| En/De/Fr/It- (first 9 out of 179 sentences)
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Srpski - (prvih 9 od 179 rečenica)
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| n1 | Chapter Seven | n1 | Glava sedma |
| n2 | OTHER FORMS OF TAX DEBT EXTINCTION | n2 | OSTALI OBLICI PRESTANKA PORESKOG DUGA |
| n3 | Tax Limitation Period | n3 | Zastarelost |
| n4 | Article 114 | n4 | Član 114. |
| n5 | The right of the Tax Administration to assess tax liabilities and interest, start a violations procedure, as well as the right of the taxpayer to the refund of tax and secondary tax duties shall be limited to five years from the day when the period of limitation has commenced. | n5 | Pravo Poreske uprave na utvrđivanje poreza i sporednih poreskih davanja, pokretanje prekršajnog postupka, kao i pravo poreskog obveznika na povraćaj poreza i sporednih poreskih davanja, zastareva za tri godine od dana kada je zastarelost počela da teče. |
| n6 | The period of limitation of the right of the Tax Administration to collect tax and secondary tax duties shall be five years from the day when the period of limitation has started. | n6 | Pravo Poreske uprave na naplatu poreza i sporednih poreskih davanja zastareva za pet godina od dana kada je zastarelost počela da teče. |
| n7 | In the event that the taxpayer does not file a tax return, which he was under the obligation to file, as well as in the events of tax evasion and avoidance, the period of limitation to the right to assess tax liabilities and interest and the right to initiate violations procedures shall be five years from the day when the period of limitation has commenced. | n7 | Ako poreski obveznik ne podnese poresku prijavu, u skladu sa zakonom, kao i u slučaju izbegavanja plaćanja poreza, pravo na utvrđivanje poreza i sporednih poreskih davanja i pokretanje prekršajnog postupka zastareva za pet godina od dana kada je zastarelost počela da teče. |
| n8 | The period of limitation of the right to assess tax liabilities and interest shall commence on the first day of the year following the year in which the tax liability or interest should have been determined. | n8 | Zastarelost prava na utvrđivanje poreza i sporednih poreskih davanja počinje da teče od prvog dana naredne godine od godine u kojoj je trebalo utvrditi porez, odnosno sporedno poresko davanje. |
| n9 | The period of limitation of the right to start a violations procedure shall commence on the first day of the year following the year in which the violation was committed. | n9 | Zastarelost prava na pokretanje prekršajnog postupka počinje da teče od prvog dana naredne godine od godine u kojoj je učinjen prekršaj. |