The Resource Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court
Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court
Resource Information
The item Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The usual way to achieve the right to effective legal protection of the taxpayer is the tax (administrative) procedure. When the tax administration charges more tax than is prescribed by the law or in situations when it does not have the right to do so, the reaction of the taxpayer is to challenge this action according to tax (administrative) legislation with the goal of having his/her money refunded. However, in addition to this primary right, in certain national legal systems there is the possibility of using other legal remedies for the refund of illegally collected money. In those legal systems the taxpayer can claim compensation of damages before the civil courts (ordinary judiciary). The use of this secondary legal remedy for the refunding of the taxpayer's illegally collected money from the Tax Office of Montenegro is not regulated by Montenegrin legislation. The subject of the article is the analysis of this controversial issue in the light of two cases before the Supreme Court of Montenegro and the Constitutional Court of Montenegro in which during 2011 and 2012 the Montenegrin judiciary for the first time faced this problem
- Language
- eng
- Label
- Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court
- Title
- Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court
- Language
- eng
- Summary
- The usual way to achieve the right to effective legal protection of the taxpayer is the tax (administrative) procedure. When the tax administration charges more tax than is prescribed by the law or in situations when it does not have the right to do so, the reaction of the taxpayer is to challenge this action according to tax (administrative) legislation with the goal of having his/her money refunded. However, in addition to this primary right, in certain national legal systems there is the possibility of using other legal remedies for the refund of illegally collected money. In those legal systems the taxpayer can claim compensation of damages before the civil courts (ordinary judiciary). The use of this secondary legal remedy for the refunding of the taxpayer's illegally collected money from the Tax Office of Montenegro is not regulated by Montenegrin legislation. The subject of the article is the analysis of this controversial issue in the light of two cases before the Supreme Court of Montenegro and the Constitutional Court of Montenegro in which during 2011 and 2012 the Montenegrin judiciary for the first time faced this problem
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
- http://library.link/vocab/creatorName
-
- Vukcević, I
- Pesić, M
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- legal protection
- taxpayer rights
- refund
- case law
- Label
- Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court
- Label
- Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Legal-protection-of-the-taxpayer-before-the/7sglzqzOFW4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Legal-protection-of-the-taxpayer-before-the/7sglzqzOFW4/">Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Legal-protection-of-the-taxpayer-before-the/7sglzqzOFW4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Legal-protection-of-the-taxpayer-before-the/7sglzqzOFW4/">Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
