Pravni Zapisi最新文献_第3页

Rule of law, trust, and competition: Will Sped-Pro become a game-changer for the protection of EU fundamental values? 法治、信任和竞争:speed - pro会成为保护欧盟基本价值观的游戏规则改变者吗?

Pravni Zapisi Pub Date : 2022-01-01 DOI: 10.5937/pravzap0-41108

Barbara Grabowska-Moroz

引用次数: 0

The clarity of referendums: An instrument for managing the (dis)continuity and perception of change 公民投票的明确性:管理(不)连续性和对变化的感知的工具

Pravni Zapisi Pub Date : 2022-01-01 DOI: 10.5937/pravzap0-40714

Matija Miloš

引用次数: 0

Rethinking land registration in XXI century Serbia 21世纪塞尔维亚土地登记的再思考

Pravni Zapisi Pub Date : 2022-01-01 DOI: 10.5937/pravzap0-40782

Miloš Živković

引用次数: 0

The consitutional obligation of an identical tax treatment of marriage, common law partnerships and same-sex partnerships in the Republic of Serbia 塞尔维亚共和国对婚姻、普通法伴侣关系和同性伴侣关系给予相同税收待遇的宪法义务

Pravni Zapisi Pub Date : 2022-01-01 DOI: 10.5937/pravzap0-37467

Svetislav V. Kostić

{"title":"The consitutional obligation of an identical tax treatment of marriage, common law partnerships and same-sex partnerships in the Republic of Serbia","authors":"Svetislav V. Kostić","doi":"10.5937/pravzap0-37467","DOIUrl":"https://doi.org/10.5937/pravzap0-37467","url":null,"abstract":"In this paper the author focuses on the question of the tax treatment of same-sex partnerships in comparison to the treatment provided for heterosexual marriages and common law partnerships (extramarital unions) in the Serbian law. Namely, different treatment of certain social phenomena can represent a prohibited form of discrimination only under the condition that we show that the observed phenomena are comparable, precisely from the view point of the object of protection provided by the prohibition of discrimination. The problem we face is that our understanding of certain phenomena has changed over time, as best illustrated by the fact that Aristotle, who introduced the concept of discrimination, would have found it difficult to understand the postulate that all people are equal in their rights and obligations before the law. The author starts from the premise that the tax treatment of same-sex partnerships should be viewed through the perspective of the principle of equality in tax law, the principle contained in Article 91, para. 2 of the Serbian Constitution, which stipulates that the obligation to pay taxes and other duties shall be general and based on the economic power of taxpayers. Therefore, if a same-sex union contains the same aspects that affect the economic power of taxpayers, aspects that exist in the case of heterosexual marriage and extramarital union, then the Serbian Constitution requires us to provide it with equal tax treatment resulting from living in a heterosexual partnership. In this way the author opens up the space for a critical review of the tax norms in the 2021 Draft Law on Same-Sex Partnerships, i.e. for proposing solutions that would enable easier, and above all more sustainable key goal the law aspires to, which is to eliminate discrimination of the same-sex partnerships in the Serbian legal system.","PeriodicalId":53056,"journal":{"name":"Pravni Zapisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71031681","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}

引用次数: 0

Catechism without God: Legal basis and ideological premises of teaching Marxism in schools of socialist Yugoslavia from 1945 to 1991 没有上帝的教理问答:1945—1991年南斯拉夫社会主义学校马克思主义教学的法律依据与思想前提

Pravni Zapisi Pub Date : 2022-01-01 DOI: 10.5937/pravzap0-40586

Marko Božić

引用次数: 0

The perspectives of same-sex parenting in Serbia: Between needs and opportunities 塞尔维亚同性父母的观点:在需求和机会之间

Pravni Zapisi Pub Date : 2022-01-01 DOI: 10.5937/pravzap0-37422

Veljko Vlašković, Jelena Arsić

引用次数: 0

The long-lasting post-covid symptom: The case for the EU fiscal rules reform? 新冠疫情后的长期症状:欧盟财政规则改革的理由?

Pravni Zapisi Pub Date : 2022-01-01 DOI: 10.5937/pravzap0-37462

Mihajlo Babin, I. Ivanov, M. Erić

引用次数: 0

The divide between idealism and practicality in animals' fundamental rights recognition 动物基本权利承认中的理想主义与现实主义之分

Pravni Zapisi Pub Date : 2022-01-01 DOI: 10.5937/pravzap0-40655

M. Susi

引用次数: 0

The right to sexual and reproductive health of LGBTIQ persons and the challenges of biomedical assisted reproduction LGBTIQ人群的性健康和生殖健康权利以及生物医学辅助生殖的挑战

Pravni Zapisi Pub Date : 2022-01-01 DOI: 10.5937/pravzap0-37651

J. Šimić

{"title":"The right to sexual and reproductive health of LGBTIQ persons and the challenges of biomedical assisted reproduction","authors":"J. Šimić","doi":"10.5937/pravzap0-37651","DOIUrl":"https://doi.org/10.5937/pravzap0-37651","url":null,"abstract":"The mass application of modern medical biotechnology (BAF) and its expansion on a global level have brought numerous challenges at the individual and social level, and the very goal of reproductive technologies has exceeded the treatment of infertility. For LGBTIQ people, the use of BAF in the first place is a matter of reproductive justice that should provide everyone, without distinction, economic, social and political power and resources to make healthy decisions about their bodies, sexuality and reproduction for themselves, their families and their union. The reality, however, is that access to BAF is enjoyed by a small privileged group of people, and many medically infertile persons do not seek BAF because of the high cost of such treatment. As a result, the development of biomedical technology is increasingly becoming a subject of reconsideration and controversy, and less and less an achievement that supports life and health. In this paper, the author discusses when and why access to BAF became a matter of the LGBTIQ rights and whether access to BAF can really be equal for all, given its costs? Finally, the author refers to BAF in terms of domestic legislation and concludes the paper with a call for changes to the legal solution that prohibits the use of BAF for LGBTIQ individuals and couples in Serbia.","PeriodicalId":53056,"journal":{"name":"Pravni Zapisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71031691","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}

引用次数: 1

Parliamentary representation of national minorities in Serbia and Hungary: Mechanism for effective participation of minorities, or tool for political manipulation? 塞尔维亚和匈牙利的少数民族议会代表权:少数民族有效参与的机制，还是政治操纵的工具?

Pravni Zapisi Pub Date : 2022-01-01 DOI: 10.5937/pravzap0-40672

Tamás Korhecz

{"title":"Parliamentary representation of national minorities in Serbia and Hungary: Mechanism for effective participation of minorities, or tool for political manipulation?","authors":"Tamás Korhecz","doi":"10.5937/pravzap0-40672","DOIUrl":"https://doi.org/10.5937/pravzap0-40672","url":null,"abstract":"In multiethnic states, in which numerically large national, ethnic or linguistic minorities exist with a strong distinct identity, the principle of democracy requires that these groups have representatives in parliaments. However, in many multiethnic states the national-ethnic majority makes efforts to exclude or minimize the representation of minority national-ethnic groups in legislative bodies. Serbia and Hungary are nation states with relatively high percentage of citizens belonging to national-ethnic minorities, and with developed systems of the protection of minority rights. Both states enacted electoral laws facilitating the representation of national minorities in highest elected state bodies. This article describes, critically analyzes and compares the electoral rules and their practical implementation in both states, in order to answer the question whether these rules make it efficiently possible for national minorities to acquire proper representation in parliament. In order to answer this question, the results and experiences of the latest parliamentary elections - organized in 2022 in both states - will be elaborated as well.","PeriodicalId":53056,"journal":{"name":"Pravni Zapisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71031711","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}

引用次数: 1