Public Finance — Case law

Judgment

Extraordinary review of a court decision in an administrative dispute

Forced collection of real estate tax

Result:Rejected·Left unchanged

Subject of review:Law on administrative procedure: Art. 149Law on tax administration: Art. 56Law on the constitutional court of montenegro: Art. 66

Decision under review:U.br.307/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of the decision on forced collection of real estate tax

Result:Rejected·Left unchanged

Subject of review:Law on tax administration: Art. 56Law on the constitutional court of montenegro: Art. 66

Decision under review:U.br.471/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of the decision on forced collection of real estate tax

Result:Granted·Set aside and remanded

Subject of review:Law on the constitutional court of montenegro: Art. 66

Decision under review:U.br.314/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of the decision on forced collection of real estate tax

Result:Rejected·Left unchanged

Subject of review:Law on tax administration: Art. 56Law on administrative procedure: Art. 84Law on the constitutional court of montenegro: Art. 66

Decision under review:U.br.486/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Review of the Administrative Court judgment in a real estate tax enforcement case

Result:Rejected·Left unchanged

Subject of review:Law on administrative disputes: Art. 46Law on administrative procedure: Art. 144: Art. 76

Decision under review:U.br.1447/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of the real estate tax decision

Result:Rejected·Left unchanged

Subject of review:Law on real estate tax: Art. 4, 5, 11, 12

Decision under review:U.br. 11399/23

Public Finance·Budget and Tax Law

Ruling

Extraordinary review of a court decision in an administrative dispute

Annulment of the decision rejecting the proposal to amend the decision on local public revenues

Result:Dismissed

Decision under review:U.br.3639/23

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Real estate tax

Result:Rejected·Left unchanged

Subject of review:Law on real estate tax: Art. 4, 6g, 9, 28a

Decision under review:U.br.4544/23

Public Finance·Budget and Tax Law

Ruling

Extraordinary review of a court decision in an administrative dispute

Annulment of a real estate tax decision

Result:Dismissed

Decision under review:U.br.8985/23

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Review of the Administrative Court judgment in a case concerning the determination of a fee for the use of a commercial facility

Result:Rejected·Left unchanged

Subject of review:: Art. 3, 18

Decision under review:U.br.6249/23

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of a real estate tax decision

Result:Rejected·Left unchanged

Subject of review:: Art. 6g: Art. 8Law on real estate tax: Art. 16Law on administrative procedure: Art. 111

Decision under review:U.br. 10470/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of a real estate tax decision

Result:Rejected·Left unchanged

Subject of review:Law on administrative procedure: Art. 94

Decision under review:U.br.284/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of the decision on forced collection of real estate tax

Result:Rejected·Left unchanged

Subject of review:: Art. 144, 76Law on the constitutional court of montenegro: Art. 66Constitution of Montenegro: Art. 145

Decision under review:U.br.1448/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of the decision on forced collection of real estate tax

Result:Rejected·Left unchanged

Subject of review:Law on tax administration: Art. 56Law on the constitutional court of montenegro: Art. 66

Decision under review:U.br. 1519/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of a tax administration decision

Result:Rejected·Left unchanged

Subject of review:: Art. 22a: Art. 121: Art. 125

Decision under review:U.br.7414/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of the decision on forced collection of tax liability

Result:Rejected·Left unchanged

Subject of review:Law on administrative disputes: Art. 12Law on tax administration: Art. 58

Decision under review:U.br. 2173/25

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of the decision on forced collection of real estate tax

Result:Rejected·Left unchanged

Subject of review:Law on tax administration: Art. 56Law on the constitutional court of montenegro: Art. 66Law on real estate tax: Art. 13

Decision under review:U.br.1268/22

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of the decision on forced collection of real estate tax

Result:Rejected·Left unchanged

Subject of review:Law on the constitutional court of montenegro: Art. 66Law on tax administration: Art. 56, 57

Decision under review:U.br.3182/23

Public Finance·Budget and Tax Law

Judgment

Extraordinary review of a court decision in an administrative dispute

Annulment of the decision on the determination of tourist tax

Result:Rejected·Left unchanged

Subject of review:: Art. 42z, 42i

Decision under review:U.br.9865/22

Public Finance·Budget and Tax Law

Ruling

Revision

Establishment of the non-existence of a debtor-creditor relationship and the right to collect tax debt

Result:Granted·Set aside and remanded

Subject of review:Law on civil procedure: Art. 401Law on tax administration: Art. 1, 101, 102, 103: Art. 14

Decision under review:Gž.br.3002/24P.br.1437/23/20

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Extraordinary review of a court decision in an administrative dispute

Revision

Winter Heating Price Caps, Tax Overhaul, and Tighter Filters for Foreign Professionals

A lifetime ban for child abusers, an integrity test for the police and new citizenship rules

Hunting seasons, armed forces pay and 2027 import tariff quotas

Digital searches, rights of detainees and fines for legal persons of up to 5% of turnover

Updated home craft regulations, new workshop standards, food waste reduction targets, and drinking water safety