Full text of the paper:
Collected Papers of the Faculty of Law in Novi Sad, University in Novi Sad
2022, vol. LVI, No. 4, pp. 1081-1096
language of the paper: Serbian
Original scientific paper
udk: 343.232:336.22(497.11)
doi:10.5937/zrpfns56-41303
Author:
Ivan Milić
University of Novi Sad
Faculty of Law Novi Sad
i.milic@pf.uns.ac.rs
ORCID ID: 0000-0002-7916-5590
Abstract:
After a misdemeanor and its perpetrator are discovered, the prosecution of the misdemeanor is initiated. Pursuant to the Misdemeanor Law either a request for initiation of a misdemeanor procedure is submitted against the defendant, or a misdemeanor warrant is issued. Without an “initiation act“, a misdemeanor procedure cannot be pursued.
In the current Law on Tax Procedure and Tax Administration there are certain specifics concerning the procedure for pursuing defendants of tax misdemeanors. The author focuses on examining the characteristics of this procedure.
Keywords:
tax misdemeanor, initiation act, misdemeanor warrant, court.