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Chapter 16 – Taxation

Negotiations in Chapter 16 – Taxation were officially opened At the Intergovernmental Conference on Accession of Montenegro to the European Union, held on 30 March 2015.

There is no obligation to harmonize all types of taxes within the Union, and tax harmonization is achieved through the coordination of the tax systems of EU Member States in order to avoid national tax measures that can negatively affect the functioning of the EU internal market. Each Member State has the right to retain its own tax system and even introduce new tax forms, with the obligation to align some of its parts (tax rate, base, etc.) with European regulations. Tax revenues, as state revenues, are of great importance in process of creating the state budget and taking over the country's strategic obligations in solving certain economic and social problems.

Member States unanimously decide on issues in the field of taxation, which additionally protects their national autonomy.

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Chapter 16 - Working Group

Negotiator

Negotiator

Negotiator

Head of the WG

Head of the WG

Head of the WG

Secretary of the WG

Secretary of the WG

Secretary of the WG

The working group was established in Mart 2013. The negotiator for this Chapter is Nikola Vukićević, Director of Directorate for Budget, head of the working group is Novo Radović, Director General for Tax and Customs at the Finance Ministry. Secretary of the working group is Miloš Vujović of the MEA.

The working group comprises 39 members, of which 22 women and 17 men (31 from state institutions, 8 from the civil society).

 

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