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En/De/Fr/It- (first 9 out of 288 sentences) [pdf] Srpski - (prvih 9 od 288 rečenica) [pdf]
n1Part Four n1Deo četvrti
n2APPEAL PROCEDURE n2POSTUPAK PO PRAVNOM LEKU
n3Admissibility of Appeal n3Dopuštenost žalbe
n4Article 140 n4Član 140.
n5An appeal may be submitted against the tax administrative act regulating individual rights and obligations from the tax-legal relation. n5Protiv poreskog upravnog akta kojim je odlučeno o pojedinačnim pravima i obavezama iz poreskopravnog odnosa može se podneti žalba.
n6An appeal may also be submitted when the appellant stresses that a decision on his request for bringing a tax administrative act was not reached within the regulated term. n6Žalba se može podneti i kada po zahtevu poreskog obveznika za donošenje poreskog upravnog akta rešenje nije doneto u propisanom roku.
n7An administrative proceedings may be initiated against the final tax administrative act, unless otherwise provided for by the law. n7Protiv konačnog poreskog upravnog akta može se pokrenuti upravni spor, ako zakonom nije drukčije propisano.
n8 n9A complaint against the decision upon the appeal may be filed with the competent Court. A complaint may also be filed when the plaintiff stresses that a decision upon his appeal was not reached within the regulated term. n8 n9Tužba u upravnom sporu može se podneti, kao da je žalba odbijena, i onda kada podnosilac tužbe istakne da o njegovoj žalbi odluka nije doneta u zakonskom roku.
n10A complaint filed shall not delay the enforcement of the tax administrative act. n10Podneta tužba ne odlaže izvršenje poreskog upravnog akta.