Reference no.:
Official Gazette RS, No. 35/2002 and OdlUS XI, 49 | 21.03.2002
Personal Income Tax Act (Official Gazette RS, Nos. 71/93, 2/94 - corr. 7/95 and 44/96) (ZDoh), Art. 45.2
Operative provisions:
Art. 45.2 of the Personal Income Tax Act (Official Gazette RS, Nos. 71/93, 2/94 - corr. 7/95 and 44/96) is not inconsistent with the Constitution.
The right to the equal protection of rights is interfered in cases in which the admissibility of evidence is limited in such a manner that only a particular kind of evidence is allowed. Such interference is allowed if it is necessary, adequate and proportional in accordance with the principle of proportionality in a narrower sense.

The limitation of evidence only to documentation or documentary evidence in cases in which a tax authority establishes income which a taxpayer did not declare is the necessary consequence of the regulation according to which it is not possible to account tax liability without such documentation and consequently to assess tax. Furthermore, the interference is adequate as documentary evidence allows for a prompt and reliable finding of relevant facts. Thereby, prompt and effective proceedings of the competent authorities in assessing and collecting tax are ensured, which consequently guarantees a current inflow of payments and secures budgetary means. Moreover, the interference is proportional in the narrower sense, as the legislature had foreseen such limitation only for cases in which the tax authority establishes income that the taxpayer failed to declare.
Taxes, income tax from activities.
Equal protection of rights.
Tax procedure, documentary evidence.
Evidence, testing of evidence.
Evidence, right to evidence.
Exercise and limitation of rights.
Principle of proportionality.
Right to social security.
Principles of a State governed by the rule of law.
Dissenting opinion of a Constitutional Court judge.
Concurring opinion of a Constitutional Court judge.
Legal basis:
Constitution, Arts. 2, 15.3, 22, 147
Constitutional Court Act (ZUstS), Art. 21, 47
Document in PDF:
Type of procedure:
review of constitutionality and legality of regulations and other general acts
Type of act:
Ivan Ozmec, Podgorci
Date of application:
Date of decision:
Type of decision adopted:
Outcome of proceedings:
establishment – it is not inconsistent with the Constitution/statute