The usual way to achieve the right to effective legal protection of the taxpayer is the tax (administrative) procedure. When the tax administration charges more {tax than is prescribed by the law or in situations when it does not have the right to do so, the reaction of the taxpayer is to challenge this action according to tax (administrative) legislation with the goal of having his/her money refunded. However, in addition to this primary right, in certain national legal systems there is the possibility of using other legal remedies for the refund of illegally collected money. In those legal systems the taxpayer can claim compensation of damages before the civil courts (ordinary judiciary). The use of this secondary legal remedy for the refunding of the taxpayer's illegally collected money from the Tax Office of Montenegro (hereinafter: the Tax Office) is not regulated by Montenegrin legislation. The subject of the article will be the analysis of this controversial issue in the light of two cases before the Supreme Court of Montenegro (hereinafter: the Supreme Court) and the Constitutional Court of Montenegro (hereinafter: the Constitutional Court) in which during 2011 and 2012 the Montenegrin judiciary for the first time faced this problem.
Intertax