THE NATURE OF THE SECONDARY TAX LIABILITY PROVISION IN SERBIAN TAX LAW

Abstract

The secondary tax liability provision, in its function of addressing tax abusive structures, appears to have been applied only rarely, if at all. In a previous study, the author argued that this provision should be used as an instrument to combat tax evasion and fraud. Building on that conclusion, the present paper aims to examine the anti-avoidance character of this domestic provision and its potential application in combination with other anti-evasion and anti-avoidance rules. Given that legal certainty is undermined when taxpayers cannot reasonably anticipate the application of a legal norm, and considering that tax authorities possess an underutilized mechanism for addressing tax evasion and avoidance, the analysis adopts a legal-dogmatic and content-analysis approach with particular reference to the case law of the Court of Justice of the European Union.