Značajnija odstupanja Zakona o porezu na dodatu vrednost od komunitarne PDV regulative
Sažetak
Zakon o porezu na dodatu vrednost poštuje osnovne principe i strukturu evropskog zakonodavstva u oblasti PDV. Međutim, on nije u potpunosti usklađen sa najrelevantnijim komunitarnim propisom o PDV – Direktivom 2006/112/EC. Republika Srbija je 21. januara 2014. godine zvanično otpočela pristupne pregovore sa Evropskom unijom. Cilj ovih pregovora jeste da Srbija u celosti usvoji pravne tekovine Evropske unije i osigura njihovo potpuno sprovođenje i primenu. Pravne tekovine Evropske unije obuhvataju i oblast oporezivanja u okviru koje se po značaju izdvaja PDV. U predstojećem radu analiziraćemo odstupanja ZPDV od Direktive 2006/112/EC na koja je Evropska komisija ukazala u godišnjim izveštajima o napretku Srbije u periodu od 2005. do 2014. godine. Analizom sadržaja, primenom normativnog i komparativnog metoda u istraživanju, utvrdićemo u čemu se pomenuta odstupanja sastoje i u zaključnom delu dati konkretne preporuke u cilju njihovog otklanjanja.
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