ПРЕДЛОЗИ ЗА РЕАФИРМАЦИЈУ УПРАВНО-РАЧУНСКИХ СПОРОВА КАО ПОСЕБНЕ ВРСТЕ УПРАВНИХ СПОРОВА
PROPOSITIONS FOR THE REAFFIRMATION OF THE ADMINISTRATIVE-ACCOUNTING PROCEEDINGS AS A SPECIAL TYPE OF ADMINISTRATIVE PROCEEDINGS

Summary/Abstract: Within the scope of the legal system of the Federal Republic of Yugoslavia, the administrative-accounting proceedings represent a very specific area, which is reflected in the fact that it is through them, in point of fact, in the last instance (by the courts), that the control of the business dealing of legal persons is being exercised and that it is being carried out primarily in only one of its segments relative to the regularity of the fulfilment of the prescribed obligations of legal persons towards the state. On account of the variety of the obligations themselves it is only natural that this control is being exercised by various organs. In accordance with the appropriate constitutional provisions and laws of the Federal Republic of Yugoslavia, and member republics, the Republic of Serbia and the Republic of Montenegro, the assessment of the validity of control exercised by various organs has been placed under the jurisdiction ratione materiae of courts, whereas the assessment of the control exercised by those same organs relative to legal persons has been placed under the exclusive competence of commercial courts, established by the Law on the courts of the member republics, which is a quite satisfactory solution because the courts in question are those which directly apply rules regulating the economic system of a state. Notwithstanding this superficially viewed, clear legislative regulation of the court competence issues for conducting proceedings concerned with administrative-accounting proceedings, lately it has been observed that nonetheless the problem of the appropriate and adequate solution of that same issue has emerged in practice. It is precisely the changes of a series of rules regulating issues concerned with the institute of the administrative-accounting proceedings, that have imposed the question whether this institute still exists at all in the positive legal system. Hence is imposed the question whether there is a need for the above-mentioned institute to be regulated again, provided that it has been determined that the above-mentioned institute has been excluded from the positive legal regulations. From the analysis of the posed problem in this work ensues an indisputable conclusion that in the new law on the control of legality of the definitive administrative-accounting acts, to be issued by the competent organs, that are going to be established, de lege ferenda, the legislator will be obliged to regulate in a special way issues concerned with the institute of the administrative-accounting proceedings, either in a way in which it has been regulated in the regulations that have been in force so far or in some new way, but by all means in a way that would be appropriate to this significant area of our entire economy system, at the same time rendering possible the removal of the identified problem concerning regular determination of court competencies operating in the same area.

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