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Rome Double Tax Convention: The First Multilateral Treaty for the Purpose of Avoiding Double Taxation
No full textThis paper presents the story of the world's first multilateral double taxation treaty, a treaty concluded in Rome after the end of World War I by all the successor states of former Austria-Hungary with the exception of Czechoslovakia. On the centennial of this treaty the authors first present its historical, legal and economic background and attempt to determine which of the quite few already existing double taxation treaties served as the model for a document which preceded the work done under the auspices of the League of Nations on the topic of double taxation. Concluding that it was the 1899 Austria-Hungary/Prussia double taxation treaty which served as inspiration for the drafters of the 1922 Rome double tax convention, the authors continue to analyse and compare their individual provisions. Subsequently, the authors turn to the question of why this multilateral treaty never came into force and present interesting historical data found in the archives of Yugoslavia. In the end, the authors conclude that the tale of the Rome double taxation convention reminds us in our modern environment about the values of common sense even in adverse political circumstances and clearly shows that multilateralism should not be abandoned as a prospective option
The Unshell Directive Proposal in a nutshell: Open questions
Get PDFPredmet rada je nedavno objavljeni Predlog direktive o utvrđivanju pravila za sprečavanje zloupotrebe shell entiteta u poreske svrhe i izmeni Direktive 2011/16/EU - tzv. Predlog unshell direktive. Autorka najpre identifikuje elemente postojećeg legislativnog okvira EU koji su doprineli rasprostranjenoj upotrebi shell entiteta sa ciljem izbegavanja poreza u okvirima jedinstvenog tržišta i objašnjava kontekst u kome je Predlog formulisan. Srž rada predstavlja detaljna analiza anti-abuzivnog mehanizma predviđenog Predlogom, kao i razmatranje osnovnih problema koji se u vezi sa njegovim funkcionisanjem mogu očekivati. Takođe, u radu se ispituju efekti Predloga na srpske obveznike poreza na dobit pravnih lica. Autorka zaključuje da Predlog zaslužuje određene izmene, odnosno preciziranja, pre svega u pogledu načina regulisanja interakcije sa postojećim opštim antiabuzivnim merama sadržanim u nacionalnim zakonodavstvima država-članica, kao i u pogledu odabira indikatora supstance na kojima se zasniva funkcionisanje antiabuzivnog mehanizma koji se njime uvodi.The paper analyses the recent European Commission's Proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU, commonly referred to as the Unshell Directive Proposal. The author firstly identifies the features of the existing EU legislative framework contributing to the widespread utilization of shell entities for tax avoidance purposes and clarifies the policy context in which the Unshell Directive Proposal was drafted. She further provides a detailed analysis of the anti-avoidance mechanism introduced thereby and discusses a number of questions which the said mechanism raises. In addition, the author assesses its effects on Serbian corporate taxpayers. She concludes that the envisaged anti-avoidance mechanism deserves further refinement, not least in regards to its interaction with Member States' general anti-avoidance measures, as well as with respect to the economic substance indicators on which it is based
Compatibility of principles of administrative procedural law
Get PDFČlanak se bavi načelima upravno-procesnog prava Srbije, ali ima i širi domašaj s obzirom na evropska načela "dobre uprave". Načela čiste upravne procedure i one upravno sudske su - polazno uzev - bitno drugačija. Kako zbog prirode i "duha" ovih postupaka, tako i zbog njihove arhitektonike. No, između njih se pronalaze i značajne veze, imajući u vidu sukcesivnost toka upravne i upravno-sudske delatnosti, kao definitivne, kontrolno-pravne funkcije. Ako ih gesla oficijelnosti i dispozitivnosti ponajviše odvajaju, kao i položaj glavnih učesnika u tim postupcima - pored dvostepenosti upravnog, odnosno jednostepenosti sudskoga rada u upravnom sporu - tako ih pojedina načela, kao što su zakonitost, istina, postulat razumnosti roka odlučivanja, utvrđivanje činjenica na usmenoj javnoj raspravi uz zakonski predviđena odstupanja), pravnosnažnost, kao i upotreba jezika - čine bliskim.The article is dealing with the principles of administrative procedural law of Serbia but is also of importance from the point of view of European principle of "good administration". Principles of pure administrative procedure and those of administrative dispute are substantially different. But, having in mind succession in the course of administrative procedure and administrative dispute existing connection between principles of two procedures is obvious. While principle of publicity and principle of dispositivity are contrary to each other, as well as the position of the main participants in mentioned procedure, some principles, as principle of legality, principle of reasonable time for decisionmaking, establishing the facts at an oral public hearing, principle of finality, use of language, etc. - make them familiar
Alternative dispute resolution of insurance disputes according to Law on consumer protection: The privilege of exemption or discrimination of insurance
Get PDFJedna od najznačajnijih novina Zakona o zaštiti potrošača iz 2021. godine je uvođenje obavezne medijacije za trgovce. Ali, domašaj navedene izmene može se ceniti tek kada se ima u vidu da postoje oblasti u kojima se odeljak koji uređuje vansudsko rešavanje sporova ne primenjuje. Jedna od njih je oblast finansijskih usluga. Narodna banka Srbije donela je podzakonski akt kojim je bliže uredila vansudske procedure u oblasti osiguranja. Autorka se bavi pitanjem opravdanosti izuzimanja sektora osiguranja od obavezne medijacije na predlog potrošača. Da li će takvo rešenje doprineti unapređenju zaštite potrošača usluga osiguranja u postupku medijacije? Ili će sektor osiguranja i dalje čamiti u mraku? Da li je osiguranje zaista toliko "posebno" da zaslužuje privilegiju izuzeća? Ili se u stvari radi o diskriminaciji osiguranja, koja na duže staze pogađa korisnike usluga?Introduction of mandatory mediation for professionals is one of the most important legal novelties of Law on consumer protection (2021). But the range of above-mentioned change could be assessed only when it is borne in mind that there are areas in which the sector governing alternative dispute resolution does not apply. Financial services are one of them. Central bank of Serbia passed a bylaw which regulated it in more details alternative dispute resolution procedures in the field of insurance. Th e author is dealing with the issue of justification of exemption of insurance sector from mandatory mediation. Whether such a solution will contribute to the improvement of consumer protection in the mediation process? Or the insurance sector will continue to languish in the dark? Whether insurance is really so "special" that it deserves the privilege of exemption? Or it is in fact discrimination of insurance, which in the long run affects consumers of insurance services
Public enterprises: Old and new challenges
Get PDFU ovom radu, autor analizira pravila kojima su regulisana javna preduzeća. Nakon izlaganja o terminološkim problemima, data je definicija javnih preduzeća. Ukazano je na nepotrebnost postojanja javnih preduzeća kao posebne vrste privrednih subjekata, kao i na to da je potrebno sačiniti usaglašenu strategiju u pogledu budućnosti svih javnih preduzeća, a ne samo onih čiji je osnivač država. Takođe, istaknuta je i potreba usaglašavanja zakona, kao i neophodnost prilagođavanja pravila o organima javnih preduzeća potrebama više osni vača. Dalje su prikazane razlike između pravila o upravljanju javnim preduzećima i privrednim društvima. Autor zaključuje da je neophodno načelno primeniti opšta pravila i na javna preduzeća, pri čemu se pojedina specijalna pravila mogu predvideti opštim ili posebnim zakonom. Na kraju, obrađeno je i pitanje uravnotežene zastupljenosti polova u organima upravljanja i nadzora javnih preduzeća.In this paper, the author analyses rules which regulate public enterprises. The definition of public enterprises is provided after presenting the terminological issues. The paper points out that the existence of public enterprises as a special type of business entities is unnecessary, as well as that coordinated strategy regarding the future of all public enterprises, not only those founded by the state, should be drawn up. Also, the need to harmonize laws is highlighted as well as the necessity of adjusting the rules regarding the organization of public enterprises to the needs of multiple founders. Furthermore, the differences between the rules on the management of public enterprises and commercial companies are described. The author concludes that, in principle, it is necessary to apply general rules to public enterprises as well, whereby any special rules may be stipulated by general or special law. Finally, the issue of gender balance on management and supervisory boards of public enterprises is also examined
Extrajudicial eviction
Get PDFAutorka razmatra pojam vansudske evikcije u našoj pravnoj teoriji i praktične situacije u kojima je ona dopuštena. Sporno je pitanje da li je za ostvarivanje prava na zaštitu u slučaju vansudskog uznemiravanja neophodno da sticalac pokrene tzv. "izazivačku parnicu" protiv trećeg lica koje tvrdi da mu određeno pravo pripada. Od odgovora zavisi da li je neophodno da sud utvrdi postojanje prava trećeg, što bi negiralo postojanje vansudske evikcije. Nakon analize istorijskog poimanja instituta i njegove evolucije, različitih stanovišta naših pravnih autora, kao i rešenja švajcarskog i francuskog prava, autorka zaključuje da postoje situacije u kojima će pribavilac uživati pravo na zaštitu, a da pravo trećeg lica sud nije utvrdio. Pribaviocu se zaštita priznaje ukoliko je pravo trećeg očigledno osnovano i ako je po drugom osnovu pribavio pravo u onom obimu u kome je trebalo da ga pribavi teretnim ugovorom. Na kraju, razmatra se odnos ZOO prema vansudskoj evikciji.Author discusses extrajudicial eviction in legal theory and practice. It is debatable whether the acquirer must initiate the "provocative litigation" against a third party who claims that a certain right belongs to him in order to exercise the rights regarding eviction in the case of extrajudicial harassment. The positive answer would deny the existence of extrajudicial eviction. After analysing the historical evolution of the institute, different views of legal authors, the legislative attitude in domestic and comparative law, author concludes that there are situations in which the acquirer will enjoy the right to protection regardless of if the right of the third party was established by the court. Protection shall be granted if the right of the third party is established on a firm basis and if the acquirer has acquired the right on the different basis to the extent that he should have acquired by a contract
Elements of the principle of determination of truth in the procedural rules of the International Criminal Court
Get PDFOsnovni cilj ovog rada odgovor je na pitanje da li je i, ako jeste, u kojoj meri načelo utvrđivanja istine prihvaćeno u procesnom pravu Međunarodnog krivičnog suda. Autor, uz osvrt na najznačajnije teorijske stavove, analizira sve glavne stadijume postupka i u svakom od njih razmatra normativna rešenja propisana pod uticajem ovog načela. Istovremeno istražuje i odudaranja od načela utvrđivanja istine, shvaćenog na kontinentalno-evropski način. Na osnovu sprovedene analize, određuju se dometi načela utvrđivanja istine u pomenutom krivičnom postupku. Posebno se naglašava kako je uticaj ovog načela najvidljiviji u početnim fazama postupka (istraga i optuženje), dok je sve slabiji u kasnijim procesnim stadijumima. Polazeći od značaja i istorijske uloge Međunarodnog krivičnog suda, autor razmatra da li bi bilo poželjno potpunije prihvatanje načela utvrđivanja istine u normativnom okviru postupka pred ovim sudom.The main goal of this paper is to reveal if the principle of determination of truth, understood in its traditional, continental law manner, is accepted in the criminal procedure of the International Criminal Court (ICC) and to which extent. In order to fulfill that goal, the author analyses main phases of the proceedings before ICC and points out in each of them the rules which derive from the principle of determination of truth. Also, the author explains and polemicizes with the main theoretical approaches to this issue. Furthermore, some of the most visible normative solutions that are contrary to the principle of determination of truth are being emphasised. Guided by the results of the conducted analysis, the author measures the scope of the principle of determination of truth in the ICC criminal procedure. Therefore, it has been determinated that the influence of the said principle is at its most visible in the early stages of the proceedings (investigation and confirmation of charges), while it fades out in its later stages. Finally, it is being discussed whether it would be better to incorporate the principle of determination of truth to a larger extent in the procedure before ICC, having especially in mind a great importance and historical role that ICC has (or, better said, aspires to have)
Mišćenić Emilia, Silvija Petrić: Nepoštenost valutne klauzule u CHF i HRK/CHF kreditima (Unfairness of Currency Clause in CHF and HRK/CHF Loans), Narodne novine, Zagreb, 2020
Get PDFMihailo Konstantinović on right of reply and on abuse of right of reply bonus: Authors understanding of right of reply
Get PDFMihailo Konstantinović je autor prve monografije o pravu odgovora u regionu (1926). Zagovara francuski model odgovora dok domaća literatura, sudovi i jugoslovenski Zakon o štampi 1925 prihvataju nemačko rešenje. Francusko uređenje smatra strožim za štampu a blažim za tražioca odgovara. Zastupa relativni karakter prava odgovora koji se može kontrolisati doktrinom zloupotrebe prava. Autor napisa obrađuje: koliko odgovaraju réponse i inostrani nazivi; koje vrste odgovaraju minimum-pojmu odgovora; koja su prava bliska pravu odgovora a koja različita; funkcija i priroda prava odgovora; izuzeci od prava odgovora i zloupotreba prava kao supsidijerni izuzetak; posebno mesto prava odgovora među subjektivnim pravima; pravo odgovora ne uklapa se u pravnički binarni kod i predstavlja spoj prava i pravne indiferentnosti; poređenje posesorne zaštite i zaštite ličnosti putem odgovora.Mihailo Konstantinović authored the regions first monography on right of reply in 1926-1927. His monography promoted the French model of right to reply, as opposed to the German model adopted in local literature, the courts and legislation. He argued that French solution was stricter for the press, but less stringent for a rights holder. He defended the position of the relative nature of right, which could be controlled by implementation of the abuse of right doctrine. The author analyzes: the suitability of the terms réponse and others; rights close to right of reply; the purpose and nature of right of reply; exceptions to the right and prohibition of abuse of rights as subsidiary exception; the special place of right of reply among another subjective rights; right of reply not corresponding to legal binary code, representing a juncture of law and legal indifference; possessory protection vs. personality protection through reply