Tax Procedural Law (VUK) Article 376 provides right to deduction in tax penalties. The taxpayer can get a penalty reduction by applying to the administration within the period of filing a lawsuit.
VUK Art. 376 Discount
- Tax loss penalty: 50% discount (penalty imposed for the first time)
- Irregularity penalty: 50% discount
- Condition: The entire tax principal and the non-deductible part of the penalty are due at maturity. payment
Post-Assessment Reconciliation
After the tax/penalty is determined, the taxpayer can apply to the conciliation commission and request a discount. The commission's decision is binding.
Irreconcilable Situations
- Tax crimes based on fraud
- Some smuggling crimes
Duration
Request for conciliation within 30 days from the notification of the assessment.
Approach of the Council of State
The Council of State considers the conciliation decision as administrative procedure. It accepts that it has the nature of tax law, and therefore it may be subject to an annulment lawsuit.