Akademik prof. dr Zoran Rašović, Crna Gora
Prof. dr Vlado Belaj, Hrvatska
Prof. dr Stanko Bejatović, Srbija
Prof. dr Vesna Rijavec, Slovenija
Prof. dr Tatjana Zoroska-Kamilovska, Makedonija
Prof. dr Dragan Jovašević, Srbija
Prof. dr Jovan Ćirić, Srbija

Lektor Prof. Tanja Ančić

Tehnički urednik Sretko Bojić

Web dizajn Siniša Kljajić

Rješenjem Ministarstva prosvjete i kulture Republike Srpske br: 07.030-053-85-4/11, od 04. 05. 2011. godine, “Godišnjak Fakulteta pravnih nauka” Banja Luka, upisan je u Registar javnih glasila pod rednim brojem 614.

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