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Area of Law
Public Finance
The normative foundations of Montenegro's public finances: the budget system, tax legislation and financial control
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315 documents found
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RulebookPublished
Rulebook on the detailed method of reporting on supplementary tax, the form and content of the return with information on supplementary tax
RulebookActive
Rulebook on the method of keeping and the content of registers for internal controls and internal audit in the public sector
DecreeActive
Decree on the promulgation of the law on amendments to the law on real estate transfer tax
DecisionActive
Decision on the reduction of the excise duty amount for the turnover of unleaded gasoline and gas oils
DecisionActive
Decision on the reduction of the excise duty amount for the sale of unleaded gasoline
DecreeActive
Decree on the proclamation of the law on budget and fiscal responsibility
DecisionActive
Decision on the reduction of the excise duty amount for the turnover of gas oils
DecreeActive
Decree on the promulgation of the law on amendments to the law on games of chance
RulebookActive
Rulebook on the detailed manner of providing mutual assistance in the recovery of claims
RulebookActive
Rulebook on the detailed manner of reporting on users of services related to crypto-assets
RulebookNot yet applied
Rulebook on the detailed method of determining the tax base and deferral of taxation in case of exit taxation of assets
RulebookActive
Rulebook on the detailed method of reporting on advance tax rulings with cross-border impact and advance pricing agreements
RulebookNot yet applied
Rulebook on the detailed method of implementing hybrid mismatch, reverse hybrid mismatch and residence mismatch
RulebookNot yet applied
Rulebook on the detailed method of implementing rules on controlled foreign accounts and profit calculation
RulebookActive
Rulebook on the characteristics of cross-border arrangements indicating a potential risk of tax evasion
RulebookActive
Rulebook on the detailed method of reporting on cross-border arrangements
InstructionActive