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

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
Creator
Subject
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
Instantiates
Publication
Label
Legal protection of the taxpayer before the Montenegrin ordinary judiciary : case practice of the supreme court and the constitutional court
Publication

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