The Constitutional Court in Case No. U-57/13 made a decision that is inconsistent with the Constitution certain provisions of the Law on special ways of settling tax debt, which stipulates that the tax debt can be settled with the payment of the entire amount of principal debt by payment in cash with the write-off of interest, as well as converting the tax debt into equity in the assets of the tax debtor. The Constitutional Court has explained this decision, among other things, by the fact that, according to its opinion, with the disputed provisions violated the principle of equality under the law, under Article 10 of the Constitution. The legislator, in relation to the taxpayers to which they apply this provision, in an unequal position brought taxpayers who have already paid their tax liabilities incurred in that period. This resulted in an unequal attitude towards taxpayers in respect to the same debt and providing benefits for those who do not fulfill their obligations.
In order to implement this decision, it is expected that the Tax Administration of the RS annul all decisions which were approved payment of principal debt with the write-off of interest, as well as converting the tax debt into equity in the assets of the taxpayer, and for the approved amount to again debited taxpayers.