Zbornik Radova Pravnog Fakulteta u Nisu最新文献

{"title":"From facts to truth in tax procedure","authors":"Gordana Ilić-Popov, Dejan Popović","doi":"10.5937/zrpfn1-45264","DOIUrl":"https://doi.org/10.5937/zrpfn1-45264","url":null,"abstract":"Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base and, subsequently, the amount of the tax debt. In the modern information age, the possibility of finding out various facts has significantly increased, but they always require verification. The facts must reflect the tax situation of the taxpayer as objectively and completely as possible. However, the demand for equal treatment of taxpayers in the same or similar tax situations is faced with the reality in which the Tax Administration carries out a large number of tax procedures every year so that the standard of proof in the form of full conviction cannot be achieved. The authors' initial hypothesis is that the tax authorities should base their tax decisions on all tax-relevant facts which enable them to come to the substantive truth in the tax procedure. Objective, credible and comprehensive facts which are determined by the Tax Administration and collected from taxpayers or third parties prevent discretionary resolution of tax administrative matters and, concurrently, ensure the effectiveness and economy of tax procedure. The \"path\" to establish a tax solution based on the correct application of the material tax law is not always quick and simple, but it is important to arrive at substantive truth through established facts. Achieving the substantive truth must be accompanied by consistent observance of the principles of legality and equality in taxation.","PeriodicalId":31614,"journal":{"name":"Zbornik Radova Pravnog Fakulteta u Nisu","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134982046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evolvement of consumer rights protection in Polish judicial proceedings: New separate proceedings","authors":"Tadeusz Zembrzuski","doi":"10.5937/zrpfn1-45220","DOIUrl":"https://doi.org/10.5937/zrpfn1-45220","url":null,"abstract":"In recognition of the concept of consumer rights to trial, individual and collective consumer rights should be extended across Europe as well as nationally. The need to affirm the procedural position of the so-called vulnerable parties in civil law proceedings is a complex and multifaceted matter. The Polish legislator having devised new separate proceedings in consumer cases is a manifestation of the equalising justice principle having been realised. Regardless, one may well doubt whether the current procedural form comprises a sufficient volume of significant deviations from ordinary proceedings to justify such nature to be conferred upon it. Related deliberations form part of a broader discussion regarding the structure, form, and suitability of Polish procedural law.","PeriodicalId":31614,"journal":{"name":"Zbornik Radova Pravnog Fakulteta u Nisu","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134982286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Water usage under the concession model in the law of Republika Srpska","authors":"Bosiljka Čubrilović-Stamenić","doi":"10.5937/zrpfn1-44616","DOIUrl":"https://doi.org/10.5937/zrpfn1-44616","url":null,"abstract":"The author's interest in water usage under the concession model envisaged in the domestic legislation of Republika Srpska was sparked by the Decision of the Constitutional Court of Bosnia and Herzegovina in Case No. U-16/20. The analysis of this decision has paved the way for broader reflection, leading to further research which resulted in the creation of this article. Methodologically, the paper is rooted in the normative analysis of the Concessions Act and the Real Rights Act, the latter being the primary legislative act when discussing real property institutions in Republika Srpska. While the initial segment of this article addresses the specific legal regulation of certain kinds of properties and delineates the concepts of water, water assets, and water entities as subjects of property rights, the main focus is on pertinent issues related to water as the subject matter of concession. The scope of concession can encompass a vast array of economic activities. In the context of water, it typically pertains to the utilization of public water assets (e.g., water for technological processes in economic activities, water and waterfronts for hydro reservoirs, swimming pools, ponds, waterfronts for conducting certain economic tasks, and extraction of materials from waterways). Furthermore, the energy potential of water can be tapped when the objective of concession is the construction and operation of energy plants, which stand as one of the paramount economic facets of water utilization. The concluding section delves into the Constitutional Court's practices regarding the concession institution, as well as the notion of \"state property\" as an increasingly emphasized topic in domestic jurisprudence.","PeriodicalId":31614,"journal":{"name":"Zbornik Radova Pravnog Fakulteta u Nisu","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135448254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Unconstitutionality of the General Administrative Procedure Act: The Constitutional Court as the 'positive legislator'","authors":"Vuk Cucić","doi":"10.5937/zrpfn1-43808","DOIUrl":"https://doi.org/10.5937/zrpfn1-43808","url":null,"abstract":"The Constitutional Court of Serbia declared Article 178(3) of the General Administra-tive Procedure Act (GAPA) unconstitutional. This provision sets an objective deadline for reopening of the administrative procedure. The Constitutional Court found that this deadline is unconstitutional when the procedure is reopened as a result of the Constitutional Court decision on constitutional appeal or the ECtHR judgment determining that a decision rendered in an administrative proceeding violated a right guaranteed by the Constitution or the European Convention on Human Rights (ECHR). Unfortunately, the said GAPA provision prescribed an objective deadline for other 10 reasons for reopening of the procedure. By declaring this provision unconstitutional, the Constitutional Court stepped out of its role of the 'negative legislator' and made a legislative choice instead of the legislator, by removing par-ts of the norm that are not inconsistent with the Constitution. When making this decision, the Constitutional Court relied on its previous decisions, which removed the same provisions on the objective deadline for reopening of the civil litigation and misdemeanor proceedings. The Constitutional Court ignored the fact that this is an administrative procedure and, erroneously, referred to the inconsistency of the GAPA with the provisions of the Constitution and the ECHR, which guarantee the right to a fair trial, judicial protection and legal remedy. The second, equally unfounded, premise on which the Constitutional Court based its decision is the be-lief that the abolition of the objective deadline for reopening of the administrative procedure was necessary in order to enable the removal of the consequences of violations of the rights determined by the Constitutional Court or the ECtHR. By leaving only a subjective deadline, which is difficult to prove in practice, the level of legal certainty has been lowered. Finally, in its case law, the ECtHR considered that the existence of a limitless possibility of the official removal of final legal acts constituted a violation of Article 6 of the ECHR. The Constitutional Court's abolition of the objective deadline for reopening of the procedure has made this possible.","PeriodicalId":31614,"journal":{"name":"Zbornik Radova Pravnog Fakulteta u Nisu","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134981803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"On the deflationary nature of Bitcoin","authors":"Srđan Radulović","doi":"10.5937/zrpfn1-44497","DOIUrl":"https://doi.org/10.5937/zrpfn1-44497","url":null,"abstract":"Bitcoin was presented at the end of 2008 but the question still remains whether it is a form of money or something entirely different. Bitcoin was not designed with the aim to create money in a strict sense but primarily with the intention to make the transfer of value as effective as possible. Yet, Bitcoin has a capacity to take on the role of money, and that capacity was recognized in court cases. In this regard, the paper presents the results of the primarily empirical but also theoretical research conducted previously on the volatile but still very deflationary nature of Bitcoin and its effect on monetary obligations. The idea that cryptocurrencies can be also used as a hedging instrument to prevent the negative effects of domestic currency depreciation might be controversial for a number of reasons, one of which is certainly the volatile nature of bitcoin \"price\". We stress that periodic depreciation of its value does not mean that bitcoin is inflationary. On the contrary, bitcoin is deflationary by nature, which is evident in different in-built mechanisms and new ways of application. In this paper, the author uses different analytical method techniques to single out and describe various deflatory mechanisms, both preprogramed and factual ones. The author also applies the synthetical method and its techniques, primarily abstraction and generalization, to sum up the data confirming the main hypothesis that bitcoin is by nature deflationary despite its volatility and, therefore, it can be used as a hedging mechanism.","PeriodicalId":31614,"journal":{"name":"Zbornik Radova Pravnog Fakulteta u Nisu","volume":"155 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134982051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How to untie \"the Kosovo knot\"? An integrative approach to the Serbian-Albanian conflict","authors":"Aleksandar Mojašević","doi":"10.5937/zrpfn1-43426","DOIUrl":"https://doi.org/10.5937/zrpfn1-43426","url":null,"abstract":"This paper presents Mnookin's conceptual framework for identifying and overcoming obstacles to the efficient and fair resolution of individual and group conflicts and disputes. This is followed by review of the basic elements of the negotiations between the Republic of Serbia and the self-proclaimed Republic of Kosovo, a summary of the results of those negotiations, as well as the views of the Serbian public opinion on the declaration of independence of the so-called Kosovo and the Kosovo issue in general. After that, the paper presents the basic elements of two well-known theories of intergroup conflict in order to shed light on the nature of conflict between the two ethnic groups (Serbs and Albanians). Finally, the previous negotiations of the two parties are placed in the presented conceptual framework of negotiations in order to identify the key points of contention in the previous negotiations of Serbia and the so-called Kosovo and offer potential solutions for overcoming them based on the presented theoretical model of negotiation in the presence of a third party (mediator). The key finding is that the negotiations can be concluded with a fair agreement, but only if the real (material) interests of the two parties are respected, primarily the emotional ones, that is, those arising from the nature of the conflict between the social identities of the two ethnic groups.","PeriodicalId":31614,"journal":{"name":"Zbornik Radova Pravnog Fakulteta u Nisu","volume":"2016 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134981820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Confiscation of a vehicle in misdemeanor proceedings in Republika Srpska","authors":"Ljubana Sladić","doi":"10.5937/zrpfn1-44547","DOIUrl":"https://doi.org/10.5937/zrpfn1-44547","url":null,"abstract":"Confiscation of objects is a protective measure provided in misdemeanor law which may be applied to confiscate objects used in the commission of a misdemeanor, those intended for the commission of a misdemeanor, and those resulting from the commission of a misdemeanor. The imposition of this protective measure encroaches on the exercise of the property rights of the person who is the owner of the confiscated items, who may or may not be the person who owns the confiscated items. In this paper, the author analyzes this protective measure from the point of view of the property rights of the person who has been imposed this protective measure. In its practice, the European Court of Human Rights highlighted the criteria that must be taken into account when assessing whether property rights have been violated when imposing this protective measure. These criteria are also accepted and respected by the constitutional courts of the countries in the region. The object of confiscation can also be a vehicle, in case of a customs misdemeanor and a misdemeanor in the field of traffic violations. Pursuant to the new legal provisions on this matter, which are expected to enter into force in the near future, a vehicle may be confiscated from a person who has committed a traffic misdemeanor. The same measure may also be imposed on persons who are repeated traffic offenders, which actually gives this sanction the character of a punishment rather than a protective measure.","PeriodicalId":31614,"journal":{"name":"Zbornik Radova Pravnog Fakulteta u Nisu","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134982042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The regulation of new police authorities in the Police Act","authors":"Dragan Milidragović, Nenad Milić","doi":"10.5937/zrpfn1-45017","DOIUrl":"https://doi.org/10.5937/zrpfn1-45017","url":null,"abstract":"The advent of modern technologies and their implementation into various spheres of human activities, including security, facilitated a faster development of the society, while increasing the risk of human rights violations. In that context, an emerging challenge is how to maximize the use of new technological features while still preserving citizens' rights and freedoms. The application of all measures, actions and tools in police work must be based on the adequate legal framework which clearly regulates the police authorities. Standardizing new police authorities is not an easy task; it requires coordination and finding the right balance between security, law and human rights. This paper addresses the regulation of police authorities in the Police Act of the Republic of Serbia. The authors analyze the operational capabilities of modern technologies and other instruments that may be used in police operations and propose specific normative grounds for their application by defining four new police authorities. The authors point out to the role, significance and use of the proposed new police authorities in future police work, urging that they should be introduced as new legal rules in subsequent amendemnts of the Police Act.","PeriodicalId":31614,"journal":{"name":"Zbornik Radova Pravnog Fakulteta u Nisu","volume":"363 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134981804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"KAZNA DOŽIVOTNOG ZATVORA U KRIVIČNOM\u0000ZAKONODAVSTVU U BOSNI I HERCEGOVINI I\u0000DRŽAVAMA REGIJE","authors":"","doi":"10.51558/2712-1178.2022.8.1.97","DOIUrl":"https://doi.org/10.51558/2712-1178.2022.8.1.97","url":null,"abstract":"Life imprisonment is a sentence that is imposed for the most serious crimes and the most serious forms of serious crimes (aggravated murder, child abuse, serious forms of rape, genocide, terrorism etc). One of the modern tendencies in criminal law is the introduction of life imprisonment as the better and more humane alternatives to\u0000the death penalty. Its introduction replaces the sentence of long-term imprisonment, which may be imposed in some legislations for criminal offenses punishable by life imprisonment. In this regard, the advantages and disadvantages of life imprisonment and the death penalty will be analyzed to determine whether life imprisonment is indeed more humane than the death penalty. The sentence of life imprisonment may, under certain conditions, constitute a violation of the prohibition of torture\u0000guaranteed by Article 3. of the European Convention for the Protection of Human Rights and Fundamental Freedoms. It is precisely with this sentence that it is most controversial if the person convicted according to national law has no prospects of being paroled after serving a certain number of years, that is, of the same sentence being irreducible. It is important that a person sentenced to life imprisonment has\u0000the right to know at the beginning of the sentence what and under what conditions he must do in order to consider his release, as well as to know when his sentence will be reviewed or when he can request it. The paper offers information on the legal solutions of the countries of the region related to this punishment, individual cases from the case law of the European Court of Human Rights and the frequency of sentencing\u0000in this area where it is represented.","PeriodicalId":31614,"journal":{"name":"Zbornik Radova Pravnog Fakulteta u Nisu","volume":"83 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73332555","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"UTJECAJI MNOŽINE VOLJA NA NASTANAK\u0000UPRAVNOG AKTA","authors":"","doi":"10.51558/2712-1178.2022.8.1.7","DOIUrl":"https://doi.org/10.51558/2712-1178.2022.8.1.7","url":null,"abstract":"In this paper, the authors consider the issue of the influence of the will of two or\u0000more different entities in administrative decision-making and the emergence of an\u0000administrative act. Namely, administrative bodies and institutions with public au-\u0000thorizations directly apply the regulations when deciding on the rights, obligations\u0000and legal interests of natural persons, legal entities or other parties in administrative\u0000matters in administrative proceedings. These bodies are obliged to conduct admini-\u0000strative proceedings and make decisions independently, within the powers determi-\u0000ned by law and bylaws based on law.This procedure is led and authorized officials\u0000make decisions in a specific body. The authorized official of the body responsible\u0000for conducting the administrative procedure independently determines the facts and\u0000circumstances, and based on such established facts and circumstances applies the\u0000regulations to the specific case. As a rule, the administrative procedure is carried\u0000out and the decision is made by an individual, be it the head of the administrative\u0000body or another official who is specially authorized to do so. Rarely, administrative\u0000proceedings are conducted and administrative decisions are made by (1) two or more\u0000administrative bodies, or (2) several persons in one administrative body. In the first\u0000case, it is about the adoption of complex (collective) administrative acts, and in the\u0000second about the procedure of administrative decision-making of collegial bodies.\u0000In both cases, the result of the administrative procedure is one, single administra-\u0000tive act which is the product of decision-making of a larger number of subjects. It\u0000is a specific result of a multitude of wills (either different administrative bodies, or\u0000different authorized officials) that are translated into one, single act. Such a single\u0000administrative act represents the will of the administrative body, not the persons\u0000who passed it. The process of creating such an administrative act, in addition to the\u0000standard processes of logical reasoning, necessarily requires an additional phase of harmonization of individual understandings of the specific (legal) situation by members of the collegial body and the phase of adopting a joint administrative act.","PeriodicalId":31614,"journal":{"name":"Zbornik Radova Pravnog Fakulteta u Nisu","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86028864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}