TFL Vsebine / Revija Pravnik

11

Ustavno sodišče Federacije Bosne in Hercegobine (BiH) je 18. aprila 2018 v zadevi Premier zeniško-dobojskega kantona proti mestnemu svetu Zenice razsodilo v zvezi s pritožbo nad odmero davka od dohodkov pravnih oseb s strani mestnega sveta Zenice, ki je bila višja od običajne stopnje za igralnice v federaciji BiH. Sodišče je v svoji sodbi izhajalo iz treh predloženih vprašanj, na vsa pa je odgovorilo negativno. Zanimivo je, da se je eno od treh vprašanj nanašalo na pravico do enakosti oziroma prepoved diskriminatornega obravnavanja. Sodišče je odločilo, da velja zaščita pravice do enakosti po Ustavi BiH za vse subjekte, vključno z gospodarskimi subjekti, kakršne so igralnice, ki so v skladu z zakonom pravne osebe. Nobeno podjetje na bosanskih tleh ne sme biti samovoljno deležno posebne obdavčitve s strani vladnih institucij na katerikoli ravni. V prispevku avtorja predstavita sodbo in pojasnita dve dragoceni lekciji o pomenu davčnega prava tako za pravnike kot tudi za nepravnike. Avtorja ocenjujeta predstavljeno odločitev kot pravilno, hkrati pa menita, da je v Bosni in Hercegovini še veliko možnosti za izboljšanje predpisov o panogi iger na srečo, vključno z ureditvijo vprašanj o tem, kako in kako daleč lahko, z ustavnega vidika, posamezne oblasti v federaciji posežejo v urejanje in obvladovanje posameznih ekscesnih vidikov panoge iger na srečo.

On 18 April 2018, the federal Constitutional Court of Bosnia and Herzegovi- na (BiH) adjudicated the case Prime Minister of Zeničko-Dobojski Canton v. Zenica City Council, involving a complaint over the assessment of corporate income taxes over and above the regular rate on gambling shops by the Zenica City Council in the Federation of Bosnia and Herzegovina, one of the two entities that, together with the Brčko self-governing district, make up Bosnia and Herzegovina. The Court based its judgment on three questions presented before it, each of which it answered in the negative. Intriguingly, one of the three questions related to the right to equality or freedom from discriminatory treatment. To protect the right to equality under the BiH Constitution for all persons, including corporations such as gambling shops considered legal per- sons under the law, no business enterprise on Bosnian soil may be arbitrarily made the target of special taxation by governmental institutions at any level, the Court ruled. This Casenote sheds needed light on this decision. It offers two valuable lessons regarding the importance of tax law for both lawyers and non-lawyers alike. While evaluating the case as rightly decided, the authors also believe there is plenty room for improvement of regulations concerning the gambling industry in Bosnia and Herzegovina, including how far various governments in the land can go, from a constitutional standpoint, in curbing perceived excesses of the gambling industry.

Influence of Tax on Constitutional Law: The FBiH Constitutional Court’s Decision in Prime Minister of Zeničko-Dobojski Canton v. Zenica City Council (2018)