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Republic of Srpska Constitutional Court Holds Joint Liability of Related Parties for Tax Collection is Unconstitutional

|Approved Changes|Bosnia Herz
Bosnia Herz

The Constitutional Court of the Republic of Srpska in Bosnia and Herzegovina reportedly issued a decision on 30 January 2019 regarding the joint liability of related parties for tax collection. The Court decided that the provisions of the law on tax procedures that allow for the collection of outstanding tax debts from related parties of a taxpayer are unconstitutional because the rules for the identification of the related parties that would be liable and the legal grounds for the collection…

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