- The subject decisions of the Administrative Court of the Republic of Serbia highlight the obligation not only of the Tax Authority, but also of other administrative public authorities to act within prescribed terms. In fact, the Court has taken the stance requiring that whenever there is a deadline set precisely by the Law for an administrative public authority to issue an administrative decision ex officio, then such authority can issue the decision only within the prescribed term, since the term is deemed to be preclusive.
- The stance adopted by the Administrative Court is particularly important for ensuring that actions of administrative bodies be undertaken within reasonable course of time, as well as for ensuring the legal security of the parties – especially having in mind that decisions issued by administrative bodies are issued ex officio and most often are not in favour of parties, as in the concrete case which entailed retroactive levying of tax.
- The rulings point to the importance of introduction of preclusive terms within which administrative bodies should act, when such terms are necessary for increasing efficiency of administrative bodies and for securing the rights and interests of parties in administrative procedure.
- The rulings also show awareness of the higher levels of judiciary in Serbia of the importance of time limits in administrative proceedings for promotion and strengthening of principles and practices of good administration in Serbia.
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151207 Legal Insight_Collection of Solidarity Tax in Serbia_EN
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