Date: 12/11/2019

Roundtable on Judicial Practice in Tax Proceedings

November 12, 2019 saw the Roundtable on Judicial Practice in the area of tax procedure and tax administration take place at AmCham’s premises. The event was aimed at providing answers to questions that are of concern to the business community and at formulating proposals for improving the efficiency of the judicial system.

The panelists for the Roundtable were Ms. Zdravka Đurđević, a judge at the Court of Appeal in Belgrade, Mr. Ivan Marković, Deputy Prosecuting Attorney at the Third Basic Public Prosecutor's Office in Belgrade and Mr. Čedomir Backović, Assistant Minister of Justice. Moderating the discussion were Ms. Biljana Bujić from KPMG, member of the AmCham Board of Directors and Ms. Tanja Unguran from “Mihaj, Ilić & Milanović” Law Office, Vice Chair of AmCham’s Finance and Tax Committee.

The main topic of the Roundtable was the importance of harmonizing and systematizing Case Law, which would significantly facilitate the work of the judiciary and reduce the cost of legal proceedings and the unpredictability of the implementation of regulations. At the same time, the importance of continuous training and education for judges working in the area of tax was pointed out.

The panelists also discussed the practice of public prosecution for the crime of tax evasion, as well as specific dilemmas when determining whether this crime has taken place and who the perpetrator is. Representatives of AmCham member companies had the opportunity to get answers to other questions in the tax field, such as the reach of the principle of substance over form in court proceedings.

In cooperation with the Ministry of Justice, the conclusions of the Roundtable will be presented to the public at the end of the year in order to improve the efficiency of the judicial system, which will certainly contribute to improvements in the business environment in Serbia.