Oporezivanje
5 članova. Prečišćen tekst, poslednja izmena Sl. glasnik RS број 7/2024-47.
Potvrđuje se Sporazum između Evropske unije i Republike Srbije o učešću Republike Srbije u „Fiskalisu”, programu Unije za saradnju u oblasti oporezivanja, potpisan u Briselu 5. juna 2023. godine, odnosno u Beogradu 5. oktobra 2023. godine, u originalu na engleskom jeziku.
(1) Tekst Sporazuma između Evropske unije i Republike Srbije o učešću Republike Srbije u „Fiskalisu”, programu Unije za saradnju u oblasti oporezivanja, u originalu na engleskom jeziku i u prevodu na srpski jezik glasi:
(2) AGREEMENT
(3) between the European Union and the Republic of Serbia on the participation of the Republic of Serbia in ‘Fiscalis’, the Union programme for cooperation in the field of taxation
(4) The European Commission (hereinafter referred to as ‘the Commission’) on behalf of the European Union,
(5) on the one part,
(6) and
(7) the Government of the Republic of Serbia (hereinafter referred to as ‘Serbia’),
(8) on the other part,
(9) hereinafter referred to as ‘the Parties’
(10) WHEREAS the Framework Agreement between the European Community and Serbia and Montenegro on the General Principles for the participation of Serbia and Montenegro in Community Programmes1 stipulates that the specific terms and conditions regarding the participation of Serbia in each particular programme, in particular the financial contribution payable, are to be determined by agreement, in the form of a Memorandum of Understanding, between the Commission, and the competent authorities of Serbia;
(11) WHEREAS the Fiscalis Programme for cooperation in the field of taxation was established by Regulation (EU) 2021/8472 of the European Parliament and of the Council;
(12) WHEREAS the specific terms and conditions of the association should be determined by an international agreement between the Union and the associated country;
(13) WHEREAS pursuant to Article 5 points (a) and (b) of the first subparagraph of Regulation (EU) 2021/847, acceding countries, candidate countries and potential candidates and European Neighbourhood Policy countries may participate in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements and Association Council decisions, or in similar agreements, and in accordance with the specific conditions laid down in agreements between the Union and those countries;
(14) RECOGNISING the general principles as set out in Regulation (EU) 2021/847 of the European Parliament and of the Council;
(15) ACKNOWLEDGING the objectives of the Fiscalis Programme to support the tax authorities and taxation in order to enhance the functioning of the internal market, to foster the competitiveness of the Union and fair competition in the Union, to protect the financial and economic interests of the Union and its Member States, including protecting those interests from tax fraud, tax evasion and tax avoidance, and to improve tax collection;
(16) HAVE AGREED AS FOLLOWS:
(17) Article 1
(18) Scope of the association
(19) Serbia shall participate as associated country and contribute to the following parts of the Fiscalis programme, referred to in Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021:
(20) ––––––––
(21) 1 OJ L 192, 22.7.2005, p.29
(22) 2 OJ L 188, 28.5.2021, p.1-17
(23) (a) the activities specified in point (a), (b), (d), and (e) of the first subparagraph of paragraph (2) of Article 7 of the Regulation (EU) 2021/847, unless, considering the nature or content of the activity, the participation of Serbia is not appropriate;
(24) (b) provided that the relevant legal requirements are in place, participation in the IT capacity building activities as specified in point (c), of the first subparagraph of paragraph (2), and paragraphs (3) and (4) of Article 7 of Regulation (EU) 2021/847. The participation in the activities shall begin on a date agreed by both parties.
(25) Article 2
(26) Terms and conditions with respect to participation in the Fiscalis programme
(27) 1. Serbia shall participate in the activities of the Fiscalis programme in accordance with the conditions laid down in the Framework Agreement between the European Community and Serbia and Montenegro on the General Principles for the participation of Serbia and Montenegro in Community Programmes and under the terms and conditions set forth in this Agreement, in the legal acts referred to in Article 1 of this Agreement, as well as in any other rules pertaining to the implementation of the Fiscalis Programme, in their most up to date versions.
(28) 2. Unless otherwise provided for in the terms and conditions referred to in paragraph 1 of this Article, legal entities established in Serbia may participate in actions of the Fiscalis programme under conditions equivalent to those applicable to legal entities established in the Union, including respect for EU restrictive measures3.
(29) 3. Representatives of Serbia shall have the right to participate as observers in the committee referred to in Article 18 of the Regulation (EU) 2021/847 establishing the Fiscalis programme, without voting rights and for points which concern Serbia.
(30) 4. Travel costs and subsistence expenses incurred by representatives and experts of Serbia when taking part as observers in the work of the committee referred to in Article 18 of the Regulation (EU) 2021/847 establishing the Fiscalis programme or in other meetings related to the implementation of the Fiscalis programme, shall be reimbursed by the Commission on the same basis and in accordance with the procedures in force for representatives of the Member States of the European Union.
(31) 5. Serbia shall take all necessary measures, as appropriate, to ensure that goods and services, purchased in Serbia or imported into Serbia, which are partially or entirely financed pursuant to the grant agreements and/or contracts concluded for the realisation of the activities in accordance with this Agreement, are exempted from customs duties, import duties and other fiscal charges, including the VAT, that are applicable in Serbia.
(32) 6. English shall be used for the procedures related to requests, contracts and reports, as well as for other administrative aspects of the Programme.
(33) Article 3
(34) Financial contribution
(35) 1. Participation of Serbia or legal entities of Serbia in the Fiscalis programme shall be subject to Serbia contributing financially to the Programme and the related management, execution and operation costs under the general budget of the Union (hereinafter referred to as the ‘Union budget’). The rules governing the financial contribution of Serbia are set out in Annex I.
(36) 2. The financial contribution shall take the form of the sum of:
(37) (a) an operational contribution; and
(38) (b) a participation fee.
(39) 3. The financial contribution shall take the form of an annual payment made in one instalment, and shall be due at the latest in May.
(40) 4. The operational contribution shall cover operational and support expenditure of the Programme and be additional both in commitment and payment appropriations to the amounts entered in the Union budget definitively adopted for the Fiscalis programme.
(41) ––––––––
(42) 3 The EU restrictive measures are adopted pursuant to Article 29 of the Treaty on the European Union or Article 215 of the Treaty on the Functioning of the European Union.
(43) 5. The operational contribution shall be based on a contribution key defined as the ratio of the Gross Domestic Product (GDP) of Serbia at market prices to the GDP of the Union at market prices. The GDPs at market prices to be applied shall be determined by the dedicated Commission services based on the most recent statistical data available for budget calculations in the year prior to the year in which the annual payment is due. Adjustments to this contribution key are laid down in Annex I.
(44) 6. The operational contribution shall be calculated applying the contribution key, as adjusted, to the commitment appropriations entered in the Union budget definitively adopted for the applicable year for financing the Fiscalis programme.
(45) 7. The participation fee shall be 4% of the annual initial operational contribution as calculated in accordance with paragraphs (5) and (6) and shall be phased in as set out in Annex I. The participation fee shall not be subject to retrospective adjustments or corrections.
(46) 8. The Union shall provide Serbia with information in relation to its financial participation as included in the budgetary, accounting, performance and evaluation related information provided to the Union budgetary and discharge authorities concerning the Fiscalis programme. That information shall be provided having due regard to the Union’s and Serbia’s confidentiality and data protection rules and shall be without prejudice to the information which Serbia is entitled to receive under Annex II.
(47) 9. All contributions of Serbia or payments from the Union, and the calculation of amounts due or to be received shall be made in euro.
(48) Article 4
(49) Monitoring, Reporting and Evaluation
(50) 1. Without prejudice to the responsibilities of the Commission, the European Anti-Fraud Office (OLAF) and the European Court of Auditors in relation to the monitoring and evaluation of the Fiscalis programme, the participation of Serbia in the Fiscalis programme shall be continuously monitored on a partnership basis involving the Commission and Serbia.
(51) 2. The rules concerning sound financial management, including the financial control, recovery and other anti-fraud measures in relation to Union funding under this Agreement are laid down in Annex II.
(52) Article 5
(53) Final provisions
(54) 1. This Agreement shall enter into force on the date when the Parties have notified each other of the completion of their internal procedures for that purpose.
(55) 2. This Agreement shall apply from 1 January 2023. It shall remain in force for as long as necessary for all the projects and actions financed from the Fiscalis programme, all the actions necessary to protect the financial interests of the European Union and all the financial obligations stemming from the implementation of this Agreement between the Parties to be completed.
(56) 3. The European Union and Serbia may apply this Agreement provisionally in accordance with their respective internal procedures and legislation. The provisional application shall begin on the date on which the Parties have notified each other of the completion of their internal procedures necessary for that purpose.
(57) 4. Should Serbia notify the Commission acting on behalf of the Union that it will not complete its internal procedures necessary for the entry into force of this Agreement, this Agreement shall cease to apply provisionally on the date of receipt of this notification by the Commission, which shall constitute the cessation date for the purposes of this Agreement.
(58) 5. The application of this Agreement may be suspended by the European Union in case of non-payment of the financial contribution due by Serbia as described in point II of Annex I.
(59) Suspension of application of this Agreement shall be notified by the Commission to Serbia by a formal letter of notification, which shall take effect 15 days following the receipt of this notification by Serbia.
(60) In case the application of this Agreement is suspended, legal entities established in Serbia shall not be eligible to participate in award procedures not yet completed when the suspension takes effect. An award procedure shall be considered completed when legal commitments have been entered into as a result of that procedure.
(61) The suspension does not affect the legal commitments entered into before the suspension took effect. This Agreement shall continue to apply to such legal commitments.
(62) The European Union shall immediately notify Serbia once the entire amount of the financial contribution due has been received by the Commission. The suspension shall be lifted with an immediate effect upon this notification.
(63) As of the date when the suspension is lifted, legal entities of Serbia shall be again eligible in award procedures launched after this date and in award procedures launched before this date, for which the deadlines for submission of applications has not expired.
(64) 6. Either Party may terminate the Agreement at any time by a written notice informing of the intent to terminate it.
(65) The termination shall take effect three calendar months after the date at which the written notice reaches its addressee. The date on which the termination takes effect shall constitute the termination date for the purposes of this Agreement.
(66) 7. Where this Agreement ceases to apply provisionally in accordance with paragraph (5), or is terminated in accordance with paragraph (6), the Parties agree that:
(67) (a) projects or actions in respect of which legal commitments have been entered into during the provisional application and/or after the entry into force of this Agreement, and before this Agreement ceases to apply or is terminated shall continue until their completions under the conditions laid down in this Agreement;
(68) (b) the annual financial contribution of the year N during which this Agreement ceases to apply provisionally or is terminated shall be paid in accordance with Article (3).
(69) (c) following the year during which this Agreement ceases to apply provisionally or is terminated, Serbia, in case of accessing or operating the Common Communication Network/Common Systems Interface (CCN/CSI) and its applications, shall pay on annual basis the costs of it, as any non-associated country to the programme.
(70) The Commission shall communicate to Serbia the costs for accessing and operating CCN/CSI and its applications as soon as possible and at the latest when issuing the first call for funds of the financial year.
(71) The Parties shall settle by common consent any other consequences of termination or cessation of provisional application of this Agreement.
(72) 8. The Annexes to this Agreement form an integral part of this Agreement.
(73) 9. This Agreement may only be amended in writing by common consent of the Parties. The entry into force of the amendments will follow the same procedure as that applicable for the entry into force of this Agreement.
(74) This Agreement shall be drawn up in duplicate in English.
(75) Done at Brussels on 5/06/2023
(76) Done at Belgrade on 5/10/2023
(77) FOR THE EUROPEAN UNION
(78) FOR THE GOVERNMENT OF THE REPUBLIC OF SERBIA
(79) _______________________________
(80) Gerassimos THOMAS
(81) Director General for Taxation and Customs Union
(82) _______________________________
(83) Siniša Mali
(84) Minister of Finance
(85) ANNEX I: Rules governing the financial contribution of Serbia to the Fiscalis programme (2023-2027)
(86) ANNEX II: Sound Financial Management
(87) Annex I
(88) Rules governing the financial contribution of Serbia to the Union Fiscalis programme (2023-2027)
(1) Finansijski doprinos
(2) 1. Učešće Srbije ili pravnih lica iz Srbije u programu „Fiskalis” podleže finansijskom doprinosu Srbije u korist Programa i povezanih troškova rukovođenja, izvršenja i operativnih troškova u okviru opšteg budžeta Unije (u daljem tekstu: budžet Unije). Pravila koja definišu finansijski doprinos Srbije su navedena u Aneksu I.
(3) 2. Finansijski doprinos ima oblik sledećeg iznosa:
(4) (a) operativni doprinos; i
(5) (b) naknada za učešće.
(6) ––––––––
(7) 3 Restriktivne mere EU su usvojene u skladu sa članom 29. Ugovora o Evropskoj uniji ili članom 215. Ugovora o funkcionisanju Evropske unije.
(8) 3. Finansijski doprinos ima oblik godišnje uplate u jednoj rati, i na plaćanje dospeva najkasnije u maju.
(9) 4. Operativni doprinos obuhvata operativne troškove i troškove podrške Programa i dodaje se aproprijacijama za preuzete obaveze i za plaćanja na iznose utvrđene budžetom Unije koji su konačno usvojeni za program „Fiskalis”.
(10) 5. Operativni doprinos se zasniva na ključu za doprinos koji je definisan kao odnos bruto domaćeg proizvoda (BDP) Srbije po tržišnim cenama i BDP-a Unije po tržišnim cenama. BDP po tržišnim cenama koje treba primeniti utvrđuju posebne službe Komisije na osnovu najnovijih podataka koji su dostupni za izračunavanje budžeta u godini pre godine u kojoj dospeva godišnje plaćanje. Korekcije ovog ključa za doprinos su utvrđene u Aneksu I.
(11) 6. Operativni doprinos se izračunava primenom ključa doprinosa, prema korekciji, na aproprijacije za preuzete obaveze utvrđene budžetom Evropske unije koji je konačno usvojen za odgovarajuću godinu za finansiranje programa „Fiskalis”.
(12) 7. Naknada za učešće iznosi 4% godišnjeg početnog operativnog doprinosa izračunatog u skladu sa st. 5. i 6. ovog člana i uvodi se postepeno kao što je navedeno u Aneksu I. Naknada za učešće ne podleže retroaktivnim korekcijama ili ispravkama.
(13) 8. Unija obezbeđuje Srbiji informacije u vezi sa njenim finansijskim učešćem koje su uključene u informacijama u vezi sa budžetom, računovodstvom, učinkom i evaluacijom koje se dostavljaju organima Unije za budžetsko izvršenje i završno izveštavanje u vezi sa programom „Fiskalis”. Te informacije se pružaju uz dužno poštovanje pravila o poverljivosti i zaštiti podataka Unije i Srbije i ne dovode u pitanje informacije koje Srbija ima pravo da dobije prema Aneksu II.
(14) 9. Svi doprinosi Srbije ili uplate iz Unije, kao i obračun iznosa koji dospevaju ili će biti primljeni, vrše se u evrima.
(1) Praćenje, izveštavanje i evaluacija
(2) 1. Ne dovodeći u pitanje odgovornosti Komisije, Evropske kancelarije za borbu protiv prevara (OLAF) i Evropskog revizorskog suda, u vezi sa praćenjem i evaluacijom programa „Fiskalis”, učešće Srbije u programu „Fiskalis” se kontinuirano prati na partnerskoj osnovi što uključuje Komisiju i Srbiju.
(3) 2. Pravila u vezi sa dobrim finansijskim upravljanjem, uključujući finansijsku kontrolu, povraćaj sredstava i druge mere protiv prevara u vezi sa finansiranjem Unije prema ovom sporazumu, utvrđena su u Aneksu II.
(1) Završne odredbe
(2) 1. Ovaj sporazum stupa na snagu na dan kada Strane obaveste jedna drugu o završetku svojih internih procedura u tu svrhu.
(3) 2. Ovaj sporazum se primenjuje od 1. januara 2023. godine. Sporazum ostaje na snazi onoliko dugo koliko je potrebno za sve projekte i aktivnosti finansirane iz programa „Fiskalis”, sve radnje neophodne za zaštitu finansijskih interesa Evropske unije i sve finansijske obaveze koje proističu iz sprovođenja ovog sporazuma između Strana koje treba završiti.
(4) 3. Evropska unija i Srbija mogu privremeno primeniti ovaj sporazum u skladu sa svojim internim procedurama i zakonodavstvom. Privremena primena počinje od dana kada su Strane obavestile jedna drugu o završetku svojih internih procedura neophodnih u tu svrhu.
(5) 4. Ukoliko Srbija obavesti Komisiju koja nastupa u ime Unije da neće završiti svoje interne procedure neophodne za stupanje na snagu ovog sporazuma, ovaj sporazum prestaje da se privremeno primenjuje na dan kada Komisija primi ovo obaveštenje, koji predstavlja datum prestanka u svrhu ovog sporazuma.
(6) 5. Evropska unija može obustaviti primenu ovog sporazuma u slučaju neplaćanja finansijskog doprinosa koji Srbija duguje, kako je opisano u tački II Aneksa I.
(7) Komisija obaveštava Srbiju o suspenziji primene ovog sporazuma zvaničnim pismom obaveštenja, koje stupa na snagu 15 dana nakon što Srbija primi pomenuto obaveštenje.
(8) U slučaju da se primena ovog sporazuma suspenduje, pravna lica osnovana u Srbiji nemaju pravo da učestvuju u postupcima dodele koji još nisu završeni kada suspenzija stupi na snagu. Postupak dodele smatra se završenim kada su preuzete zakonske obaveze kao rezultat tog postupka.
(9) Suspenzija ne utiče na pravne obaveze preuzete pre nego što je suspenzija stupila na snagu. Ovaj sporazum nastavlja da se primenjuje na takve pravne obaveze.
(10) Evropska unija obaveštava Srbiju bez odlaganja kada Komisija primi ceo iznos dugovanog finansijskog doprinosa. Suspenzija se ukida sa trenutnim dejstvom nakon ovog obaveštenja.
(11) Od dana ukidanja suspenzije, pravna lica Srbije ponovo ispunjavaju uslove u postupcima dodele koji su pokrenuti posle ovog datuma i u postupcima dodele koji su pokrenuti pre ovog datuma, za koje nisu istekli rokovi za podnošenje prijava.
(12) 6. Svaka Strana može da raskine Sporazum u bilo kom trenutku obaveštenjem u pisanoj formi o nameri da ga raskine.
(13) Raskid stupa na snagu tri kalendarska meseca od datuma kada obaveštenje u pisanoj formi stigne do primaoca. Datum na koji raskid stupa na snagu predstavlja datum raskida u smislu ovog sporazuma.
(14) 7. Kada ovaj sporazum prestane da se privremeno primenjuje u skladu sa stavom 5. ili bude raskinut u skladu sa stavom 6. Strane su saglasne da:
(15) (a) projekti ili aktivnosti u vezi sa kojima su preuzete pravne obaveze tokom privremene primene i/ili nakon stupanja na snagu ovog sporazuma, i pre nego što ovaj sporazum prestane da se primenjuje ili bude raskinut se nastavljaju do njihovog završetka pod uslovima koji su utvrđeni ovim sporazumom;
(16) (b) godišnji finansijski doprinos za godinu N tokom koje ovaj sporazum prestaje da se primenjuje privremeno ili je raskinut se plaća u skladu sa članom 3. ovog sporazuma;
(17) (c) nakon godine tokom koje ovaj sporazum prestane da se privremeno primenjuje, Srbija, u slučaju pristupanja ili rada na Zajedničkoj komunikacionoj mreži/interfejsu zajedničkog sistema (CCN/CSI) i njenim aplikacijama, plaća godišnje troškove iste, kao svaka zemlja koja nije pridružena programu.
(18) Komisija obaveštava Srbiju o troškovima pristupa i funkcionisanja CCN/CSI i njenih aplikacija što je pre moguće, a najkasnije prilikom objavljivanja prvog poziva za sredstva u finansijskoj godini.
(19) Strane uz zajedničku saglasnost rešavaju sve druge posledice raskida ili prestanka privremene primene ovog sporazuma.
(20) 8. Aneksi predstavljaju sastavni deo ovog sporazuma.
(21) 9. Ovaj sporazum se može izmeniti samo u pisanoj formi uz zajedničku saglasnost Strana. Stupanjem na snagu izmena i dopuna slediće se ista procedura koja se primenjuje za stupanje na snagu ovog sporazuma.
(22) Sačinjeno u dva primerka na engleskom jeziku.
(23) Sačinjeno u Briselu 5. juna 2023. godine
(24) ZA EVROPSKU UNIJU
(25) Sačinjeno u Beogradu 5. oktobra 2023. godine
(26) ZA VLADU REPUBLIKE SRBIJE
(27) _______________________________
(28) Gerasimos TOMAS
(29) Direktor za poreze i carinsku
(30) uniju
(31) _______________________________
(32) Siniša Mali
(33) Ministar finansija
(34) ANEKS I: Pravila koja uređuju finansijski doprinos Srbije za program „Fiskalis” (2023–2027)
(35) ANEKS II: Dobro finansijsko upravljanje
(36) Aneks I
(37) Pravila koja uređuju finansijski doprinos Srbije za program „Fiskalis” (2023–2027)
Izvor: Pravno-informacioni sistem Republike Srbije, redakcijski prečišćen tekst. Važi samo tekst objavljen u „Službenom glasniku Republike Srbije“.