Master Rad Poreski Aspekt Ugovora o Gradjenju

TIPABHH <DAKYJITET
YHHBEP3HTETA Y liEOrPA
Y
MACTEP CTY HJE

TIpaBHO eKOHOMCKH
MO)JYJI
TIpe)JMeT: TIOpeCKO
npaBO
3ABPIIIHH PA
:
TIOPECKH ACTIEKT YrOBOPA O
rPA'BElbY
MEHTOP:
rrpocp. .np fop.naHa 11nH1-I1orroB
KAH
AT:
AneKcaH.nap MHnocaBJDeBH1
6p. HH.neKca 2008-172
Eeorpa.n,
jyH 2009. ro.nHHe
1. YBo.n .............................................................................................................. 3
2. I1ojaM H .necpHHHUHja yroBopa o rpaljeny H rpaljeBHHcKe .nenaTHocTH ....... 5
3. I1ope3H KojH yTHqy Ha rrpoMeT HeKpeTHHHa ................................................ 7
4. I1pHMeHa I1 B Ha yroBope o rpaljeny .......................................................... 9
4a) I1opecKH o6Be3HHK .................................................................................. 9
46) MecTo H BpeMe rrpoMeTa rpaljeBHHcKHX o6jeKaTa
H rpaljeBHHcKHX ycnyra ............................................................................... 10
4B) I1pe.nMeT orrope3HBana ......................................................................... 13
5. KapaKTepHcTHKe rropecKor TpeTMaHa 3a rrpBH rrpeHoc
rrpaBa pacrronarana Ha HoBoH3rpaljeHoM rpaljeBHHcKoM o6jeKTy .............. 14
5a) I1opecKa ocHoBHUa Ko.n rrpBor rrpeHoca rrpaBa pacrronarana
Ha HoBoH3rpaljeHoM rpaljeBHHcKoM o6jeKTy ............................................... 18
56) I1opecKe cTorre Ko.n rrpBor rrpeHoca rrpaBa pacrronarana
Ha HoBoH3rpaljeHoM rpaljeBHHcKoM o6jeKTy ............................................... 19
5B) I1paBo Ha o.n6HTaK rrpeTXo.nHor rrope3a Ko.n rrpBor rrpeHoca
rrpaBa pacrronarana Ha HoBoH3rpaljeHoM rpaljeBHHcKoM o6jeKTy ............. 22
6. I1opecKH TpeTMaH rpaljeBHHcKHX o6jeKaTa
.nenHMHqHo H3rpaljeHHX .no 31.12.2004. ro.nHHe ........................... ............ 27
7. I1opecKH TpeTMaH aBaHcHHX rrna1ana y yroBopHMa o rpaljeny ................ 30
8. I1opecKH TpeTMaH Ko.n pa3MeHe rpaljeBHHcKHX o6jeKaTa ........................... 33
9. YroBopH o 3aje.nHHqKoj H3rpa.nnH, cycpHHaHcHpany
H 3aje.nHHqKoM ynarany .............................................................................. 36
10. I1paBo KyrrUa Ha pecpyH.naUHjy I1 B
rrpHnHKoM KyrroBHHe rrpBor cTaHa .............................................................. 42
11. 3aKJDyqaK ...................................................................................................... 44
1. YBo.n
TeMa MacTep pa.na o.nHocH ce Ha rrpHMeHy pa3nHqHTHX rropecKHX o6nHKa Ko.n
yroBopa o rpaljeny. I1peBacXo.nHo ce o.nHocH Ha rpeljeBHHcKy .nenaTHocT y erry6nHUH
p6HjH.
11Majy1H y BH.ny cBe Be1y eKcrraH3Hjy nHpena rpa.noBa, rpaljeBHHapcTBo Kao
.nenaTHocT .no6Hja cBe BHne Ha 3Haqajy. YrrpaBo Ha ToM TepeHy, Ha TepeHy o6aBJDana
rpaljeBHHcKe .nenaTHocTH, yqecHHUH y rrpoMeTy rroTrra.najy rro.n pa3nHqHTe rropecKe
cHTyaUHje, Koje, yKonHKo ce rrpaBHnHo He cXBaTe, Mory .na cTBope o36HJDHe rrpo6neMe
caMHM yqecHHUHMa y rrpoMeTy,
Kao H .na .noBe.ny .no ycrropaBana o6aBJDana
rpaljeBHHcKe .nenaTHocTH, a THMe H oHeMory1aBana ocTBapeny cTaM6eHHX rroTpe6a

rpaljaHa H cBe 6H ce THMe y KpyrrHoj nHHHjH HeraTHBHo o.npa3Hno Ha rrpHBpe.nHH pa3Boj
3eMJDe. 113 HaBe.neHHX pa3nora, ayTop oBor pa.na rroKynao je .na aHanH3Hpa rropecKH
acrreKT yroBopa o rpaljeny, rrpe cBera rrpHMeHy 3aKoHa o rrope3y Ha .no.naTy Bpe.nHocT, y
oKBHpy Koje cy aHanH3HpaHH BpeMe H MecTo rrpoMeTa, rropecKa ocHoBHUa, rrpeTXo.nHH
rrope3, rrpaBo Ha pecpyH.naUHjy I1 B-a, Kao y rrpaKcH cBe rrpHcyTHHje yroBope o
3aje.nHHqKoj H3rpa.nnH, yroBopH o cycpHHaHcHpany H yroBopH o 3aje.nHHqKoM ynarany.
*
Y 3eMJDaMa Koje cy y pa3Bojy, cpHHaHcHpane rpaljeBHHcKHX rrpojeKaTa
HHje je.nHocTaBHo. HHaHcHpane HHcppacTpyKTypHHX rrpojeKaTa ocTa1e rrpeBenHK
H3a3oB 3a
Be1HHy 3eMeJDa y pa3Bojy.
Tony Merna & Cyrus Njiru, Financing Infrastructure Projects, Thomas Telford Publishing, London,
2002. cTp. 135.
I1pHnHKoM o.npeljHBana Koje cy To 3eMJDe y pa3Bojy, y3HMa ce KpHTepHjyM 6pyTo

.noMa1er rrpoH3Bo.na (y .naJDeM TeKcTy: E I1) rro cTaHoBHHKy, rra cy TaKo o.npeljeHe
eKoHoMHje 3eMaJDa ca ManHM, cpe.nnHM HnH BHcoKHM rrpHXo.nHMa y 3aBHcHocTH o.n
E I1-a rro cTaHoBHHKy:
-
eKoHoMHje ca ManHM rrpHXo.nHMa cy oHe qHjH je E I1 rro cTaHoBHHKy ManH o.n

2
rrpH6nH)I(Ho 2.500$.
-
eKoHoMHje ca cpe.nnHM rrpHXo.nHMa cy oHe qHjH je E I1 rro cTaHoBHHKy Be1H o.n

2.500$, anH ManH o.n 15.000$.
eKoHoMHje ca BHcoKHM rrpHXo.nHMa cy oHe qHjH je E I1 rro cTaHoBHHKy Be1H .no

15.000$.
YrrpaBo ce eKoHoMHje 3eMaJDa Koje crra.najy y rpyrry eKoHoMHja ca ManHM H

cpe.nnHM rrpHXo.nHMa cMaTpajy 3a 3eMJDe Koje 1e HajBHne rrpo6neMa HMaTH rrpHnHKoM
cpHHaHcHpana HHcppacTpyKTypHHX rrpojeKaTa.
HaHMe, ycne.n cBe Be1er .neMorpacpcKor nHpena rpa.noBa H parrH.nHor pacTa
rrorrynaUHje, rroroToBo y yp6aHHM KpajeBHMa, HeorrXo.nHocT 3a HHcppacTpyKTypHHM
rrpojeKTHMa je cBe Be1a.
YcTaHoBJDeHo je .na o.n 6 MHnHjap.nH JDy.nH Koje )I(HBe Ha rrnaHeTH, Mane o.n 1
MHnHjap.ne )I(HBH y 3eMJDaMa ca BHcoKHM .noXoTKoM rro rro.naUHMa
BeTcKe 6aHKe, .noK
opHjeHTaUHoHo 3,5 MHnHjap.nH JDy.nH )I(HBH y 3eMJDaMa ca ManHM rrpHXo.nHMa.

I1porHo3Hpa ce .na 1e cBeTcKa rrorrynaUHja .no 2015. ro.nHHe rrpe1H 6poj o.n 7 MHnHjap.nH,
.noK 1e 82% )I(HBeTH y 3eMJDaMa y pa3Bojy, a 18% y pa3BHjeHHM 3eMJDaMa. O.n rrpeKo 6
MHnHjap.nH JDy.nH y 3eMJDaMa y pa3Bojy y 2008. ro.nHHH, nHX 43% )I(HBH y yp6aHHM
KpajeBHMa. Yp6aHa rrorrynaUHja y 3eMJDaMa y pa3Bojy ce parrH.nHo nHpH H rrpoUenyje ce
.na 1e .nocTH1H rrpoUeHaT o.n 49% y 2015. ro.nHHH.
http://www.studentsoftheworld.info/infopays/rank/PNBH2.html
Tony Merna & Cyrus Njiru, Financing Infrastructure Projects, Thomas Telford Publishing, London,
2002. cTp. 136.
3
Be oBo HaBo.nH Ha qHneHHUy .na 1e HHcppacTpyKTypHH rrpojeKTH H rpaljeBHHapcTBo

Kao .nenaTHocT HMaTH KJDyqHy ynory y penaBany er3HcTeHUHjanHHX rrpo6neMa JDy.nH, a
.na nHXoBo cpHHaHcHpane He Mo)I(e 6HTH o6e36eljeHo caMo
H3 cpe.ncTaBa jaBHHX
rrpHXo.na, Be1 .na 1e 6HTH HeorrXo.naH rrocTerreHH rrpena3aK Ha cy.nenoBane jaBHor H

rrpHBaTHor ceKTopa, a, y Kpajnoj nHHHjH, oHo nTo je o.naBHo rrpaKca y cBHM 3eMJDaMa, a
To je rrperrynTane cpHHaHcHpana HHcppacTpyKTypHHX rrpojeKaTa rrpHBaTHoM ceKTopy.
2. I1ojaM H .necpHHHUHja yroBopa o rpaljeny H rpeljeBHHcKe .nenaTHocTH

YrOBOp
rpaljelhY
4
o6nHraUHoHHM o.nHocHMa,
rrpeMa
ce .necpHHHne,
cXo.nHo
qnaHy 630. 3aKoHa
Kao: YroBop o .neny KojHM ce H3Boljaq o6aBe3yje .na
o.npeljeHoM rrpojeKTy carpa.nH y yroBopeHoM poKy o.npeljeHy rpaljeBHHy Ha
o.npeljeHoM 3eMJDHnTy,
HnH .na Ha TaKBoM 3eMJDHnTy, o.nHocHo Ha Be1 rrocToje1eM o6jeKTy H3BpnH KaKBe .npyre
rpaljeBHHcKe pa.noBe, a HapyqHnaU ce o6aBe3yje .na My 3a To HcrrnaTH o.npeljeHy UeHy.
YroBop o rpaljeny Mopa .na 6y.ne 3aKJDyqeH y rrHcMeHoj cpopMH.
rpaljeBHHCKa )JeJIaTHOCT je rrpeUH3HpaHa 3aKoHoM o rrnaHHpany H
5
H3rpa.nnH (y .naJDeM TeKcTy: 3I11111), r.ne ce 3aKoHoM ypeljyje H3rpa.nna o6jeKTa,

.norpa.nna, caHaUHja, a.narrTaUHja, peKoHcTpyKUHja, 3aTHM ce .necpHHHne HHBecTHTop, Kao
H Ha KojH HaqHH ce BpnH H3rpa.nna o6jeKTa.
I1peMa o.npe.n6aMa qnaHa 2. TaqKa 16) 3I11111, H3rpa)Jlha O6jeKTa jecTe cKyrr
pa.nnH KojH o6yXBaTa: rrpeTXo.nHe pa.noBe, H3pa.ny TeXHHqKe .noKyMeHTaUHje 3a
H3rpa.nny o6jeKTa, KoHTpony TeXHHqKe .noKyMeHTaUHje, rrpHrrpeMHe pa.noBe 3a rpaljene,
rpaljene
o6jeKTa H cTpyqHH Ha.n3op y ToKy rpaljena o6jeKTa.
n. nHcT , 6p. 29/78, 39/85, 45/89 H 57/89 H n. nHcT
ny)I(6eHH rnacHHK
, 6p. 31/93
, 6p. 47/03 H 34/06, qnaH 2.
I1o.n H3rpanHoM o6jeKTa, cBaKaKo ce rro.npa3yMeBa H peKoHcTpyKUHja, .norpa.nna,

a.narrTaUHja, caHaUHja, rroMo1HH o6jeKaT, a KojH cy .necpHHHcaHH o.npe.n6aMa 3I11111.
Xo.nHo o.npe.n6aMa TaqKe 30) HcTor qnaHa 3I11111, HHBeCTHTOp ce .necpHHHne Kao nHUe
3a qHje rroTpe6e ce rpa.nH o6jeKaT, o.nHocHo Koje cpHHaHcHpa H3rpa.nny o6jeKTa H Ha
qHje HMe ce H3.naje o.no6pene 3a H3rpa.nny.
Y3 rrpH6aBJDeHy TeXHHqKy .noKyMeHTaUHjy, a Koja ce H3paljyje Kao reHepanHH rrpojeKaT,
H.nejHH rrpojeKaT, rnaBHH rrpojeKaT, H3BoljaqKH rrpojeKaT H rrpojeKaT H3Be.neHor o6jeKTa,
rrpHcTyrra ce rrpH6aBJDany o.no6pena 3a H3rpa.nny.
O)JO6pelhe 3a H3rpa)JlhY ce H3.naje Ha ocHoBy penena Koje .noHocH MHHHcTapcTBo
3a KarrHTanHe HHBecTHUHje, ayToHoMHa rroKpajHHa HnH noKanHa caMoyrrpaBa (orrnTHHa
rpa.n, o.nHocHo rpa.n Eeorpa.n), a y poKy o.n 15 .naHa o.n .naHa rro.nHonena 3aXTeBa. Y3
3aXTeB je HeorrXo.nHo .na ce .nocTaBH:
-
H3Bo.n H3 yp6aHHcTHqKor rrnaHa HnH aKT o yp6aHHcTHqKHM ycnoBHMa, KojH HHje

cTapHjH o.n ro.nHHy .naHa;
H.nejHH rrpojeKaT rroTBpljeH o.n cTpaHe Ha.nne)I(Hor opraHa .na je ypaljeH y cKna.ny
ca H3Bo.noM H3 yp6aHHcTHqKor rrnaHa;
.noKa3 o rrpaBy cBojHHe, o.nHocHo 3aKyrra Ha rpaljeBHHcKoM 3eMJDHnTy, o.nHocHo

rrpaBy cBojHHe Ha o6jeKTy, o.nHocHo rrpaBy KopHn1ena Ha HeH3rpaljeHoM
ocTanoM rpaljeBHHcKoM 3eMJDHnTy, a Koje ce rrpaBo KopHn1ena paHHjeM
corrcTBeHHKy o6e36eljyje Ha ocHoBy penena Ha.nne)I(He orrnTHHcKe yrrpaBe,
cXo.nHo o.npe.n6aMa 3I11111;
.npyre
.noKa3e
o.npeljeHe
yp6aHHcTHqKHM ycnoBHMa.
yp6aHHcTHqKHM
rrnaHoM,
o.nHocHo
aKToM
ny)I(6eHH rnacHHK , 6p. 47/03 H 34/06, qnaH 2. TaqKa 16 30.

11E11 , qnaH 84.
8
aToMHp THpoBH1 H Bepa EjenHUa, TI B Y rpaljeBHHapCTBY, npOMeT )JO6apa, YCJIYra H 3aKYn,
I1pHBpe.nHH caBeTHHK, jyH 2008. ro.nHHe, cTp. 7.
7
I1ope.n HaBe.neHor, HHBecTHTop je y o6aBe3H .na, cXo.nHo qnaHy 115. cTaB 2. 3I11111,
o.npe.nH H3Boljaqa pa.noBa KojH 1e 6HTH HocHnaU rrpaBa H o6aBe3a H3Boljaqa pa.noBa
rnaBHH H3Boljaq, Kao H .na, cXo.nHo qnaHy 120. cT. 1. H 2. 3I11111, o6e36e.nH cTpyqHH
Ha.n3op Ha.n3opHH opraH. OBo je 6HTHo, 3aTo nTo Ha.n3opHH opraH HHBecTHTopa BpnH
oBepy HcrrocTaBJDeHHX rrpHBpeMeHHX cHTyaUHja o.n cTpaHe H3Boljaqa pa.noBa, a TeK Ka.na
cy HcrrocTaBJDeHe rrpHBpeMeHe cHTyaUHje oBepeHe, oHe y cHcTeMy I1 B-a rrpe.ncTaBJDajy
paqyH Ha ocHoBy Kora HHBecTHTop Mo)I(e ocTBapHTH eBeHTyanHo rrpaBo Ha o.n6HTaK
rrpeTXo.nHor rrope3a. I1pHBpeMeHe cHTyaUHje jecy Mory1HocT, anH He H o6aBe3a Ko.n
yroBopa o rpaljeny. OHe rrpe.ncTaBJDajy o6paqyH HcrropyqeHHX .no6apa H rrpy)I(eHHX
ycnyra y ToKy H3rpa.nne rpaljeBHHcKor o6jeKTa, c o63HpoM Ha To .na ce rpaljeBHHcKH
o6jeKaT rpa.nH y .ny)I(eM BpeMeHcKoM rrepHo.ny, a qecTo cy aHra)I(oBaHH H 6pojHH
rro.nH3BoljaqH y ToKy rpa.nne, rra rrepHo.nHqHo .nona3H .no rrna1ana .no Ta.na HcrropyqeHHX
.no6apa H rrpy)I(eHHX ycnyra. Y rrpaKcH je qecT cnyqaj Ko.n yroBopa o 3aje.nHHqKoj
H3rpa.nnH, Kao je.nHoM o.n o6nHKa yroBopa o rpaljeny, .na ce
He HcrrocTaBJDajy
rrpHBpeMeHe cHTyaUHje, Be1 .na rro oKoHqany H3rpa.nne, H3Boljaq pa.noBa HcrrocTaBH
HHBecTHTopy paqyH, 6e3 HcrrocTaBJDeHHX rrpHBpeMeHHX cHTyaUHja, jep y ToM cnyqajy
H3Boljaq pa.noBa (rpaljeBHHcKo rrpHBpe.nHo .npynTBo) y UenHHH cpHHaHcHpa pa.noBe,
a rroToM My rrpHrra.na, rro rrpaBHny, HajBe1H .neo H3rpaljeHor o6jeKTa.
3. I1ope3H KojH yTHqy Ha rrpoMeT HeKpeTHHHa
Y erry6nHUH
p6HjH rrope3H KojHMa ce orrope3yje rrpoMeT HerroKpeTHocTH, a To ce rrpe
cBera o.nHocH Ha 3eMJDHnTe H rpaljeBHHcKe o6jeKTe, cy:
3aKoH o rrope3y Ha .no.naTy Bpe.nHocT ( ny)I(6eHH rnacHHK
6p. 84/2004,
86/2004, 61/2005 H 61/2007 y .naJDeM TeKcTy: 3I1 B)

-
3aKoH o rrope3HMa Ha HMoBHHy ( ny)I(6eHH rnacHHK

45/2002, 80/2002, 135/2004,61/2007 H 5/2009.)
, 6p. 26/2001,
Ka.na ce pa.nH o rrpoMeTy 3eMJDHnTa, oH.na TaKaB rrpoMeT
rroTrra.na rro.n 3aKoH o
rrope3HMa Ha HMoBHHy, .noK je rrpoMeT rpaljeBHHcKHX o6jeKaTa rro.n rrpHMeHoM 3I1 B,

HnH 3aKoHa o rrope3HMa Ha HMoBHHy.
a3nHKa Koja ce rrpaBH y o.nHocy Ha rpaljeBHHcKe o6jeKTe je y ToMe .na nH je y rrHTany
rrpBH rrpeHoc HoBoH3rpaljeHor o6jeKTa HnH He. YKonHKo ce pa.nH o HoBoH3rpaljeHoM
o6jeKTy H To caMo o rrpBoM rrpeHocy, a rrpeHocHnaU je o6Be3HHK I1 B, oH.na je TaKaB
rrpoMeT orrope3oBaH 3I1 B.
Y ocTanHM cnyqajeBHMa, Ka.na ce He pa.nH o rrpBoM rrpeHocy, HnH HHje y rrHTany
HoBoH3rpaljeHH o6jeKaT, HnH je y rrHTany .npyrH H cBaKH Hape.nHH rrpoMeT
HoBoH3rpaljeHor o6jeKTa, oH.na ce Ha TaKaB rrpoMeT rrpHMenyje 3aKoH o rrope3HMa Ha
HMoBHHy H To y cBoja .nBa o6nHKa:
-
rrope3 Ha rrpeHoc arrconyTHHX rrpaBa, y cHTyaUHjaMa Ka.na ce rrpoMeT BpnH y3

HaKHa.ny;
rrope3 Ha rroKnoH, y cHTyaUHjaMa Ka.na ce rrpoMeT BpnH 6e3 HaKHa.ne.
a 6H yorrnTe .nonno .no rrpHMeHe 3I1 B, HeorrXo.nHo je .na ce HcrryHe rreT ocHoBHHX
rrpHHUHrra H To KyMynaTHBHo, a To cy:
1. I1pe.nMeT rrope3a Mo)I(e 6HTH caMo HcrropyKa .no6apa HnH rrpy)I(ane ycnyra;
2. 11crropyKy .no6apa HnH rrpy)I(ane ycnyra Mopa .na BpnH rropecKH o6Be3HHK;
3. 11crropyKa .no6apa H rrpy)I(ane ycnyra Mopa .na ce BpnH y3 HaKHa.ny, a o.npeljeHe
HcrropyKe HnH ycnyre Koje ce Bpne 6e3 HaKHa.ne H3je.nHaqeHe cy Kao .na ce Bpne
ca HaKHa.noM.
4. 11crropyKa .no6apa HnH rrpy)I(ane ycnyra Mopa .na ce o6aBJDa Ha yHyTpanneM
Tp)I(HnTy, o.nHocHo y erry6nHUH p6HjH;
9
5. 11crropyKa .no6apa H rrpy)I(ane ycnyra Bpne y oKBHpy o6aBJDana .nenaTHocTH
qnaH 3. 3I1 B.
Xo.nHo HaBe.neHoM, HcrropyKa (y .naJDeM TeKcTy: rrpoMeT .no6apa) .necpHHHcaHa je

qnaHoM 4. 3I1 B, a Koje ce o.nHoce Ha rpaljeBHHcKy .nenaTHocT, Kao:
-
HcrropyKa .no6apa rrpoH3Be.neHHX HnH cacTaBJDeHHX rro Hanory HapyqHoUa o.n

MaTepHjana HcrropyqHoUa;
rrpBH rrpeHoc rrpaBa pacrronarana Ha HoBoH3rpaljeHHM rpaljeBHHcKHM o6jeKTHMa

HnH eKoHoMcKH .neJDHBHM UenHHaMa y oKBHpy THX o6jeKaTa;
pa3MeHa .no6apa 3a .npyra .no6pa HnH ycnyre;
.noK qnaH 5. 3I1 B .necpHHHne rrpoMeT ycnyra Kao:

-
rrpe.naja .no6apa rrpoH3Be.neHHX HnH cacTaBJDeHHX rro Hanory HapyqHoUa o.n

MaTepHjana HapyqHoUa
pa3MeHy ycnyra 3a .no6pa H ycnyre
4. I1pHMeHa I1 B Ko.n yroBopa o rpaljeny

4a) I1opecKH o6Be3HHK
qnaH 8. 3I1 B .necpHHHne rropecKor o6Be3HHKa Kao nHUe Koje caMocTanHo o6aBJDa
rrpoMeT .no6apa HnH rrpy)I(ane ycnyra y oKBHpy o6aBJDana .nenaTHocTH, rro.n KojoM ce
rro.npa3yMeBa TpajHa aKTHBHocT rrpoH3Boljaqa, TproBUa HnH rrpy)I(aoUa ycnyra y UHJDy
ocTBapHBana rrpHXo.na. YKonHKo nHUe y rrpoMeTy ocTBapH Be1H H3Hoc o.n 4.000.000
.nHHapa y ToKy ro.nHHe, oHo je y o6aBe3H .na ce perHcTpyje y cHcTeM I1 B-a.
MeljyTHM, o.n HaBe.neHor rrpaBHna rrocTojH H3y3eTaK, a THqe ce cHTyaUHje Ka.na
cpH3HqKo nHUe He o6aBJDa .nenaTHocT rpaljeBHHapcTBa, Be1 y je.nHoKpaTHoj rrpo.najH
H3BpnH rrpoMeT, rra rrpeManH HaBe.neHH H3Hoc. Y ToM cnyqajy, c o63HpoM Ha To .na ce
cpH3HqKo nHUe HHje perHcTpoBano Kao nHUe Koje o6aBJDa rpaljeBHHcKy .nenaTHocT, Te
HHje H3BpnHno rrpoMeT y oKBHpy TpajHor o6aBJDana .nenaTHocTH, He rrocTojH je.naH o.n
ycnoBa rrpHMeHe 3I1 B. Y HaBe.neHoj cHTyaUHjH, He .nona3H ex lege .no perHcTpoBana
cpH3HqKor nHUa y cHcTeM I1 B-a,
anH ToM nHUy cTojH Mory1HocT .no6poBoJDHor
eBH.neHTHpana y cHcTeM I1 B-a, rro.nHoneneM eBH.neHUHoHe rrpHjaBe Ha.nne)I(HoM

rropecKoM opraHy.
O.npe.n6aMa qnaHa 33. 3aKoHa o I1 B-y, TaKo3BaHH ''ManH rropecKH o6Be3HHUH''
rro.nBprHyTH cy rroce6HoM rrocTyrrKy pe)I(HMy orrope3HBana y cHcTeMy I1 B. To cy
nHUa qHjH yKyrraH rrpoMeT .no6apa H ycnyra ( ocHM rrpoMeTa orrpeMe H o6jeKaTa 3a
Bpnene .nenaTHocTH), y rrpeTXo.nHHX 12 MeceUH HHje Be1H o.n 2.000.000 .nHHapa,
o.nHocHo Koja rrpH oTrroqHnany HnH y ToKy o6aBJDana .nenaTHocTH rrpoUeHe .na y
Hape.nHHX 12 MeceUH He1e ocTBapHTH yKyrraH rrpoMeT Be1H o.n 2.000.000 .nHHapa.
H3HqKo nHUe Koje ce HHje perHcTpoBano 3a o6aBJDane rpaljeBHHcKe
.nenaTHocTH, anH Koje Ty .nenaTHocT HrraK BpnH TpajHo, Mo)I(e .na ce perHcTpyje y cHcTeM
I1 B-a, yKonHKo rrpoUenyje .na 1e y Hape.nHHX 12 MeceUH ocTBapHTH rrpoMeT Be1H o.n
2.000.000 .nHHapa, o.nHocHo Koja rrpH oTrroqHnany HnH y ToKy o6aBJDana .nenaTHocTH
rrpoUeHH .na 1e y Hape.nHHX 12 MeceUH ocTBapHTH yKyrraH rrpoMeT Be1H o.n 2.000.000
.nHHapa. OHo je .ny)I(Ho .na To yqHHH .no 15. jaHyapa TeKy1e ro.nHHe.
46) MecTo H BpeMe rrpoMeTa rpaljeBHHcKHX o6jeKaTa H rpaljeBHHcKHX

ycnyra
Ha ocHoBy qnaHa 11. TaqKa 3) 3I1 B, MecTo rrpoMeTa rpaljeBHHcKor o6jeKTa je
MecTo y KoMe ce .no6po Hana3H y TpeHyTKy HcrropyKe,
a HMajy1H y BH.ny .na ce
rpaljeBHHcKH o6jeKTH He Hcrropyqyjy, HHTH rrpeBo3e.

I1poMeT ycnyra rroBe3aHHX ca HerroKpeTHon1y je MecTo y KojeM ce HerroKpeTHocT
Hana3H, a cXo.nHo qnaHy 12. cTaB 3. TaqKa 1) 3I1 B. OBo je rroce6Ho 6HTHo, c o63HpoM
Ha To .na ce .nenaBajy cHTyaUHje Ka.na ce ycnyra BpnH Ha HerroKpeTHocTH Koja ce He
Hana3H Ha TepHTopHjH err6ynHKe
p6Hje. Y ToM cnyqajy I1 B ce He o6paqyHaBa HHTH
Harrna1yje 3aTo nTo HHje HcrryneH je.naH o.n 3aKoHcKHX ycnoBa, a To je .na ce orrope3yje
caMo rrpoMeT .no6apa H ycnyra H3BpneH y erry6nHUH p6HjH.
10
llTo ce THqe BpeMeHa HacTaHKa rrpoMeTa .no6apa H ycnyra y rpljaBHHapcTBy, oHH cy

.necpHHHcaHH qnaHoM 14. 3I1 B 3a .no6pa, o.nHocHo qnaHoM 15. 3I1 B 3a ycnyre.
BpeMe rrpoMeTa .no6apa HacTaje .naHoM rrpeHoca rrpaBa pacrronarana Ha .no6pHMa
rrpHMaoUy, aKo ce .no6po Hcrropyqyje 6e3 oTrrpeMe, o.nHocHo rrpeBo3a, a nTo je cnyqaj ca
rrpoMeToM HerroKpeTHocTH.
BpeMe rrpoMeTa ycnyra HacTaje .naHoM Ka.na je H3BpneHo rroje.nHHaqHo rrpy)I(ane
ycnyre, a nTo rrocTojH Ko.n yroBopa o rpaljeny o6jeKTa, Koja ce qecTo yroBapa
rro cpa3aMa, rra 3aBpneTKoM rroje.nHHaqHo rrpy)I(eHe ycnyre HacTaje o6aBe3a o6paqyHa H
rrna1ana I1 B.
Y rrpaKcH cy peTKH cnyqajeBH Ka.na ce HcrrocTaBJDane paqyHa H3BpnaBa TeK HaKoH
3aBpneTKa rpa.nne. MHoro qen1e cHTayUHje cy .na H3Boljaq pa.noBa HHBecTHTopy
HcrrocTaBJDa rrpHBpeMeHe cHTyaUHje, rra Ha Kpajy Ka.na .nolje .no 3aBpneTKa rpa.nne, Ta.na
ce HcrrocTaBJDa H KoHaqHa cHTyaUHja. Y cnyqajeBHMa HcrrocTaBJDeHHX rrpHBpeMeHHX
cHTyaUHja, pa.nH ce o .nenHMHqHoM rrpoMeTy .no6apa, o.nHocHo ycnyra, a .naH oBepe
rrpHBpeMeHe cHTyaUHje o.n cTpaHe Ha.n3opHor opraHa jecTe .naH HacTaHKa
rropecKe
o6aBe3e. I1o oKoHqany rpa.nne, o.n H3Hoca y KoHaqHoM paqyHy ce o.n6Hja H3Hoc rrna1eH
rro rrpHBpeMeHHM cHTyaUHjaMa, a o.n I1 B-a HcKa3aHor y KoHaqHoM paqyHy ce o.n6Hja
I1 B rrna1eH rro rrpHBpeMeHHM cHTyaUHjaMa.
qnaH 16. 3I1 B, rrporrHcyje .na rropecKa o6aBe3a HacTaje .naHoM Ka.na ce HajpaHHje
H3BpnH je.nHa o.n cne.ne1HX pa.nnH:
1. rrpoMeT .no6apa H ycnyra
2. HarrnaTa, aKo je HaKHa.na HnH .neo HaKHa.ne Harrna1eH rrpe rrpoMeTa .no6apa H
ycnyra
3. HacTaHaK o6aBe3e rrna1ana UapHHcKor .nyra, Ko.n yBo3a .no6apa, a aKo Te
o6aBe3a HeMa, .naHoM y KojeM 6H HacTana o6aBe3a rrna1ana Tor .nyra.
Y cMHcny HaBe.neHHX 3aKoHcKHX
o.npe.n6H, Ka.na o6Be3HHK I1 B rpaljeBHHcKo
rrpe.ny3e1e y ToKy rpa.nne rpaljeBHHcKor o6jeKTa o.n cBor MaTepHjana HcrrocTaBJDa

HHBecTHTopy rrpHBpeMeHe cHTyaUHje, cMaTpa
ce
.na je .naHoM oBepe rrpHBpeMeHe
cHTyaUHje o.n cTpaHe Ha.n3opHor opraHa H3BpneHa .nenHMHqHa HcrropyKa rpaljeBHHcKor

o6jeKTa.
aHoM oBepe KoHaqHe cHTyaUHje o.n cTpaHe Ha.n3opHor opraHa H3BpneHa je

10
HcrropyKa rpaljeBHHcKor o6jeKTa.

o.nHocHo rrpaBo
OBo 3HaqH .na Ta.na HacTaje rropecKa o6aBe3a,
Ha rrpeTXo.nHH rrope3.
OBaKaB cTaB je 3ay3eno H MHHHcTapcTBo
cpHHaHcHja cBojHM MHnJDeneM 6p. 413-00-02492/2005-04 o.n 12.10.2005.ro.nHHe. Y

cKna.ny ca HaBe.neHHM MHnJDeneM, .naH rrpoMeTa .nenHMHqHe rpaljeBHHcKe ycnyre HHje
.naH Ka.na je oKoHqaHo rrpy)I(ane Te .nenHMHqHe ycnyre, Be1 .naH Ka.na je y cKna.ny ca
rrporrHcHMa o rpaljeny, Ha.n3opHH opraH oBepHo (rroTBp.nHo) .na cy H3BpneHH pa.noBH 3a
Ty cpa3y H3rpa.nne.
11
o63HpoM Ha To .na He rrocTojH 3aKoHcKa o6aBe3a .na HHBecTHTop o.npe.nH Ha.n3opHH

opraH Ha rpaljeBHHcKoM o6jeKTy KojH je y H3rpa.nnH, rrocTaBJDa ce rrHTane Ka.na ce y
THM cnyqajeBHMa cMaTpa
.na je HacTana rropecKa o6aBe3a. Y TaKBHM cnyqajeBHMa,
yKonHKo je H3Boljaq pa.noBa aHra)I(oBao rro.nH3Boljaqa, a HHBecTHTop HHje aHra)I(oBao

Ha.n3opHH opraH KojH 6H oBepHo rrpHBpeMeHe cHTyUHje, rrpoMeT .no6apa H ycnyra o.n
cTpaHe rro.nH3Boljaqa H3Boljaqy HacTajy .naHoM H3.naBana rrpHBpeMeHe, o.nHocHo KoHaqHe
cHTyaUHje, a rro ToM ocHoBy H rrpaBo Ha o.n6HTaK rrpeTXo.nHor rrope3a H3Boljaqa pa.noBa.
10
11
TI B Y rpaljeBHHapCTBY, npOMeT )JO6apa, YCJIYra H 3aKYn, cTp. 31.

TIpaBHe OCHOBe nOpeCKOr CaBeTOBalha, ype.nHHK fop.naHa 11nH1 I1orroB, I1paBHH
cpaKynTeT YHHBep3HTeTa y Eeorpa.ny, Eeorpa.n, 2007. ro.nHHe cTp. 319.
4B) I1pe.nMeT orrope3HBana
Ka.na ce roBopH o rrpe.nMeTy orrope3HBana, oH.na oH rroTrra.na rro.n 3I1 B, Kao H rro.n
3aKoH o rrope3HMa Ha HMoBHHy.
3I1 B, y cBoM qnaHy 4. cTaB 3. TaqKa 7) HaBo.nH .na je npe)JMeT TI B-a CaMO
npBH
npeHOC paCnOJIaralha Ha HOBOH3rpaljeHHM rpaljeBHHCKHM O6jeKTHMa,
KOjH MOe
)Ja H3BpmH CaMO HHBeCTHTOp-JIHU.e Ha KOje rJIaCH rpaljeBHHCKa )JO3BOJIa.
I1ope.n HaBe.neHor, rrpe.nMeT orrope3Bana rro cHcTeMy I1 B-a je H caMa H3rpa.nna
o6jeKTa, anH Kao rrpoMeT .no6apa H ycnyra, cXo.nHo qnaHoBHMa 4. H 5. 3I1 B.
Xo.nHo 3aKoHy o rrnaHHpany H H3rpa.nnH, rro.n rpaljeBHHCKHM O6jeKTHMa ce
rro.npa3yMeBajy 3rpa.ne H .npyrH o6jeKTH, Kao H eKoHoMcKo .neJDHBe UenHHe y oKBHpy THX
o6jeKaTa Koje ce rroce6Ho Hcrropyqyjy H 3a Koje ce yroBapa rroce6Ha HaKHa.na.
12
I1pHnHKoM rrpeUH3Hpana TepMHHa H 3Haqena HoBoH3rpaljeHHX o6jeKaTa H eKoHoMcKo

.neJDHBHX UenHHa y oKBHpy THX o6jeKaTa, a qHje je rrpBH rrpeHoc rrpe.nMeT I1 B-a,
HeorrXo.nHo je KopHcTHTH
I1paBHnHHK o yTBpljHBany HoBoH3rpaljeHHX rpaljeBHHcKHX
o6jeKaTa H eKoHoMcKH .neJDHBHX UenHHa y oKBHpy THX o6jeKaTa qHjH je rrpBH rrpeHoc
rrpaBa pacrronarana rrpe.nMeT orrope3HBana I1 B.
Xo.nHo qnaHy 2.
HaBe.neHor
13
rrpaBHnHHKa
HoBoH3rpaljeHHM
rpaljeBHHcKHM
o6jeKTHMa, cMaTpajy ce o6jeKTH y cBHM cTerreHHMa H3rpaljeHocTH KojH Kao TaKBH Mory
6HTH rrpe.nMeT rrpeHoca rrpaBa pacrronarana, a qHja je H3rpa.nna 3arroqeTa o.n
01.01.2005. ro.nHHe, a eKoHoMcKH .neJDHBHM UenHHaMa (cTaH, rrocnoBHH rrpocTop,
rapa)I(a H .np.), cMaTpajy ce .nenoBH THX HoBoH3rpaljeHHX rpaljeBHHcKHX o6jeKaTa, KojH
ce Hcrropyqyjy Kao rroce6Ha UenHHa H 3a Koje ce yroBapa rroce6Ha HaKHa.na.
12
13
qnaH 2. TaqKa 22.

n. rnacHHK , 6poj 105/2004
11cTH I1paBHnHHK y qnaHy 3. .naJDe rrpe.nBHlja .na ce HoBoH3rpaljeHHM rpaljeBHHcKHM

o6jeKTHMa HnH eKoHoMcKH .neJDHBHM UenHHaMa y oKBHpy THX o6jeKaTa, cMaTpajy H
o6jeKTH
qHja
je
H3rpa.nna
3arroqeTa .no
31.12.2004. ro.nHHe, a HacTaBJDeHa
o.n
01.01.2005. ro.nHHe, y .neny KojH je H3rpaljeH o.n 01.01.2005. ro.nHHe, He3aBHcHo o.n
cTerreHa H3rpaljeHocTH, a KojH Kao TaKBH Mory 6HTH rrpe.nMeT rrpeHoca rrpaBa
pacrronarana.
O KapaKTepHcTHKaMa H crreUHcpHqHocTHMa orrope3HBana o6jeKaTa qHja je H3rpa.nna
3arroqeTa .no 31.12.2004. ro.nHHe, a HacTaBJDeHa o.n 01.01.2005. ro.nHHe 6H1e BHne peqH
y HacTaBKy H3narana.
Kao nTo cMo Be1 Harrpe.n HaBenH, y rrpeTXo.nHoM .neny H3narana, rrpBH H cBaKH
.npyrH rrpeHoc rpaljeBHHcKor o6jeKTa KojH HHje HoBoH3rpaljeH, Kao H .npyrH H cBaKH
Hape.nHH rrpeHoc HoBoH3rpaljeHor rpaljeBHHcKor o6jeKTa rrpe.nMeT je rrope3a rrpeMa
3aKoHy o rrope3y Ha HMoBHHy.
5. KapaKTepHcTHKe rropecKor TpeTMaHa 3a rrpBH rrpeHoc rrpaBa

pacrronarana Ha HoBoH3rpaljeHoM rpaljeBHHcKoM o6jeKTy
Ka.na ce roBopH o rrpBoM rrpeHocy
rrpaBa pacrronarana Ha HoBoH3rpaljeHoM
rpaljeBHHcKoM o6jeKTy, rrpe cBera Tpe6a HcTa1H .na je Hajqen1a cHTyaUHja .na je rropecKH
o6Be3HHK HHBecTHTop ( a To je nHUe Ha Koje rnacH rpaljeBHHcKa .no3Bona H HocHnaU
rrpaBa KopHn1ena 3eMJDHnTa Ha KojeM ce rpa.nH).
MeljyTHM, .nenaBajy ce cHTyaUHje .na, H3 pa3HHX
Herrpe.nBHljeHHX oKonHocTH,
HHBecTHTop oTyljH He.noBpneHH rpaljeBHHcKH o6jeKaT, y KoM cnyqajy ce rrpaBo rrpBor

rrpeHoca rrpeHocH H Ha cTHoUaoUa, 3a oHaj .neo o6jeKaTa KojH je H3rpaljeH o.n MoMeHTa
cTHUana
cBojHM
o.n
HHBecTHTopa. HaBe.nHo
o6jannaBa
H MHHHcTapcTBo
cpHHaHcHja
MHnJDeneM 6p. 413-00-1005/2006-04 o.n 20.09.2006. ro.nHHe, a y qHjeM ca.np)I(ajy

cne.nH:
Kaoa o6ee3HuK
II B uHeecmumop u3eputu npoMem He3aeputeHoz
zpaljeeuHcKoz o6jeKma, uje je u3zpaolba 3ano ema oo 01. jaHyapa 2005. zoouHe, y moM
c!ly ajy paou ce o npeoM npeHocy npaea pacno!lazalba
Ha Hoeou3zpaljeHoM
zpaljeeuHcKoM o6jeKmy 3a Koju je uHeecmumop o6ee3HuK II B oy aH oa o6pa yHa u

n!lamu II B no nopecKoj cmonu oo 8% u!lu 18% y 3aeucHocmu oo HaMeHe Kopuutnelba
o6jeKma. HauMe, aKo ce eputu npeu npeHoc npaea pacno!lazalba Ha Hoeou3zpaljeHoM
cmaM6eHoM o6jeKmy u!lu eKoHoMcKo oeJbueuM lJe!luHaMa y oKeupy moz o6jeKma 3a
nompe6e cmaHoealba (Hnp. cmulJa!lalJ npaea pacno!lazalba Ha6aeJba cmaHoee Koje ne 3a
nompe6e cmaHoealba oamu y 3aKyn 3anoc!leHuMa u!lu opyzuM !lulJuMa u!lu oooe!lumu
3anoc!leHuMa), y moM c!ly ajy uHeecmumop o6ee3HuK II B o6pa yHaea u n!lana II B
no noce6Hoj cmonu oo 8%, a aKo ce paou o noc!loeHoM npocmopy u!lu cmaHoeuMa
HaMelbeHuM oaJboj npooaju, uHeecmumop o6pa yHaea u n!lana II B no onutmoj
nopecKoj cmonu oo 18%.
06aee3y o6pa yHa u n!lanalba II B no ocHoey npeoz npeHoca pacno!lazalba Ha
Hoeou3zpaljeHoM zpaljeeuHcKoM o6jeKmy, ooHocHo eKoHoMcKo oeJbueuM lJe!luHaMa y
oKeupy moz o6jeKma, 3a oeo o6jeKma Koju je u3zpaljeH oo MoMeHma cmulJalba npaea
pacno!lazalba Ha Hoeou3zpaljeHoM o6jeKmy, ooHocHo eKoHoMcKu oeJbueuM lJe!luHaMa y
oKeupy
moz
o6jeKma,
ymepljeHoz
npeMa cmeneHy
3aeputeHocmu
o6jeKma
MoMeHmy cmulJalba, uMa u o6ee3HuK II B Koju je cmeKao npaeo pacno!lazalba Ha

He3aeputeHoM zpaljeeuHcKoM o6jeKmy oo uHeecmumopa o6ee3HuKa II B, c o63upoM
Ha mo oa ce y oeoM c!ly ajy paou o cmeapalby Hoee epeoHocmu o6jeKma Koja y
MoMeHmy npeHoca npaea ceojuHe oo cmpaHe uHeecmumopa cmulJaolJy Huje Hu
nocmoja!la, na Huje Hu Moz!la 6umu npeoMem onope3uealba II B.
moM c!ly ajy,
ocHoeulJa 3a o6pa yH II B ymepljyje ce maKo utmo ce Ha yKynaH u3Hoc HaKHaoe (6e3

nope3a), Kojy o6ee3HuK II B npuMa u!lu mpe6a oa npuMu, npuMeHu npolJeHam y
eutna
epeoHocmu oe!la Hoeou3zpaljeHoz zpaljeeuHcKoz o6jeKma y yKynHoj epeoHocmu
moz o6jeKma. Ha npoMem oe!la Hoeou3zpaljeHoz zpaljeeuHcKoz o6jeKma Koju je cmulJa!

lalJ npeo6umHo cmeKao oo uHeecmumopa o6ee3HuK II B (3a Koju je nocmoja!la
o6aee3a o6pa yHa u n!lanalba
II B oo cmpaHe uHeecmumopa o6ee3HuKa II B, jep ce paou!lo o npeoM npeHocy npaea

pacno!lazalba
Ha
Hoeou3zpaljeHoM
zpaljeeuHcKoM
o6jeKmy
moM
cmeneHy
u3zpaljeHocmu) n!lana ce nope3 y cK!laoy ca 3aKoHoM o nope3uMa Ha uMoeuHy.

113 HaBe.nHor ce Mo)I(e 3aKJDyqHTH .na y cnyqajy Ka.na HHBecTHTop o6Be3HHK
I1 B, rpa.nH o6jeKaT, rra y o.npeljeHoj cpa3H rpa.nne TaKo He3aBpneH o6jeKaT oTyljH, oH.na
cTHUanaU HMa o6aBe3y .na rrnaTH I1 B Ha oHaj .neo HerroKpeTHocTH KojH je HoBoHacTao,
o.n MoMeHTa cTHUana o.n HHBecTHTopa, rra .no KoHaqHor 3aBpneTKa. OcHoBHUy qHHH
yKyrraH H3Hoc HaKHa.ne Kojy o6Be3HHK I1 B rrpHMa HnH Tpe6a .na rrpHMH, o.nHocHo
rrpHMeHH1e ce rrpoUeHaT yqen1a Bpe.nHocTH .nena HoBoH3rpaljeHor rpaljeBHHcKor
o6jeKTa y yKyrrHoj Bpe.nHocTH Tor o6jeKTa, .noK cTHUanaU Ha .neo KojH je cTeKao o.n
HHBecTHTopa rrna1a ce rrope3 Ha HMoBHHy (rrope3 Ha rrpeHoc arrconyTHHX rrpaBa HnH
rrope3 Ha rroKonoH). OHaj .neo KojH je HHBecTHTop rrpeHeo cTHUaoUy orrope3yje ce I1 BoM, c o63HpoM Ha To .na je HHBecTHTop Ty H3BpnHo rrpBH rrpeHoc rrpaBa pacrronarana Ha,
ca.na cpaKTHqKH, .nenHMHqHo H3rpaljeHoM o6jeKTy.
aJDH rrpoMeT Tor rrpBor .nena ce
orrope3yje rrope3HMa Ha HMoBHHy.

I1pHnHKoM H3paqyHaBana rrpoUeHTa yqen1a Bpe.nHocTH .nena HoBoH3rpaljeHor
rpaljeBHHcKor o6jeKTa, ocHoBHUa 3a o6paqyH I1 B 3a rrpBH rrpeHoc rrpaBa pacrronarana
yTBpljyje ce TaKo nTo ce Ha yKyrraH H3Hoc HaKHa.ne (6e3 rrope3a) rrpHMeHH rrpoUeHaT
KojH ce .no6Hja rro cne.ne1oj cpopMynH:
100
Bpe.nHocT o6jeKTa Ha .naH cTHUana o.n HHBecTHTopa

YKyrrHa Bpe.nHocT o6jeKTa y MoMeHTy rrpeHoca Tpe1eM nHUy
HHcy peTKH cnyqajeBH y rrpaKcH .na 3arroqeTy rpa.nny HHBecTHTop y o.npeljeHoj

cHTyaUHjH yna)I(e y KarrHTan .npyror rrpHBpe.nHor .npynTBa o6Be3HHKa I1 B.
Y TaKBHM cHTyaUHjaMa, a cXo.nHo MHnJDeny MHHcTapcTBa cpHHaHcHja 6p. 413-00900/2007-04 o.n 28.08.2007. ro.nHHe, Mo)I(e ce 3aKJDyqHTH .na yKonHKo ce pa.nH o
rrpeHocy 3arroqeTor rpaljeBHHcKor o6jeKTa Kao ynor y .npyro rrpHBpe.nHo .npynTBo
-
o6Be3HHKa I1 B, To 1e ce cMaTpaTH rrpBHM rrpeHocoM pacrronarana Ha HoBoH3rpaljeHoM

rpaljeBHHcKoM o6jeKTy H y ToM cnyqajy ce o6paqyHaBa H rrna1a I1 B.
foBopH ce o HoBoH3rpaljeHoM o6jeKTy, HaKo je, y cTBapH, y rrHTany 3arroqeT
o6jeKaT, a oBo c pa3nora nTo ce, cXo.nHo qnaHy 2. cTaB. 1. I1paBHnHHKa o yTBpljHBany
HoBoH3rpaljeHHX rpaljeBHHcKHX o6jeKaTa qHjH je rrpBH rrpeHoc rrpaBa pacrronarana
rrpe.nMeT orrope3HBana I1 B, o6jeKTH y cBHM cTerreHHMa H3rpaljeHocTH KojH Kao TaKBH
Mory .na 6y.ny rrpe.nMeT rrpeHoca rrpaBa pacrronarana, a qHja je H3rpa.nna 3arroqeTa o.n
01. jaHyapa 2005. ro.nHHe, cMaTpajy orrope3HBHM.
Y cnyqajy .na ce pa.nH o cTaTycHoj rrpoMeHH rrpHBpe.nHor .nynTBa, o.nHocHo
o rrocTyrrKy pe.noBHor rrpoMeTa, nHKBH.naUHje H cTeqaja, a KojH qHHH TeXHononKo
TeXHHqKy UenHHy (rrpoH3Bo.nHH rroroH, rrpoH3Bo.nHy nHHHjy H cn.), Ta.na He 6H .nonno .no
orrope3HBana, a cBe y cKna.ny ca qnaHoM 6. cTaB.1 TaqKa 1) 3I1 B.
11Majy1H y BH.ny HaBe.neHo, H3.nBajaMo .neo MHnJDena KojH ce o.nHocH Ha rropecKH
acrreKT y cnyqajy
ynarana
3arroqeTor
rpaljeBHHcKor
o6jeKTa
y ynor .npyror
rrpHBpe.nHor .npynTBa o6Be3HHKa I1 B:
cK!laoy ca HaeeoeHuM 3aKoHcKuM u noo3aKoHcKuM oopeo6aMa, Kaoa
o6ee3HuK II B zpaljeeuHcKo npeoy3ene eputu npeHoc zpaou!luutma y no emHoM

cmeneHy u3zpaljeHocmu Kao y!loz, opyzoM o6ee3HuKy II B u!lu !lulJy Koje muM
npeHocoM nocmaHe o6ee3HuK II B u Koje ne npooy umu oa o6aeJba zpaljeeuHcKy
oe!lamHocm, cMampaMo oa ce He paou o npeHocy oe!la uMoeuHe y cMuc!ly !l. 6. cmae 1.
ma Ka 1. 3aKoHa, een o npeoM npeHocy npaea pacno!lazalba Ha Hoeou3zpaljeHoM
zpaljeeuHcKoM o6jeKmy 3a Koju nocmoju o6aee3a o6pa yHaealba u n!lanalba II B y
cK!laoy ca 3aKoHoM.
eljymuM, aKo o6ee3HuK II B zpaljeeuHcKo npeoy3ene u3eputu npeHoc
zpaou!luutma y no emHoM cmeneHy u3zpaljeHocmu, y nocmynKy cmamycHe npoMeHe
npuepeoHoz opyutmea, y cK!laoy ca 3aKoHoM KojuM ce ypeljyjy npuepeoHa opyutmea,
opyzoM o6ee3HuKy II B u!lu !lulJy Koje muM npeHocoM nocmaHe o6ee3HuK II B u Koju ne
npooy umu oa o6aeJba zpaljeeuHcKy oe!lamHocm, y moM c!ly ajy He nocmoju o6aee3a
o6pa yHaealba u n!lanalba II B y cK!laoy ca oopeo6oM
3aKoHa.
!laHa 6. cmae 1. ma Ka 1.
5a) I1opecKa ocHoBHUa Ko.n rrpBor rrpeHoca rrpaBa pacrronarana Ha

HoBoH3rpaljeHoM rpaljeBHHcKoM o6jeKTy
Xo.nHo o.npe.n6aMa qnaHa 17. cTaB 1. 3I1 B, rropecKa ocHoBHUa 3a rrpoMeT .no6apa H
ycnyra jecTe H3Hoc HaKHa.ne ( y HoBUy, cTBapHMa H ycnyraMa) Kojy o6Be3HHK rrpHMa
HnH Tpe6a .na rrpHMH 3a HcrropyqeHa
.no6pa HnH rrpy)I(eHe ycnyre, yKJDyqyjy1H
cy6BeHUHje Koje cy Herrocpe.nHo rroBe3aHe ca UeHoM THX .no6apa HnH ycnyra.

TaB 2. qnaHa 17. rrpe.nBHlja .na ce y ocHoBHUy ypaqyHaBajy H:
1. aKUH3e, UapHHa, .npyre yBo3He .na)I(6HHe H ocTanH jaBHH rrpHXo.nH, ocHM I1 B;
2. cBH crrope.nHH TponKoBH Koje o6Be3HHK 3apaqyHaBa rrpHMaoUy .no6apa H ycnyra.
TaB 3. HcTor qnaHa rrpe.nBHlja .na ocHoBHUa He ca.np)I(H:

.
1. rrorrycTe H .npyra yManena UeHe, KojH ce rrpHMaoUy .no6apa H ycnyra o.no6paBajy

y MoMeHTy Bpnena rrpoMeTa .no6apa H ycnyra;
2. H3Hoce Koje o6Be3HHK Harrna1yje y HMe H 3a paqyH .npyror, aKo Taj H3Hoc rrpeHocH
nHUy y qHje HMe H 3a qHjH paqyH je H3BpnHo HarrnaTy.
TaB 4. HcTor qnaHa rrpe.nBHlja .na ce
y cnyqajy pa3MeHe ocHoBHUoM cMaTpa
Tp)I(HnHa Bpe.nHocT .no6apa H ycnyra KojH ce .no6Hjajy 3a rrpBH rrpeHoc
rrpaBa
pacrronarana Ha HoBoH3rpaljeHoM o6jeKTy, Ha .naH rrpoMeTa THX .no6apa HnH ycnyra, y

Kojy HHje yKJDyqeH I1 B.
Ka.na je y rrHTany o.npeljHBane Tp)I(HnHe Bpe.nHocTH .no6apa HnH ycnyra, peq je o
UeHH rro Kojoj ce TaKBa HnH cnHqHa .no6pa HnH ycnyre y MoMeHTy rrpoMeTa Mory
rrpo.naTH, o.nHocHo rrpy)I(HTH nHUy ca KojHM HcrropyqHnaU .no6apa, o.nHocHo rrpy)I(anaU
ycnyra HHje y o.nHocy KojH 6H Morao .noBecTH .no yTBpljHBana Bpe.nHocTH .no6apa HnH
ycnyra Ha ocHoBy cy6jeKTHBHHX KpHTepHjyMa.
O rropecKoj ocHoBHUH Ko.n rrpBor rrpeHoca rrpaBa pacrronarana rpaljeBHHcKHX

o6jeKaTa qHja je H3rpa.nna 3arroqeTa .no 31. .neUeM6pa 2004. ro.nHHe, a HacTaBJDeHa o.n
01. jaHyapa 2005. ro.nHHe, 3aTHM o rropecKoj ocHoBHUH Ko.n yroBopa o 3aje.nHHqKoj
H3rpa.nnH, yroBopa o cycpHHaHcHpany, Kao H yroBopa o 3aje.nHHqKoM ynarany, 6H1e
KacHHje BHne peqH.
56) I1opecKe cTorre Ko.n rrpBor rrpeHoca rrpaBa pacrronarana Ha

HoBoH3rpaljeHoM rpaljeBHHcKoM o6jeKTy
llTo ce THqe rropecKe cTorre y cHcTeMy I1 B Tpe6a HcTa1H .na ce oHa y
rpaljeBHHcKoj .nenaTHocTH Menana. HaHMe, cXo.nHo qnaHy 23. cTaB 1. 3I1 B, orrnTa
cTorra Ha rrpoMeT .no6apa H ycnyra H3HocH 18%.
MeljyTHM, o.npe.n6aMa qnaHa 23. cTaB 2. TaqKa 14) 3I1 B rrporrHcaHo je .na ce rrpBH
rrpeHoc rrpaBa pacrronarana Ha cTaM6eHHM o6jeKTHMa, eKoHoMcKH .neJDHBHM UenHHaMa
y oKBHpy THX o6jeKaTa, Kao H BnacHHqKHM y.nenHMa Ha THM o6jeKTHMa (cTaH),
orrope3yje rro rroce6Hoj cTorrH o.n 8%.
I1o rrpBoj H3MeHH 3I1 B o.n 26. jyna 2005. ro.nHHe, cManeHa je rropecKa cTorra ca
18% Ha 8% 3a rrpoMeT cTaHoBa, anH je 6Ho rrporrHcaH ycnoB .na 1e ce rroce6Ha rropecKa
cTorra rrpHMenHBaTH caMo Ha rrpoMeT cTaHoBa KojH 1e cny)I(HTH 3a rroTpe6e cTaHoBana,
.noK je 3a ocTane cBpXe (.naJDa rrpo.naja, cTaHoBH KojH ce KopHcTe 3a rrocnoBHe cBpXe
HT.n.) 3a.np)I(aHa orrnTa rropecKa cTorra o.n 18%.
I1o .npyroj H3MeHH 3I1 B o.n 8. jyna 2007. ro.nHHe, yBe.neHa je rropecKa cTorra o.n 8%
3a rrpoMeT cTaHoBa, 6e3 o63Hpa Ha To Ko je KyrraU H 3a KaKBe 1e ce rroTpe6e cTaH
KopHcTHTH.
I1pe Hero nTo je H3BpneHa .npyra H3MeHa 3I1 B, y rrpaKcH cy ce .nenaBane 6pojHe
HejacHo1e, a c pa3nora nTo HHje 6Hno rrpeUH3HpaHo Ha KojH HaqHH 1e ce .noKa3HBaTH .na
1e KyrraU, o.nHocHo cTHUanaU cTaHa, KopHcTHTH cTaH 3a rroTpe6e cTaHoBana, a rrpo6neM

ce rrojaBJDHBao H y HeMory1HocTH rrpaBHHX nHUa .na ce y MoMeHTy H3rpa.nne o6jeKaTa
H3jacHe Ha KojH HaqHH 1e .no6pa KopHcTHTH.
Be oBo je rrpeBa3HljeHo .npyroM H3MeHoM 3I1 B o.n 8. jyna 2007. ro.nHHe, TaKo .na
o.n Ta.na, yBeK Ka.na HHBBecTHTop o6Be3HHK I1 B-a BpnH rrpeHoc rrpaBa pacrronarana
Ha HoBoH3rpaljeHoM cTaHy, HaBe.neHH rrpeHoc ce orrope3yje rro rroce6Hoj rropecKoj cTorrH
o.n 8%, 6e3 o63Hpa Ha To Ko je KyrraU H 3a Koje HaMeHe 1e HaBe.neHH cTaH KopHcTHTH.
OBo ce rrpHMenyje H Ko.n yroBopa o 3aje.nHHqKoj H3rpa.nnH, y cnyqajeBHMa Ka.na
HHBecTHTop o6Be3HHK I1 B-a BpnH rrpeHoc rrpaBa pacrronarana Ha HoBoH3rpaljeHoM
cTaHy H3Boljaqy pa.noBa o6Be3HHKy I1 B.
Y cnyqajeBHMa Ka.na HHBecTHTop HHje o6Be3HHK I1 B-a, a BpnH rrpBH rrpeHoc rrpaBa
pacrronarana Ha HoBoH3rpaljeHoM cTaHy, oH.na ce rrna1a rrope3 Ha rrpeHoc arrconyTHHX
rrpaBa, a ocHoBHUa je Tp)I(HnHa Bpe.nHocT cTaHa, rro cTorrH o.n 2,5%. OBaj HaqHH
orrope3HBana ce rrpHMenyje H Ko.n yroBopa o cycpHHaHcHpany, c THM nTo y cHTyaUHjH
y Kojoj KyrraU THM cTaHoM penaBa cBoje cTaM6eHo rrHTane H aKo HcrrynaBa ycnoBe
rrporrHcaHe qn. 31a 3aKoHa o rrope3HMa Ha HMoBHHy Ta.na ce peneneM rropecKor opraHa
Mo)I(e ocno6o.nHTH rrna1ana rrope3a.
14
15
3aKoHa o rrope3HMa Ha HMoBHHy rrpe.nBHlja cne.ne1e:

I1ope3 Ha rrpeHoc arrconyTHHX rrpaBa He rrna1a ce Ha rrpeHoc rrpaBa cBojHHe Ha
cTaHy HnH rropo.nHqHoj cTaM6eHoj 3rpa.nH, o.nHocHo cBojHHcKoM y.neny Ha cTaHy HnH
rropo.nHqHoj cTaM6eHoj 3rpa.nH (y .naJDeM TeKcTy: cTaH) cpH3HqKoM nHUy Koje Kyrryje
rrpBH cTaH (y .naJDeM TeKcTy: KyrraU rrpBor cTaHa), 3a rroBpnHHy Koja 3a KyrrUa rrpBor
cTaHa H3HocH .no 40 M H 3a qnaHoBe neroBor rropo.nHqHor .noMa1HHcTBa KojH o.n 1. jyna
2006. ro.nHHe HHcy HManH y cBojHHH, o.nHocHo cycBojHHH cTaH Ha TepHTopHjH
erry6nHKe p6Hje .no 15 M rro cBaKoM qnaHy (y .naJDeM TeKcTy: o.nroBapajy1H cTaH),
rro.n ycnoBoM .na:
14
15
ny)I(6eHH rnacHHK
, 6p. 26/2001, 45/2002, 80/2002, 135/2004,61/2007 H 5/2009. qnaH 31.
20
1) je KyrraU rrpBor cTaHa rryHoneTHH .np)I(aBJDaHHH
erry6nHKe
p6Hje, ca
rrpe6HBanHnTeM Ha TepHTopHjH erry6nHKe p6Hje;

2) KyrraU rrpBor cTaHa o.n 1. jyna 2006. ro.nHHe .no .naHa oBepe
yroBopa o
Kyrrorrpo.najH Ha ocHoBy Kora KyrraU cTHqe rrpBH cTaH, HHje HMao y cBojHHH, o.nHocHo
cycBojHHH cTaH Ha TepHTopHjH erry6nHKe p6Hje.
I1opo.nHqHHM .noMa1HHcTBoM KyrrUa rrpBor cTaHa, y cMHcny cTaBa 1. oBor qnaHa,
cMaTpa ce 3aje.nHHUa )I(HBoTa, rrpHBpeljHBana H Tponena rrpHXo.na KyrrUa rrpBor cTaHa,
neroBor cyrrpy)I(HHKa, KyrrqeBe .neUe, KyrrqeBHX ycBojeHHKa, .neUe neroBor cyrrpy)I(HHKa,
ycBojeHHKa neroBor cyrrpy)I(HHKa, KyrrqeBHX po.nHTeJDa, neroBHX ycBojHTeJDa, po.nHTeJDa
neroBor cyrrpy)I(HHKa, ycBojHTeJDa KyrrqeBor cyrrpy)I(HHKa, ca HcTHM rrpe6HBanHnTeM
Kao KyrraU rrpBor cTaHa.
AKo je rroBpnHHa cTaHa KojH KyrraU rrpBor cTaHa Kyrryje Be1a o.n rroBpnHHe
o.nroBapajy1er cTaHa H3 cTaBa 1. oBor qnaHa, rrope3 ce rrna1a Ha rrpeHoc rrpaBa cBojHHe
Ha pa3nHKy rroBpnHHe KyrrJDeHor H rroBpnHHe o.nroBapajy1er cTaHa.
e.nHa o.n .nHneMa jecTe H orrope3HBane rapa)I(a H rapa)I(HHX MecTa, rro.npyMa H
noKana.
HaHMe, rrocTaBHno ce rrHTane .na nH ce Hrrp. rapa)I(e orrope3yjy rro cTorrH o.n 18%
HnH 8%. Ha To rrHTane ce Mo)I(e o.nroBopHTH caMo yKonHKo ce ycTaHoBH .na nH rapa)I(a
rrpe.ncTaBJDa UenHHy ca cTaHoM y3 KojH ce rrpo.naje H .na nH je H3.naT je.nHHcTBeHH paqyH
rrpHnHKoM rrpo.naje. YKonHKo je TaKBa cHTyaUHja, oH.na ce y ToM cnyqajy H rapa)I(a
orrope3yje rro cTorrH o.n 8%, jep 6H ce cMaTpano .na ce pa.nH o crrope.nHoj
HcrropyUH
.no6pa.
Y cyrrpoTHoM, yKonHKo 6H ce rapa)I(a Hana3Hna Ha .npyroj noKaUHjH y o.nHocy Ha
cTaH, HnH yKonHKo 6H 6Ho H3.naT 3ace6aH paqyH 3a rapa)I(y, y ToM cnyqajy rapa)I(a 6H
6Hna orrope3oBaHa rro orrnToj cTorrH o.n 18%, c o63HpoM Ha To .na ce Ta.na He 6H
cMaTpano .na ce pa.nH o crrope.nHoj HcrropyUH .no6pa.
11nycTpaUHje pa.nH HaBen1eMo cne.ne1H rrpHMep:
16
rpaljeeuHcKo npeoy3ene uHeecmumop eputu npeu npeHoc pacno!lazalba Ha

cmaHoeuMa ca zapa
HuM MecmoM y Hoeou3zpaljeHoM cmaM6eHoM o6jeKmy 3a 20
cmaHoea, zoe je y3 ceaKu cmaH o6e36eljeHo u zapa

ymepljeHa 3ajeoHo ca zapa
Mecmo) y u3Hocy oo 2000
Ho Mecmo. IIpooajHa lJeHa cmaHa je
HuM MecmoM ( y lJeHy cmaHa je ypa yHamo zapa Ho

no 1M2 cmaHa. rpaljeeuHcKo npeoy3ene y
ucnocmaeJbeHoM pa yHy, ooHocHo KynonpooajHoM yzoeopy 3aKJby eHuM ca KynlJeM (Koju

je oeepeH y cyoy), ucKa3yje Kao npeoMem npooaje cmaH ca zapa
eMy Haeoou yKynaH u3Hoc y
( 3a cmaH u zapa
HuM MecmoM, npu
Ho Mecmo ) u npelJu3upa oa je II
B o6pa yHam no cmonu oo 8% Ha lJeo npeoMem
npooaje, jep ce paou o
jeouHcmeeHoM npeHocy ( !laH 4. cmae 6. 3II B ).
5B) I1paBo Ha o.n6HTaK rrpeTXo.nHor rrope3a Ko.n rrpBor rrpeHoca rrpaBa

pacrronarana Ha HoBoH3rpaljeHoM rpaljeBHHcKoM o6jeKTy
e.naH o.n Haj3HaqajHHjHX eneMeHaTa cHcTeMa orrope3HBana I1 B-oM jecTe rrpaBo Ha

o.n6HTaK rrpeTXo.nHor rrope3a KojH je o6Be3HHKy 3apaqyHaT o.n cTpaHe rrpeTXo.nHor
yqecHHKa y rrpoMeTy. I1paBo Ha o.n6HTaK rrpeTXo.nHor rrope3a oMory1aBa orrope3HBane
Kpajne rroTponne 6e3 KyMynaTHBHor ecpeKTa.
17
a 6H rropecKH o6Be3HHK I1 B cTeKao Mory1HocT .na rrpeTXo.nHo o6paqyHaTH rrope3

y rrpoMeTy o.n6Hje o.n cBor .nyroBaHor rrope3a, HeorrXo.nHo je .na ce HcrryHe o.npeljeHe
3aKoHcKe rrpeTrrocTaBKe.
16
I1pHMep je rrpey3eT H3:
aToMHp THpoBH1 H Bepa EjenHUa, I1pHBpe.nHoM caBeTHHK - TI B Y
rpaljeBHHapCTBY, lieOrpa)J, jyH 2008. ro.nHHe, cTp. 81.

17
TIpaBHe OCHOBe nOpeCKOr CaBeTOBalha, cTp. 330.
qnaH 28. cTaB 1. 3I1 B rrporrHcyje ycnoBe KojH cy HeorrXo.nHH .na ce HcrryHe KaKo 6H
o6Be3HHK I1 B-a cTeKao Mory1HocT Ha o.n6HTaK rrpeTXo.nHor I1 B-a. HaBe.neHH qnaH
rrpe.nBHlja cne.ne1e:
I1paBo Ha o.n6HTaK rrpeTXo.nHor rrope3a o6Be3HHK Mo)I(e .na ocTBapH aKo .no6pa
Ha6aBJDeHa y erry6nHUH HnH H3 yBo3a, yKJDyqyjy1H H Ha6aBKy orrpeMe, Kao H o6jeKaTa
3a Bpnene .nenaTHocTH H eKoHoMcKH .neJDHBHX UenHHa y oKBHpy THX o6jeKaTa (y .naJDeM
TeKcTy: o6jeKTH 3a Bpnene .nenaTHocTH), o.nHocHo rrpHMJDeHe ycnyre, KopHcTH HnH 1e
HX KopHcTHTH 3a rrpoMeT .no6apa H ycnyra:
1) KojH je orrope3HB I1 B;
2) 3a KojH rrocTojH ocno6oljene o.n rrna1ana I1 B;
3) KojH je H3BpneH y HHocTpaHcTBy, aKo 6H 3a Taj rrpoMeT rrocTojano rrpaBo Ha
o.n6HTaK rrpeTXo.nHor rrope3a .na je H3BpneH y erry6nHUH.
I1paBo
Ha o.n6HTaK rrpeTXo.nHor rrope3a
o6Be3HHK Mo)I(e .na ocTBapH
aKo
rroce.nyje:
1) paqyH H3.naT o.n cTpaHe .npyror o6Be3HHKa y rrpoMeTy o H3Hocy rrpeTXo.nHor
rrope3a;
2) .noKyMeHT o H3BpneHoM yBo3y .no6apa, y KojeM je HcKa3aH rrpeTXo.nHH rrope3,
o.nHocHo KojHM ce rroTBpljyje .na je rrpHManaU HnH yBo3HHK TaKo HcKa3aHH I1 B rrnaTHo
rrpHnHKoM yBo3a.
Y rropecKoM rrepHo.ny y KojeM cy HcrryneHH ycnoBH H3 cT. 1. H 2. oBor qnaHa
o6Be3HHK Mo)I(e .na o.n6Hje rrpeTXo.nHH rrope3 o.n .nyroBaHor I1 B, H To:
1) o6paqyHaTH H HcKa3aHH I1 B 3a rrpoMeT .no6apa H ycnyra, KojH je HnH 1e My
6HTH H3BpneH o.n cTpaHe .npyror o6Be3HHKa y rrpoMeTy;
2) I1 B KojH je rrna1eH rrpHnHKoM yBo3a .no6apa.
I1paBo Ha o.n6HTaK rrpeTXo.nHor rrope3a HacTaje .naHoM Hcrrynena ycnoBa H3 cT.
1-3. oBor qnaHa.
I1paBo Ha o.n6HTaK rrpeTXo.nHor rrope3a Mo)I(e .na ocTBapH H rropecKH .ny)I(HHK H3

qnaHa 10. cTaB 1. Taq. 2) H 3) oBor 3aKoHa, rro.n ycnoBoM .na je Ha HaKHa.ny 3a rrpHMJDeHa
.no6pa H ycnyre o6paqyHao I1 B y cKna.ny ca oBHM 3aKoHoM H .na rrpHMJDeHa .no6pa H
ycnyre KopHcTH 3a rrpoMeT .no6apa H ycnyra H3 cTaBa 1. oBor qnaHa.
OBo 3HaqH .na cBaKH rrpeTXo.nHo o6paqyHaT I1 B HHje rrpeTXo.nHH rrope3.
I1peTXo.nHo o6paqyHaT I1 B KojH o6Be3HHK Mo)I(e .na o.n6Hje yBeK je rrpeTXo.nHH rrope3.
18
113 HaBe.neHor ce Mo)I(e H3By1H 3aKJDyqaK .na rrpaBo Ha o.n6HTaK 3aBHcH o.n HaMeHe
3a nTa 1e .no6po 6HTH KopHn1eHo. HaHMe, yKonHKo HHBecTHTop o6Be3HHK I1 B
BpnH rrpBH rrpeHoc rrpaBa pacrronarana, oH.na rrpeTXo.nHH rrope3 KojH My je o6paqyHaT o.n
cTpaHe H3Boljaqa pa.noBa Mo)I(e .na o.n6Hje o.n cBor .nyroBaHor I1 B.
Ka.na ce pa.nH o rrpeTXo.nHoM rrope3y, c o63HpoM .na Ty HHcy H3BpneHe HHKaKBe
H3MeHe, yKonHKo cy HcrryneHH ycnoBH rrporrHcaHH qnaHoM 28. 3I1 B (.na je rrpoMeT
.no6apa H ycnyra orrope3HB I1 B, yKonHKo rrocTojH ocno6oljene o.n rrna1ana, .na je
H3BpneH y HHocTpaHcTBy a rrocTojano 6H rrpaBo Ha o.n6HTaK .na je H3BpneH y
erry6nHUH
p6HjH, .na je H3.naT paqyH o.nHocHo .noKyMeHT o yBo3y ca HcKa3aHHM
rrpeTXo.nHHM I1 B), oH.na o6Be3HHK KojH BpnH rrpoMeT .no6apa H ycnyra ca rrpaBoM Ha
o.n6HTaK rrpeTXo.nHor rrope3a Ha ocHoBy rrpHMJDeHor paqyHa HnH .npyror .noKyMeHTa 3a
KyrrJDeHH cTaH Mo)I(e .na ocTBapH rrpaBo Ha o.n6HTaK rrpeTXo.nHor I1 B-a y cnyqajy .na je:
- rrpH6aBHo cTaH 3a rroTpe6e o6aBJDana cBoje .nenaTHocTH HnH Kao cny)I(6eHH
cTaH 3a rrpeHo1HnTe rrocnoBHHX rrapTHepa H3 3eMJDe HnH HHocTpaHcTBa HnH 3a .npyre
rrocnoBHe cBpXe (Mopa .na pacrrona)I(e Bepo.nocTojHoM .noKyMeHTaUHjoM);
- rrpH6aBHo cTaH 3a H3.naBane y 3aKyrr rrpaBHHM nHUHMa HnH rrpe.ny3eTHHUHMa 3a
o6aBJDane .nenaTHocTH THX nHUa.
11 .naJDe je ocTana o.npe.n6a rro Kojoj o6Be3HHK KojH o6aBJDa .nenaTHocT 6e3 rrpaBa
Ha o.n6HTaK rrpeTXo.nHor rrope3a H y6y.ny1e HeMa rrpaBa Ha o.n6HTaK rrpeTXo.nHor rrope3a
rro paqyHy 3a Ha6aBJDeHH cTaH y cnyqajy:
- aKo cTaH Ha6aBJDa pa.nH .naJDe rrpo.naje (qnaH 25. cTaB 2. TaqKa 3.) 3I1 B), H
- aKo cTaH Ha6aBJDa pa.nH H3.naBana y 3aKyrr 3a rroTpe6e cTaHoBana 3arrocneHHX
H .npyrHX nHUa (qnaH 25. cTaB 2.TaqKa 4) 3I1 B).
18
19
19

fpyrra ayTopa, TIpHMeHa 3aKOHa O TI B, I1pHBpe.nHH caBeTHHK, 2005. ro.nHHa, cTp. 1101.
3a Be1 crroMHnaHy cHTyaUHjy Ka.na ce rrpeHocH He3aBpneH rpaljeBHHcKH

o6jeKaT, y ToM cnyqajy, 3a .neo o6jeKTa KojH je HHBecTHTop rrpeHeo Ha cTHUaoUa,
o6paqyHaBa ce I1 B, c o63HpoM Ha To .na ce pa.nH o rrpBoM rrpeHocy rrpaBa pacrronarana
Ha HoBoH3rpaljeHoM o6jeKTy. Taj rrope3 cTHUanaU o6Be3HHK I1 B Mo)I(e .na o.n6Hje o.n
cBor .nyroBaHor I1 B-a caMo y cnyqajy yKonHKo 1e Taj .neo o6jeKTa KopHcTHTH 3a
rrpoMeT .no6apa H ycnyra ca rrpaBoM Ha o.n6HTaK I1 B. ( Hrrp. yKonHKo ce Ha6aBJDa jon
He3aBpneHa 3rpa.na 3a o6aBJDane corrcTBeHe .nenaTHocTH).
MeljyTHM, yKonHKo 6H cTHUanaU, o6Be3HHK I1 B rrpeHeTH .neo o6jeKTa
KopHcTHo 3a .naJDy rrpo.najy He 6H HMao rrpaBo .na o.n6Hje rrpeTXo.nHo o6paqyHaT I1 B o.n
cTpaHe HHBecTHTopa o6Be3HHKa I1 B, a c pa3nora, nTo 6H ce y KoHKpeTHoj cHTyaUHjH
pa.nHno o rrpoMeTy .no6apa H ycnyra 6e3 rrpaBa Ha o.n6HTaK rrpeTXo.nHor rrope3a, cXo.nHo
qnaHy 25. cTaB 2. TaqKa 3) 3I1 B. OBo 6H ce cMaTpano .npyrHM rrpeHocoM.
llTo ce THqe .nena o6jeKTa KojH je cTHUanaU o6Be3HHK I1 B cTeKao o.n
HHBecTHTopa, Ha .neo o6jeKTa KojH rpa.nH o.n MoMeHTa cTHUana rrpaBa pacrronarana Ha
He3aBpneHoM rpaljeBHHcKoM o6jeKTy, I1 B o6paqyHaT o.n cTpaHe rrpeTXo.nHor yqecHHKa
y rrpoMeTy,
Mo)I(e .na o.n6Hje o.n cBor .nyroBaHor rrope3a, aKo HoBoH3rpaljeHH .neo
rpaljeBHHcKor o6jeKTa KopHcTH HnH 1e KopHcTHTH 3a rrpoMeT .no6apa H ycnyra ca rrpaBoM

Ha o.n6HTaK rrpeTXo.nHor rrope3a (Hrrp. yKonHKo HoBoH3rpaljeHH .neo rpaljeBHHcKor
o6jeKTa 6y.ne .naJDe rrpo.naBao Ha Tp)I(HnTy).
20
Ka.na cTHUanaU o6Be3HHK I1 B ocTBapH rrpaBo Ha o.n6HTaK rrpeTXo.nHor

rrope3a, HeorrXo.nHo je .na HcrryHH ycnoBe rrpe.nBHljeHe qnaHoM 32. 3I1 B KojH rrpe.nBHlja
cne.ne1e:
O6Be3HHK KojH je ocTBapHo rrpaBo Ha o.n6HTaK rrpeTXo.nHor rrope3a 3a orrpeMy H
o6jeKTe 3a Bpnene .nenaTHocTH, .ny)I(aH je .na H3BpnH HcrrpaBKy o.n6HTKa rrpeTXo.nHor
rrope3a aKo rrpecTaHe .na HcrrynaBa ycnoBe 3a ocTBapHBane oBor rrpaBa, H To y poKy
Kpa1eM o.n rreT ro.nHHa o.n MoMeHTa rrpBe yrroTpe6e 3a orrpeMy, o.nHocHo .neceT ro.nHHa
o.n MoMeHTa rrpBe yrroTpe6e 3a o6jeKTe.
20
11crrpaBKa o.n6HTKa rrpeTXo.nHor rrope3a BpnH ce 3a rrepHo.n KojH je je.nHaK pa3nHUH

H3Meljy
poKoBa
H3 cTaBa 1. oBor
qnaHa
H rrepHo.na
y KojeM
je
o6Be3HHK
HcrrynaBao ycnoBe 3a ocTBapHBane rrpaBa Ha o.n6HTaK rrpeTXo.nHor rrope3a.

113y3eTHo o.n cTaBa 1. oBor qnaHa,
o6Be3HHK He BpnH HcrrpaBKy o.n6HTKa
rrpeTXo.nHor rrope3a y cnyqajy rrpoMeTa orrpeMe 3a Bpnene .nenaTHocTH, Kao H y cnyqajy

rrpeHoca HMoBHHe HnH .nena HMoBHHe H3 qnaHa 6. cTaB 1. TaqKa 1) oBor 3aKoHa.
Y cnyqajy rrpeHoca H3 qnaHa 6. cTaB 1. TaqKa 1) oBor 3aKoHa He rrpeKH.najy ce
poKoBH H3 cTaBa 1. oBor qnaHa.
I1peHocHnaU HMoBHHe H3 cTaBa 4. oBor qnaHa .ny)I(aH je .na .nocTaBH cTHUaoUy
HeorrXo.nHe rro.naTKe 3a crrpoBoljene HcrrpaBKe H3 cTaBa 1. oBor qnaHa.
THUanaU HMoBHHe H3 cTaBa 4. oBor qnaHa BpnH HcrrpaBKy o.n6HTKa rrpeTXo.nHor
rrope3a KojH je 3a o6jeKTe H orrpeMy 3a Bpnene .nenaTHocTH ocTBapHo rrpeHocHnaU
HMoBHHe aKo rrpecTaHe .na HcrrynaBa ycnoBe
3a ocTBapHBane rrpaBa Ha o.n6HTaK
rrpeTXo.nHor rrope3a.
MHHHcTap 6nH)I(e ypeljyje nTa ce cMaTpa orrpeMoM H o6jeKTHMa 3a Bpnene
.nenaTHocTH y cMHcny oBor 3aKoHa, Kao H HaqHH crrpoBoljena HcrrpaBKe o.n6HTKa
113 HaBe.neHor rrpoHcTHqe .na Ka.na cTHUanaU o6Be3HHK I1 B Ha6aBH o6jeKaT 3a
Bpnene .nenaTHocTH, rra Ha ocHoBy Tora cTeKHe Mory1HocT o.n6HTKa rrpeTXo.nHor rrope3a,
HeorrXo.nHo je .na Taj o6jeKaT He oTyljH y rrepHo.ny o.n 10 ro.nHHa o.n MoMeHTa
cTHUana. Y cyrrpoTHoM, 6Ho 6H y o6aBe3H .na H3BpnH HCnpaBKY O)J6HTKa
npeTXO)JHOr
nOpe3a rro cne.ne1oj cpopMynH, a cXo.nHo qnaHy 32. cTaB 2. 3I1 B:
113Hoc o.n6HTKa
rrpeTXo.nHor rrope3a
ocTBapeH rrpH
Ha6aBUH orrpeMe,
o.nHocHo o6jeKaTa 3a
Bpnene .nenaTHocTH
M
oK o.n rreT, o.nHocHo
.neceT ro.nHHa H3 qnaHa
32. cTaB 1. 3I1 B,
H3pa)I(eH y 6pojy
MeceUH
I1epHo.n H3 qnaHa 32.

cTaB 2. 3I1 B,
H3pa)I(eH y 6pojy
MeceUH
21
113Hoc HcrrpaBJDeHor o.n6HTKa

rrpeTXo.nHor rrope3a
21
OB.ne rroce6Ho HarroMHneMo .na rrpo.naja orrpeMe 3a Bpnene .nenaTHocTH HHje ocHoB
3a o6aBe3y HcrrpaBKe rrpeTXo.nHor rrope3a. HaHMe, qnaHoM 32. cTaB 3. 3I1 B H3pHqHTo
je rrporrHcaHo .na ce HcrrpaBKa o.n6HTKa rrpeTXo.nHor rrope3a He BpnH y cnyqajy rrpo.naje
orrpeMe 3a Bpnene .nenaTHocTH. OBo c Tora nTo 6H, y cnyqajy o6aBe3e HcrrpaBKe
rrpeTXo.nHor rrope3a H rrpHnHKoM rrpo.naje orrpeMe 3a Bpnene .nenaTHocTH, .nonno
.no
.nBocTpyKor orrope3HBana je.nHoM Kpo3 o6aBe3y HcrrpaBKe H .npyrH rryT rrpeKo o6aBe3e
o6paqyHaBana I1 B Ha HaKHa.ny 3a rrpo.naTy orrpeMy. TaKaB H3y3eTaK, MeljyTHM, HHje
rrporrHcaH 3a cnyqaj rrpo.naje o6jeKaTa 3a Bpnene .nenaTHocTH, jep Ty He Mo)I(e .na .nolje
.no .nBocTpyKor orrope3HBana. HaHMe, Ko.n o6jeKaTa 3a Bpnene .nenaTHocTH rrpe.nMeT
rrope3a je caMo rrpBH rrpeHoc pacrronarana, rra HaKHa.nHa rrpo.naja o6jeKTa HHje BHne
22
rrpe.nMeT I1 B-a, Te 3aTo HeMa .nBocTpyKor orrope3HBana.
6. I1opecKH TpeTMaH rpaljeBHHcKHX o6jeKaTa .nenHMHqHo H3rpaljeHHX .no

31. .neUeM6pa 2004. ro.nHHe
I1onTo je 3I1 B cTyrrHo Ha cHary 1. aBrycTa 2004. ro.nHHe, a rroqeo .na ce

rrpHMenyje o.n 1. jaHyapa 2005. ro.nHHe, y rrpaKcH ce rrocTaBHno rrHTane KaKaB 1e 6HTH
HaqHH orrope3HBana rpaljeBHHcKHX o6jeKaTa qHja je H3rpa.nna 3arroqeTa rrpe .noHonena
3I1 B, a HacTaBJDeHa rrocne neroBe rrpHMeHe, o.nHocHo 3arroqeTa rpa.nna .no 31.
.neUeM6pa 2004. ro.nHHe, a HacTaBJDeHa rrocne 1. jaHyapa 2005. ro.nHHe.
TIpe)JMeT OnOpe3HBalha:
qnaH 65. 3I1 B rrpe.nBHlja .na rpaljeBHHcKH o6jeKTH KojH .no 31.12.2004. ro.nHHe
HHcy HcrropyqeHH HnH HHcy rrna1eHH, orrope3yjy ce 3aKoHoM o rrope3HMa Ha HMoBHHy.
eo rpaljeBHHcKor o6jeKTa H3rpaljeH o.n 1. jaHyapa 2005. ro.nHHe rro.nBprHyT je
orrope3HBany rrope3oM Ha .no.naTy Bpe.nHocT.
22
TIpaBHe OCHOBe nOpeCKOr CaBeTOBalha, cTp. 345
I1pe.nMeT orrope3HBana I1 B MeljyTHM, HHcy:
23
- HoBoH3rpljeHH rpaljeBHHcKH o6jeKTH KojH .no 31. .neUeM6pa 2004. ro.nHHe HHcy
HcrropyqeHH, 6e3 o63Hpa Ha To .na nH cy rrna1eHH, o.nHocHo .na nH cy 3a Te o6jeKTe
rrpHMJDeHH aBaHcH;
- HoBoH3rpaljeHH rpaljeBHHcKH o6jeKTH KojH cy .no 31. .neUeM6pa 2004. ro.nHHe
HcrropyqeHH, a HHcy rrna1eHH;
- HoBoH3rpaljeHH rpaljeBHHcKH o6jeKTH KojH .no 31. .neUeM6pa 2004. ro.nHHe HHcy HH
HcrropyqeHH HH rrna1eHH.
Mory1a je cHTyaUHja .na je o6jeKaT H3rpaljeH H .no6Ho yrroTpe6Hy .no3Bony .no
31.12.2004. ro.nHHe, a yKonHKo HHje 6Ho rrna1eH .no 31.12.2004. ro.nHHe, He 6H 6Ho
orrope3oBaH I1 B.
TIOpeKCa
OCHOBHU.a:
a 6H ce H3paqyHana rropecKa ocHoBHUa 3a rpaljeBHHcKe o6jeKTe qHja je
H3rpa.nna 3arroqeTa rrpe 31. .neUeM6pa 2004. ro.nHHe, a HacTaBJDeHa rrocne 1. jaHyapa
2005. ro.nHHe, HeorrXo.nHo je yTBp.nHTH Bpe.nHocT o6jeKTa .no 31.12.2004. ro.nHHe H Taj
.neo orrope3oBaTH rrope3oM Ha rrpeHoc arrconyTHHX rrpaBa rro cTorrH o.n 2,5%, HnH
rrope3oM Ha rroKnoH, a Bpe.nHocT o6jeKTa HacTany rrocne 1.1.2005. ro.nHHe orrope3oBaTH
rrope3oM Ha .no.naTy Bpe.nHocT.
Xo.nHo Harrpe.n Be1 rroMHnaHoM I1paBHnHHKy o yTBpljHBany HoBoH3rpaljeHHX
rpaljeBHHcKHX o6jeKaTa H eKoHoMcKo .neJDHBHX UenHHa y oKBHpy THX o6jeKaTa qHjH je
rrpBH rrpeHoc rrpaBa pacrronarana rrpe.nMeT orrope3HBana I1 B, rrpe.nBHljeHo je .na ce
rropecKa ocHoBHUa 3a o6paqyH
I1 B-a
3a rrpBH rrpeHoc rrpaBa pacrronarana Ha
o6jeKTHMa qHja je H3rpa.nna 3arroqeTa rrpe 31.12.2004. ro.nHHe, a HacTaBJDeHa

rrocne
1.1.2005. ro.nHHe H3paqyHaBa TaKo, nTo ce Ha yKyrraH H3Hoc HaKHa.ne 3a o6jeKaT
ocTBapeH rrpHnHKoM rrpBor rrpeHoca rrpaBa pacrronarana rrpHMeHH rrpoUeHaT KojH ce
.no6Hje rro cne.ne1oj cpopMynH:
23
28
Bpe.nHocT o6jeKTa Ha .naH 31.12.2004. ro.nHHe

100 -
YKyrrHa Bpe.nHocT o6jeKTa y MoMeHTy rrpBor rrpeHoca rrpaBa

pacrronarana
I1pHnHKoM H3paqyHaBana Bpe.nHocTH o6jeKTa Ha .naH 31. .neUeM6ap 2004. ro.nHHe,

a yKonHKo je HHBecTHTop HcToBpeMeHo H H3Boljaq pa.noBa, 3a HaBe.neHy cpopMyny ce
y3HMa Bpe.nHocT He.noBpneHe rrpoH3Bo.nne, o6paqyHaTe rro UeHH KonTana, y cKna.ny ca
paqyHoBo.ncTBeHHM rrporrHcHMa, .noK y cnyqajy .na HHBecTHTop H H3Boljaq pa.noBa HHcy
HcTo nHUe, oH.na ce Bpe.nHocT rpaljeBHHcKor o6jeKTa Ha .naH 31.12.2004. ro.nHHe
24
H3paqyHaBa Ha ocHoBy HHBecTHTopoBHX KnHroBo.ncTBeHHX rro.naTaKa.
Y cKna.ny ca HaBe.neHHM, .najeMo cne.ne1H rrpHMep:
25
rpaljeeuHcKo npeoy3ene Koje je uHeecmumop u z!laeHu u3eolja
paooea 3a
zpaljeeuHcKu o6jeKam uja je u3zpaolba 3ano ema npe 31.12.2004. zoouHe, no nonucy Ha
oaH 31.12.2004. zoouHe o6pa yHa!lo je HeooeputeHy npou3eoolby no lJeHu Koutmalba y
u3Hocy oo 1.000.000 ouHapa (o6pa yH HeooeputeHe npou3eoolbe u3eputeH je Ha ocHoey
nooamaKa u3 nozoHcKoz Klbuzoeoocmea, u3 K!lace 9). 0eaj o6jeKam 3aeputeH je
30.06.2008. zoouHe, Kaoa je ymepljeHa lJeHa Koutmalba 3aeputeHoz o6jeKma (maKolje, Ha
ocHoey nooamaKa u3 nozoHcKoz Klbuzoeoocmea), y u3Hocy oo 10.000.000 ouHapa.
IIpooajHa epeoHocm o6jeKma je 14.000.000 ouHapa.
IIpolJeHam 3aeputeHocmu o6jeKma no opMy!lu nponucaHoj IIpaeu!lHuKoM, je:
100% - 1.000.000
= 100 10% = 90%
10.000.000
24
TI B Y rpaljeBHHapCTBY - CneU.HfHqHOCTH YTBpljHBalha npOMeTa )JO6apa H YCJIYra,

I1pHBpe.nHH
caBeTHHK, 6p. 13/2008, jyH 2008. ro.nHHe, cTpaHa 5.
25
29
06pa yH II B, no 3aeputemKy o6jeKma, nopecKu o6ee3HuK uHeecmumop ne

u3eputumu Ha c!leoenu Ha uH:
Ha oeo npooajHe epeoHocmu o6jeKma, Koju ce ooHocu Ha u3zpaolby o6jeKma oo

1.01.2005. zoouHe, o6pa yHane II B no cmonu oo 18%, c o63upoM Ha mo oa ce
paou o noc!loeHoj 3zpaou (14.000.000
90% = 12.600.000
18% = 2.268.000
ouHapa), a
-
Ha oeo npooajHe epeoHocmu o6jeKma Koju je u3eputeH oo 31. 12.2004. zoouHe,

noo!le
e o6aee3u n!lanalba nope3a Ha npeHoc anco!lymHu npaea no cmonu oo
2,5% (14.000.000
10% = 1.400.000
ymepljyje ceojuM peutelbeM Hao!le
2,5% = 35.000 ouHapa). 0eaj nope3

Hu nopecKu opzaH Ha ocHoey npujaee
Kojy nooHocu o6ee3HuK nope3a Ha npeHoc anco!lymHu npaea.
7. I1opecKH TpeTMaH aBaHcHHX rrna1ana y yroBopHMa o rpaljeny
OcHoB 3a o6paqyH I1 B Ha aBaHcHe yrrnaTe rrpoHcTHqe H3 qnaHa 16. TaqKa 1) H 2)

3I1 B, KojH HaBo.nH .na rropecKa o6aBe3a HacTaje .naHoM HarrnaTe HaKHa.ne HnH .nena
HaKHa.ne, aKo je HarrnaTa H3BpneHa rrpe rrpoMeTa .no6apa HnH ycnyra.
YKonHKo o6Be3HHK I1 B rrpHMH aBaHcHy yrrnaTy, y o6aBe3H je .na H3.na aBaHcHH
paqyH ca cBHM rro.naUHMa H3 I1paBHnHHKa o paqyHHMa:
26
1. Ha3HB, a.npecy H I111E o6Be3HHKa H3.naBaoUa paqyHa;

2. MecTo H .naTyM H3.naBana H pe.nHH 6poj paqyHa;
3. Ha3HB, a.npecy H I111E o6Be3HHKa rrpHMaoUa paqyHa
4. ocHoB 3a aBaHcHo rrna1ane
5. H3Hoc aBaHcHe yrrnaTe
6. rropecKy cTorry Koja ce rrpHMenyje (18% HnH 8%)
26
n. rnacHHK
, 6p. 105/o4, 140/04 H 67/05, qnaH 12. cTaB 1.
30
7. H3Hoc o6paqyHaTor I1 B
TaKolje je y o6aBe3H .na o6paqyHa I1 B rrpHMeHoM rrpepaqyHaTe rropecKe cTorre o.n
18%, a Koja H3HocH 15,2542% Ha yrrna1eH aBaHc H rrnaTH o6paqyHaTH I1 B.
I1pepaqyHaTa rropecKa cTorra ce rrpHMenyje Ka.na )I(enHMo .na .nHpeKTHo o.n 6pyTo
ocHoBHUe yTBp.nHMo I1 B, a oHa ce H3paqyHaBa rro cne.ne1eM o6pacUy:
I1porrHcaHa cTorra X 100
100 + rrporrHcaHa cTorra
O6paqyHaTH I1 B Ha aBaHcHy yrrnaTy o6Be3HHK je .ny)I(aH .na HcKa)I(e y rropecKoj

rrpHjaBH 3a rropecKH rrepHo.n y KoMe je rrpHMHo aBaHcHy yrrnaTy. HaKoH HcrropyKe
.no6apa, o.nHocHo rrpy)I(eHe ycnyre o6Be3HHK je .ny)I(aH .na H3.na KoHaqaH paqyH y KoMe ce
HcKa3yje H3Hoc yKyrrHe HaKHa.ne 3a H3BpneH rrpoMeT .no6apa H ycnyra, Kojy yManyje 3a
H3Hoce aBaHcHHX yrrnaTa, a H3Hoc I1 B-a KojH je o6paqyHaT Ha yKyrraH H3Hoc HaKHa.ne
yManyje ce 3a H3Hoc I1 B-a KojH je o6paqyHaT Ha H3Hoce aBaHcHHX yrrnaTa.
27
O6paqYH aBaHCa KO)J YrOBOpa O 3aje)JHHqKOj H3rpa)JlhH:

11aKo 1e y HacTaBKy rroce6Ho 6HTH o6paljeH rropecKH TpeTMaH yroBopa o
3aje.nHHqKoj
H3rpa.nnH,
Ha
oBoM
MecTy
rrocBe1yjeMo
rra)I(ny
caMo
KapaKTepHcTHKaMa rrpHnHKoM aBaHcHHX yrrnaTa Ko.n yroBopa o 3aje.nHHqKoj H3rpa.nnH.

Ka.na o6Be3HHK I1 B H3Boljaq pa.noBa KojeM je HHBecTHTop, Ha ocHoBy yroBopa o
3aje.nHHqKoj H3rpa.nnH, H3BpnHo rrpBH rrpeHoc rrpaBa pacrronarana Ha HoBoH3rpaljeHoM
rpaljeBHHcKoM o6jeKTy HnH eKoHoMcKH .neJDHBHM UenHHaMa y oKBHpy Tor o6jeKTa,
H3BpnH HcrropyKy TaKo cTeqeHHX o6jeKaTa (.npyrH rrpeHoc rrpaBa pacrronarana), y ToM
cnyqajy He rrocTojH o6aBe3a o6paqyHaBana H rrna1ana I1 B.
Xo.nHo ToMe, o6Be3HHK
I1 B H3Boljaq pa.noBa KojH rrpHMH aBaHcHa cpe.ncTBa 3a rrpoMeT o6jeKaTa H3 qnaHa 25.
cTaB 2. TaqKa 3) 3I1 B, HeMa o6aBe3y o6paqyHaBana H rrna1ana I1 B rro ToM ocHoBy.
Y cnyqajy Ka.na HHBecTHTop rrpHMH aBaHcHy yrrnaTy, .ny)I(aH je .na H3.na aBaHcHH paqyH H
H3BpnH o6paqyH I1 B rro rrpepaqyHaToj cTorrH, c THM nTo HarroMHneMo .na je o6Be3HHK
27
I1o.nceTHHK 3a KoHTpony rropecKHX o6Be3HHKa I1 B KojH o6aBJDajy rpaljeBHHcKy .nenaTHocT,

MHHHcTapcTBo cpHHaHcHja , eKTop 3a KoHTpony, 6p. 47-00711/2006-12.
.ny)I(aH .na jacHo HaBe.ne ocHoB 3a aBaHcHo rrna1ane, H3 Kojer ce Mo)I(e He.nBocMHcneHo
yTBp.nHTH 3anTo ce .naje aBaHc.
28
O6paqYH aBaHCHHX YnJIaTa KO)J rpaljeBHHCKHX O6jeKaTa qHja je

H3rpa)Jlha
3anOqeTa )JO 31. )JeU.eM6pa 2004. rO)JHHe, a HaCTaBJheHa nOCJIe 1.
jaHYapa 2005.
rO)JHHe
Y Be3H ca oBHM rropecKHM TpeTMaHoM H3na)I(eMo .neo MHnJDena MHHHcTapcTBa
cpHHaHcHja
, 6p. 413-00-601/2005-04 o.n 2.11.2005. ro.nHHe:
Y cnyqajy HarrnaTe aBaHcHHX cpe.ncTaBa o.n 01.01.2005. ro.nHHe, o6Be3HHK I1 B

KojH je Ha .naH 31.12.2004. ro.nHHe H3BpnHo rrorrHc rpaljeBHHcKHX o6jeKaTa qHja je
H3rpa.nna y ToKy- HHBecTHTop H .nocTaBHo rrorrHcHe nHcTe THX o6jeKaTa Ha.nne)I(HoM
rropecKoM opraHy y rrporrHcaHoM poKy (.no 15.01.2005.), .ny)I(aH je .na Ha .neo rrpHMJDeHor
aBaHca KojH ce o.nHocH Ha Bpe.nHocT o6jeKTa o.n 01.01.2005 ro.nHHe, y KojH HHje
yKJDyqeH I1 B , o6paqyHa H rrnaTH I1 B y cKna.ny ca 3aKoHoM. AKo je o6Be3HHK I1 B
rrorrHcHoj nHcTH .nocTaBJDeHoj Ha.nne)I(HoM rropecKoM opraHy HcKa3ao cTerreH cpH3HqKe
roToBocTH o6jeKTa Ha .naH 31.12.2004. ro.nHHe, y ToM cnyqajy ocHoBHUa 3a o6paqyH
I1 B H3paqyHaBa ce TaKo nTo ce Ha yKyrraH H3Hoc rrpHMJDeHor aBaHca rrpHMeHH
rrpoUeHaT KojH je je.nHaK pa3nHUH H3Meljy rrpoUeHTa o.n 100% H rrpoUeHTa cpH3HqKe
roToBocTH o6jeKTa Ha .naH 31.12.2004.ro.nHHe (Bpe.nHocT o6jeKTa Ha .naH 31.12.2004.
ro.nHHe / yKyrrHa Bpe.nHocT o6jeKTa y MoMeHTy rrpBor rrpeHoca rrpaBa pacrronarana), y3
o.n6HTaK I1 B ca.np)I(aHor y .neny aBaHca .no6HjeHor rrpHMeHoM oBor rrpoUeHTa. Ha .neo
rrpHMJDeHor aBaHca KojH ce o.nHocH Ha Bpe.nHocT o6jeKTa HacTany .no 31.12.2004.
ro.nHHe, I1 B ce He o6paqyHaBa H He rrna1a.
28
29
29
11E11 .
I1o.nceTHHK 3a KoHTpony rropecKHX o6Be3HHKa I1 B KojH o6aBJDajy rpaljeBHHcKy .nenaTHocT,
MHHHcTapcTBo cpHHaHcHja
, eKTop 3a KoHTpony, 6p. 47-00711/2006-12.
8. I1opecKH TpeTMaH pa3MeHe rpaljeBHHcKHX o6jeKaTa

Ha ocHoBy qnaHa 4. cTaB 3. TaqKa 8) 3I1 B, rrpe.nMeT orrope3HBana I1 B-oM jecTe H
pa3MeHa .no6apa H ycnyra Kojy BpnH o6Be3HHK I1 B.
OcHoBHUy Ko.n pa3MeHe .no6apa H ycnyra 3a .npyra .no6pa HnH ycnyre qHHH Tp)I(HnHa
Bpe.nHocT THX .no6apa H ycnyra. Tp)I(HnHa Bpe.nHocT He ca.np)I(H I1 B, a yTBpljyje ce Ha
.naH nHXoBe HcrropyKe. 11aKo 3I1 B He .necpHHHne nTa je To Tp)I(HnHa Bpe.nHocT,
rro.npa3yMeBa ce .na je To HaKHa.na Koja ce Mo)I(e rrocTH1H Ha Tp)I(HnTy THX HnH cnHqHHX
.no6apa H To rro rrpHHHUHrry UeHe BaH .noXBaTa pyKe, Tj. yrrope.nHBa HeKoHTponHcaHa
UeHa. AKo ce rrpHnHKoM pa3MeHe .no6apa HnH ycnyra H3BpnH HarrnaTa pa3nHKe y HoBUy,
y ToM cnyqajy ocHoBHUy qHHH Tp)I(HnHa Bpe.nHocT rrpHMJDeHor .no6pa H rrpHMJDeHH
HoBqaHH H3Hoc.
Kao H rrpoMeT, TaKo H pa3MeHa rpaljeBHHcKHX o6jeKaTa Mo)I(e 6HTH rro.n TpeTMaHoM
3I1 B-y, HnH 3aKoHa o rrope3HMa Ha HMoBHHy. e.nHo .npyro HcKJDyqyje.
HaHMe, qnaHoM 24a.
3aKoHa o rrope3HMa
Ha HMoBHHy je rrpe.nBHljeHo .na ce
rrpeHocoM y3 HaKHa.ny He cMaTpa rrpeHoc arrconyTHHX rrpaBa Ha KojH ce rrna1a rrope3 Ha

.no.naTy Bpe.nHocT y cKna.ny ca 3aKoHoM o rrope3y Ha .no.naTy Bpe.nHocT.
113MeHaMa o.n 8. jyna 2007. ro.nHHe Ka.na je H3MeneHa rropecKa cTorra rrope3a Ha
rrpeHoc arrconyTHHX rrpaBa, ca .noTa.nannHX 5% Ha 2.5%, H3BpneHa je H H3MeHa cHcTeMa
orrope3HBana rpaljeBHHcKHX o6jeKaTa rryTeM pa3MeHe.
HaHMe, .noTa.nanna rrpaKca je 6Hna .na ce rrope3 rrna1ao caMo Ha pa3nHKy H3Meljy
Tp)I(HnHHX Bpe.nHocTH HerroKpeTHocTH Koje ce pa3Menyjy.
HaBe.neHHM H3MeHaMa rrpe.nBHljeHo je .na ce y cHcTeM rrope3a Ha HMoBHHy yBe.ne HoB
HaqHH orrope3HBana, rro KoMe 1e cBaKH o.n o6Be3HHKa, 3a cBaKH .npyrH rrpeHoc o6jeKaTa
rro yroBopy o pa3MeHH o6paqyHaTH rrope3 Kao .na ce pa.nH o .nBa rroce6Ha rrpeHoca,
o.nHocHo Ka.na nHUa HHcy y cHcTeMy I1 B, cBaKH o.n nHX rro.nHocH rropecKy rrpHjaBy
rropecKoj yrrpaBH Koja yTBpljyje rrope3 Ha rrpe.nMeTHy HerroKpeTHocT.
Y cnyqajeBHMa Ka.na cy o6a nHUa o6Be3HHUH I1 B, oH.na ce ocHoBHUa H3paqyHaBa

KaO TpHmHa Bpe)JHOCT )JO6pa KOje Ce )JO6Hja Y pa3MeHH, a cXo.nHo qnaHy 17.
cTaB 4.
3I1 B.
Ko.n yroBopa o 3aje.nHHqKoj H3rpa.nnH ce cpaKTHqKH pa.nH o .nBa rrpeHoca.
a je.nHe cTpaHe, H3Boljaq pa.noBa o6Be3HHK I1 B Hcrropyqyje rpaljeBHHcKH
o6jeKaT HHBecTHTopy, .noK My HHBecTHTop 3ay3BpaT rrpeHocH rrpaBo pacrronarana
Ha HoBH3rpaljeHoM o6jeKTy.
O6Be3HHUH rrpBor rrpeHoca rrpaBa pacrronarana Ha HoBoH3rpaljeHoM rpaljeBHHcKoM
o6jeKTy KojH rro.nne)I(e I1 B cy:
-
11HBecTHTop;
cTHUanaU nHUe Koje je cTBopHno HoBy Bpe.nHocT o6jeKTa HacTaBKoM rpa.nne

He3aBpneHor o6jeKTa ( yTBpljHBane ocHoBHUe y oBoM cnyqajy cMo paHHje y
pa.ny o6jacHHnH);
cBaKH .npyrH BnacHHK KojH cTBapa HoBy Bpe.nHocT o6jeKTa.
Y rrpHnor HaBe.neHoM, HaBo.nHMo cne.ne1H rrpHMep:
30
rpaljeeuHcKo npeoy3ene uHeecmumop oaje y pa3MeHy Hoeou3zpaljeHu noc!loeHu

npocmop mpzoeuHcKoM npeoy3eny Koje ce 6aeu npooajoM zpaljeeuHcKoz Mamepuja!la, a
npuMa y pa3MeHu zpaljeeuHcKu Mamepuja!l npeMa cnelJu uKalJuju omnpeMHulJa. fJeHa
Koutmalba Hoeou3zpaljeHoz noc!loeHoz npocmopa oo 50M2 u3Hocu 6.500.000 ouHapa, a
npooajHa epeoHocm
moz npocmopa u3Hocu 2.000 eepa no M2, utmo 3a 50M2
u3Hocu
100.000 eepa, utmo no Kypcy Ha oaH ucnocmaeJbalba pa yHa y ouHapcKoj
npomueepeoHocmu u3Hocu 8.200.000 ouHapa 6e3 II B, n!lyc II B 1.476.000 ouHapa,
utmo yKynHo u3Hocu 9.676.000 ouHapa. Ha6aeHa, ooHocHo npooajHa epeoHocm
npuMJbeHoz zpaljeeuHcKoz Mamepuja!la Ha oaH ucnopyKe u3Hocu 5.740.000 ouHapa, n!lyc
II B 1.033.200 ouHapa, utmo yKynHo ca II B u3Hocu 6.733.200 ouHapa.
epeoHocmu pa3MelbeHu
a3!luKy y
oo6apa oo 2.460.000 ouHapa mpzoeuHcKo npeoy3ene ne
30
TI B Y rpaljeBHHapCTBY, npOMeT )JO6apa, YCJIYra H 3aKYn, cTpaHa 142.
yn!lamumu y poKy oo 30 oaHa oo oaHa cmaeJbalba Ha pacno!lazalbe noc!loeHoz

npocmopa, no cpeolbeM Kypcy ea
eneM Ha oaH yn!lame pa3!luKe.
oeoM npuMepy,
c ooHo !laHy 17. cmae 4. 3aKoHa o II B, ocHoeulJy 3a o6pa yH II B Ha ucnopy eHu

noc!loeHu npocmop Koo
zpaljeeuHcKoz npeoy3ena
uHu
mp uutHa epeoHocm
Ha6aeJbeHoz Mamepuja!la Ha oaH ucnopyKe y Kojy Huje yKJby eH II B yeenaHa 3a u3Hoc

oon!lame, utmo u3Hocu 8.200.000 ouHapa (5.740.000 + 2.460.000). 0cHoeulJy II B 3a
ucnopy eHu zpaljeeuHcKu Mamepuja!l Koo mpzoeuHcKoz npeoy3ena
uHu mp uutHa
epeoHocm Hoeou3zpaljeHoz noc!loeHoz npocmopa 6e3 II B, yMalbeHa 3a u3Hoc Hoe aHe

oon!lame, utmo u3Hocu 5.740.000 ouHapa (8.200.000 2.460.000)
YKonHKo ce .noro.nH .na ce pa3MeHa BpnH H3Meljy HerroKpeTHocTH rro Kojoj rrocTojH
o6aBe3a o6paqyHaBana I1 B H HerroKpeTHocTH Koja ce orrope3yje rrope3oM Ha rrpeHoc
arrconyTHHX rrpaBa, oH.na o6Be3HHK I1 B KojH BpnH rrpBH rrpeHoc rrpaBa pacrronarana
o6paqyHaBa rrope3 rro cTorrH o.n 8% HnH 18% Ha ocHoBHUy, Koja rrpe.ncTaBJDa Tp)I(HnHy
Bpe.nHocT HerroKpeTHocT Kojy .no6Hja y pa3MeHH (y oBoM cnyqajy, Tp)I(HnHa Bpe.nHocT
HerroKpeTHocTH Koja ce orrope3yje rrope3oM Ha rrpeHoc arrconyTHHX rrpaBa), .noK ce .npyra
HerroKpeTHocT orrope3yje rrope3oM Ha rrpeHoc arrconyTHHX rrpaBa, Ha ocHoBHUy Kojy
qHHH yroBopeHa rrpo.najHa Bpe.nHocT HerroKpeTHocTH, rro peneny I1opecKe yrrpaBe.
Ha pa3MeHy 3eMJDHnTa (rroJDorrpHBpe.nHor, nyMcKor, rpaljeBHHcKor, H3rpaljeHor
HnH HeH3rpaljeHor), Kao H .naBane y 3aKyrr Tor 3eMJDHnTa, 3aTHM Ha cBaKH .npyrH
rrpoMeT o6jeKaTa, Kao H rrpBH rrpeHoc
rrpaBa pacrronarana Ha HoBoH3rpaljeHHM
rpaljeBHHcKHM o6jeKTHMa KojH cy 3arroqeTH ca rpa.nnoM .no 31.12.2004. ro.nHHe, a

HacTaJDeHH rrocne 1.01.2005. ro.nHHe, Ha .neo H3rpaljeH .no 31.12.2004 ro.nHHe, Kao H Ha
o6jeKTe KojH cy .no 31.12.2004. ro.nHHe 6HnH 3aBpneHH, I1 B ce He rrna1a.
YKonHKo oBH rrpoMeTH HHcy ocno6oljeHH y cKna.ny ca o.npe.n6aMa 3aKoHa o
rrope3HMa Ha HMoBHHy, oH.na ce orrope3yjy rrope3oM Ha rrpeHoc arrconyTHHX rrpaBa rro
cTorrH o.n 2,5%.
9. YroBopH o 3aje.nHHqKoj H3rpa.nnH, cycpHHaHcHpany H 3aje.nHHqKoM

ynarany
Y ToKy .noca.nanner H3narana, yrnaBHoM cMo o6jannena y Be3H rropecKor acrreKTa

yroBopa o rpaljeny 6a3HpanH
Ha cTaH.nap.nHHM cHTyaUHjaMa KnacHqHHX rrpHMepa
yroBopa o rpaljeny H rpaljeBHHcKe .nenaTHocTH yorrnTe.

MeljyTHM, y rrpaKcH cy MHoro qen1e rrpHcyTHe cHTyaUHje .na o.npeljeHa nHUa, 6Hno
rrpaBHa HnH cpH3HqKa, 3aKJDyqyjy rroce6He BpcTe yroBopa o rpaljeny, KojHMa perynHny
Meljyco6Ha rrpaBa H o6aBe3e, a cBe y UHJDy rrpeBa3Hna)I(ena rrperrpeKa Koje 6H HM, y
cyrrpoTHoM, oHeMory1Hne HnH oTe)I(ane )I(eJDeHy H3rpa.nny o.npeljeHor rpaljeBHHcKor
o6jeKTa.
HaBe.neHe rroce6He BpcTe yroBopa o rpaljeny ce Mory rro.nenHTH y cne.ne1e TpH
rpyrre:
-
yroBop o 3aje.nHHqKoj H3rpa.nnH;
yroBop o cycpHHaHcHpany;
yroBop o 3aje.nHHqKoM ynarany.
OBaKBH yroBopH ce jaBJDajy y cHTyaUHjaMa Ka.na o.npeljeHo nHUe (Hajqen1e je To

cpH3HqKo nHUe) HMa Mory1HocT cTHUana o.no6pena 3a H3rpa.nny Ha o.npeljeHoM
rrpocTopy (6Hno rro ocHoBy rrpaBa cBojHHe, rrpaBa KopHn1ena H cn.), anH He rroce.nyje
cpHHaHcHjcKa cpe.ncTBa .na To yqHHH, rra rrpHcTyrra 3aKJDyqHBany HaBe.neHHX yroBopa, ca
nHUHMa KojH 6H cpHHaHcHpanH H3rpa.nny, a 3ay3BpaT .no6HnH o.npeljeHH .neo
HoBoH3rpaljeHor o6jeKTa.
I1pHnHKoM peanH3aUHje oBaKo 3aKJDyqeHHX yroBopa, .nona3H .no cno)I(eHHX o.nHoca
Ka.na je y rrHTany rropecKH TpeTMaH HaBe.neHHX yroBopa. fnaBHa rrHTana ce rrocTaBJDajy
y Be3H ca THM, KaKBe rropecKe o6aBe3e 3a yroBopHe cTpaHe rrpoHcTHqy H3 TaKBHX
yroBopa, Ha Kojy ocHoBHUy ce rrpHMenyje rropecKa cTorra H .na nH o.npeljeHa nHUa, 6Hno
HHBecTHTopH HnH H3BoljaqH pa.noBa, HMajy rrpaBo Ha o.n6HTaK rrpeTXo.nHor rrope3a y
cHcTeMy I1 B.
YrOBOp O 3aje)JHHqKOj H3rpa)JlhH

OBaKaB yroBop rrpe.ncTaBJDa rrpaBHH o.nHoc rro KoMe HHBecTHTop 3aKJDyqyje yroBop
ca H3BoljaqeM pa.noBa, c UHJDeM H3rpa.nne rpaljeBHHcKor o6jeKTa, c THM nTo o.no6pene
3a H3rpa.nny rnacH Ha HHBecTHTopa, .noK ce H3Boljaq pa.noBa o6aBe3yje .na H3rpa.nH
o6jeKaT rro Hanory HHBecTHTopa, a rro H3rpa.nnH H rrpe.najH o6jeKTa HHBecTHTopy,
H3Boljaqy pa.noBa rrpHrra.na, rrpeTXo.nHo yroBopeHH, .neo o6jeKTa.
11HBecTHTop, rro ocHoBy rrpaBa cBojHHe, rrpaBa KopHn1ena HnH .npyror HaqHHa
rrpe.nBHljeHor 3aKoHM o rrnaHHpany H H3rpa.nnH, rro.nHocH 3aXTeB 3a .no6Hjane
o.no6pena 3a H3rpa.nny o.npeljeHor o6jeKTa. To je oHaj .neo KojH H3Boljaq pa.noBa
He Mo)I(e .na HcrryHH, rra cTora H rrpHcTyrra 3aKJDyqeny oBaKBor yroBopa.
I1o .no6Hjany o.no6pena 3a H3rpa.nny, rpaljeBHHcKo rrpe.ny3e1e (6Hno rrpaBHo nHUe
HnH rrpe.ny3eTHHK) rrpHcTyrra H3rpa.nnH o6jeKTa. Y KnacHqHoj cHTyaUHjH, Ka.na je y
rrHTany yroBop o rpaljeny HManH 6HcMo
je.naH rrpoMeT. MeljyTHM, y oBaKBHM
yroBopHMa, pa.nH ce o cBojeBpcHoM BH.ny pa3MeHe, o.nHocHo o .nBa rrpoMeTa.

HaHMe, rrpBH rrpoMeT BpnH H3Boljaq pa.noBa HHBecTHTopy, c o63HpoM Ha To .na rpa.nH
o6jeKaT rro Hanory HapyqHoUa (HHBecTHTopa) o.n MaTepHjana HcrropyqHoUa (H3Boljaqa
pa.noBa) nTo ce rro qnaHy 4. cTaB 3. TaqKa 6) 3I1 B cMaTpa rrpoMeToM .no6apa, a rroToM,
.npyrH rrpoMeT
BpnH HHBecTHTop
H3Boljaqy pa.noBa, Kao
rrpBH rrpeHoc
rrpaBa
pacrronarana Ha HoBoH3rpaljeHoM rpaljeBHHcKoM o6jeKTy HnH eKoHoMcKo .neJDHBHM

UenHHaMa y oKBHpy Tor o6jeKTa, KojH je orrope3HB rro qnaHy 4. cTaB 3. TaqKa 7) 3I1 B.
KojHM 1e ce rrope3oM HaBe.neHH rrpoMeT orrope3oBaTH, .na nH rrope3oM Ha .no.naTy
Bpe.nHocT HnH rrope3oM Ha rrpeHoc arrconyTHHX rrpaBa 3aBHcH o.n qHneHHUe .na nH cy
nHUa Koja yqecTByjy y rrpoMeTy o6Be3HHUH I1 B HnH He. YKonHKo HHcy, HaBe.neHH
rrpBH rrpeHoc rrpaBa pacrronarana KojH HHBecTHTop BpnH H3Boljaqy pa.noBa orrope3yje ce
rrope3oM Ha rrpeHoc arrconyTHHX rrpaBa.
Ka.na H3Boljaq pa.noBa o6Be3HHK I1 B H3rpa.nH rpaljeBHHcKH o6jeKaT H TaKaB
Hcrropyqyje HHBecTHTopy, y ToM cnyqajy rpaljeBHHcKo rrpe.ny3e1e Ha HaBe.neHy
HcrropyKy o6paqyHaBa H rrna1a I1 B rro cTorrH o.n 18%. 11Majy1H y BH.ny .na ce pa.nH o
pa3MeHH .no6apa H ycnyra, a cXo.nHo qnaHy 17. cTaB 4. 3I1 B, rropecKa ocHoBHUa y oBoM
cnyqajy je Tp)I(HnHa Bpe.nHocT oHor .nena HerroKpeTHocTH Koje 1e rpaljeBHHcKo
rrpe.ny3e1e H3Boljaq pa.noBa, .no6HTH o.n HHBecTHTopa Ha HMe HaKHa.ne HcrropyqeHor
rpaljeBHHcKor o6jeKTa, Ka.na HHBecTHTop H3BpnH rrpBH rrpeHoc rrpaBa pacrronarana Ha
HoBoH3rpaljeHoM rpaljeBHHcKoM o6jeKTy.
YKonHKo je HHBecTHTop o6Be3HHK I1 B oH.na oH HMa rrpaBo Ha o.n6HTaK rrpeTXo.nHor
rrope3a KojH My je 3apaqyHao H3Boljaq pa.noBa Ha HcrropyqeHH o6jeKaT, a c o63HpoM Ha
To .na 1e BpnHTH rrpBH rrpeHoc rrpaBa pacrronarana Ha HoBoH3rpaljeHoM rpaljeBHHcKoM
o6jeKTy H eKoHoMcKH .neJDHBHM UenHHaMa y oKBHpy Tor o6jeKTa H THMe HcrryHHTH
ycnoBe 3a o.n6HTaK rrpeTXo.nHor rrope3a rrpe.nBHljeHe qnaHoM 28. cTaB 1. TaqKa 1) 3I1 B.
3aTHM HHBecTHTop BpnH rrpBH rrpeHoc rrpaBa pacrronarana Ha HoBoH3rpaljeHoM
rpaljeBHHcKoM o6jeKTy HnH eKoHoMcKo .neJDHBHM UenHHaMa y oKBHpy Tor o6jeKTa H ToM
rrpHnHKoM o6paqyHaBa H rrna1a I1 B rro cTorrH o.n 8% (cTaH) HnH 18% (rrocnoBHH
rrpocTop), y 3aBHcHocTH o KoM o6jeKTy je peq.
fpaljeBHHcKo rrpe.ny3e1e H3Boljaq pa.noBa o6Be3HHK
I1 B HeMa rrpaBo
Ha
rrpeTXo.nHH rrope3, c o63HpoM Ha To .na cy y .naJDeM rrpoMeTy rpaljeBHHcKH o6jeKTH

ocno6oljeHH I1 B 6e3 rrpaBa Ha o.n6HTaK rrpeTXo.nHor rrope3a rro qnaHy 25. cTaB 2. TaqKa
3) 3I1 B. MeljyTHM, y cnyqajy .na ce rrocnoBHH rrpocTop
KopHcTH 3a o6aBJDane
corrcTBeHe .nenaTHocTH H aKo cy HcrryneHH ycnoBH H3 qnaHa 28. 3aKoHa o I1 B, Tj. aKo
ce pa.nH o o6aBJDany rrpoMeTa ca rrpaBoM Ha o.n6HTaK rrpeTXo.nHor rrope3a, oH.na 6H
rpaljeBHHcKo rrpe.ny3e1e HMano rrpaBo Ha o.n6HTaK rrpeTXo.nHor I1 B rro ocHoBy Ha6aBKe
rrocnoBHor rrpocTopa. YKonHKo rpaljeBHHcKo rrpe.ny3e1e H3BpnH .naJDy rrpo.najy o6jeKTa
KojH je rrpH6aBHo rryTeM 3aje.nHHqKe H3rpa.nne, Ha rrpo.najHy Bpe.nHocT o6jeKTa He
o6paqyHaBa ce I1 B, Be1 ce oBaj rrpoMeT orrope3yje rrope3oM Ha rrpeHoc arrconyTHHX
rrpaBa rro cTorrH o.n 2,5%, jep To BHne HHje rrpBH rrpeHoc rrpaBa pacrronarana Ha
HoBoH3rpaljeHoM rpaljeBHHKoM o6jeKTy, Hero .npyrH rrpeHoc, KojH He rro.nne)I(e I1 B.
31
YKonHKo HHBecTHTop HHje o6Be3HHK I1 B, oH.na oH HeMa rrpaBo Ha o.n6HTaK

rrpeTXo.nHor rrope3a KojH My je 3apaqyHao H3Boljaq pa.noBa Ha HcrropyqeHH o6jeKaT rro
31
OnOpe3HBalhe npOMeTa )JO6apa H YCJIYra nO YrOBOpHMa O 3aje)JHHqKHM YJIaralhHMa 3a

H3rpa)JlhY
rpaljeBHHCKHX O6jeKaTa, I1pHBpe.nHH caBeTHHK 6p. 12/2008, Eeorpa.n, Maj 2008. ro.nHHe, cTp.
30.
cTorrH o.n 18%, a Ha rrpBH rrpeHoc rrpaBa pacrronarana Ha HoBoH3rpaljeHoM rpaljeBHHcKoM

o6jeKTy H eKoHoMcKH .neJDHBHM UenHHaMa y oKBHpy Tor o6jeKTa, rrna1a rrope3 Ha
rrpeHoc arrconyTHHX rrpaBa rro cTorrH o.n 2,5% rro peneny I1opecKe yrrpaBe, rra je yKyrrHo
rropecKo orrTepe1ene 3a HHBecTHTopa 20,5% (18% + 2,5%).
YrOBOp O CYfHHaHCHpalhY
Y o.nHocy Ha yroBop o 3aje.nHHqKoj H3rpa.nnH, Ko.n yroBopa o cycpHHaHcHpany

o.no6pene 3a H3rpa.nny rnacH Ha oHa nHUa Koja 3aKJDyqyjy yroBop o cycpHHaHcHpany.
Ka.na o.npeljeHo nHUe cpHHaHcHpa H3rpa.nny rpaljeBHHcKor o6jeKTa 3a cBoje rroTpe6e,
a oHo je rrpH ToMe H HHBecTHTop nHUe Ha Kora rnacH o.no6pene 3a H3rpa.nny, oH.na Ty
HeMa HH rrpBor rrpeHoca rrpaBa pacrronarana Ha HoBoH3rpaljeHoM rpaljeBHHcKoM
o6jeKTy, rra caMHM THM HH orrope3HBana rro 3I1 B, HHTH HacTaje rrpoMeT KojH 6H 6Ho
orrope3oBaH rrope3oM Ha rrpeHoc arrconyTHHX rrpaBa.
Ko.n yroBopa o cycpHHaHcHpany o6HqHo y rrpaKcH HacTaje cHTyaUHja .na o.npeljeHo
rrpaBHo nHUe, rpaljeBHHcKo rrpe.ny3e1e yna3H y cyBnacHHqKH o.nHoc ca cpH3HqKHM nHUeM
(Koje je BnacHHK o6jeKTa, KopHcHHK Ha HeH3rpaljeHoM rpaljeBHHcKoM 3eMJDHnTy H cn.),
Ha Taj HaqHH nTo cpH3HqKo nHUe rrpo.naje o.npeljeHH H.neanHH .neo HerroKpeTHocTH
rpaljeBHHcKoM rrpe.ny3e1y. Y Be1HHH cnyqajeBa, pa.nH ce o o6jeKTHMa carpaljeHHM rrpe
31.12.2004. ro.nHHe, TaKo .na ce HaBe.neHH rrpoMeT
orrope3yje rrope3oM Ha rrpeHoc
arrconyTHHX rrpaBa rro cTorrH o.n 2,5%. I1ocne Tora, oHH Kao cyBnacHHUH 3aje.nHo
rro.nHoce o.no6pene 3a H3rpa.nny.
I1o 3aBpneHoj H3rpa.nnH o6jeKTa, rrpHcTyrrajy pa3BprHy1y HMoBHHcKe 3aje.nHHUe,
Kojy cy Kao cyBnacHHUH cpopMHpanH yroBopoM o cycpHHaHcHpany, Ha Taj HaqHH nTo
3aKJDyqyjy yroBop o cpH3HqKoj .neo6H.
Y ToKy H3rpa.nne o6HqHo HacTaje cHTyaUHja .na je.naH o.n cyBnacHHKa, Hajqen1e je
To rpaljeBHHcKo rrpe.ny3e1e cyHHBecTHTop, cpHHaHcHpa H3rpa.nny o6jeKTa, rra rrocne
Tora 6e3 HaKHa.ne Hcrropyqyje ocTanHM cyHHBecTHTopHMa HoBoH3rpaljeHH rpaljeBHHcKH
o6jeKaT. fpaljeBHHcKo rrpe.ny3e1e o6Be3HHK I1 B, Koje je cyHHBecTHTop, rrpHnHKoM
cpHHaHcHpana
HcrropyKe
HoBoH3rpaljeHor
rpaljeBHHcKor
o6jeKTa
ocTanHM
HHBecTHTopHMa, .ny)I(aH je .na o6paqyHa H rrnaTH I1 B rro cTorrH o.n 18%, c o63HpoM Ha
To
.na je.naH
cyHHBecTHTop
BpnH
H3rpa.nny
o6jeKTa
6e3
HaKHa.ne
.npyrHM
cyHHBecTHTopHMa, rra ce rrpoMeToM .no6apa H3je.nHaqaBa cBaKH .npyrH rrpoMeT 6e3

HaKHa.ne, a cXo.nHo qnaHy 4. cTaB 4. TaqKa 2) 3I1 B. I1opecKa ocHoBHUa y oBoM cnyqajy
je UeHa KonTana, o.nHocHo UeHa rpa.nne .no6apa y Kojy HHje yKJDyqeH I1 B, a cXo.nHo
qnaHy 18. cTaB 1. H 2. 3I1 B.
Y3 HcrrynaBane ycnoBa rrporrHcaHHX o.npe.n6aMa qnaHa 28. 3I1 B, a rro.n
rrpeTrrocTaBKoM .na rpaljeBHHcKo rrpe.ny3e1e rpa.nH o6jeKaT 3a rroTpe6e o6aBJDana
.nenaTHocTH y oKBHpy Koje BpnH rrpoMeT .no6apa HnH ycnyra ca rrpaBoM Ha o.n6HTaK
rrpeTXo.nHor
rrope3a
(rrpBH
rrpeHoc
rrpaBa
pacrronarana
Ha
HoBoH3rpaljeHHM
rpaljeBHHcKHM o6jeKTHMa, rrpoMeT .no6apa H ycnyra cpHHaHcHpana H3rpa.nne o6jeKaTa

KojH je y BnacHHnTBy cpH3HqKor nHUa H .np.), cMaTpaMo .na rpaljeBHHcKo rrpe.ny3e1e y
ToKy H3rpa.nne o6jeKTa Mo)I(e
32
.na ocTBapH
rrpaBo
Ha o.n6HTaK yKyrrHor H3Hoca
OBo 36oT Tora nTo y ToM cnyqajy HcrrynaBa ycnoBe 3a o.n6HTaK
rrpeTXo.nHor rrope3a, jep o6aBJDa .nenaTHocT Koja je orrope3HBa I1 B.

I1pHnHKoM pa3BprHy1a cyBnacHHqKe 3aje.nHHUe rryTeM cpH3HqKe .neo6e, cBojHHa Koja
ce Ta.na ycTaHoBJDaBa, yKonHKo He o.nroBapa cpa3MepHo H.neanHHM cyBnacHHqKHM
.nenoBHMa, rrpe.ncTaBJDa rrpe.nMeT rrope3a Ha rrpeHoc arrconyTHHX rrpaBa H orrope3yje ce
cTorroM o.n 2,5% Ha pa3nHKy H3Meljy rroqeTHHX H.neanHHX .nenoBa H Kpajne .no6HjeHHX
rrpHnHKoM pa3BprHy1a cyBnacHHqKe 3aje.nHHUe.
32
40
YrOBOp O 3aje)JHHqKOM YJIaralhY
Ko.n yrBoBopa o 3aje.nHHqKoM ynarany rrpe H3rpa.nne o6jeKaTa orrpe.neJDyje ce

BnacHHnTBo cBHX nHUa Ha KoHKpeTHHM cTaM6eHHM H rrocnoBHHM je.nHHHUaMa y oKBHpy
HoBor o6jeKTa, a rrpeMa Bpe.nHocTHMa nHXoBor ynarana. fpaljeBHHcKa .no3Bona rnacH
Ha cBe BnacHHKe HerroKpeTHocTH Koje ce yna)I(y y yroBop o 3aje.nHHqKoj H3rpa.nnH a
pa.nH UHJDa Hrpa.nne rpaljeBHHcKor o6jeKTa, Te H3Meljy nHX ce He ycrrocTaBJDa HHKaKBa
cyBnacHHqKa 3aje.nHHUa. O6HqHo ce pa.nH o cTapHM ManHM rrapUenaMa, Koje ce oH.na
cXo.nHo 3I11111, rryTeM rrperrapUenaUHje rpyrrHny y je.nHy Be1y rpaljeBHHcKy rrapUeny.
Mo)I(e .no1H H .no ynarana cTaHoBa, r.ne HeMa rroTpe6e BpnHTH rrperrapUenaUHjy. I1ocne
H3rpa.nne o6jeKTa, HHBecTHTopH cTyrrajy y rroce.n HoBoH3rpaljeHor o6jeKTa H To y oHaj
.neo KojH o.nroBapa Be1 paHHje orrpe.neJDeHoM BnacHHnTBy Ha KoHKpeTHHM cTaM6eHHM
HnH rrocnoBHHM rrpocTopHMa, TaKo .na cy Ta nHUa H3BopHH (opHrHHapHH) BnacHHUH
33
cBojHX cTaM6eHHX H rrocnoBHHX rrpocTopa.
I1opecKH acrreKT oBaKBHX yroBopa ycMepeH je caMo Ka nHUy Koje BpnH H3rpa.nny
o6jeKTa, a To je nHUe Koje je je.naH o.n yroBapaqa (yno)I(Hno je HerroKpeTHocT
cpHHaHcHpa H3rpa.nny) H, rro rrpaBHny, pa.nH ce o rpaljeBHHcKoM rrpe.ny3e1y.

fpaljeBHHcKo rrpe.ny3e1e, Kao cpHHaHcHjep H je.nHa o.n yroBopHHX cTpaHa, Ka ocTanHM
HHBecTHTopHMa cayroBapaqHMa, BpnH HcrropyKy .no6apa rro Hanory HapyqHoUa o.n
MaTepHjana HcrropyqHoUa, cXo.nHo qnaHy 4. cTaB 3. TaqKa 6) 3I1 B, Te je .ny)I(Ho .na Ha
TaKBy HcrropyKy o6paqyHa H rrnaTH I1 B rro cTorrH o.n 18%. I1opecKa ocHoBHUa je UeHa
KonTana rpa.nne cTaHoBa HnH rrocnoBHHX o6jeKaTa, cXo.nHo qnaHy 18. cTaB 1. H 2.
3I1 B.
HaKoH Tora, Ka.na rpaljeBHHcKo rrpe.ny3e1e o.nnyqH .na rrpo.naje cTaHoBe H rrocnoBHe
rrpocTope (.npyrHM nHUHMa, a He HHBecTHTopHMa), oH.na oHo BpnH rrpBH rrpeHoc rrpaBa
pacrronarana Ha eKoHoMcKo
.neJDHBHM
UenHHaMa
y oKBHpy HoBoH3rpaljeHor
rpaljeBHHcKor o6jeKTa H3 qnaHa 4. cTaB 3. TaqKa 7) 3I1 B H .ny)I(aH je .na o6paqyHa H

rrnaTH I1 B rro cTorrH o.n 8% HnH 18%.
33
OnOpe3HBalhe npOMeTa )JO6apa H YCJIYra nO YrOBOpHMa O 3aje)JHHqKHM YJIaralhHMa 3a

H3rpa)JlhY
rpaljeBHHCKHX O6jeKaTa, I1pHBpe.nHH caBeTHHK 6p. 12/2007, Eeorpa.n, jyH, 2007. ro.nHHe, cTp. 6.
41
Y cBaKoM cnyqajy, rpaljeBHHcKo rrpe.ny3e1e HMa rrpaBo Ha o.n6HTaK rrpeTXo.nHor

rrope3a, KaKo rro ocHoBy HcrropyKe HHBecTHTopHMa (BpnHo je rrpoMeT .no6apa rro qnaHy
4. cTaB 3. TaqKa 6) 3I1 B), TaKo H rro ocHoBy rrpBor rrpeHoca rrpaBa pacrronarana Ha
eKoHoMcKo .neJDHBHM UenHHaMa y oKBHpy HoBoH3rpaljeHor rpaljeBHHcKor o6jeKTa H3
qnaHa 4. cTaB 3. TaqKa 7) 3I1 B.
10. I1paBo KyrrUa Ha pecpyH.naUHjy I1 B rrpHnoKoM KyrroBHHe rrpBor

cTaHa
Ha Kpajy, H3no)I(H1eMo
H ocHoBHe KapaKTepHcTHKe pecpyH.naUHje I1 B KyrrUy
rrpHnHKoM KyrroBHHe rrpBor cTaHa. OBo rroce6Ho HMajy1H y BH.ny qHneHHUy, .na
oBo rrHTane y rrpaKcH cTBapa o.npeljeHe .nHneMe.
Ka.na ce roBopH o pecpyH.naUHjH I1 B KyrrUy rrpHnHKoM KyrroBHHe rrpBor cTaHa, Mopa
ce yKa3aTH Ha qHneHHUy .na je oBa Mory1HocT yBe.neHa y rrpaBHH cHcTeM
erry6nHKe
p6Hje .noHoneneM 3aKoHa o H3MeHaMa H .norryHaMa 3aKoHa o I1 B ( ny)I(6eHH

rnacHHK
, 6p. 61/2007), KojH ce rrpHMenyje o.n 8. jyna 2007. ro.nHHe. Ha ocHoBy
qnaHa 56a cTaBa 1. 3I1 B rrpe.nBHljeHo je .na rrpaBo Ha pecpyH.naUHjy I1 B 3a KyrroBHHy

rrpBor cTaHa, Ha ocHoBy rro.nHeTor 3aXTeBa, HMa cpH3HqKo nHUe rryHoneTHH
.np)I(aBJDaHHH
erry6nHKe, ca rrpe6HBanHnTeM Ha TepHTopHjH
erry6nHKe, KojH Kyrryje
rrpBH cTaH.
TaB 2. Taq. 1) H 2) HaBe.neHor qnaHa rrpe.nBHlja .na oBo rrpaBo KyrraU Mo)I(e .na
ocTBapH yKonHKo y rrepHo.ny o.n 1. jyna 2006. ro.nHHe, rra .no .naHa oBepe yroBopa
o Kyrrorrpo.najH, Ha ocHoBy Kora cTHqe HaBe.neHH cTaH, HHje HMao y cBojHHH, o.nHocHo
cycBojHHH cTaH Ha TepHTopHjH erry6nHKe, Kao H .na je yroBopeHa UeHa cTaHa ca I1 B y
rroTrryHocTH Hcrrna1eHa rrpo.naBUy.
Kao rrpBo, H3 oBaKo .necpHHHcaHe cHTyaUHje, rrpoHcTHqe .na je HeorrXo.nHo .na KyrraU
rro.nHece 3aXTeB 3a pecpyH.naUHjy I1 B (o6pa3aU
H), H To oHoj opraHH3aUHoHoj
je.nHHHUH I1opecKe yrrpaBe Koja je Ha.nne)I(Ha 3a rrpHjeM eBH.neHUHoHe rrpHjaBe o6Be3HHKa

I1 B rrpo.naBUa cTaHa.
pyro, oBo
erry6nHKe
rrpaBo
Mo)I(e .na ocTBapH
KyrraU KojH je rryHoneTHH .np)I(aBJDaHHH
p6Hje, KojH HMa rrpe6HBanHnTe Ha TepHTopHjH
erry6nHKe
p6Hje H KojH
Kyrryje rrpBH cTaH.

Tpe1e, HeorrXo.nHo je .na y rrepHo.ny o.n 1. jyna 2006. ro.nHHe, rra .no oBepe yroBopa o
Kyrrorrpo.najH KyrraU HHje Be1 HMao cTaH y cBojHHH HnH cycBojHHH. OB.ne je 6HTHo .na ce
HcTaKHe .na yroBop Mopa 6HTH oBepeH rrocne cTyrrana Ha cHary 3aKoHa o H3MeHaMa H
.norryHaMa 3aKoHa o I1 B, o.nHocHo rrocne 8. jyna 2007. ro.nHHe.
BH oHH KyrrUH KojH cy
yroBope oBepHnH rrpe Tor .naTyMa, HaKo HcrrynaBajy cBe ocTane KpHTepHjyMe, He1e
HMaTH rrpaBo Ha pecpyH.naUHjy I1 B. OBo rrpaBo KyrraU He1e HMaTH, qaK, HH y cHTyaUHjH
.na je aHeKc yroBopa oBepeH rrocne 8. jyna 2007. ro.nHHe.
BH ycnoBH KojH cy HeorroXo.nHH 3a rrpaBo Ha pecpyH.naUHjy I1 B KyrrUy rrpBor
cTaHa rrpe.nBHljeHH cy I1paBHnHHKoM o rrocTyrrKy ocTBapHBana rrpaBa Ha rroBpa1aj I1 B
H o HaqHHy pecpaKUHje H pecpyH.naUHje I1 B.
34
Xo.nHo THM rrporrHcHMa, je.naH o.n ycnoBa KojH KyrraU Mopa .na HcrryHH jecTe H
113jaBa KyrrUa rrpBor cTaHa .na Kyrryje rrpBH cTaH (O6pa3aU 11KI1
I1 B). I1ope.n Tora,
rrpe.nBHljeHo je H .na KyrraU .nocTaBH H3Bo.n H3 MaTHqHe KnHre poljeHHX, yBepene

o
.np)I(aBJDaHcTBy, .noKa3 o rrpe6HBanHnTy, oBepeHy KorrHjy yroBopa o Kyrrorrpo.najH cTaHa,
paqyH HnH .npyrH .noKyMeHT KojH cny)I(H Kao paqyH o Kyrrorrpo.najH cTaHa y KojeM je
HcKa3aH I1 B (rro.n .npyrHM .noKyMeHToM KojH cny)I(H Kao paqyH Mo)I(e ce cMaTpaTH H
oBepeH yroBop o Kyrrorrpo.najH, KojH ca.np)I(H 6poj H .naTyM oBepe yroBopa, Kao H
35
rro.naTKe o UeHH cTaHa 6e3 I1 B H H3Hocy o6paTyHaTor I1 B 3a rrpoMeT cTaHa ), .noKa3

.na je yroBopeHa UeHa cTaHa ca I1 B y rroTrryHocTH Hcrrna1eHa.
KyrraU Mo)I(e rrpaBo Ha pecpyH.naUHjy I1 B 3a KyrroBHHy rrpBor cTaHa ocTBapHTH 3a
cTaH qHja rroBpnHHa 3a KyrrUa rrpBor cTaHa H3HocH 40M2
H rro 15M2
3a qnaHoBe
KyrrqeBor .noMa1HHcTBa, a cXo.nHo qnaHy 56a. cTaB 3. 3I1 B. I1peKo oBe rroBpnHHe,
KyrraU HeMa rrpaBo Ha pecpyH.naUHjy, o.nHocHo, cpa3MepHH .neo rrope3a Mopa .na rrnaTH, a
34
35
n. rnacHHK , 6p. 107/2004, 65/2005 H 63/2007.

MHnJDene MHHHcTapcTBa cpHHaHcHja
6p. 413-00-1135/2007-04 o.n 15.08.2007.
yKonHKo je rroBpnHHa cTaHa Mana, Mo)I(e HcKopHcTHTH caMo 3a Ty Bpe.nHocT H BHne

He1e HMaTH rrpaBo Ha pecpyH.naUHjy I1 B. BeoMa 6HTHa cTBap Kojy oB.ne Tpe6a HcTa1H
jecTe qHneHHUa .na yKonHKo KyrraU rrpaBo Ha pecpyH.naUHjy ocTBapyje KopHcTe1H
rroro.nHocTH rro ocHoBy qnaHoBa cBor .noMa1HHcTBa, oH.na TH qnaHoBH BHne He1e Mo1H
.na ocTBape 3a ce6e rrpaBo Ha pecpyH.naUHjy I1 B, yKonHKo HKa.na 6y.ny KyrroBanH cBoj
rrpBH cTaH.
11. 3aKJDyqaK
OBaj pa.n HMao je 3a UHJD .na aHanH3Hpa rropecKH TpeTMaH yroBopa o rpaljeny, Kao H
ocHoBHe rrpo6neMe KojH ce rrojaBJDyjy y rrpaKcH, a Be3aHo 3a HaBe.neHy MaTepHjy. Ha
oBoM MecTy 1eMo yKpaTKo H3BecTH 3aKJDyqKe H3 HaBe.neHHX o6nacTH oBor 3aBpnHor
pa.na.
I1pe cBera, Ko.n yroBopa o rpaljeny HeorrXo.nHo je .na ce rrpaBHnHo o.npe.nH .na nH ce
pa.nH
o rrpoMeTy .no6apa
HnH
rrpy)I(any
ycnyra,
c pa3nora
rrpaBHnHor
o.npeljHBana HacTaHKa rropecKe o6aBe3e.

3aTHM, HeorrXo.nHo je .na ce Bo.nH paqyHa .na nH cy nHUa Koja ce rrojaBJDyjy y
rrpoMeTy, o6Be3HHUH I1 B HnH He. Ha ocHoBy Tora Mo)I(e ce yTBp.nHTH KojH 1e ce rrope3
y KoHKpeTHoj cHTyaUHjH rrpHMenHBaTH.
HeorrXo.nHo je .na ce o.npe.nH rrpaBHnHo rropecKa ocHoBHUa. HaHMe, Ko.n KnacHqHHX
cHTyaUHja yroBopa o rpaljeny, ocHoBHUy qHHH H3Hoc HaKHa.ne Kojy H3Boljaq pa.noBa
.nocTaBJDa HHBecTHTopy. MeljyTHM, y cHTyaUHjaMa Ka.na .nona3H .no rrpoMeTa
He.noBpneHor rpaljeBHHcKor o6jeKTa, oH.na ce yTBpljyje rrpoUeHaT yqen1a Bpe.nHocTH
rrpeHeTor o6jeKTa y neroBoj yKyrrHoj Kpajnoj Bpe.nHocTH. Ko.n yroBopa o 3aje.nHHqKoj
H3rpa.nnH, ocHoBHUy qHHH Tp)I(HnHa Bpe.nHocT .no6pa Koje ce y pa3MeHH .no6Hja, Ko.n
yroBopa o 3aje.nHHqKoM ynarany UeHa KonTana H3rpa.nne o6jeKTa.
I1oToM, Mopa ce Bo.nHTH paqyHa H o rropecKoj cTorrH Koja 1e ce rrpHMeHHTH Ha
rrpeTXo.nHo rrpaBHnHo yTBpljeHy rropecKy ocHoBHUy. Ko.n rrpBor rrpeHoca rrpaBa
pacrronarana Ha cTaHoBHMa rropecKa ocHoBHUa je 8%, .noK je 3a rrocnoBHe o6jeKTe 18%.
113rpa.nna o6jeKTa ce yBeK orrope3yje cTorroM o.n 18%, cMaTpa ce .na ce BpnH rrpoMeT
.no6apa rro Hanory HapyqHoUa o.n MaTepHjana HcrropyqHoUa.
aJDe, nTo ce THqe rrpeTXo.nHor rrope3a, rrpaBH ce rro.nena .na nH
HHBecTHTopy HnH H3Boljaqy pa.noBa H .na nH
ce pa.nH o
cy oHH o6Be3HHUH I1 B. Ka.na je
HHBecTHTop y rrHTany o6Be3HHK I1 B H rrpH ToMe BpnH rrpBH rrpeHoc rrpaBa

pacrronarana Ha HoBoH3rpaljeHoM rpaljeBHHcKoM o6jKeTy, oH.na oH yBeK HMa rrpaBo Ha
o.n6HTaK rrpeTXo.nHor rrope3a KojH My je H3Boljaq pa.noBa o6Be3HHK I1 B 3apaqyHao.
MeljyTHM, Ka.na HHBecTHTop o6Be3HHK I1 B Ko.n yroBopa o 3aje.nHHqKoM ynarany He
rrnaHHpa .na rrpo.naje o6jeKaT KojH My je cyHHBecTHTop, H3Boljaq pa.noBa
o6Be3HHK I1 B 3apaqyHao Ha H3rpa.nny o6jeKTa, oH.na oH HeMa rrpaBo Ha o.n6HTaK
rrpeTXo.nHor I1 B. Ka.na HHBecTHTop HHje o6Be3HHK I1 B, oH HeMa rrpaBo Ha o.n6HTaK
rrpeTXo.nHor I1 B.
Ka.na je y rrHTany H3Boljaq pa.noBa o6Be3HHK I1 B, Ko.n cTaH.nap.nHHX cHTyaUHja
Ka.na BpnH HcrropyKy rpaljeBHHcKor o6jeKTa HHBecTHTopy, HMa rrpaBo Ha o.n6HTaK
rrpeTXo.nHor I1 B. MeljyTHM, Ko.n yroBopa o 3aje.nHHqKoj H3rpa.nnH, c o63HpoM Ha To .na
Ty .nona3H .no je.nHor BH.na pa3MeHe, oH.na yKonHKo rpaljeBHHcKo rrpe.ny3e1e HaBe.neHH
o6jeKaT KopHcTH 3a o6aBJDane corrcTBeHe .nenaTHocTH Koja je orrope3HBa rro 3aKoHy o
I1 B, oH.na H3Boljaq pa.noBa HMa rrpaBo Ha o.n6HTaK rrpeTXo.nHor I1 B. MeljyTHM,
yKonHKo 6H HcrropyqeHe o6jeKTe .naJDe rrpo.naBao, He 6H HMao rrpaBo Ha o.n6HTaK
rrpeTXo.nHor I1 B, jep 6H To 6Ho .npyrH rrpoMeT, a o6jeKTH KojH HHcy y rrpBoM rrpoMeTy
rrpaBa pacrronarana cy ocno6oljeHH I1 B-oM 6e3 rrpaBa Ha o.n6HTaK rrpeTXo.nHor rrope3a.
Ka.na je y rrHTany yroBop o 3aje.nHHqKoj H3rpa.nnH, HajrroBoJDHHja cHTyaUHja H 3a
HHBecTHTopa (cpH3HqKo HnH rrpaBHo nHUe), H 3a H3Boljaqa pa.noBa jecTe .na H je.naH H
.npyrH 6y.ny o6Be3HHUH I1 B. Y ToM cnyqajy, H HHBecTHTop KojH BpnH rrpBH rrpeHoc
rrpaBa pacrronarana HMa rrpaBo Ha o.n6HTaK rrpeTXo.nHor rrope3a, a H H3Boljaq pa.noBa 6H
HcTo rrpaBo HMao yKonHKo KopHcTH o6jeKaT 3a o6aBJDane corrcTBeHe .nenaTHocTH Koja je
orrope3HBa I1 B-oM.
Ko.n yroBopa o cycpHHaHcHpany H3rpa.nne o6jeKTa, Haj6oJDa je cHTyaUHja .na
rrpHnHKoM 3aKJDyqHBana yroBopa rro KojeM H3Boljaq pa.noBa rrocTaje cyBnacHHK ca
cpH3HqKHM HnH rrpaBHHM nHUeM Ha HeKoj HerroKpeTHocTH, To 6y.ne yqHneHo TaKo .na Be1
y cTapTy H3Boljaq pa.noBa rpaljeBHHcKo rrpe.ny3e1e .no6Hje oHonHKH y.neo KojH 1e My

rrpHnHKoM pa3BprHy1a cyBnacHHqKe 3aje.nHHUe yroBopoM o cpH3HqKoj .neo6H H
rrpHrracTH, jep 6H ce y ToM cnyqajy H36erno rrna1ane rrope3a Ha pa3nHKy Koja je
Ha Kpajy H3rpa.nne, rro rrpaBHny, Be1a y KopHcT rpaljeBHHcKor rrpe.ny3e1a.
Ko.n
yroBopa
o 3aje.nHHqKoM
ynarany
je.nHHH
orrope3HB
cerMeHT
jecTe
H3rpa.nna o6jeKTa, Kojy je.naH o.n cyHHBecTHTopa cpHHaHcHpa H Hcrropyqyje ocTanHM

cyHHBecTHTopHMa. Y ToM
cnyqajy, yKonHKo 6H ocTanH cyHHBecTHTopH BpnHnH
rrpo.najy TaKo cTeqeHor o6jeKTa, BpnHnH 6H rrpBH rrpeHoc rrpaBa pacrronarana, rra
yKonHKo cy o6Be3HHUH I1 B HManH 6H rrpaBo Ha o.n6HTaK rrpeTXo.nHo o6paqyHaTor
I1 B o.n cTpaHe cyHHBecTHTopa cpHHaHcHjepa H3rpa.nne o6jeKTa. Y cyrrpoTHoM,
yKonHKo rrnaHHpajy .na )I(HBe y eKoHoMcKo .neJDHBHM UenHHaMa HoBoH3rpaljeHor o6jeKTa
(cTaHoBHMa), Ta.na He 6H HManH rrpaBo Ha o.n6HTaK rrpeTXo.nHor I1 B, TaKo .na y ToM
cnyqajy HHje o.n 3Haqaja qHneHHUa .na nH cy perHcTpoBaHH o6Be3HHUH I1 B.
HTepaTypa
1.
Van Horn J., Wachowitz J., Fundamentals of financial management,

Prentice Hall, 2005.
2.
Gatti Stefano, Project Finance in Theory and Practice: Designing, Structiring,

and Financing Private and Public Projects, Academic Press, London, 2008.
3.
fpyrra ayTopa, I1 B I1ope3 Ha .no.naTy Bpe.nHocT, I1pHBpe.nHH caBeTHHK,

2005. ro.nHHe
4.
Yescombe, E. R., Principals of Project Finance, Academic Press, London,

2002.
5.
Millars Lane Molly, Wokingham, Berkshire, Paper F& Taxation,Unit 2,

Kaplan Publishing, Kaplan financial limited 2008.
6.
MHnaHKoBH1 BacoBH1 JbHJDaHa, I1opecKH
3aKoHH ca yrrope.nHHM
rrperne.noM, 11HTepMeKc, Eeorpa.n, 2008. ro.nHHe

7.
I1paBHe ocHoBe rropecKor caBeToBana, ype.nHHK fop.naHa 11nH1 I1orroB,

I1paBHH cpaKynTeT YHHBep3HTeTa y Eeorpa.ny, Eeorpa.n, 2007. ro.nHHe
8.
I1orroBH1
ejaH, I1opecKo rrpaBo, I1paBHH cpaKynTeT YHHBep3HTeTa y
Eeorpa.ny, Eeorpa.n, 2008. ro.nHHe

9.
I1orroBH1
ejaH,
TeBaH AneKcH1, I1pHMeHa 3aKoHa o rrope3y Ha .no.naTy
Bpe.nHocT, l(eKoc 11H, Eeorpa.n, 2006. ro.nHHe

10.
Finnerty John D. Project Financing, Asset-Based Financial Engeenering,

Wiley Finance, 2007.
11.
l(eKoc 11H, qacorrHc 3a rrpHMeHy rrporrHca o rrope3y Ha .no.naTy Bpe.nHocT H

aKUH3aMa, Eeorpa.n, H3.nane 2004. ro.nHHe
12.
THpoBH1
aToMHp H EjenHUa Bepa, I1 B y rpaljeBHHapcTBy, rrpoMeT
.no6apa, ycnyra H 3aKyrr, I1pHBpe.nHH caBeTHHK, jyH 2008. ro.nHHe

13.
THpoBH1
aToMHp H EjenHUa Bepa, Orrope3HBane rrpoMeTa .no6apa H
ycnyra rro yroBopHMa o 3aje.nHHqKHM ynaranHMa 3a H3rpa.nny rpaljeBHHcKHX

o6jeKaTa, I1pHBpe.nHH caBeTHHK 6p. 12/2007, Eeorpa.n, jyH, 2007. ro.nHHe
14.
THpoBH1
aToMHp H EjenHUa Bepa, Orrope3HBane rrpoMeTa .no6apa H
ycnyra rro yroBopHMa o 3aje.nHHqKHM ynaranHMa 3a H3rpa.nny rpaljeBHHcKHX

o6jeKaTa, I1pHBpe.nHH caBeTHHK 6p. 12/2008, Eeorpa.n, Maj, 2007. ro.nHHe
15.
THpoBH1
aToMHp
H EjenHUa Bepa, I1 B y
rpaljeBHHapcTBy
rreUHcpHqHocTH yTBpljHBana rrpoMeTa .no6apa H ycnyra, I1pHBpe.nHH

caBeTHHK, 6p. 13/2008, jyH 2008. ro.nHHe
16.
3aKoHo o rrope3y Ha .no.naTy Bpe.nHocT ( ny)I(6eHH rnacHHK
6p.
84/2004, 86/2004, 61/2005 H 61/2007)

17.
3aKoH o rrope3HMa Ha HMoBHHy ( ny)I(6eHH rnacHHK
, 6p. 26/2001,
45/2002, 80/2002, 135/2004 H 61/2007)

18.
3aKoHo o rrnaHHpany H H3rpa.nnH ( ny)I(6eHH rnacHHK
, 6p. 47/03 H
34/06)
19.
3aKoH o o6nHraUHoHHM o.nHocHMa (

45/89 H 57/89 H n. nHcT
20.
n. nHcT
 , 6p. 29/78, 39/85,
, br. 31/93)
I1paBHnHHKy o yTBpljHBany HoBoH3rpaljeHHX rpaljeBHHcKHX o6jeKaTa H

eKoHoMcKo .neJDHBHX UenHHa y oKBHpy THX o6jeKaTa qHjH je rrpBH rrpeHo
rrpaBa pacrronarana rrpe.nMeT orrope3HBana I1 B ( n. rnacHHK
6poj
105/2004)
21.
I1paBHnHHKoM o rrocTyrrKy ocTBapHBana rrpaBa Ha rroBpa1aj I1 B H o HaqHHy

pecpaKUHje H pecpyH.naUHje I1 B ( n. rnacHHK
63/2007)
, 6p. 107/2004, 65/2005 H
22.
I1o.nceTHHK 3a KoHTpony
rropecKHX o6Be3HHKa I1 B KojH o6aBJDajy
rpaljeBHHcKy .nenaTHocT, MHHHcTapcTBo cpHHaHcHja,eKTop 3a KoHTpony,

6p. 47-00711/2006-12
23.
MHnJDene MHHHcTapcTBa cpHHaHcHja err. p6Hje 6p. 413-00-2492/2005-04

o.n 12.10.2005. ro.nHHe
24.
err.
p6Hje 6p. 413-00-601/2005-04
o.n 02.11.2005. ro.nHHe

25.

o.n 20.09.2006. ro.nHHe
26.

o.n 15.08.2007. ro.nHHe
27.

o.n 28.08.2007. ro.nHHe
err.
p6Hje 6p. 413-00-900/2007-04
50

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Master Rad Poreski Aspekt Ugovora o Gradjenju

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TIPABHH <DAKYJITET

MACTEP CTY HJE

Kao H .na .noBe.ny .no ycrropaBana o6aBJDana

rpaljeBHHcKe .nenaTHocTH, a THMe H oHeMory1aBana ocTBapeny cTaM6eHHX rroTpe6a

I1pHnHKoM o.npeljHBana Koje cy To 3eMJDe y pa3Bojy, y3HMa ce KpHTepHjyM 6pyTo

eKoHoMHje ca ManHM rrpHXo.nHMa cy oHe qHjH je E I1 rro cTaHoBHHKy ManH o.n

eKoHoMHje ca cpe.nnHM rrpHXo.nHMa cy oHe qHjH je E I1 rro cTaHoBHHKy Be1H o.n

eKoHoMHje ca BHcoKHM rrpHXo.nHMa cy oHe qHjH je E I1 rro cTaHoBHHKy Be1H .no

YrrpaBo ce eKoHoMHje 3eMaJDa Koje crra.najy y rpyrry eKoHoMHja ca ManHM H

BeTcKe 6aHKe, .noK

opHjeHTaUHoHo 3,5 MHnHjap.nH JDy.nH )I(HBH y 3eMJDaMa ca ManHM rrpHXo.nHMa.

Be oBo HaBo.nH Ha qHneHHUy .na 1e HHcppacTpyKTypHH rrpojeKTH H rpaljeBHHapcTBo

rrpHXo.na, Be1 .na 1e 6HTH HeorrXo.naH rrocTerreHH rrpena3aK Ha cy.nenoBane jaBHor H

2. I1ojaM H .necpHHHUHja yroBopa o rpaljeny H rpeljeBHHcKe .nenaTHocTH

qnaHy 630. 3aKoHa

Kao: YroBop o .neny KojHM ce H3Boljaq o6aBe3yje .na

o.npeljeHoM rrpojeKTy carpa.nH y yroBopeHoM poKy o.npeljeHy rpaljeBHHy Ha

H3rpa.nnH (y .naJDeM TeKcTy: 3I11111), r.ne ce 3aKoHoM ypeljyje H3rpa.nna o6jeKTa,

n. nHcT <I> , 6p. 29/78, 39/85, 45/89 H 57/89 H n. nHcT

, 6p. 47/03 H 34/06, qnaH 2.

I1o.n H3rpanHoM o6jeKTa, cBaKaKo ce rro.npa3yMeBa H peKoHcTpyKUHja, .norpa.nna,

H3Bo.n H3 yp6aHHcTHqKor rrnaHa HnH aKT o yp6aHHcTHqKHM ycnoBHMa, KojH HHje

.noKa3 o rrpaBy cBojHHe, o.nHocHo 3aKyrra Ha rpaljeBHHcKoM 3eMJDHnTy, o.nHocHo

ny)I(6eHH rnacHHK , 6p. 47/03 H 34/06, qnaH 2. TaqKa 16 30.

3. I1ope3H KojH yTHqy Ha rrpoMeT HeKpeTHHHa

p6HjH rrope3H KojHMa ce orrope3yje rrpoMeT HerroKpeTHocTH, a To ce rrpe

cBera o.nHocH Ha 3eMJDHnTe H rpaljeBHHcKe o6jeKTe, cy:

3aKoH o rrope3y Ha .no.naTy Bpe.nHocT ( ny)I(6eHH rnacHHK

86/2004, 61/2005 H 61/2007 y .naJDeM TeKcTy: 3I1 B)

3aKoH o rrope3HMa Ha HMoBHHy ( ny)I(6eHH rnacHHK

Ka.na ce pa.nH o rrpoMeTy 3eMJDHnTa, oH.na TaKaB rrpoMeT

rroTrra.na rro.n 3aKoH o

rrope3HMa Ha HMoBHHy, .noK je rrpoMeT rpaljeBHHcKHX o6jeKaTa rro.n rrpHMeHoM 3I1 B,

rrope3 Ha rrpeHoc arrconyTHHX rrpaBa, y cHTyaUHjaMa Ka.na ce rrpoMeT BpnH y3

rrope3 Ha rroKnoH, y cHTyaUHjaMa Ka.na ce rrpoMeT BpnH 6e3 HaKHa.ne.

5. 11crropyKa .no6apa H rrpy)I(ane ycnyra Bpne y oKBHpy o6aBJDana .nenaTHocTH

Xo.nHo HaBe.neHoM, HcrropyKa (y .naJDeM TeKcTy: rrpoMeT .no6apa) .necpHHHcaHa je

HcrropyKa .no6apa rrpoH3Be.neHHX HnH cacTaBJDeHHX rro Hanory HapyqHoUa o.n

rrpBH rrpeHoc rrpaBa pacrronarana Ha HoBoH3rpaljeHHM rpaljeBHHcKHM o6jeKTHMa

pa3MeHa .no6apa 3a .npyra .no6pa HnH ycnyre;

.noK qnaH 5. 3I1 B .necpHHHne rrpoMeT ycnyra Kao:

rrpe.naja .no6apa rrpoH3Be.neHHX HnH cacTaBJDeHHX rro Hanory HapyqHoUa o.n

pa3MeHy ycnyra 3a .no6pa H ycnyre

4. I1pHMeHa I1 B Ko.n yroBopa o rpaljeny

cpH3HqKor nHUa y cHcTeM I1 B-a,

anH ToM nHUy cTojH Mory1HocT .no6poBoJDHor

eBH.neHTHpana y cHcTeM I1 B-a, rro.nHoneneM eBH.neHUHoHe rrpHjaBe Ha.nne)I(HoM

46) MecTo H BpeMe rrpoMeTa rpaljeBHHcKHX o6jeKaTa H rpaljeBHHcKHX

a HMajy1H y BH.ny .na ce

rpaljeBHHcKH o6jeKTH He Hcrropyqyjy, HHTH rrpeBo3e.

p6Hje. Y ToM cnyqajy I1 B ce He o6paqyHaBa HHTH

llTo ce THqe BpeMeHa HacTaHKa rrpoMeTa .no6apa H ycnyra y rpljaBHHapcTBy, oHH cy

Y cMHcny HaBe.neHHX 3aKoHcKHX

o.npe.n6H, Ka.na o6Be3HHK I1 B rpaljeBHHcKo

rrpe.ny3e1e y ToKy rpa.nne rpaljeBHHcKor o6jeKTa o.n cBor MaTepHjana HcrrocTaBJDa

.na je .naHoM oBepe rrpHBpeMeHe

cHTyaUHje o.n cTpaHe Ha.n3opHor opraHa H3BpneHa .nenHMHqHa HcrropyKa rpaljeBHHcKor

aHoM oBepe KoHaqHe cHTyaUHje o.n cTpaHe Ha.n3opHor opraHa H3BpneHa je

HcrropyKa rpaljeBHHcKor o6jeKTa.

OBo 3HaqH .na Ta.na HacTaje rropecKa o6aBe3a,

OBaKaB cTaB je 3ay3eno H MHHHcTapcTBo

cpHHaHcHja cBojHM MHnJDeneM 6p. 413-00-02492/2005-04 o.n 12.10.2005.ro.nHHe. Y

o63HpoM Ha To .na He rrocTojH 3aKoHcKa o6aBe3a .na HHBecTHTop o.npe.nH Ha.n3opHH

.na je HacTana rropecKa o6aBe3a. Y TaKBHM cnyqajeBHMa,