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Case no.
Uvp. br. 813/22
Decision date
08.12.2022
Source
Bilten Vrhovnog suda Crne Gore 2022, p. 372
Court
Supreme Court
Area of law
Budget and Tax Law
Subject of review:Law on personal income tax: Art. 32, 32a
Applied provision:Law on personal income tax: Art. 1, 2, 12Law on tax administration: Art. 27

Montenegro · Supreme Court · Bulletin thesis

Bilten Vrhovnog suda Crne Gore 2022, p. 372:Tax exemption for a taxpayer who starts performing activities in economically underdeveloped municipalities

(Član 32 u vezi člana 32a Zakona o porezu na dohodak fizičkih lica)

Bulletin thesis

Zahtjev za poresko oslobađanje poreskog obveznika po osnovu poreza na dohodak fizičkih lica, koji otpočnne obavljanje

From the reasoning

“Iz spisa predmeta proizilazi da je tužilac rješenjem Ministarstva pravde, broj 01-13744/14 od 01.09.2014. godine, upisan u Imenik javnih izvršitelja Crne Gore, dana 01.09.2014. godine, dok je rješenjem Poreske uprave PJ Berane, broj

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(Presuda Vrhovnog suda Crne Gore, Uvp. br. 813/22 od 08.12.2022. godine)