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On enforcement in digital assets
Get PDFU centru naše analize u ovoj prilici našlo se prinudno namirenje izvršnih poverilaca iz digitalnih dobara. Pri tom, potraživanje može da glasi na kripto dobra, ali i na nacionalnu ili stranu valutu. Iako zakonodavac ne isključuje mogućnost da se u izvršnom postupku namire i potraživanja obezbeđena zalogom, takav razvoj događaja će u praksi biti srazmerno manje zastupljen. Po pravilu će, za slučaj neizmirenja ugovorne obaveze, založni poverilac, putem samoizvršivog (pametnog) ugovora, za sebe ugovoriti vansudsko namirenje preuzimanjem predmeta zaloge. Stoga je akcenat u radu stavljen na prinudno namirenje onih potraživanja koja nisu obezbeđena. Digitalna imovina je posebnim zakonom izrečno regulisana u srpskom pravu. Međutim, prinudnom izvršenju na digitalnim dobrima nije poklonjena primerena pažnja. Zakonodavac u materijalnopravnoj normi krajnje šturo upućuje da će se u pogledu izvršenja na digitalnoj imovini primenjivati Zakon o izvršenju i obezbeđenju, a da ni odnosna porocesnopravna norma o izvršenju na drugim imovinskim pravima izvršnog dužnika (patent, žig i drugo) nije mnogo opširnija. Od stupanja na snagu Zakona o digitalnoj imovini, u ovom pogledu se ništa značajnije nije promenilo, pravna književnost je ostala nema u pogledu prinudnog namirenja neobezbeđenih poverilaca iz digitalne imovine. Izgleda da u sudskoj praksi nije bilo predloga za izvršenje na digitalnoj imovini, tako da domaći sudovi nisu obajavljivali svoj stav ovim povodom. Kod takvog stanja stvari, pred pravnim piscima se otvaraju dva puta: jedan jednostavniji i dobro popločan koji počiva na tvrdnji da je prinudno izvršenje na digitalnim dobrima u srpskom pravu do izrečnog zakonskog normiranja posebnog sredstva izvršenja nedopušteno i drugi "puteljak kroz trnje" po kome je na osnovu postojećih propisa u našem pravu dopušteno izvršenje na digitalnim dobrima, ali da bi imajući u vidu imperativ pravne sigurnosti i međunarodne akte usmerene na harmonizaciju prava izvršenja de lege ferenda, bez odlaganja, trebalo detaljno formulisati procesne norme u pogledu posebnog sredstva izvršenja koje bi naročito vodile računa o prirodi i specifičnim odlikama digitalnih dobara.Digital assets are becoming increasingly important in today's society. Crypto currencies and crypto-tokens are considered as property by market participants and, more recently, by the courts. Recognition of the economic value of digital assets has also raised the issue of the possibility of forced execution on this subject - matter. As of 2020, digital property in the Republic of Serbia is regulated by a special law, including the collection of claims secured by digital assets. However, for the execution of unsecured claims on digital assets, the legislator refers to the general rules of the Law on Enforcement and Security. Such a legislative approach raises numerous dilemmas. It remains unclear: which enforceable title can be used as a basis for execution against digital assets; what kind of claims can be settled in this way; how the creditor has to specify the subject - matter of the enforcement; how to prevent the debtor from disposing of digital assets despite the commencement of enforcement procedure; how to secure the cooperation of debtors as well as third parties (i.e. custodians) in terms of information disclosure, transfer of private key etc. The very nature of crypto assets implies decentralisation, volatility and the ability to vanish ("disappearability"). These inherent characteristics make cryptoassets the challenging subject for enforcement. Accordingly the legal rules in this case should be fine-tuned in a way that is to a reasonable extent creditor-friendly in terms of efficiency, without neglecting the appropriate balance with the principle of proportionality in enforcement, as well as the compliance of enforcement agents' actions with fundamental rights and ethical principles, such as the protection of privacy etc. Digital assets can easily be transferred - "in the blink of an eye" - from one account to another, from an online wallet to an offline wallet, from one owner to another or (divided into smaller parts) to multiple owners, from one digital assets to another, from one jurisdiction to several etc., which makes the enforcement process extremely complex and, in some cases, even impossible. Therefore, enforcement procedure on digital assets must be particularly urgent. In this context, it is common for the creditor to request some form of interim measure - a pre-judgment attachment of digital assets - which the court should decide on in a short period of time. Ideally, this measure should have global effect, not limited to a single state or jurisdiction. In legal literature, such a measure is generally referred to as a "worldwide freezing order", which is intended to be universally enforceable without prior recognition by national courts. In addition, the law should allow the creditor to seek an injunction in respect of specific digital assets without identifying the holder(s) - in relation to unknown person(s)
The punishment ground of complicity in the stricter sense, with special regard to aiding and abetting
Get PDFU radu je najpre predstavljeno, a potom i kritikovano sedam najvažnijih shvatanja u pogledu osnova na kojima se zasniva kažnjivost oblika saučesništva u užem smislu, pre svega pomaganja. Konkretno se radi o sledećim učenjima: teorija o učešću u krivici, teorija o učešću u nepravu, solidarisanje kao osnov kažnjivosti, čista teorija prouzrokovanja, akcesorno orijentisana teorija prouzrokovanja, teorija akcesornog napada na pravno dobro, kao i princip intenziviranja kao osnov kažnjivosti. Naposletku je ukazano na dodatne kritike pomenutih shvatanja, uz zaključno određenje da je najmanje sporna i ponajviše u duhu važećeg zakonodavstva teorija akcesornog napada na pravno dobro.In this paper, the seven most important opinions about the punishment ground of complicity in the stricter sense, with special regard to aiding and abetting, have been presented and critically assessed. This involved the following doctrines: The Theory of Participation in the Guilt, the Theory of Participation in the Wrong, Solidarity as Punishment Ground, the Pure Theory of Causation, the Accessoriness-Oriented Theory of Causation, the Theory of the Accessory Attack on the Legal Good, and the Intensification-Principle. Lastly, additional criticism, beyond the officially acknowledged critical voices, has been expressed. It was concluded that the least controversial and at the same time the theory closest to the legal text, therefore the most acceptable one is that of the Accessory Attack on the Legal Good
Arbitration in smart contracts disputes: A look into the future
Get PDFBlokčejn tehnologija polako ali sigurno ulazi u sferu prava, što utiče na nastanak novih instituta. Jedan od najaktuelnijih su pametni ugovori sa glavnom karakteristikom automatskog izvršenja ugovornih obaveza. Tehnološki stručnjaci smatraju da upotreba pametnih ugovora doprinosi nestanku sporova. Autor u radu nastoji da dokaže da ta tvrdnja nije u skladu sa realnošću analizom sporova koji će se javljati u ovoj oblasti, i onih klasičnih iz ugovornog prava i potpuno novih koji će nastati zbog specifičnosti novog instituta. U centralnom delu rada se ispituje da li je arbitraža idealan forum za rešavanje tih sporova. Razmatra se odnos između klasične i blokčejn arbitraže sa rezultatom pregleda sporova koji će se rešavati na do sada poznat način te onih koji su podobni za novonastali mehanizam. Autor daje pozitivan odgovor na to pitanje, smatrajući da će upravo prilagodljivost i otvorenost arbitraže za promene biti njena dominantna prednost i u toj grupi sporova.The paper explores the growing integration of blockchain technology in the legal field, specifically focusing on the emergence of smart contracts with their automated execution of contractual obligations. Technology experts believe that the use of smart contracts contributes to the eradication of disputes. However, the author challenges this claim while analyzing the disputes that may arise in this area, including classic contract law disputes and new issues specific to smart contracts. The paper focuses on whether arbitration is the optimal forum for resolving these disputes. The relationship between traditional and blockchain arbitration is explored, examining disputes that would be resolved using established methods and those suitable for the newly created mechanism. The interests of traditional arbitration do not coincide with those of blockchain arbitration. Both should cooperate and take advantage of each other. The author asserts that the flexibility and adaptability of arbitration will be its dominant advantage in addressing these disputes
General anti-avoidance rules : doctoral dissertation
Get PDFPredmet disertacije su opšta antiabuzivna pravila. Reč je o najmoćnijem i najkontroverznijem sredstvu koje poreske jurisdikcije imaju na raspolaganju za suzbijanje zakonite nelegitimne poreske evazije. Povod za istraživanje predstavlja u domaćoj literaturi univerzalno rasprostranjeno stanovište, prema kome načelo fakticiteta, propisano čl. 9 Zakona o poreskom postupku i poreskoj administraciji, predstavlja opšte antiabuzivno pravilo. Sa ciljem da se preispita navedeno stanovište, u radu se sprovodi konceptualno razgraničenje uloge opšteg antiabuzivnog pravila od uloge drugih pravnih instituta koji se u uporednopravnoj teoriji i praksi dovode u vezu sa funkcionisanjem sistema zaštite od zakonite nelegitimne poreske evazije. Zatim se pristupa funkcionalnoj uporednopravnoj analizi opštih antiabuzivnih pravila, kako bi se identifikovali nužni konstitutivni elementi i uobičajene pravne posledice primene tog pravnog instituta. Autorka zaključuje da načelo fakticiteta ne predstavlja opšte antiabuzivno pravilo, već spoj tri različita poreskopravna koncepta usmerena na ispravno utvrđivanje činjenica od značaja za oporezivanje, u čijem temelju je načelo sposobnosti plaćanja. Takođe se ispituju ograničenja koja za formulaciju i implementaciju opštih antiabuzivnih pravila u određenoj jurisdikciji proizlaze iz prava EU i poreskih ugovora primenljivih u toj jurisdikciji. Opšta antiabuzivna pravila analiziraju se takođe iz perspektive osnovnih ustavnih načela od značaja za oporezivanje, sa ciljem da se ukaže na njihove međusobne neusaglašenosti. Zbog toga se poseban deo disertacije bavi ocenom raznovrsnih instrumenata zaštite prava poreskih obveznika u kontekstu primene opšteg antiabuzivnog pravila. Nalazi istraživanja sublimirani su u vidu de lege ferenda predloga za formulisanje opšteg antiabuzivnog pravila prilagođenog potrebama i mogućnostima srpskog poreskog sistema.This doctoral dissertation deals with general anti-avoidance rules – the most powerful and highly controversial tool utilized by tax jurisdictions in the fight against tax avoidance. Motivation for the present research stems from the position, universally accepted in the Serbian tax literature, that the principle of facticity, stipulated under Art. 9 of the Law on Tax Procedure and Tax Administration, represents a general anti-avoidance rule. In order to challenge the said position, the author endeavours to establish a conceptual demarcation between the role attributed to general anti-avoidance rules and the role ascribed to other legal concepts comparatively regarded as a part of the legal framework for the prevention of tax avoidance. Furthermore, a functional comparative analysis of general anti-avoidance rules is carried out for the purpose of identifying their essential constitutive elements, as well as the usual legal consequences of their application. The author concludes that the principle of facticity cannot be regarded as a general anti-avoidance rule, but rather as an amalgam of three different legal concepts directed at the correct assessment of facts relevant for taxation, at the core of which is the ability to pay principle. The research further focuses on identifying the constraints on the formulation and implementation of national general anti-avoidance rules stemming from the EU law, as well as from double tax treaties in force in the relevant jurisdiction. General anti-avoidance rules are also analysed from the perspective of the constitutional principles relevant for taxation, with the aim of identifying the crucial points of friction between them. As a result, a separate part of the dissertation is dedicated to the assessment of various mechanisms for the protection of taxpayers’ rights in the context of the application of general anti-avoidance rules. The main research findings are incorporated into de lege ferenda recommendations for the design of a general antiavoidance rule tailor-made according to the needs and capacities of the Serbian tax system
Challenges of the consolidation of judiciary as an independent branch of authority in Serbia at the beginning of the 21st century : doctoral dissertation
Get PDFProces konsolidacije sudske vlasti kao nezavisne grane vlasti veoma je kompleksan, odigrava se u nekoliko faza i zahteva ispunjenje mnoštva uslova. Pošto je opseg potencijalnih društvenih faktora koji mogu uticati na sudstvo preopširan, predmet ovog istraživanja je uticaj strukturalnih (egzogenih) i akterskih (endogenih) društvenih faktora na konsolidaciju sudstva kao nezavisne grane vlasti u savremenoj Srbiji. Kroz rekonstrukciju specifičnog društvenog konteksta, rad ima za glavni cilj da: a) identifikuje društvene determinante (ekonomske, političke i kulturno–profesionalne) i b) ustanovi njihov međusobni odnos i relativni intenzitet uticaja na stvaranje nezavisnog sudstva. Pod relativnim intenzitetom se podrazumeva poređenje intenziteta i značaja različitih društvenih faktora jednih u odnosu na druge. Istraživanje se oslanja na teoriju strukturacije Entoni Gidensa (Anthony Giddens) da su akteri zapravo kreativni „agenti“ koji imaju sposobnost da kroz praksu, svojim delanjem proizvode nove strukture, dok sa druge strane, oni mogu da prihvate da reprodukuju postojeće strukture tako što žive u okvirima zatečenih obrazaca i rutina. S tim u vezi, pokušali smo da otkrijemo da li strukturalni faktori uslovljavaju delanje aktera, kao i da li i na koji način akterski faktori zauzvrat reprodukuju strukturalne faktore. Iako je sudijska delatnost, kao jedna od najstarijih profesija, oduvek bila predmet pravnog normiranja, tema mnogih naučnih i laičkih rasprava i polemika, uočava se deficit u integralnom tj. interdisciplinarnom pristupu predmetnom fenomenu. Stoga smo se opredelili da ovu pravnu oblast istražimo kombinovanjem različitih naučnih prizmi – pravne i sociološke, oslanjanjem primarno na kvalitativne i kvantitativne sociološke metode – razgovora, upitnika i fokusirane grupne diskusije. Tako da su polazne hipoteze proverene kroz obimno empirijsko istraživanje – 620 upitnika, 52 polustrukturisana intervjua i 3 fokusirane grupne diskusije, sve sa sudijama iz sudova opšte nadležnosti u Srbiji (osnovni sud, viši sud, i apelacioni sud). Dobijeni rezultati su potvrdili osnovnu istraživačku hipotezu da kumulativno dejstvo strukturalnih i akterskih društvenih faktora otežava konsolidaciju sudstva kao nezavisne grane vlasti u savremenoj Srbiji. Prema mišljenju ispitanika, društveno-ekonomski i društveno-politički faktori kao strukturalni činioci doprineli su da materijalni položaj, uslovi za rad sudija i različite vrste političkih uticaja predstavljaju možda najveći izazov unapređenju položaja sudija u Srbiji. Takođe, ispitivani kulturni i profesionalni faktori kao akterski faktori na različite načine otežavaju konsolidaciju sudstva kao nezavisne grane vlasti u savremenoj Srbiji, te prema mišljenju ispitanika u velikoj meri ne doprinose većem stepenu nezavisnosti.The process of consolidating of the judiciary as an independent branch of government is а very complex, takes place in several stages and requires the fulfillment of many conditions. Since the range of potential social factors that could influence on judiciary is too broad, the subject of this research is the influence of structural (exogenous) and actor (endogenous) social factors on the consolidation of the judiciary as an independent branch of government in contemporary Serbia. Through the reconstruction of the specific social context, the main goal of this thesis is a) to identify social determinants (economic, political and cultural-professional) and b) to establish their mutual relationship and relative intensity of influence on the creation of an independent judiciary. Relative intensity means a comparison of the intensity and importance of different social factors, one in relation to the other. The research relies on Anthony Giddens’ theory of structuration that actors are actually creative “agents“ who have the ability to produce new structures through their practice, while on the other hand, they can accept to reproduce existing structures by living in frameworks of found patterns and routines. In this regard, we tried to find out whether structural factors condition the action of actors, as well as whether and in what way actor factors in turn reproduce structural factors. Although the judicial profession, as one of the oldest professions, has always been the subject of legal norms, the topic of many scientific and lay discussions and polemics, there is a deficit in the integral ie. interdisciplinary approach to this phenomenon. Therefore, we decided to analyze this legal area by combining different scientific prisms – legal and sociological, primary qualitative and quantitative sociological methods – conversations, questionnaires and focus group discussions. So the initial hypotheses were verified through extensive empirical research – 620 questionnaires, 52 semi-structured interviews and 3 focus group discussion with judges from courts of general jurisdiction in Serbia (primary court, higher court, and appellate court). The obtained results confirmed the main research hypothesis that the cumulative effect of structural and actor social factors burdened the consolidation of the judiciary as an independent branch of government in contemporary Serbia. According to the respondents, socio-economic and socio-political factors as structural factors have contributed to the fact that the material position, the working conditions in the court and different political influences represent perhaps the biggest challenge to the improvement of the position of judges in Serbia. Also, the examined cultural and professional factors as actor factors, in many ways make it difficult to consolidate the judiciary as an independent branch of government in contemporary Serbia, and according to the opinion of the respondents, they greatly hinder the independence of judiciary
"The nature of things" and the range of administrative dispute
Get PDFU članku autor nastoji da ispita neophodnost kategorije "priroda stvari", kovanice upotrebljene na više mesta u ovdašnjem Zakonu o upravnim sporovima. Ona se poglavito, ali ne i isključivo, vezuje za omeđivanje spora pune sudske jurisdikcije. Upravno-sudska stvar, kao sporna, izrasta iz upravne stvari, kao vansporne, čija se zakonitost ispituje u upravnom sporu. A u domaćem pravu, domet spora pune jurisdikcije - kod kojeg sud, pored klasičnih upravno-sudskih ovlašćenja kasacije, poseduje i koristi i druga, za njega netipična (upravna, parnična disciplinska...), ima dva zakonska noseća stuba čiju ispunjenost, u rangu uslova, ceni sud: "prirodu stvari" i raspoloživo neophodno činjenično stanje. Inače, sudska puna jurisdikcija u upravnom sporu ne remeti načelo podele vlasti: njen cilj je potpuna, delotvorna i ekonomična, osobito blagovremena zaštita subjektivnih javnih prava i na zakonu zasnovanih interesa. Upravno sudstvo kao sistem je u načelu zaštitno-operativni. Autor nalazi da je preko potrebna jedna principijelna sudska lista - u obliku pravnog stava Upravnog suda - orijentaciono izuzetih od odlučivanja u punoj jurisdikciji. No, izvan toga, sud ne bi smeo da izgubi i domen sopstvene ocene kada će se upuštati u punu sudsku jurisdikciju, a kada ne. Razume se, izvan diskrecionih upravnih stvari, tuđih sudskom meritornom rešavanju, kao i onih situacija kada je puna sudska jurisdikcija zakonski obavezna. U datom miljeu, zaključuje autor, kategorija "prirode stvari" je suvišna kao nejasni ograničavajući faktor pune sudske jurisdikcije.Judicial full jurisdiction in administrative dispute does not disturb the principle of separation of powers: its objective is complete, effective, economic, and timely protection of subjective rights and interests. Firstly, it goes without saying that administrative jurisdiction is in principle protective-operational mechanism. At the same time public administration should do its job, and in everything legally and properly - not to hide behind the hypothetical complete intervention of the administrative judiciary (both judicial and administrative, in two steps). It is necessary to adopt general catalogue - in the form of legal position of the administrative court - of administrative matters that are exempted from full jurisdiction. Apart this, the Court reserves the right to assess when to engage in full jurisdiction and when not. De lege ferenda, Law on administrative disputes should not refer to the possibility that lex specialis laws exclude full jurisdiction in specific administrative matters. It should be the issue of discretionary powers. It is also legitimate to prevent ping pong in the field of administrative-judicial disputes. De lege ferenda, it would be necessary that after one cancellation of the contested administrative act (the same is the case when establishing that the silence was unfounded) and the non-compliance with that judgement, the court's full jurisdiction would be mandatory, regardless of the nature of the matter, except when there is an administrative discretionary assessment. Summa summarum, in the entire given milieu, the category of "nature of the things" is redundant, i.e. it represents unclear limiting factor of full jurisdiction
Building Transversal Skills and Competences in Legal Education
Get PDFAt the time when law graduates are facing new challenges in the constantly changing labor market, the main task of law schools as well as law professors is to educate undergraduates to become above all competent and ethical lawyers. Education should adequately prepare students for the working environment in or outside the legal profession. Curricula (including extra-curriculum activities), in addition to formal legal courses, needs to be enriched with continuous training to develop transversal competences. To meet this aim and to map the gaps of the current (traditional) model of law teaching from the students’ perspective, we have conducted a large-scale online survey with students at the Faculty of Law, University of Belgrade. The empirically obtained results, enabled us to identify and systematize the educational needs of law students that require further improvement. Having in mind that one of the main evaluation criteria of quality and success of the educational and teaching program is the level of graduates’ employability, an additional goal of this explorative research is to provide guidelines for the modernization of legal education, primarily in Serbia, but at the law faculties in the region as well
Reconfiguring FDI dependency: SMEs as emerging stakeholders in an advanced peripheral export-led growth model
Get PDFPolitical economy scholarship on Eastern European countries identifies their export-led growth models as dependent on foreign direct investors (FDI). This paper argues that small and medium enterprises (SMEs) are another important cohort of exporters for at least some of these countries. We attribute the success of exporting SMEs to the rise of new technologies and production processes, which have allowed economic agents from peripheral countries to engage with global value chains and international business-to-business trade directly, rather than via FDI. We empirically draw on an in-depth case study of Serbia, combining macroeconomic analysis and 145 interviews with exporting SMEs. The country made a notable switch from consumption- to export-led growth in the aftermath of the 2008 crisis, despite lagging in FDI attraction. To address this puzzle, we show that internationalization of SMEs became an additional driver of the country's exports. Then examining how these exporters have internationalized, we find that firm co-location is not a main source of knowledge exchange for them. Instead, they emphasize the importance of drawing upon translocal sources of knowledge exchange for international competitiveness. Using SME owners' networks abroad, immigration experiences, clients from online platforms, and contacts from outsourcing opportunities has provided them with the knowledge needed to become innovative, and to repurpose the old socialist industrial resources they had at their disposal. Since exporting SMEs and their multi-level agency is an empirically under-researched phenomenon in the region, future studies on peripheral export-led growth models should explore economic and political implications of this growth coalition further