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Оцјењивање државних службеника као обиљежје права на рад у уставном систему Босне и Херцеговине

Author(s): Radislav Lale / Language(s): Serbian Publication Year: 0

The paper deals with the analysis of the positive regulation of the system of evaluation of civil servants in the institutions of Bosnia and Herzegovina, as an important instrument of human resources management, starting with the recruitment and introduction of a civil servant to training, promotion and remuneration. The author gives explanations of the concept, types and basic characteristics of the system of assessment of civil servants, and special attention is paid to the consequences of the evaluation of civil servants. The author concludes that termination of employment of a civil servant, in case of negative evaluation twice, is a too severe sanction because it directly threatens the stability of employment, as well as the principle of material and social security of the employee. This is especially because the system of evaluation of civil servants in the institutions of Bosnia and Herzegovina is also characterized by the potential subjectivity of the superior in the evaluation process, and this opens very wide opportunities for various abuses by the supervisor conducting the evaluation. In this case, considers that it is necessary to introduce some other forms of professional training of the civil servant (various trainings, courses, etc.), as well as to improve the procedure of cooperation of the superior and the civil servant, all with the aim of identifying and eliminating the causes that lead to his / her negative assessment.

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Однос пореских система у Босни и Херцеговини

Author(s): Đorđe Marilović / Language(s): Serbian Publication Year: 0

Relations and correlations between existing legal tax systems in Bosnia and Herzegovina originate from the distribution of constitutional competences in B&H and numerous unresolved legal dilemmas concerning criteria for the distribution of tax competences. The author based this research on hypotheses put forward in the Project “Constitutionalization of Bosnia and Herzegovina”, firstly the hypothesis that numerous revisions of the B&H Constitution and redistribution and transfer of constitutional competences between, on the one hand, entities Republic of Srpska and Federation of Bosnia and Herzegovina, and B&H on the other, have not changed the legal nature of the entities. Furthermore, previously tested hypothesis on existence of four tax systems in B&H, three of which are direct taxation systems and one indirect taxation system, is regarded as the second hypothesis in the article. Third hypothesis refers to present implementation of legal norms on competence distribution, which proves to be contrary to the B&H Constitution. That includes present approach to conclusion and implementation of treaties for the avoidance of double taxation, as well as enactment of laws that spell out taxation of transactions of rights in rem over immovable property, without permission from the Governing Board of Indirect Taxation Authority in B&H. Author concludes that various legal uncertainties date back to the time of constitution of Brčko District Tax System and Indirect Taxation System. Conducted analysis supports these findings.

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Tjelesno kažnjavanje djece - zakonodavstvo i praksa u Bosni i Hercegovini

Author(s): Maja Čolaković,Ramajana Demirović / Language(s): Serbian Publication Year: 0

Corporal punishment of children is the most common form of violence against children which is in many countries still legal and socially justified. As child - rearing and disciplinary method it is applied in the family, alternative care and educational institutions. In some legal systems, it has been incorporated into the judicial system as a type of criminal sanction or educational method in institutions for the execution of criminal sanctions. Corporal punishment of children deeply affects their personal goods : life and bodily integrity, human dignity, freedom, etc. In states where it is allowed, it violates the constitutionally guaranteed right to equality before the law and equal protection of all human beings. The decades - long campaign for a legal ban on this negative phenomenon, conducted by international and regional organizations for the protection of human / children's rights, has had a positive impact on changing public awareness and eliminating corporal punishment in many countries. In this regard there is a gap between legislation and practice in Bosnia and Herzegovina. Corporal punishment in the family and educational institutions is explicitly or indirectly prohibited and punishable, but practice shows that it is still widespread and generally accepted as child - rearing and disciplinary method in the family. The paper will analyze the legislative solutions to this issue in comparative and national law, and explore legal and social practice in some countries, in order to emphasize the need for its legal reform in Bosnia and Herzegovina and the need to conduct comprehensive education of its citizens on the harmfulness of corporal punishment for development the child's personality and the exercise of their rights.

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Иэбыток норм права возвращает к социокультурным ценностям

Author(s): Elena Gennadievna Bagreeva / Language(s): Russian Publication Year: 0

The article deals with a dangerous imbalance in public regulators in the direction of expanding the norms of the legal field. The article analyzes the reasons that force the State of Russia to adopt more than 500 draft laws per year. The problems of over saturation of the norms of law against the background of the destruction of the basic values and needs of citizens are discussed. The article substantiates the need to specify the priorities of the State, to rethink educational guidelines based on modern cultural values.

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Prekoračenje granica nužne odbrane - uporednopravna analiza sa osvrtom na rješenja iz sudske prakse

Author(s): Sunčica Hajdarović / Language(s): Serbian Publication Year: 0

It is an indisputable fact that the necessary defense, as the defense which is necessary for the perpetrator to ward imminent unlawful attack on himself or another, excludes the existence of a criminal offense through the exclusion unlawfulness. These are situations in which a permissive norm nullifies the effect of a prohibitive norm, with the existence of one condition - the attacker acts with a defensive will. However, there are situations where these limits are exceeded, so a crime is committed. In this paper author will explain the ratio legis of exceeding the limits of self-defense due to asthenic affects as a reason for milder punishment or release from punishment, and will discuss possible unresolved issues regarding practical application of this institute, with special emphasis on solutions in comparative criminal law, trough a review of case law. The paper will also provide proposals de lege ferenda on possible forms of exceeding the limits of self-defense, all in an effort to harmonize the criminal legislation of Bosnia and Herzegovina with the European criminal legislation.

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Шта се догодило са гарантивном функцијом кривичног права?

Author(s): Igor Petković / Language(s): Serbian Publication Year: 0

The National Assembly of the Republika Srpska, with the Law on Amendments to the Criminal Code from 2021, introduced a number of changes to the legal text from 2017. In this paper, we will analyze one of these changes, which, both from a theoretical and from a practical and experiential point of view, creates a difficulties. The legal possibility of the so-called "Redemption of punishment" can undoubtedly be classified as "Contradictions of modern law" because it collides with the basic principles on which criminal law is based.

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Some Data Protection Issues of the EU Regulation of Artificial Intelligence

Author(s): Bálazs Gáti / Language(s): English Publication Year: 0

The application of artificial intelligence in various forms is playing a significant role in an increasing number of areas of human activities. Due to its widespread applicant, a number of legal provisions regulate the conditions for the use of artificial intelligence, subject to more important data protection considerations. The aim of the study to present the main features of the data protection regulation on artificial intelligence. Current issues related to the challenges of artificial intelligence in relation of EU data protection regulation were searched and analyzed. The data protection package adopted in may 2016 - Regulation (Eu) 2016/679 of the European Parliament and of the Council - aims to prepare EU countries for the digital age, while providing general rules for the use of artificial intelligence by setting the conditions for automated data processing. Conclusion: The use of artificial intelligence carries member of risk elements with regard the rights and freedoms of natural persons, but regulation with appropriate guarantees and conditions can reduce these risks.

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Diffusione del diritto romano e sistemi giuridici: Lettera di saluto

Author(s): Pierangelo Catalano / Language(s): Italian Publication Year: 0

1. European Union versus Roman model? Many countries nowadays Reject people who are different, especially migrants. This contradicts Roman concept of citizenship. 2. Eurasia. Legal unity of Eurasia can rest on Roman law understood as a "system of good and equity" as opposed to unified "Western law" or even so called "global law". Studying Roman law is beneficial in the context of "Eurasian solidarity". 3. From Karl Marx to venerable Giorgio La Pira. It is interesting to note the significance Karl Marx attaches to the "collective" aspects of the so called Quirite (Roman) property. The work published in 1941 by Italian socialist Francesco de Martino opposing Nazi interpretation of Roman law is of utmost importance. The work was praised by professor of Roman law Giorgio La Pira. 4. Colloquium of Romanists. Novi Sad. Colloquium of Romanists of socialist countries (later countries of central-east Europe and Asia), set up at the University of Karl Marx in Leipzig in 1977 criticized bourgeois individualism and "western" legal theorists. Based on conclusions drawn at the Colloquia (one of which was held in Novi Sad 2002) and subsequent Eurasian seminars on Roman law (the first of which was organized in Dushanbe, Tajikistan in October 2011) recognition of legal unity of Eurasia finally took place. 5. Salutation to peace and Fraternity. Giorgio La Pira noticed that Roman and Chinese empires both aspired to peace. He, personally, was a fervent supporter of world peace. In 1995 he went on a "pilgrimage" to Moscow setting off from Fatima; In 1965 he arrived in Vietnam, visiting on his way Moscow and Beijing. On this day East Sarajevo is the city that took this great responsibility of opening European Union towards Eurasia with the aim of accepting other peoples under its wing and with peace in mind.

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Due essenziali e prioritari "problemi generali di diritto attraverso il diritto romano"

Author(s): Giovanni Lobrano / Language(s): Italian Publication Year: 0

Subject of the research is a counterpoint between two concepts of the state: "Roman" or democratic which is based on the idea of direct democracy and pandectistic which rests on the idea of political representation. Author concludes that in order to be able to use Roman model as a source of possible solutions for current constitutional challenges, we must leave behind pandectistic doctrine and rediscover roman doctrine as it was prior to 19th century.

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De civitatibus expellendis et ultimo supplicio tradendis in C.1.5.5.1: due sanzioni in contrasto?

Author(s): Mariateresa Carbone / Language(s): Italian Publication Year: 0

The Justinian version of a constitution by Theodosius II, accepted in C.1.5.5.1, establishes both exile and the ultimum supplicium as penalties against the Manicheans. The apparent antimony between the two sanctions could be resolved if it is believed that the execution of the second was subject to failure to comply with the first: if the person condemned to exile had been found on Roman soil he would have been killed, punishment perhaps evoking the ancient sanction of sacredness.

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L'accessione verticale nei diritti dei Paesi dei Balcani occidentali - una prospettiva romanistica

Author(s): Samir Aličić / Language(s): Italian Publication Year: 0

This paper examines rules governing construction on other's property as a means of acquiring interest in property in the legislation of Western Balkan countries. Laws governing this issue were based on Austrian Civil Code (1811). However, in the socialist era they underwent radical changes due to which legislation in these countries provide for legal solutions which are far more favorable for the constructor, compared to that of European countries. By virtually abolishing the rule superficies solo cedit applicable to the bona fide principle and to social- economic circumstances as the criteria used to determine whether a construction is a property of constructor or of a landowner. Author analyzes the said rules and principles from the aspect of Roman law in order to point to potential development tendencies in legislation.

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Noxa, pauperies e magia nella legislazione decemvirale: condanne di falsa nossalità in ordine alla differente configurazione della responsibilità del pater per il danno provocato dal sottoposto rispetto a quello dell' animale

Author(s): Giovanni Brandi Cordasco Salmena / Language(s): Italian Publication Year: 0

Already the legislation of the XII Tables consecrated, in the course of a difficult evolution of the unlawful acts, means of protection in case of liability of the pater for the damage caused by his subjects or his animals as well as in defense of some "magical" illicit acts. The considerations underlying a different reconstruction of the nossal abbandon, compared to that proposed by the doctrine subsequent to Biondi, allow us to advance the hypothesis that, both the filius and the slave, in performing an unlawful act, may remain obligated to civiliter ex delicto. The result is a personal responsibility and a condemnation comforted by the ancient private revenge, the actio noxalis being structured as a vindicatio of the guilty. The pater or domanus will not be convicted on the bases of a direct responsibility to the injured person but on the basis of the power relationship with the subject. In summary, the head of the family when he wants to assume the consequences of the illegal act committed by those who fall under his power, will intervene in the judgment and if unsuccessful will pay a sum of money. On the contrary, he will intervene in the judgment only to complete the dedicated noxae. Given this mechanism, the actio dei pauperie and the means that recall its discipline, are based on the dominium that the owner of the animal boasts of the same and for which he responds almost always objectively. The equalization between the penalties (sometimes even very serious) provided by the damage caused by the animal and those provided for by the normal nossal procedure is only external, made by the compilers on the basis of a different meaning of nox (now only corpus quod nocuit) attributable indifferently both to the illicit act of the subject and to the damage of the animal.

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La gestione di affari altrui necessaria e utile

Author(s): Valentina Cvetković-Đorđević / Language(s): Italian Publication Year: 0

Modern institute of benevolent intervention in another's affairs dates back to the Roman law where a praetor first protected absent persons who were not able to take care of their interests. In such a situation if another person ( negotiorum gestor, intervenor) without previous authorization or duty manages affairs of another person (dominus negotii, principal), legal protection was given to both. In further development different cases were legally protected in which a gestor acted to benefit a dominus negotii. All the cases in which an intervener acts in the interest of another person are divided in two groups. In the cases of the first group intervention is necessary because a principal, or his property or interests are endangered. Therefore an intervener manages another's affairs in order to protect principal or his property or interests. In the cases of the second group an intervener acts not to prevent the damage but to achieve a benefit for him. The paper analyses the way in which all the cases of negotiorum gestio are formulated and regulated in Austrian and Serbian law as well in the Principles of European Law on Benevolent Intervention in Another's Affairs.

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Autonomia in Sardegna e in Europa - Italia. L'esempio di Sassari: "Bidda" giudicale prima che "libero comune"

Author(s): Vanni Piras / Language(s): Italian Publication Year: 0

Communal life in Sardinia is not part of local tradition - it was transplanted from abroad. In order to be able to understand concept and essence of transplantation of communal institutions in Sardinia we need to analyze from a scientific perspective legal status of Sardinia's local communities (among which Sassari) which developed before the Communes. These were "Bidas" from the period of Giudicati. The aim of the paper is to compare typically Sardinian status and Communes which were transplanted from northern Italy by identifying similarities and differences between them. One similarity concerns the pattern used - both Bidas and Communes can be related in its form to ancient Mediterranean city - Geek polis and Roman urbs civitas. This institution reached its full maturity in republican - imperial municipium. Major difference between Bidas and Communes concerns their relationship with feudal institution - in Sardinian's Bidas that relationship was non-existent, whereas in Italian and European Communes feudal institutions had dominant position. Particularly important example of Sardinian Communal experience is Free Commune of Sassari whose history (albeit short, somewhat less than half a century from 1272 to 1323) falls into late phase of otherwise long (five centuries) Giudicati period.

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Fonti romane della "procura"

Author(s): Giovanni Carlo Seazzu / Language(s): Italian Publication Year: 0

The complex nature of agency rests in power of appointment of the apointer in the appointee, and thus it has the ability to determine legal system in which it occurs, or vice versa, in which does not occur. Contemporary Roman legal science, particularly the most prominent pandectists of the 19th century, Bernhard Windscheid (who utilized contribution of Friedrich Karl von Savigny and Paul Laband) seek sources of agency in Roman law. This important dogmatic and semantic novelty has been achieved by rather limited means: ascribing to Roman iussum meaning of not "order" but of "assigning power" i.e. procura. However, more overview of works of the greatest pandectist of the previous century, Christian Friedrich von Glück call into question Windscheid's textual arguments. Doubt is not overcome upon exploring second note written by Pietro Bonfante, translator of Glück and supporter of Windscheid either, the note that advocates the doctrine of the letter.

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Јавни биљежници у Византији

Author(s): Mirjana Pupić / Language(s): Serbian Publication Year: 0

Byzantine contribution to the development of notary is significant, even greater than previously emphasized. However, tabellions in the emperor Justinian's time had not reach the level of significance they had later, in the tenth century. The author confirms this position with a detailed analyses of Byzantine tabellions in the Book of Eparch, written in that period. This collection of regulations governed the rules of conduct of many guilds such as dealers in bullion, bankers, wax and taper merchants, tanners, butchers, bakers, etc. The importance of the notary is reflected in the fact that the first chapter of this edict is dedicated to them, notably the most important profession among the twenty-two trade and craft guilds. Moreover, the chapter on the college of notary is most detailed one in the whole Manual. The chapter gives a meticulous account on many issues concerning the tabellions, making them into a more serious institution corresponding professional organization. It contains 26 paragraphs, while other collegia have significantly less space dedicated to them. The fact that some writers consider this part of the Book of Eparch to be the first notarial code in the world, further confirms the importance of this legislative undertaking.

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Траст: англосаксонски институт у европскоконтиненталном праву?

Author(s): Milica Ristić / Language(s): Serbian Publication Year: 0

According to the Hague Convention on the Law Applicable to Trusts and of their Recognition in 1985, a trust is defined as an legal relationship arising from legal transactions inter vivos or mortis causa, which is created by the founder (settlor) by placing certain funds (assets) under the control of the trust (trustee) in the interest of a third party (beneficiary) or for the realization of a special purpose. As a typical product of Anglo-Saxon legal system, it is impossible to understand trust without knowledge of its legal-historical development. However, while the trust undoubtedly owes its affirmation and rise to the Anglo-Saxon casuistic spirit, searching for its roots can lead to interesting connections and legal transplants in relation to Roman, Salian and even Arab law. Particularly interesting are the comparisons of a special type of trust established for charitable purposes (charitable trust) and an institute which in European continental law is usually called a foundation or endowment, and which derives its origin from the Roman-Byzantine institution known as oiae causae. By analyzing the development of these two institutes and comparing the positive legal norms that regulate them in different legal systems, this paper will try to show whether a particular Anglo-Saxon institute may already exist in European continental law disguised under other names and whether the differences between the two major world legal systems, at least in this respect, is as essential and insurmountable as is often pointed out in legal theory.

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Implementation and Benefits of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, With Reference to Bosnia and Herzegovina

Author(s): Bojana Vasiljević Poljašević / Language(s): English Publication Year: 0

Greed and egoism are phenomena immanent to any society. It could also be said that since the early ages, there has also been a need to claim as much money, power and glory as possible. On the other hand, or side by side, is the need to reduce that amount of money, i.e. wealth, as small or less as possible through different types of taxation.It could be even said that greed, money and selfish own goals have become a top priority in the life and work of most legal and natural persons, especially large multinational companies, and a very wealthy and/or politically powerful citizens around the world.In addition, to the last aforementioned activities of legal and natural persons focused primarily on increasing their own power and wealth, and on the other hand focused on paying as little tax as possible or not paying taxes at all, tax competition among different tax jurisdictions happened. States, i.e. jurisdictions have embarked on a strong struggle to attract foreign capital by applying various measures, primarily by introducing various tax reliefs, tax exemptions, introducing simulative tax rates or non-taxation certain incomes at all, etc. Such practices, both by legal and natural persons, as well as by the states themselves, have led to the need to find a unique, global solution that would minimize or prevent the most pronounced tax evasion and tax avoidance, i.e. eliminate the negative effects of harmful tax competition.As one of the path in the light of solving the problems and developed jointly by the OECD and the Council of Europe in 1988 and amended by Protocol in 2010 was the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. This Convention is the most comprehensive multilateral instrument available for all forms of tax co-operation to tackle tax evasion and avoidance that is priority in the whole world, i.e. priority in almost every country worldwide. So, why do we (world) need to have international cooperation and, more above, coordination in the area of taxation? What is the main purpose of this Convention? Why does it matters? What is Convention’s main goal and achievement so far? What benefits (and losses) can be expected by Bosnia and Herzegovina and its citizens from this Multilateral Convention on Mutual Administrative Assistance in Tax Matters Convention? What is the legal framework for the exchange of information in Bosnia and Herzegovina, which is very complex in terms of fiscal competencies and organization?The aim of this paper is to present the legal framework of Bosnia and Herzegovina for the exchange of tax information. Also, in this paper, author will point out the advantages and disadvantages that may occur in Bosnia and Herzegovina within the implementation of this Convention. Finally, the author will point out the need for changes in amendments to tax legislation, so that the Convention in Bosnia and Herzegovina could be applied in the most efficient way.

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Сарадња у пореским питањима између Србије, Северне Македоније и Албаније

Author(s): Cvjetana M. Cvjetković Ivetić / Language(s): Serbian Publication Year: 0

In a more globalized world, the need for mutual legal assistance is growing, so it is clear why successful implementation of the Open Balkan initiative requires increased cooperation in tax matters between Serbia, Albania and North Macedonia. In this paper the author deals with the possibilities for tax cooperation between these countries under bilateral tax treaties , Convention on Mutual Administrative Assistance in Tax Matters etc. After providing a description of the current legal framework for the cooperation, it will be examined whether the standards of tax cooperation developed by Serbia, Albania and North Macedonia are equivalent to the standards within the European Union, in order to determine whether the lack of appropriate legal framework can serve as a justification for the Member States to restrict the free movement of capital in situations involving Serbia, Albania and North Macedonia. Finally, the author formulates proposals that could improve cooperation in tax matters between these countries. One of these is a signing multilateral convention. Another option is revision of double taxation agreements, especially agreements concluded between Serbia and North Macedonia and Serbia and Albania, in line with updated version of OECD Model Tax Convention, as well as signing social security agreement between Serbia and Albania.

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Joint Audits from Bosnia and Herzegovina's Perspective: Should Domestic Relations Be Arranged First?

Author(s): Đorđe Marilović / Language(s): English Publication Year: 0

Joint audits from Bosnia and Herzegovina's perspective may impose significant challenges unless domestic fiscal relations are arranged prior to any international arrangements. However, present state of affairs concerning this matter shows surprising lack of respect for constitutional fiscal framework and distribution of powers. If not addressed, this problem may significantly impede future Bosnia and Herzegovina's harmonization of legal bases for joint audits in the Western Balkans region and beyond. Bosnia and Herzegovina consist of the two Entities, the Federation of Bosnia and Herzegovina and the Republic of Srpska, which, along with Brčko District of B&H, all have separate and exclusive responsibilities in the matters of direct taxes, while the institutions of Bosnia and Herzegovina assumed responsibility for indirect taxes. Therefore, the institutions of Bosnia and Herzegovina have no control or higher instance power over tax administrations of the Entities.Furthermore, distinction between direct and indirect taxes in certain cases is not clear, which may result in conflicts of jurisdiction. The author examines how these challenges could be overcome, and suggests that existing internal tax competition and race to the bottom could be facilitated to reconsider Bosnia and Herzegovina's hesitation to support and join certain regional economic and tax initiatives.

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