1 (one) Senior Non-Key Expert in the area of Ch 16 Taxation; Direct taxation, Merger Directive (15 wd from January 2020 – December 2020)
Specific objectives
The specific objective of this assignment is to provide assistance to the Republic of Serbia in the process of alignment with Union acquis in the field of Direct Taxation, through improvement of the capacities of the staff.
Requested services
The Senior NKE in the area of Ch 16 Taxation; Merger Directive is expected to provide the following services:
a) To assess the state of compliance of the existing Serbian legislative system – Law on Profit Tax (Official Gazette of RS no. 25/01, 80/02 – other law, 80/02, 43/03, 84/04, 18/10, 101/11, 119/12, 47/13, 108/13, 68/14 – other law, 142/14, 91/15 – authentic interpretation, 112/15, 113/17, 95/18) with the requirements of the Union acquis in this field by performing a legal gap analysis and developing Tables of Concordance (ToC)
b) To hold a two-day Workshop on requirements and implementation of Directive 2009/133/EC on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States.
Outputs
The Senior NKE is expected to deliver the following outputs:
• A Legal gap analysis of the existing Serbian legislative system and ToCs drafted
• A two-day Workshop on Council Directive 2009/133/EC on the common system of taxation held
Expert’s Profile – Senior NKE (20 working days)
Qualifications and skills (25 points)
• A level of education, which corresponds to completed university studies of at least 3 years attested by a diploma such as law, economy or similar, relevant to the assignment
• Computer literacy
• Be proficient in report drafting
• Excellent communication and analytical skills
• Proficiency in English language
• Be independent and free from conflicts of interest in the responsibilities they take on
General professional experience (25 points)
• At least 8 (eight) years of general postgraduate professional experience, related to the harmonisation of legislation in relation to Union Ch. 16 acquis, gained in an EU member state, candidate or potential candidate country;
Specific professional experience (50 points)
• Postgraduate professional experience in transposition and/or implementation of Council Directive 2009/133/EC, Merger Directive
• Postgraduate professional experience in performing legal gap analysis and drafting ToC
• Postgraduate professional experience in holding workshops and trainings will be an advantage
• Knowledge of Serbian legal system will be an advantage
Advertised posts are not available to civil servants or other officials of the public administration in the beneficiary country, Serbia
Location/Place of assignment:
The SNKE has to deliver 100% of the input in Belgrade, Serbia.
