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The effects of modern technology on legal certainty in tax law: The new frontier
Get PDFUbrzane reforme srpskog poreskog prava, najčešće zasnovane na komparativnim uzorima, dovele su do značajnog obima takozvanog zakona u mirovanju budući da zbog nedostatka znanja i iskustva sistem nije bio spreman za njegovu primenu. Članak istražuje neke aspekte legitimnosti srpskog poreskog zakonodavstva, na prvom mestu posledice neusaglašenosti između propisa i načina na koji se poreski obveznici ponašaju, pri čemu su se autori oslanjali na slučaj oporezivanja takozvanih frilensera. Pažnja je usmerena na ključna pitanja pravne sigurnosti koja nastaju iz sudara promena koje su posledica savremenog doba i primene statičnih poreskih normi na okolnosti koje su bile nezamislive u vreme njihovog usvajanja. Istraživanje pokazuje da srpski propisi i relevantna praksa ne pružaju efikasnu zaštitu u ovakvim slučajevima, između ostalog jer princip legitimnih očekivanja kod nas još uvek nije naišao na značajniji odjek. Predlaže se institucionalni mehanizam koji uključuje izmene i dopune Zakona o poreskom postupku i poreskoj administraciji i barem jedan krug javnih konsultacija u cilju otklanjanja pravne nesigurnosti prouzrokovane neadekvatnom primenom poreskih zakona.The speedy reforms of Serbia's tax legislation, often introduced on the basis of comparative sources, has created a significant body of dormant legislation, due to the lack of knowledge and experience to implement them. The article explores some aspects of legitimacy of Serbian tax legislation, namely the consequences of the misalignment of tax law provisions with taxpayers behavior, using the example of unregistered freelancer taxation. The authors address fundamental legal certainty issues arising from the clash between changes brought on by innovation and imposition of static tax legislation to circumstances unimaginable at the time the legislation was enacted. Analysis has shown that Serbian legislation and caselaw do not provide an effective remedy for these cases, since the principle of legitimate expectations, as developed elsewhere in Europe, is still distant. The authors propose a specific institutional mechanism for overcoming uncertainty in similar situations
Open banking: Between cooperation and competition
Get PDFThe emergence of financial technology companies (fintechs) has spurred expectations that they will lead to large-scale disintermediation in finance and significantly disrupt the banking industry. Regulators in several jurisdictions have supported their market entry through the adoption of open banking policies, whose purpose is to facilitate third-party access to banking data, subject to customer consent. Data access has been seen as a competitive bottleneck in the banking industry, while customers hold the ultimate ownership over their data. This paper aims to critically assess proclaimed promises of open banking by analysing existing barriers to entry and market-based collaborations between banks and fintechs as identified in the literature. Since the expected effects can vary depending on the regulatory model embraced, the paper also outlines the economic trade-offs of different regulatory solutions. Consequently, the paper may help regulators who are considering introducing or designing open banking policies
Climate Change on the Policy Agenda of Central Banks in Central and Southeast Europe
No full textCentral bankers around the world have understood that climate-related risks are a challenge to financial stability and are slowly adjusting their mandates. Central banks in Central Europe (CE) and Southeast Europe (SEE) are voicing the issue of risk related to climate finance, and some of them are promoting and measuring the performance of sustainable finance activities to some extent. The priorities of the central banks in CE and SEE will, evidently, be aligned with the priorities set by the European financial sector regulators, notably with the priorities in banking supervision within the Single Supervisory Mechanism and the European Banking Authority’s requirements for banks to include ESG risks in their internal governance and risk management. This paper aims to contribute to the emerging literature on modalities of incorporation of ‘green’ factors into the policy toolboxes of central banks. It presents landmark examples of climate change initiatives on the policy agenda of the central banks in CEE and SEE, from central bank declarations and pledges, dedicated programmes, analytical commentaries and reports, to supervisory expectations based on non-binding guidelines, and formalised disclosure of climate risk exposure and risk management
On the proposal to introduce a tax on dogs
Get PDFU radu se bavimo (neformalnim) predlogom da se u Srbiji uvede porez na pse, koji bi plaćali vlasnici pasa, s aspekta osnovnih elemenata zakonskog opisa poreskog činjeničnog stanja takvog poreza. S obzirom na to da su psi živa bića, objekat oporezivanja mogao bi da bude jedino držanje, a ne vlasništvo, psa. Trebalo bi, uz to, praviti razliku između pasa – kućnih ljubimaca i pasa koji su specijalno obučeni za posebne namene. Nastojali smo da objektivno sagledamo kakav bi stvaran uticaj taj porez imao na promenu ponašanja nesavesnih vlasnika pasa, u smislu njihovog odgovornijeg odnosa prema drugim ljudima i životnoj okolini. Izneli smo predlog da se akcizom oporezuju luksuzni proizvodi za pse, koji nemaju značaj za zadovoljavanje njihovih potreba već je kupovina lični izbor pojedinih vlasnika. S druge strane, zalažemo se da se hrana za pse (i mačke) oporezuje po posebnoj (nižoj) stopi poreza na dodatu vrednost. Ukazali smo na neophodnost da komunalna policija primenjuje svoja zakonska ovlašćenja, upozorava i kažnjava vlasnike pasa, koji ne poštuju obaveze propisane za pravilno držanje pasa.In the paper, we deal with the (informal) proposal to introduce a tax on dogs in Serbia, which would be paid by dog’s owners, from the aspect of the basic elements of the legal description of the tax factual situation of such a tax. Given that dogs are living beings, the object of taxation should be the sole keeping, not the ownership, of the dog. In addition, a distinction should be made between dogs – pets and dogs which are specially trained for special purposes. We have tried to objectively examine real influence of this tax onto changing the behavior of negligent dog owners, in terms of their more responsible attitude towards other people and the environment. In our opinion, certain luxury products for dogs shall be subject to excise duty, because they do not meet dog’s needs but some owners purchase them for personal pleasure and even whimsy. On the other hand, we advocate for basic food for dogs (and cats) to be taxed at a special (lower) tax rate of the value added tax. Finally, we pointed out the necessity for the municipal police to finally use its legal authorities, warn and punish dog’s owners who do not comply with the prescribed obligations and rules regarding the keeping of dogs as pets
Revisiting the hill of Pnyx: The physical, rhetorical, and sociocultural contexts
Get PDFThis paper offers a holistic reconsideration and reexamination of what the transmitted texts say about the political and rhetorical processes on the hill of Pnyx in classical Athens. It has three specific aims: (1) to explore existing ancient literature references to the Pnyx as a physical and constitutional/political place; (2) to identify and discuss a wide range of aspects of rhetoric in action, or performance, in a suitable sample of symbouleutic (or political) speeches - specifically, the three Olynthiacs and the four Philippics of Demosthenes; and (3) to offer answers to the question about the how physical conditions and the architectural form of the Pnyx might have affected acoustics and delivery of speeches, and why the hill was chosen to be the location of the Athenian Assembly meetings
Digestive jurisprudence restated: On breakfast and digestion as bias-arousers
Get PDFDigestive Jurisprudence is the view that judicial decisions depend on what judges had for breakfast. The view is usually associated with Franks version of Legal Realism. The paper shows that, disputable as it is, that view comes from the philosophical background of Peirces pragmatism and the legal background of Holmes prediction theory. Peirces pragmatism was an account of concepts in terms of their predictable consequences. Holmes prediction theory was an account of law in terms of predictions of what judges will do. And Legal Realism focused on judicial behavior as determined by various factors including, in its most extreme and provocative version, breakfast quality and digestive processes. The paper does not ascertain whether the digestive view is true (to some extent); rather, it makes the working hypothesis that breakfast quality, or digestion quality, is not a sufficient condition of a certain outcome but, most likely, a bias-arouser
A review of the 2023 US Draft Merger Guidelines
Get PDFThe aim of this article is to provide a short overview of the 2023 US Draft Merger Guidelines and some interpretations of its impact on merger control practices. The US practice shows that merger control standards have been changed several times, in accordance with the need to increasingly consider economic efficiencies and the consequences of making wrong decisions, which could reduce innovation and other behaviours of undertakings that lead to an increase in economic efficiency and improve competition. Due to the fact that guidelines can influence how judges evaluate challenges to mergers, it remains to be seen how the final guidelines will enable the courts to understand and support the agencies views on antitrust enforcement
Ivana Miljuš: Načelo jednakosti "oružja" u krivičnom postupku, Univerzitet u Beogradu - Pravni fakultet, Beograd, 2022
Get PDFEuthanasia in the practice of the European Court of Human Rights
Get PDFThe paper aims to shed light on the interpretation of mercy killing, i.e., euthanasia, in European Court of Human Rights cases. This controversial phenomenon has a specific legal status. More specifically, due to the complexity of euthanasia, it is impossible to create universally accepted international standards. On the other hand, modern society creates a need to expand the legal boundaries regarding bioethical issues related to the compassionate end-of-life care. The European Court of Human Rights is a unique international organization that interprets universal legal documents, especially the European Convention on Human Rights, in the context of euthanasia. Bearing this in mind, it is important to collect and analyze the information resulting from the specific decision-making process of the European Court of Human Rights. The Courts past and future similar cases will certainly affect the future legal status of euthanasia both internationally and at the level of member states
