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Case no.
Uvp. br. 796/23
Decision date
04.07.2024
Source
Bilten Vrhovnog suda Crne Gore 2024, p. 368
Court
Supreme Court
Area of law
Budget and Tax Law
Subject of review:Law on tax administration: Art. 56Law on real estate tax
Applied provision:Law on administrative procedure: Art. 126, 128Law on real estate tax: Art. 26Constitution of Montenegro: Art. 145

Montenegro · Supreme Court · Bulletin thesis

Bilten Vrhovnog suda Crne Gore 2024, p. 368:Tax enforcement procedure

(Član 56 stav 1 Zakona o poreskoj administraciji, Zakon o porezu na nepokretnosti i Uredba o bližim kriterijumima i metodologiji za određivanje tržišne vrijednosti nepokretnosti)

Bulletin thesis

Rješenje o utvrđivanju poreza na nepokretnosti donijeto na osnovu Zakona o porezu na nepokretnosti i Uredbe o bližim

From the reasoning

"Rješenje o utvrđivanju poreza na nepokretnosti, broj 15-422/17-103040 od 28.04.2017. godine, donijeto je na osnovu Zakona o porezu na nepokretnosti (“Sl. list RCG” br. 65/01 i 69/03 i “Sl. list CG” br. 75/10 i 9/15), Uredbe o bližim

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(Presuda Vrhovnog suda Crne Gore, Uvp. br. 796/23 od 04.07.2024. godine)