PENYEAKKA CPGMJA HAPORHA CKYNWTHHA PEITYB.IMKA CPBHJA HAPOJHA CKYMIITHHA Hocaannaxa rpyna YJEAMIbEHH - CCH, ICP, IPEOKPET, COTA, 29. nonemGap 2022. roaune r Beorpaa 0 29.11, 2022 TIPEJ(CEAWHKY HAPOJLHE CK Ha ochiony swnaiia 91. eran 1, Yerava PenyGauxe CpOnje, sant 1. 3axona o Haposnoj cKynuTHNi Hania 150, cran I. Mocaoemitka Hapoare ckynurrine noxtocnwe TIPEJUIOT 3AKOHA O H3MEHAMA H JJOIYHAMA 3AKOHA O TIOPE3Y HA JOBHT TIPABHHX JTHILA ca npesyiorow aa ce yane y npetpec 3a npeactasika npesvtaravia o-pehyje ce Mapannka Tenth HAPOJHH HOC HHL: Maile Penh Bopxo Grerpantoninh wen ee Sciam r nay pyiuh Catena taht — tH <nPEJUIOr 3AKOHA O H3MEHAMA H JLOIYHAMA 3AKOHA O MOPE3Y HA JOBHT MPABHHX JIMA aan 1 Y Bakony 0 nopesy Ha 206uT npanwux sma (,CayaGenn raacni PC”, 6p. 25/01, 80/02, 80/02 ~ ap. saxon, 43/03, 84/04, 18/10, 101/11, 119/12, 47/13, 108/13, 68/14 — ap. saxon, 142/14, 91/15 ~ aytenriano tymaverse, 112/15, 113/17, 95/18, 86/19 w 153/20), HaKoH surana 39, goaaje ce su1an 39a, Koji racnt ~Hayseruo 021 crasa 39. opor 3akona, yrephyje ce crona nopesa 34 AomaTHH Hopes Ha AOOHT mpaBux sua. Jloaara nopes ua ao6ir mpapiix sua yrephyje ce 9a mpHapeata apyurrea ja je Pernerponatia esarHocr: (1) 06 Exenoaranuja cupose nadpre n npupoaxor raca; 2) 07 Exennoarannsja pyna wera; 3) 19.2 Mpowssoatba xepuwara nadyr (4) 46.71 Tprosina ta neko aapcriM, TeHHHM Ht racomiTHM ropHBHMa H CHMEHM mpowsBosHn: (5) 47.30 Tpronina na Mato MoTopHuM ropiansa y cnenuijaTironaMi nposabunuasa, unja je onopessa 206ur Beha on 100,000,000 annapa my Koja je onmopesuBa 206ur 25% neha y omttocy Ha npocesny onopestay OGHT y MpeTXOAHHX NeT HOpECkHX MepHosa, Tlopecka ocnopuua 3a yrapbisaise xoatHor nopesa ta NOGNT MpaBHX sNNa Hs crana 2, onor suiana, je paaaiika HaMeby ykyHHE OnOpesiie AOGHTH 1 “LIAM 6. oBor SaKoHA 1 13HOCA MpoceuHe ONopertne AOGHUT y TPETXOAUHX Her MOPECKHX HepHosia yRehane 3a 25%, TIpoceuna onopesipa 10H y nperxoauHx Her HopeckHX HepHoa 45 craBa 3. oBOr suiana, 1eapanynapa ce Kao 3Gup H3HOCA ONOPEsUKE JOGHTH MPeTXOAKHX HOPeCKHX epHosta yraphenux y cktaay ca w1aHoM 6, Ror 3akoHa, TosIesbeH ca Gpojem 5, oztocHo Gpojem TOpeckiX nepitosta y KojuMa je nopeckH OGBeIHINK NOCTOBAO, YKOHKO je THOpECKH O6BesHHK nocsOBAO Mare O3t HET FOU. Croma nopesa 3a 206HT mpapinx sta Ho crawa 2. oBOF HutaHa, 3a WSHOC J10 25% npoceune onopesuse x0GuTH 5 craBa 4, oBor wWaaHta, HsHOCH 15% Crona nopesa 3a JomaTHH Hopes Ha AOGHT TpaBHHX Ha H3 craBa 2. OBOr wala, 3a u3Hoc u3Ha1 25% npoceune onlopesnBe LOOHTA H3 CraBa 4. onor wana, HaHOCH 50%.”OnpeaSe onor saxona npumersyjy ce Ha yraphunaise, oSpayynanarse u nahaie nopecke oGasese no¥es 3a 2022. romuiy, oaHOcHO 3a HlOpeckH MepHos KojH HOHE y 2022, roman Uran 3. naj saxon cryna Ha cary ocMor ava ox taHa oOjanbuBaiba y ,CayaSeHoM, raacuxy PenyGaune Cponje”. OBPA3IOKE 1. YCTABHH OCHOB 3A LOHOLIEIDE 3AKOHA Yerasi oction 3a 1oHouLerbe Onor akon capKaH je y oapenGama ‘wana 97. aM. 6. 4 Yerawa PenyOauxe Cpxje, mpema xojua PenyGanka CpOuja ypebyje # oGesbebyje, waMeby ocranor, nopeckH cucTem H (bHHaHcuparse ocrsapHBama npapa uM Ay:KHOCTH PenyOauxe CpOuje, yrapheunx Yerauom saKouos, Il. PA3103H 3A LOHOUIEIbE 3AKOHA + Ilpob1eu koje o6aj saxon mpeba da pew, OdHECH yureeu Koju ce BUM saKONOM nocmusncy Octosiit pastor 3a AoHouIere OBOr sakOHa MpemcTaBsba MOTpeGa Ja ce HaBpIMH hep npepeacnozesia 106HTH y yooBNMa rOGATHE NpHEpeAHE KPHBE. Y 2022. roaman onto je 20 sHatajrnx mopemehaja ita cueteKoM TpAxHuITY, Koj Cy TIpHMapHo H3asBAHH paTHHM JtejcTBHMa y Ykpajinn, Kojst cy ca jee crpane AoBesTH J10 awa npHBpeae akTHBHOCTH y Os1peheHHM NpMBpesHUM jlenaTHOCTUMA, OK cy y APYTHM AeIATHOCTHMA AOBEAH 10 BANPEAHOF NPHXOLI H NOOWTH, Banpeani npuxoan ce npenacxono oj{oce Ha Tp»KHUITe eHeprenara H pyzaperBa, Tae cy Ha rn0Ganom KoMMaHije y OBO} OGACTH OBE roAMHE OCTBApiLIe HCTOpHjcKH Pekopane mpoipire.Te Hcropujcke sapate Hcy NocctemMNa HUXOBOF HH HapouHTor yMeha be HOBILA Of OTPOUIAMA H HH HapownTOr 3HaKbA, Te CYUITHHEKH MpecTaBLajy W3BIa4 npermnatbe ka KoMNaHHjawa36or Tora Bate ampom Espore npeaysimajy Mepe Kako Out ce HeyMepena PeaucTpuOyunja Hosta Gapem 2eNMMHGHO yOuaKHIA, TO je AOAaTHA NoTApAa na H Cp6uja ‘rpeGa cuteH upumep Bebstie enporickitx seMasba. Kako Gu ce y yenonuma xpiie oGexGerutra ep npepacnoena 40GHtH poy puspeste, ysouu ce aonarHn Hopes Ha 1061, Koj he GHTH BpeMeHexH OrpaaneH Ha epHon Tpajarsa ekonoMcke Kpitie + Paamampane moeyhnocmu da ce npobresu pewe u Ges donowerba 0602 3aKoNA Hcy pasmarpane moryhuocr a ce WiuKepH Koje opaj 3aKoH TpeGa a nocTArHE octwape Ges ieroBOr AOHOUICHA, UMajyhH y BIMIY Aa je Ped O eneMeHTHMa cHCTeMa onopesnparba Koj ce ypebyjy nopeckHM 3akoHOM. Crora ce H3MeHe H LONYHe THX eneMeHaTa He MOTy PeUIHTH JJOHOMIEHEM 1OZAKONCKHX akaTa, OAHOCHO MpesyIHMAReM APYTHX Mepa y OKBHpY nocaoBa ApAaBHe yrIpave. + Bawmo je donowerve 0602 saKona najbomu nadun 3a pewasarve npoBrEMa Touoweise ovor saxona je HajGossi nasitt 3a peulaparse npoueMa, 13 paaiora urTo ce AIH 0 3aKOHCKO} MaTepHM, KOjy je jemHHO H Moryhe MeibarH H AOnyHaBaTH oAroBapajyhis waMeHaMa H JomyHaMa 3aKoHa. Topex Tora, ypehupaisem nopeckonpanie Marepuije saKoHoM, aaje ce aonpioc panto} curypHoctu # yjeaHo oGexGehyje Tpaxcnapentuocr y Boherby Hopecke nommTHKe. Hane, sakout je onurri pani axr Koji ce oGjaBsnyje m Koj crBapa jeaHaKa npapa 1 oGaBexe 3a ce cyGjexre Koj ce Hahy y HcToj nopeckonpasnoj cuTyaunjH, YAMe ce nocTIXKe TpanenapentTHocr y weronoj mpusten. I. OBJAUIHSEKE OCHOBHHX MIPABHHX HHCTHTYTA H MOJEAMHAUHHX PEWEIbA Yauzau | Ypehyje ce na Koje perucrposane npuapeane AetaTHOCTH, 3a Koj HHBO AOGHTH H Ha Kojy Nopecky OcHOBHMLY ce OSpayyHawa LOATHH Mopes Ha AOOHT MpaBHHX sa, Taxohe, yraphyje ce crona opera 44 to,1aTHH Hopes Ha AOGHT MpABHAX s1HUA. Ya wan 2. Ypebyje ce noverak npumene onpexGH 0 aoxaTHoM nopesy Ha AOGHT npaBHHx mma, oAHOcHO MopeckH MepHto.t O21 Kojer ce onpAGe npHMery;y. Y3uaan 3. Tpeanaxe ce ja oBaj 3aKOH CTY Ha CHary OeMor saa Os Lana OOjaBbUBAIbA Y »CayaxGenoM raacumxy PenySauxe CpOuje” IV, IIPOWEHA ®HHAHCHJCKHX CPEACTABA HOTPEBHHX 3A, CIIPOBOBEBE 3AKOHA 3a cnposobeme ovor sakoua sje norpeGuo oGexGeurrH epexerwa y Gyuety PenyOauKe Cpouje.V. IPEP IE OAPEAABA KOJE CE MEIbASY/IONYIDYSY: sai? HopeekitoGnestiti 4 ier Pe pOnje-(y-nesnem-re P 6 HE P Ps pHFOpHiH P . ? 4 ba sWIAH 2. OJIPEJIBE OBO 3AKOHA HIPHMEBYJY CE HA YTBP'BUBAILE, OBPANYYHABAISE M TWIARAIE MOPECKE OBABE3E MOYER 3A 2022. FOJMHY, OJHOCHO 3A TOPECKH MEPHOJ KOJH MOYMIbE Y¥ 2022. FOAM. MIAH 3. OBAJ 3AKOH CTYIIA HA CHAPY OCMOr AHA OZ] JAHA OBJABJbUBAIA Y ~CJIY9KBEHOM PJIACHHKY PETTY BJIMKE CPBHJE™."VI. AHAJIH3A EMEKATA 3AKOHA Ynavom 41. crap 3. 3akona o maaneckom cHeTemy PenyGamKe Cp6uje (,CayxGenn raacninx PC”, 6poj 30/18) npommcano je aa ce Ha opratte apabHe Yupase cxosHo puMeryje lan 37. Tor saKona y Moreay KOHTpone crposoheisa anamse edexara npomuca npe WUXOBOF yenajara on CTpaHe Baade, 3a CBE JAKOHE H Apyre mpomice KojHMa ce GHTHO Merba HaMiit OcTBapHBarba Tipasa, OGaBesa H pABHHX MHITepeca (USHYKHX H MIpABHHX JHA. Ouexyje 1a mpumesa oapeaGe 0 sloxaTHOM nopesy Ha LOGHT npaBHHX ana oGexGeaH snavigjue aonarHe npuxoxe aa Gyuer PenySanke CpGxje, Koj ce mportersyjy wa mpeKo 100 Muljapsut uHapa, camo Ha OcHORY OcTBapene OAaTHE ZOGHTH y 2022. rosMHH, Vimajyhn y pivay aa ce cpricka npitapera cyouana ca nocuesunama KpH3e, Koja je ppeHicTBeHo y3pokoBaNa HEO:LTOBOPHHM H HECTPYYHHM BOheHweM cexTOpa eHepreTHKe, ossonpunperte 1 nporsBoztbe Xpante, ONeKyje Ce HaCTARAK BHCOKHX erorta HENprIANEKje, Hegonosbiia cHaOeBeHOCT TPAMUITA H UpostyOubuBalbe CHPOMAulITHA Mey HajyrpoxeHjHM kareropijama cranosnuurrea. JlojarHu GyuerckH npHxosH 0 OcHOBY OTlOpesHBarba aogarie 10GHTH ekerpanpopuTepa Ox crora crBopiLIH daHaKcHjcKe MpeaycaoBe 3a npanesnujy mpepacnotexy epestcrana, ooh najyrpoxennjaM kaTeropHjana CraHOBHMUITBA i craGHHo cHaGaenaise rpahana 1 mpiepeae eueprenTHna.MU3IJABA O YCKJIABEHOCTH MPONMCA CA NPONUCMMA EBPONCKE YHWJE 1. OpraH apsxasHe ynpase, oaHocHo apyrn osnauthexn npeanaray nponnca Hapogin nocnaknun:, Mapnnka Tenwh, BopKo CrepaHosuh, flejaH Bynatosuh, Jenewa Munowesxh, Qanv6op Jexuh, anujena Fpyjuh, Tatjana Nawuh, Bopho Bophun. 2. Haane nponnca NIPELIOT 3AKOHA O H3MEHAMA H JOITYHAMA 3AKOHA O TIOPE3Y HA JOBHT TIPABHHX JIMA PROPOSAL OF THE LAW AMENDING THE LAW ON CORPORATE PROFIT TAX 3. Yeknaheroct nponuca c oapeabama Cnopasyma o cra6uansaunjn 1 npwapykusatsy wamehy Esponckwx sajeqHya HHxoBHx ApKasa unannua, ca jenHe ctpane, 4“ Peny6nuxe Cp6nje ca apyre crpane (.Cayx6enn rnachnk PC”, 6poj 83/08) (y name TeKxcry: Cnopasym): a) OapeaGa Cnopasyma Koja ce oanoce Ha HopMaTHBHy CapxKMHy nponnca, / 6) Mpenasnn pox 3a ycKknahn Cnopaayma, / 8) OyeHa ncnytbeHocTH oGaBeze Koje nponsnaze 3 HaBeAeHe oApenSe Cnopazyma, / r) Pasno3sm 3a AenMmMM4HO Ucnytbasatee, OAHOCHO HeNCcnyHbasarbe 0G6ase3a koje nponsnaze 3 HaseneHe onpenGe Cnopasyma, / A) Besa ca Hauwonanuum nporpamom 3a ycBajatbe npasHux TekosnHa Epponcke yuuje. Hee 3akOHOAaBCTBa npema oApenGama 4. Yexnahenocr nponnca ca nponncnma Esponcke yunj a) Hasofette oapeg6n npumapxnx n3sopa npasa Esponcke yHuje m oueHe ycknafenoctn ca Huma, /6) Hasoherse cexynaapHux nssopa npasa Esponcke yHnje n ouene yexnahenocrn ca tHma, 8) Hasoherte ocranux w3sopa npasa Esponcke yuuje n ycknahencr ca tena, / r) Pasno3n 3a Aenumuuny ycknaheHoct, onHOCHO HeycKnaleHoct, / A) Pox y Kojem je npensuhexo noctsase nornyHe ycknahenoctn nponnca ca nponncuma Esponce yHuje ih 5. YkonuKo He nocroje o”rosapajyhe Haanexnoctn EsponcKe yxnje y Matepwjn Kojy perynmwe nponuc, u/mnn He nocroje oprosapajyhn cexyHaapHn H3s0pn npasa Esponcke ynuje ca Kojnma je notpe6Ho 06e36eanTn ycknahenocr, noTpe6Ho je o6pasnoxuTH Ty dntbeHHUy. ¥ oBnom cnyyajy, Huje notpe6Ho nonytbasatn TaGeny ycknahenoctn nponnca. Ta6eny ycknahenoctn Huje notpe6Ho nonytbasaTn H yKONMKO ce Aomahum nponwcom He Bpum npeHoc oApen6u ceKyHAapHor M3Bopa npasa Esponcke yHuje seh ce uckmy4ns0 BpulM npameHa unn cnposoferse Hexor 3axtesa Koj nponaunaan H3 oApeAGe ceKyHAapHor w3popa npasa (Hnp. Npeanorom onnyKe o mapaaM crpateuiKe npoueHe yTnuaja 6Guhe cnposegena oG6ase3a u3 unana 4. Aupextuse 2001/42/E3, anv ce He BpwiM HM NpeHoc Te oApeaGe AMpexTuBe). Byayhn aa uma cekyHfapHux u3B0pa npasa Esponcke yHuje ca Kojuma ce nponuc yenabyje, y3 oBaj Mpeanor 3akona ce goctasma TaGena ycknahenoctn. 6. Aa nn cy nperxonHo HaseneHn H3s0pn npasa EsponcKe yHnje npeseenn Ha cpnckn jesnK? He. 7. fla nw je nponuc npesepen Ha HeKM cny>k6eHH jesmk Esponcke yHnje? He. 8. Capaatea ca Esponckom yHujom m yuewhe Koncyntanata y w3paqu APONMca h HeHXOBO MHULTerbe O yCKNaneHOCTH. He. Beorpan, 29. Hosem6ap 2022. roanneHAPOAHH HOCJAHHIH Maphul Bopko Crgpaxonuh enuh Llejan BYaarosi vow \) Jen romesnth esnjenapyjuh “gat Bohuh yap oye