At this Tax Evening, we discussed tax offenses (misdemeanors) – their legal descriptions, the distinction from the criminal offenses as per the Criminal Code and other criminal legislation, the sanctions that can be imposed in misdemeanor proceedings, as well as the relationship between these sanctions and measures imposed by the Tax Administration.

Precisely because of the (partial) overlap between the characteristics of misdemeanors and criminal offenses, subjects of administrative and criminal responsibility, and the substantive coincidence of certain misdemeanor sanctions with administrative measures, there was also a discussion about the (im)possibility of conducting parallel or consecutive proceedings of different nature, i.e. the operation of the ne bis in idem principle.

• Dr Jovana Banović, Assistant Professor at the University of Belgrade – Faculty of Security Studies, previously employed at the Higher Public Prosecution Office in Belgrade

• Ivana Radisavljević, Assistant at the University of Belgrade – Faculty of Law, previously employed at the Higher Court in Belgrade