Зборник радова "Право између стварања и тумачења" Том IV
Collection of papers "Law Between Creation and Interpretation" Vol IV
Contributor(s): Dimitrije Ćeranić (Editor), Svjetlana Ivanović (Editor), Radislav Lale (Editor), Samir Aličić (Editor)
Subject(s): Social Sciences, Economy, Law, Constitution, Jurisprudence
Published by: Правни факултет Универзитета у Источном Сарајеву
- Print-ISBN-13: 978-99938-57-76-1
- Page Count: 408
- Publication Year: 2023
- Language: English, Serbian, Italian
"Diritto romano e problemi generali del diritto". Proposta per una rilettura delle fonti
"Diritto romano e problemi generali del diritto". Proposta per una rilettura delle fonti
(The Roman Law and the General Problems of Law. A Proposal Reread the Sources)
- Author(s):Giovanni Lobrano
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:1-15
- No. of Pages:15
- Keywords:Society; Community; Entity(legal); Participation; Substitution/representation mandate;
- Summary/Abstract:1. The elements characterizing legal systems are the regime of the unidentified will of the community members and the concept of their unified nature. 2. According to Roman jurisprudence and historiography, only one of two existing Roman legal systems is valid-the republican legal system characterized by the participative regime and the concrete concept of the collective, u.e., unity. 3. According to contemporary legal science, there are two Roman legal systems, on of which is forgotten- again, the republican one. a. From X to XVII century, the creation of the medieval-modern Anglo-German legal took place ; it is characterized by the regime of substitution of will and the abstract concept of the same. b. In the XVIII century, there was the revolutionary collision of the two constitutional models-aristocratic and democratic - originating from Anglo-German and Roman legal models. c. The XIX century saw the "restoration" and ascribing system. 4. Using Roman law to address "general legal issues" is to propose a rereading of the sources, starting from Giuseppe Grosso and Pierangelo Catalano.
Interpretation of Law, Justice and Peace in Early Modern Spain: a Treatise by Castillo de Bobadilla
Interpretation of Law, Justice and Peace in Early Modern Spain: a Treatise by Castillo de Bobadilla
(Interpretation of Law, Justice and Peace in Early Modern Spain: a Treatise by Castillo de Bobadilla)
- Author(s):Belinda Rodríguez Arrocha
- Language:English
- Subject(s):Law, Constitution, Jurisprudence, History of Law
- Page Range:16-26
- No. of Pages:11
- Keywords:Castillo de Bobadilla; Early Modern Age; Legal doctrine; Legal history; Spanish Monarchy;
- Summary/Abstract:Jerónimo Castillo de Bobadilla published his work titled Política corregidores y señores de vasallos en tiempo de paz y de guerra in 1597 (Madrid).This work was a treatise about the practice of government and justice by lay and religious authorities. In this sense, Castillo used his vernacular language (Spanish) in redaction. The reason for his linguistic choice was that his book was intended for governors and judges in the local sphere who had no education in law studies or the Latin language. The main purpose of this paper is to elucidate the characteristics of the legal interpretation of diverse sources mentioned by Castillo, regarding the preservation of peace and order in possession of the Spanish Monarchy under the perspective of Legal History. It is important to remember that his Política belonged to the doctrinal field of mos italicus. The work contains mentions of Roman law, royal laws, Italian jurisprudence and doctrine, the Bible, historical examples of government measures, and customs in judicial practice. Frequently, the said author explained the diverse interpretations of some legal questions in order to show which was the "right" one. Despite strengthening the royal law, doctrinal opinions had an important role in Castillo's disquisition.
Centralità sistematica della nozione di persona nel sistema giuridico - religioso romano
Centralità sistematica della nozione di persona nel sistema giuridico - religioso romano
(The Central Systematic Meaning of the Notion Persona in the Roman System of Religious Law)
- Author(s):Pietro Paolo Onida
- Language:Italian
- Subject(s):Social Sciences, Law, Constitution, Jurisprudence
- Page Range:27-45
- No. of Pages:19
- Keywords:Person; Human; Subject-object of law;
- Summary/Abstract:The central systematic meaning of the notion person (persona) is contemplated by the jurisprudent Gaius in one section of his Institutions, incorporated into the Justinian's Institutions because of its significance (Gai. 1,8=D. 1,5,1; 1,2,12). Having noted that "all the law we use refers to either persons, things or actions" (Omne ius quo utimur vel ad personas pertinent vel ad res ad actiones), Gaius continues his discussion on persons (Et prius videamus de personis). The significance of the notion person at the systematic level is amplified by the understanding of the concept of human. In this paper, we dismiss scientific theories that attempt to explain the relation between these notions in an evolutionist manner based on the presumed development of the notion person in the abstract direction, which would give the notion human an entirely different sense. From ancient times, the Roman legal system has been inclined to view all human beings as participants in law (ius), directing them toward their identity between two concepts.
Il concetto romano di bona fides e la sua applicazione in Russia all'usucapione delle quote nella proprietà comune
Il concetto romano di bona fides e la sua applicazione in Russia all'usucapione delle quote nella proprietà comune
(The Roman Concept of Bona Fides and Its Application in Russia to Acquisitive Prescription of Participation Quota in Co-owned Property)
- Author(s):Daniil Tuzov
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law
- Page Range:46-53
- No. of Pages:8
- Keywords:Russian law; Civil law; Acquisitive prescription; Good faith; Possession; Co-ownership; Participation quota in co-owned property; Jurisprudence as a source of law;
- Summary/Abstract:Recently, the Supreme Court of the Russian Federation, in some of its decisions, modified the concept of good faith (bona fides) significantly in relation to acquisitive prescription (usucapio), bringing it more in line with its Roman counterpart. It is worth noting at this point that the same Court adopted the concept of good faith as late as in 2010. However, the interpretation of the said concept, given by the Court on the matter of acquisitive prescription of participation quota in co-owned property, seems wrong and contra legem. It has a tendency of abolishing, in practice, good faith as a requirement for acquisitive prescription.
Il problema dei costi dell'imballaggio nel diritto serbo - una prospettiva romanistica
Il problema dei costi dell'imballaggio nel diritto serbo - una prospettiva romanistica
(The Issue of Packaging Costs in the Serbian Law - a Romanistic Standpoint)
- Author(s):Samir Aličić
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:54-66
- No. of Pages:13
- Keywords:Packaging; Appurtenance of things; Sale; Roman law; Serbia;
- Summary/Abstract:The paper focuses on the issue of packaging costs in modern Serbian and Roman law. While the general rules for the sale of goods, codified in 1954, specify that the seller must provide the package, neither the said price of legislation nor the Law on Obligations stipulates who will bear the packaging costs if the sales agreement does not govern that matter. Current business practices have yet to develop a common approach to the problem. In order to point to potential principles on which to base a new doctrine for the solution of this problem, the author analyzes observations of the Roman jurists, the Proculeians for the most part, on issue such as whether the wine vessels (vasa vinaria) make an appurtenance of the wine and what are the criteria for making such a difference.
"Improbe litigare": sulle condotte non collaborative delle parti avversarie nel processo per formulas
"Improbe litigare": sulle condotte non collaborative delle parti avversarie nel processo per formulas
(Improve Litigare: Non-cooperative Behavior of the Adverse Parties in Roman Civil Proceedings)
- Author(s):Giovanni Brandi Cordasco Salmena
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:67-98
- No. of Pages:36
- Keywords:Formulaic trial; Poenae temere litigantium; Non-cooperative behavior;
- Summary/Abstract:Our knowledge about the formulary system confirms, in a more general perspective, intrinsic cooperation between the parties as a typical feature of a procedural model. As a mechanism of a private nature characterized (on the same level and in continuity with the most ancient proceedings) by an essential centrality of the parties' initiative, the formulary procedure is based on the need to guarantee its performance even in the face of any conduct existing by the parties to the contrary (in favor of their individual interest). In this context a deep reading of the phenomenon can only refer to its object and its own ends: 1) the subject matter, because there is no need to examine a single institution or a coordinated set of procedural rules but a wider reality which, with a modern lexicon could be defined as "procedural economy": in other words the effective collaboration of the competitors in favor of the useful development of the judgement and its purposes (centrality of the party initiative; absence of public mechanisms of direct coercion; overlap between action and substantial claim and so on); 2) the achievement of its purposes, because it is not necessary to innovate the knowledge already acquired about the form or the development of the formulary procedure, but rather ( and more simply), to examine certain profiles of its discipline from a different perspective, highlighting different remedies provided to protect the fundamental need for cooperation of the parties and the regularity of the judgement, regardless of whether they are expressly identified or indirectly perform the same function without being openly linked to it. It is of great interest to examine the tools set up to guarantee the regularity and effectiveness of the judgement through three phases: the first phase requires the procedure relationship and the and the introduction of the dispute; during the second, the exercise of the judicial claim with the formulation of the intention, in the third phase, the concrete implementation of the procedural claim is recognized as founded. Similarly, it is of great interest to examine a series of institutes not attributable to one of the moments thus identified but refereed by the sources to the specific function of ensuring a certain coherence between the behavior of the parties and the purposes of the trial. All with the twofold objective: on the one hand, that of verifying whether and to what extent these additional tools are suitable for preventing or repressing the distorting behavior of litigants,(dilatory, obstructive, opportunistic and others); on the other hand, that of verifying whether the basis of the same can be found functional constants capable of justifying in the formulary system a cooperative criterion aim at the regularity and efficiency of the proceeding, pursued in a logical and constant form.
Политичко организовање Срба у Босни и Херцеговини за време аустро-угарске владавине
Политичко организовање Срба у Босни и Херцеговини за време аустро-угарске владавине
(Political Organization of Serbs in Bosnia and Herzegovina During the Austrian-Hungarian Rule)
- Author(s):Sanja Savić
- Language:Serbian
- Subject(s):Social Sciences, Law, Constitution, Jurisprudence, Pre-WW I & WW I (1900 -1919)
- Page Range:99-111
- No. of Pages:13
- Keywords:"Srpska riječ"; "Dan"; "Narod";Otadžbina"; Sarajevo resolution; Serbian people's organization; Serbian people's independent party;
- Summary/Abstract:The end of the nine-year struggle for religious and educational autonomy did not appease Serbian libertarian spirit. On the contrary. Expanding political interest beyond the church and school frameworks, the younger intelligentsia stands up against the opportunistic attitude of the old Serbian leaders, who for the sake of their own interests had a more moderate attitude, and presents a different view of the continuation of the national struggle. As a result, several groups were formed that represented different political positions, each of them having its own newspaper. By adopting the so-called The "Sarajevo Resolutions" laid the foundations for the establishment of the first Serbian political organization that will fight for the country's autonomy, civil rights and the adoption of a constitution.
Alle origini della scientia iuris:l'interpretatio sacerdotale in Roma antica. Concezioni e percorsi metodologici
Alle origini della scientia iuris:l'interpretatio sacerdotale in Roma antica. Concezioni e percorsi metodologici
(On the Origin of Scientia Iuris: Interpretation Made by the Priests in Ancient Rome - Methodological Concepts and Approaches)
- Author(s):Christiana M.A. Rinolfi
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence
- Page Range:112-165
- No. of Pages:54
- Keywords:Interpretatio; Sacerdotes populi Romani; Fas-ius;
- Summary/Abstract:The research concern the interpretatio made by the priests in ancient Rome, which represents the origin of today's jurisprudential activity. The paper opens with a reflection on the ancient conceptions underlying the action of the Roman sacerdotes (orthopraxis, obsessive attention to the ritual aimed at preserving the pax deorum), underlining the persistence of the priestly interpretatio within the Roman juridical experience in the context of the emerging phenomenon of "secularization". After an overview of the fragmentary nature of what remains of the priestly documents, we proceed to reconstruct the main elements of the work of the sacerdotes populi Romani with extensive recourse, by way of example, to the dictates of ancient testimonies. The analysis of the fragments revealed a priestly aptitude for creating definitions and classifications. As regards the externalization of what was elaborated by the priests, the well-known respondent activity and the issuing of decrees binding the entire Roman people emerge as well as spontaneous utterances and indications on the subject of ius sacrum: actions that certainly cannot be explained in the light of modern state-based conceptions.
I principi del diritto romano come base l'interpretazione e l'applicazione del diritto nelle pratiche dei tribunali croati
I principi del diritto romano come base l'interpretazione e l'applicazione del diritto nelle pratiche dei tribunali croati
(The Principles of Roman Law as the Basis for the Interpretation and Application of Law in the Practice of Croatian Courts)
- Author(s):Ines Matić Matešković
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence
- Page Range:166-183
- No. of Pages:18
- Keywords:Regulae iuris; The principles of Roman law; Judicial practice; Interpretation of law;
- Summary/Abstract:The principles of Roman law concisely resembled with Roman jurists considered the direction of correct legal thinking, although they had no legally binding force. With the reception of Roman law, these principles were incorporated into medieval legal systems, ius commune, and then into modern European legal systems. The purpose of this study is to analyze the judicial practice available in the Republic of Croatia and, based on this, to show that in explanations of court decisions, judges very often refer to certain Roman principles, using them in the form of legal maxims in Latin (regulae iuris). In this way, when explaining sentences, judges bring a specific case under a general legal rule with the aim of making a fair decision in the spirit of the law. It should be noted that in this way, although legal principles are not formally a source of law, courts use them to a certain extent to interpret the existing legal rule, fill legal gaps and create law to some degree. By analyzing this practice of Croatian courts, the author wants to show that this practice has positive consequences for a fair trial but also opens space for a potential overreaching of authority by taking on the legislative function and creating rights through interpretation.
Утицај римско-византијског права на развој биљежничке службе у средњовјековној Србији
Утицај римско-византијског права на развој биљежничке службе у средњовјековној Србији
(The Influence of Roman-Byzantine Law on the Development of Notarial Services in Medieval Serbia)
- Author(s):Mirjana Pupić
- Language:Serbian
- Subject(s):Social Sciences, Law, Constitution, Jurisprudence, Roman law
- Page Range:184-195
- No. of Pages:12
- Keywords:Roman-Byzantine law; Nomici; Notarial document;
- Summary/Abstract:This work is dedicated to the legal analysis of the development of notarial services in medieval Serbia through the influence of Roman-Byzantine law. At the outset, the terms used to designate the bearers of this function are presented. Public notaries are almost universally referred to as "nomici" or "inomici" (from the Greek"νομικσς"). The Byzantine Empire inherited a rich set of Greek and Latin names for public notaries from its Roman predecessor. Nomici are first mentioned in the territory of the Serbian state in the late 13th century, in a charter by King Milutin to the Monastery of St. George near Skopje. Subsequantly, the social status and activities of Serbian nomici are examined, taking into account the Roman-Byzantine heritage and influences. Finally, two sale contracts are examined, which were drafted according to the Byzantine model. The author concludes that the Roman-Byzantine component in the development of the notarial profession is the most important but not the sole component. It is essential to simultaneously consider influences from other sources and the specific political, economic, and social circumstances significant to the development of notarial services.
Segni di una crisi dei regimi giuridici statale e internazionale dell'acqua. Brevi e preliminalri considerazioni per una ricerca sull'uso dell'acqua tra diritto odierno e diritto romano
Segni di una crisi dei regimi giuridici statale e internazionale dell'acqua. Brevi e preliminalri considerazioni per una ricerca sull'uso dell'acqua tra diritto odierno e diritto romano
(The Signs of Crisis of the Legal Regimes of Internal and International Waters. A Short and Preliminary Observation for the Purpose of a Research on the Use of Waters in the Roman and Contemporary Law)
- Author(s):Giovanni Carlo Seazzu
- Language:Italian
- Subject(s):Social Sciences, Law, Constitution, Jurisprudence
- Page Range:196-206
- No. of Pages:11
- Keywords:Things; Property; State-owned; Persons; Water;
- Summary/Abstract:Modern legal systems differentiate between subjects of law/persons and objects of law/things, the latter including bodies of water. The category of things make legal sense only if on can exercise "subjective law" over them: such a hypothesis discusses "economic assets". Things that cannot be appropriated have, generally speaking, no relevance in law. State-owned property is divided into that which can be disposed of and the state-owned property that cannot be disposed of. The former can be privately owned, whereas the latter cannot. Categories of state-owned property that particularly stand out are maritime property (shores, beaches, ports etc.) and state-owned waters (rivers, torrential rivers,lakes,ground-water- if this is in the public interest, etc). State-owned property that cannot be disposed of includes mineral and thermal waters, whereas the "internal" ones fall into the category of private property.
Римско право у српској штампи пре објављивања Инштитуција Јустинијановиг римског права Рајка Лешјанина
Римско право у српској штампи пре објављивања Инштитуција Јустинијановиг римског права Рајка Лешјанина
(Roman Law in Serbian Press Before Institutions of Justinian's Roman Law by Rajko Lešjanin)
- Author(s):Uroš Stanković
- Language:Serbian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:207-231
- No. of Pages:25
- Keywords:Roman law; Serbian press; Romanistics;
- Summary/Abstract:The article shows data on Roman Law published in Serbian periodicals prior to 1857, when the first textbook on this subject, authored by Belgrade Lyceum professor Rajko Lešjanin, came to light. All articles revealing any information on the ancient Roman's legal system were considered, regardless of their content. The collected data were sorted by subject and presented to the reading public with necessary explanations. None of the articles can be described as purely romanistic. The only two texts belonging to the category of law either relate predominately to the law in force or broader topics of ancient legal history, with the Roman legal system being not more than one of the themes. The organization of powers in ancient Rome and the history of Roman Law prevailed over Roman Law in a narrower sense in the Serbian press. Roman private law is generally considered to be of higher importance than Roman public law, but the Serbian press can not serve as a proof of that position. Private and public law of ancient Rome occupy nearly equal space in the texts. However, the data on the first are more useful for the readership since they tend to be more consistent with the truth, even if published in literary articles. From the point of view of the present day, the articles contain notorious information that could only be obtained by reading a Roman Law coursebook. Nevertheless, judging their significance from that standpoint is unacceptable. They can only be valued if the moment of their publishing is taken into account-the time when only a narrow circle of Serbs were educated lawyers who had some knowledge of Roman law. Owing to the analyzed articles, a broader reading public had the opportunity to get acquainted with the Romans' achievements in law. If all the scattered snippets about the Roman legal system in Serbian periodicals had been collected, they would have produced a short manual of Roman law, to which Lešjanin's coursebook could serve only as an upgrade and by no means a work previous to which nothing had existed.
Фикција nasciturusa у (српском) пореском праву
Фикција nasciturusa у (српском) пореском праву
(The Fiction of Nasciturus in (Serbian) Tax Law)
- Author(s):Gordana Ilić Popov
- Language:Serbian
- Subject(s):Social Sciences, Law, Constitution, Jurisprudence
- Page Range:235-254
- No. of Pages:20
- Keywords:Conceived and yet unborn child; Nacsiturus; Property tax; Inheritance tax; VAT refund; Legal capacity; Legal subjectivity;
- Summary/Abstract:The ability to be a holder of rights and obligations arises from birth, but modern legislation have accepted a legal fiction: Nasciturus pro iam nato habetur quotiens de commodis eius agitur, which dates back to Roman law and has found its application in the succession law. Conceived yet unborn child is referred to nasciturus. According to this fiction, the conceived child is deemed to have been born when its benefits are concerned. Under the principle of fairness, the fetus in the mother's womb (if the child is born alive)will have the same succession rights and obligations as the testator's already-born children. The author hypothesizes that an unborn child's conditional and limited legal capacity can be recognized in the tax law, especially in relation to the property tax and the inheritance tax. In addition, she points out that the legal position of the conceived yet unborn child may be relevant in refunding the value-added tax paid when a parent purchases his or her first apartment in Serbia. In order to prevent the use of legal fiction for illegitimate tax avoidance, a special anti-abuse rule should be provided by the tax legislation. This paper is aim to start a discussion about the legal status and capacity of nasciturus in tax law because the issue of its legal subjectivity in terms of property rights and obligations can have practical implications in certain areas of taxation.
Начела поступка државне ревизије
Начела поступка државне ревизије
(Principles of State Audit Procedure)
- Author(s):Ljubiša Dabić
- Language:Serbian
- Subject(s):Social Sciences, Law, Constitution, Jurisprudence
- Page Range:255-285
- No. of Pages:31
- Keywords:State and procedure; Principles of state audit procedures; Supreme audit institutions; State Audit Institution of the Republic of Serbia;
- Summary/Abstract:The state audit procedure is unlike any of the court or general administrative procedures. Contrary to judicial and general administrative procedures, or other types of procedures (e.g., disciplinary), the state audit procedure has many peculiarities that make it unique. Its special properties are reflected in a number of elements, Including the principles on which it is based. The subject of this research is the principles on which the state audit procedure is based. Its purpose is to determine and analyze those principles for easier and more reliable determination of the type of procedure that state audit procedure belongs to, with all its specificities. The research aims to enrich the legal literature in the field of state audit procedure.
Манифестације дигиталне модернизације опорезивања
Манифестације дигиталне модернизације опорезивања
(Manifestations of Digital Modernization of Taxation)
- Author(s):Marina Dimitrijević
- Language:Serbian
- Subject(s):Social Sciences, Law, Constitution, Jurisprudence
- Page Range:286-300
- No. of Pages:15
- Keywords:Taxation;Tax procedure;Digital technology;Digital modernization of taxation;Manifestation of digital modernization of taxation
- Summary/Abstract:The decision to modernize the procedure of administering a tax system in a contemporary state by extensively applying digital technology is understandable. There are several segments of this procedure within which technology found its application, thus bringing plenty of changes and a certain transformation of understanding of the taxation phenomenon. The pros and cons of digital modernization of taxation, which are the focus of this paper, indicate that the framework of actions of tax authorities and the traditional approach to performing tax operations are changing significantly and that the population of taxpayers is directed and gradually accustomed to the new, so-called digital-technological paradigm of fulfilling their tax obligations. Through the digital network connection between tax authorities and taxpayers in the current circumstances, realization of tax activity of the state is presented to the tax public differently than before, thus showing the tax authority's acceptance of the widespread tendency of digitalizing the management of tax activities. Although the modernization of taxation (the field of taxation), in cooperation with digital technology, becomes unavoidable if we take into account not only the demands of national tax system but also international tax standards (promoted by the international financial organizations), the inevitable fact remains that in each national environment, there is a unique spectrum of factors whose actions determine the range and dynamics of its re-evaluation and acceptance by taxpayers, i.e., its actual implementation.
Očuvanje okoliša kao preduvjet realizacije principa najbolji interes djeteta
Očuvanje okoliša kao preduvjet realizacije principa najbolji interes djeteta
(Preservation of the Environment as a Prerequisite for Realizing the Principle of the Best Interest of the Child)
- Author(s):Džamna Vranić, Amina Nikolajev
- Language:Serbian
- Subject(s):Social Sciences, Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law
- Page Range:301-314
- No. of Pages:14
- Keywords:Environment; Child; Best interests of the child; Human rights;
- Summary/Abstract:In the time of the ubiquitous climate changes, and the consequences they leave, environmental protection grows out of the common need of all people to improve the quality of life. Excessive and inappropriate use of available resources leads to the collapse of the ecological system and disturbance of the ecological balance, producing negative consequences for the environment. Everyone is individually and collectively responsible for the preservation of a clean and healthy environment, which is why development policies should be aimed not only at improving well-being but also at realizing shared values. Bearing in mind the first principle of the Stockholm Declaration according to which "Man has the fundamental right to freedom, equality and adequate conditions for life, in an environment of sufficient quality to allow a life of dignity and well-being", he bears the solemn responsibility to protect and improve that environment for the present and future generations. Environmental damage, climate change and childhood exposure to pollution and toxic waste prevent children from enjoying their rights today and in the future, as their lifelong health outcomes, well-being and development are at risk. Only in healthy environments children can grow, develop, and enjoy their rights. The approach that must be followed in realizing the rights of the child is taking into account all dimensions of a healthy environment as a condition for realizing the Principle of the best interest of the child.
Посебни случајеви одговорности за пореску обавезу са освртом на секундарну пореску обавезу супсидијарног и солидарног пореског дужника у домаћем и компаративном праву
Посебни случајеви одговорности за пореску обавезу са освртом на секундарну пореску обавезу супсидијарног и солидарног пореског дужника у домаћем и компаративном праву
(Specific Cases of Tax Liability With Reference to Joint and Several Liability in Domestic and Comparative Legislation)
- Author(s):Bojana Vasiljević Poljašević
- Language:Serbian
- Subject(s):Social Sciences, Law, Constitution, Jurisprudence
- Page Range:315-341
- No. of Pages:27
- Keywords:Tax liability; Secondary tax liability; Subsidiary tax debtor; Joint and several tax debtors;
- Summary/Abstract:The paper will analyze specific tax liability cases with reference to secondary tax liability of joint and several debtors in domestic and comparative legislation. The aim of the paper is to analyze tax laws withing BiH which regulate matters of joint and several debtors. The further aim of the paper is to pint to the collision between tax laws and some laws that prescribe other rights, such as the Company Act, which guarantees a right to the founder or a legal representative to freely use its personal property, depending on the type of business entity. The same right is guaranteed by constitutions and the European Convention on Human Rights. Also, the paper will point out examples from administrative and court practices within BiH regarding joint and several tax liability. Finally, the paper will discuss the normative solutions of the institute of joint and several tax debtors from comparative tax legal systems to find the most suitable solutions that could provide guidelines for amending the existing tax laws in BiH. It would lead to the greater legal certainty of tax systems, grosso modo, and greater legal certainty for taxpayers and debtors, which is increasingly highlighted as one of the basic postulates on which modern tax system should rest in any country.
Taxes and the Rise of New Work Arrangements
Taxes and the Rise of New Work Arrangements
(Taxes and the Rise of New Work Arrangements)
- Author(s):Elena Nešovska Kjoseva
- Language:English
- Subject(s):Law, Constitution, Jurisprudence
- Page Range:342-355
- No. of Pages:14
- Keywords:Remote work; Teleworking; Work-from-home; Freelancers; Income tax; Tax policy;
- Summary/Abstract:The year 2020 will be memorized as the beginning of the "new normality". Soon after the spread of the COVID-19 pandemic, governments worldwide introduced a number of economic legislative adjustments, mainly in the area of labor law and taxation, to protect citizens and ensure their health and safety at work. Besides health, social and economic difficulties, the question of taxation of the workers has arisen. This situation forced both workers and employers to start changing the traditional view of what was previously understood as working space, working hours and routine. Although, the concept of teleworking has slowly but surely gained importance over the years, the COVID-19 pandemic has brought remote working to the forefront of working life. Additionally, the intensive digitalization of everyday life has facilitated work from home or alternative worksites outside the employer's premises. The impact of increased remote work can be substantial and and remote work has the potential to fundamentally revolutionize where, how, when and why people work. Regarding taxes, countries have a right to tax within their borders, However, the new work arrangements fundamentally sever the geographic link between the locations of the employer and the employee. As a result, countries may disagree about whether remote work occurs "within" their borders for tax purposes, concerning either the employer's location or the worker's place where the economic activity takes place. This indicates that traditional tax rules, which assume that people work on the employer's premises, are outdated and no longer applicable. There is a clear need for structural tax reforms in order to adapt tax systems to the changing world of work. However, countries should keep in mind that a "one-size-fits-all" tax system does not exist, so country-specific circumstances should be considered when adjusting the tax rules to contemporary work arrangements.
Приоритети пољопривредне политике БиХ као одговор на очекивану мегаекономску кризу
Приоритети пољопривредне политике БиХ као одговор на очекивану мегаекономску кризу
(Priority Sectoral Policies in Western Balkan Countries as a Response to Post-pandemic Economic Challenges)
- Author(s):Predrag Mlinarević, Goran Balotić
- Language:Serbian
- Subject(s):Economy, Law, Constitution, Jurisprudence, Agriculture
- Page Range:356-372
- No. of Pages:17
- Keywords:Pandemic; Crisis; Agriculture; Energy; Strategy;
- Summary/Abstract:In the challenging time of the pandemic and immediately after it, radical changes were further complicated by the current war conflict in Europe and all the consequences arising from it. They impose obligation to think differently and redefine social and economic priorities. The current crisis and the challenges ahead require that fundamental strategic goals and action directions be identified at both macro and micro levels. It seems that every economy and the entities that make it up have to rely more than ever on their production capabilities and allocate their available resources to those branches and activities that are key to preserving the sustainability of the national economy and an acceptable social standard. The paper focuses on agriculture and energy as two pivotal branches in a time of uncertainty, instability and scarcity. The analysis will focus on pointing out the necessary directions and priorities in the sectoral policies of the Western Balkans countries.
Legality in Budgetary Law
Legality in Budgetary Law
(Legality in Budgetary Law)
- Author(s):Đorđe Marilović
- Language:English
- Subject(s):Law, Constitution, Jurisprudence
- Page Range:373-392
- No. of Pages:20
- Keywords:Budget; Legality; Principle; Procedure; Law;
- Summary/Abstract:Legality in Budgetary Law is a principle of great importance, even though it is not insisted upon in the legal theory and classical legal scientific classifications. In this paper, the author hypothesizes the need to establish a clearly defined principle of legality in connection with all stages of the budget procedure. The premises on which the research is based are the nature of Budgetary Law as a part of Financial Law and the nature of budget process (procedure) as a special type of legal procedure which, in its various stages, rests equally on the legislative and executive-administrative function of the government. The classical division of budget principles recognizes some features of the budget that can be viewed within the framework of the principle of legality, namely the publicity and authorization. However, the principle of legality should also be observed in other areas, on of which is legal form of the budget, the formal versus substantial nature of the budget, legal interpretation, etc. The author cites examples from domestic budget law, after which he verifies the proposed hypothesis, and in particular examines the conditioning of the budget by other legal and planning acts.
Списак рецензената
Списак рецензената
(List of Reviewers)
- Author(s):Author Not Specified
- Language:English, Serbian
- Subject(s):Law, Constitution, Jurisprudence
- Page Range:393-409
- No. of Pages:17
