Artículo 48.- Cuando las autoridades fiscales soliciten de los contribuyentes, responsables solidarios o terceros, informes, datos o documentos o pidan la presentación de la
3.4 EL DERECHO Y EL PROCEDIMIENTO FISCAL
3.4.1. DIVISIONES DEL DERECHO FISCAL
( 1 903-1 908)
For me he [Apis] is . . . a certain secret force at whose disposition
1
have to place myself though my reason gives me no grounds to do so.Vladimir Tucovic in Ziv. 718.
As Apis lay in the Military Hospital fighting for his life, King Peter KaradjordjeviC's parliamentary regime gradually assumed control over Serbia. Arriving in Belgrade June 2nd, Peter was soon recognized as king by Serbia's giant neighbors, Russia and Austria-Hungary. Both powers, otherwise preoccupied, wished for calm and stability in Serbia. In a pre
carious position, the King felt compelled to confirm in office the pro
visional Avakumovic cabinet where conspirators held key posts. Even when a new cabinet was formed that September without conspirators, and the latter lost their positions at court, the King still consulted them care
fully before making appointments or major decisions. A true constitu
tional monarch, King Peter left important matters of state to his ministers and army leaders. 1
The murders of the Obrenovic, dramatized and exaggerated by Euro
pean newspapers, brought condemnation from home and abroad. Tele
grams from several European capitals demanding execution of the regi
cides provoked Zivan Zivanovic to defend them vigorously?
Wickham-so
Conspirator in Politics 5 1
Steed of The Times denounced the killings as typcial of backward Central Asian khanates, as unique in recent history . Austria, he hinted, might be empowered to "restore order" by force. Foreign. Secretary Lord Lans
downe declared that Britain could have no dealings with anyone impli
cated in the murders. "The literally butchered bodies" of king and queen had been "hacked beyond recognition," reported the British minister from Belgrade. As such reports flooded the Foreign Office, British recog
nition of the new regime became unthinkable. The Foreign Office in
formed the Serbian envoy in London:
As long as the officers who were compromised by the events of May 29 are found in the direct company of His Majesty King Peter and in the most important state posts, Great Britain will not join into regular relations with us. 3
But Russia and Austria-Hungary, while opposing a radical Serbian republic, responded neutrally to the May Coup. Their emperors replied favorably to official notification of King Peter's election. Russia's minister in Belgrade swiftly recognized the new regime and greeted King Peter when he entered Belgrade.4 Austrian leaders reacted calmly and some even praised the conspirators for ending Serbia's dynastic strife. 5 Russia and Austria viewed King Peter as presaging the moderate regime they both desired in Serbia.
London urged Belgrade to punish the regicides severely, but Lord Lans
downe soon realized this was unlikely. King Peter lacked the authority to challenge the officer conspirators who had brought him to the throne.
Initially he intended to punish the assassins only to conclude that would provoke civil war. The mayor of Belgrade declared: "The King will have to leave matters as they stand . . . . The chief conspirators . . . are extolled by the army and people as liberators of the country."'
Captain Apis was one of those extolled. Taken to Belgrade's Military Hospital May 29th, he lay critically injured and immobile. His sister and brother-in-law, seeing him briefly that morning, found him prohibited to speak by his doctors. But as anxious relatives, comrades, and friends crowded around, Apis could not long remain silent. He insisted on uttering a few words, supplemented by hand motions. Encased entirely in protec
tive bandages, he responded as loved ones approached. Recovery depended
52
APIS: The CongeniaJ Conspiratornow on good fortune and his rugged health. One day Apis mustered the strength to discuss the May conspiracy with Zivan Zivanovic:
That I entered this affair, brother-in-law, was in part due to you. I am a young man, and life is pleasant and happy, so I could have devoted myself to it with my friends without worrying about poli
tics and what the King was doing. But you . . . always described how difficult conditions were and complained about the King's actions . . . . Thus I also began to realize what was going on and at
first by myself, afterwards with my friends, to reflect about the lamentable condition of our country and about how to end that once and for all. Thus this conspiracy developed.
Then Captain Apis revealed his deep loyalty to and love for the Zivano
vic family:
I could not reveal anything about it to you, although this often oc
curred to me, particularly since we had to calculate also on possible failure. And in such a case things would not have gone well for you because I am a member of your family, and much has been said and done in our home on behalf of this affair. So in such case I wanted to be able to swear, if they brought you in for interrogation, that you could declare in good conscience that you knew nothing about all this . . . .
Pausing briefly to recover, the wounded man then resumed: "And now that we have carried out what we sought to achieve, I don't mind if I should die; it is
all
the same to me." Apis believed that the new regime would pursue Serbia's national goals. "But you could at least have said something," objected Zivanovic, "so that I too could have contributed something." Slumping back exhausted, Apis merely said softly : "Well, that's just the way it was."7With A pis' recovery still doubtful, Zivanovic received a heart-warming letter from Captain Milun Risimic. Earlier this close friend of Apis had been a welcome guest at the Zivanovic home. During the May Coup, Risirnic had taken over the post-office and telegraph station in Zajecar.
His letter reveaJs how the conspirators felt about Apis and his" family:
Conspirator in Politics
53
Honored Sir:
1
do not wish to upset you at such an unhappy time. I cannot because you raised our dear Dragutin: he is _your general. We have known how to appreciate that. In the whole plan the first aim was to put the unworthy ones to death; the second was not to disrupt your home. All of us felt that need. And as much as we feared for Oragutin, we feared equally for you, that nothing would happen to you by chance. This provides proof to you how much we love you, Oragutin, and your home.
Oragutin has entered our golden history. His wounds are noble. We weep and are proud. On behalf of the officers here we beg you to do all you can so that he will remain here with us. Our services are avail
able;8 that is the decision of all of us. We beg you to tell the fellows to inform me of any change in the noble Dragutin's condition. The entire garrison and town [of Zajecar] seek information from me about
him
, so I beg you to let me know. I will come there as soon as possible. Console Dragutin's mother and sister.Zajecar, May
3 1 , 1903
Milun greets your familyZivanovic was deeply touched by such consideration in the difficult days when his brother-in-law's life lay in the baJance. "From the morning of May
29th
onward their attentiveness towards us and my home has never ceased. These rare people, so ideally honorable and unselfish, thus helped me to surmount one of the most trying times in my life."9 Once released from the hospitaJ, Captain Apis spent part of the winter of1 903-04
on convalescent leave in Nis where Captain Risimic was being treated for tuberculosis.Apis and the May conspirators became closely involved with the ruling Karadjordjevic family. Right after the coup, recalled Prince Djordje, King Peter's older son, two officer conspirators arrived in Vienna to escort him and his younger brother, Alexander. to Belgrade. Lieutenant Peter Ziv
kovic was assigned to Alexander and Lieutenant Antonije Antic to Ojordje.
This marked the beginning of ZivkoviC's fateful and lifelong association with Alexander. Not long afterward, Prince Ojordje was riding with a group of officers, including the hot-tempered Zivkovic. Challenged to a horse race, Zivkovic demurred. If his horse were injured, who would give him another? He knew that Prince Djordje's steed had been the gift of a
54 APIS: The Congenial Conspirator
foreign ruler. Turning abruptly to Zivkovic, the Prince retorted: "Some know how to ride, and others only to open gates," a reference to Ziv
kovic's "heroism" at the palace gates. Those present laughed loudly at the Prince's sally, but Djordje realized that the morose Zivkovic would never forget this slight. "Our quarrel is growing worse," he noted. 10
The conspirators' arrogance and incessant desire for recognition alien
ated Prince Djordje. "Nor did Apis inspire much sympathy in me. Arro
gant by nature, overly self-assured and uncompromising, it seemed as if he loved to dominate." Officers were supposed to shun political activity, but politics, noted Djordje, became Apis' guiding passion. No one questioned h.is love of Serbia, agreed the Prince, but he revealed this strangely by giving advice to experienced politicians, criticizing cabinet ministers, and interfering where he had no business.
King Peter, related Djordje, saved Apis and other junior conspirators from dismissal, as Radical leader, Nikola Pasic, demanded late in 1903.
Entering his father's office, the Prince heard Pasic insist that all officer conspirators be expelled from Belgrade. Senior ones should be pensioned and junior officers dispersed to interior regiments. The conspirators' revo
lutionary aims, warned Pasic, imperilled Serbia's domestic peace and rela
tions with Europe. He had decrees to this effect
all
ready for the King's signature. King Peter listened attentively but objected to such a drastic solution of a delicate issue. Moderate and opposed to hasty actions, the King sought time to consult party leaders and ministers. Thus some senior conspirators were pensioned in May 1904, but junior ones, including Apis, retained their posts in Belgrade. 1 1
In August 1903 was uncovered a counterconspiracy led by Captain Milan Novakovic of the NiS garrison against the May conspirators and King Peter. After May 29th senior conspirators had occupied all important Bel
grade commands, key cabinet posts, and positions at court. By intimida
tion or transfers Colonels Alexander Masin, Damjan Popovic, and Peter MiSic had silenced opposing officers. Novakovic , beginning his service in NiS August 1 1 th, circulated a document among officers there demanding that sixty-eight conspirators resign their commissions. By murdering their commander-in-chief, they had "dishonored" their uniforms and violated their oaths. Nis officers, exhorted Novakovic, must unite behind the slogan:
"Remove uniforms, they or we!"12
•
Conspirator in Politics 55
This news provoked an emergency cabinet meeting at the Interior Min
istry. Joining Premier Avakumovic and Radical leader, Stojan Protic, were four prominent conspirators: Apis, Colonel Masin, Lieutenant Antic and Djordje Gencic. Captain Apis was sent to NiS to investigate the counter
conspiracy . Arriving August 21st, he obtained Novakovic's proclamation, apparently by bribing a non-commissioned officer. Twenty officers who had signed it, including N<Wakovic, were imprisoned; later twenty-seven Nis officers were tried by court-martial. Novakovic argued that the May conspirators had mutinied against, then murdered their king without justi
fication. Continued conspirator control of the government, he asserted, would provoke European ostracism of Serbia. Nonetheless, the court sentenced him and an associate to two year prison terms. Uncovered by Apis, the Nis affair split the officer corps and alerted the regime to the urgency of army reform.13
The counterconspiracy reflected officer discontent with the new regime's policies and with the senior conspirators' favored status. The latter, dubbing all opponents "contras," persecuted them and got some expelled from the army. Rising friction ensued between senior conspira
tors in power and junior ones led by the increasingly influential Captain Apis. 14 More serious tensions developed between army officers and the Radical Party which was now assuming political control. 15
Nikola Pasic and the Radical Party would play key but controversial roles in Apis' life and career. The Radicals, affirmed a sympathetic bio
grapher of Pa.Sic, considered the May Coup the prelude to basic domestic reforms in order to ach.ieve prosperity and Serbian unity. Under vigorous leadership by Pasic, Protic and Lazar Pacu, the Radical Party presided over Serbia's regeneration. Realistic and methodical, Pa.Sic had conceived an ambitious program to liberate and unite around Serbia with its 2,500, 000 people some 4,500,000Serbis still under Turkish or Austro-Hungarian rule. The Radicals revived national goals set a half century earlier by Ilija Garasanin. Pasic implemented. domestic reform, revived national morale,
then raised Serbia's international prestige. 1' On the other hand, Pasic's contemporary, Slobodan Jovanovic , emphasized PasiC's great skill in pre
serving power despite a precarious parliamentary position. A great com
promiser, Pa.Sic settled difficult issues by negotiation and delay. Preserving complete self-control in crucial situations, he remained patient and CUnning.17
56 APIS: The Congenial Conspirator
Austria's minister in Belgrade depicted Pa5ic as perfidious and unreli
able. His words and deeds, claimed Dumba, never coincided. Unpleasant matters he simply denied or dismissed. Though a poor speaker, Pa�ic was masterly at holding his party together and retaining power through cor
ruption and maneuver. Revealing a consistent and farsighted belief in na
tional unification, he surmounted all misfortunes. In mole-like activity, exploiting national agitators whom he often sacrificed, he proved un
equalled. Intolerant of rivals, especially in the military, Pasic became the conspirators' most dangerous enemy, gradually undermining their position.
Once his Radicals controlled the government, Pa8ic relegated the senior conspirators to the background. 18
King Peter, another chief actor, combined strengths and weaknesses.
This patriotic and liberal king, declared
Samouprava,
had inaugurated an era of freedom and progress. Respecting the popular will, Peter let the Radicals work freely for Serbia's benefit. 19 But British and Austrian reports stressed Peter's weakness and subservience to senior conspirators.
Appointing Colonels Masin and MiSic to top positions left him wholly in the conspirators' hands, argued the British vice-consul. Thesiger deplored Peter's "want of moral energy and personal courage united with a fear of responsibility." After a year in power the King lacked real political sup
port, and the conspirators controlled the army.2° The Austrian minister praised King Peter for his great naturalism, personal dignity, and fearless
ness in personal appearances while agreeing he remained the conspirators' prisoner. 21
The highhanded behavior of some senior conspirators was alienating public sentiment. PaSic exploited this to foster their conflict with other officers and the Crown.22 Leading conspirators, fearful they might be pensioned off or even tried for the royal murders, sought to perserve their society and retain control of the army. Using the slogan: "All for one, one for all," they refused to compromise. This blocked restoration of relations with Britain and endangered Serbia's domestic stabilityY
Their defiance and continued hold over King Peter provoked a "Diplo
matic Strike." Late in 1903 most foreign envoys boycotted court func
tions in Belgrade and went on extended home leave. In December the King promoted then removed conspirators from his court, but they continued to dominate the War Ministry. Under that compromise Austrian and Rus
sian envoys returned to Belgrade, but Lord Lansdowne complained that
•
•
Conspirator in Politics
57
the regicides had been neither punished nor condemned. London alone refused to restore relations with Serbia. 24
During 1905 the officer conspirators divided . . As their seniors' influ
ence waned, junior officers sought political support from the Independent Radicals. Nikola Pa5ic, by winning over Colonel Misic, managed to split the senior conspirators. That same year King Peter's position was imperill
ed by forced dismissals of his private secretary and a relative. The precar
ious state of the King and dynasty led some influential Serbs to favor a foreign prince for Serbia. 25
In London the new Liberal cabinet refused recognition of King Peter's regime until changing international conditions forced a reassessment. By spring 1906, as Serbo-Austrian commercial antagonism rose and Germanic domination of the Balkans loomed, Belgrade and London moved toward a settlement. Dropping insistence that regicide officers be punished, Britain demanded merely that senior conspirators be retired without receiving other influential posts. 2' The Pasic government formed in April 1906 readily agreed and in June Anglo-Serbian relations were fmally restored.
Meanwhile Captain Apis, after passing written examinations for service with the General Staff, obtained a leave of absence to study foreign mili
tary institutions. He spent the year, 1905-06, in Berlin mastering German and becoming closely acquainted with the training and organization of the German army, Europe's most dominant military force. A pis secured an invitation to attend the great army maneuvers of
1906 (Kaisermanover)
near Breslau in Silesia. On a bicycle placed at his disposition by the German command, Captain Apis covered energetically great distances, examining field dispositions from various vantage points. Afterwards, he submitted a lengthy report praised by the Serbian War Ministry for its clarity and perceptiveness. Upon return from Germany, Captain A pis was assigned to the General Staff section of the War Ministry serving there from Septem
ber 1906 until March 1907Y
Senior conspirator resignations, consolidating the dynasty and Radical rule in Serbia, provided Apis with a unique opportunity to exert leader
ship in army affairs. Surrounding himself with dedicated younger officers and linked with senior commanders such as General Radomir Putnik, Serbia's preeminent strategist, he achieved remarkable influence for one
so junior in rank. Applying lessons learned in Germany, Apis and his col
leagues worked to improve the organization and training of the Serbian
58 APIS: The Congenial Conspirator
army. They exerted indirect pressure on cabinets and the Assembly to pro
vide more funds and modem weapons. While highly useful in such en
deavors and working unceasingly to achieve national goals, Apis proved rather naive and inept politically. His own political ideas remained obscure and ill-defined, but with inborn combativeness he extended his influence recklessly above the Crown and cabinet. This brought him inevitably into conflict with Radical leaders. Both Pasic and elements at court began to consider him a dangerous and irresponsible competitor for power; they suspected him not unreasonably of praetorian aims. Around Captain Apis gathered national revolutionaries who favored ruthless struggle against Austria-Hungary for Serbian unification. Opposing him were officers con
tent with the status quo and those seeking rewards for earlier services.
From this rivalry would later develop the "Black Hand" and "White Hand" factions.
2�
How did Apis acquire such a remarkable hold over fellow officers, even over those much superior in rank? "For me," explained one, "he [Apis) is something more than an ordinary person, a certain secret force at whose
disposal I am compelled to place myself although my reason gives me no cause to do so." Though never elected as chief of the junior conspirators,
disposal I am compelled to place myself although my reason gives me no cause to do so." Though never elected as chief of the junior conspirators,