ЗАКОНСКО ЗАЛОЖНО ПРАВО ДРЖАВЕ ЗА ПОРЕЗЕ И ДРУГЕ ДАЖБИНЕ
STATE LEGAL PLEDGE FOR TAXES AND OTHER DUTIES

Summary/Abstract: The paper was created as a result of a master’s degree at the Faculty of Law in Belgrade in the civil law module (property law sub-module II). Pledge law has always been one of the great importance in people’s daily lives. Legal lien has its roots in Rome and Ancient Greece, and has undergone of many changes. It is interesting that the state no longer has priority in collecting its receivables as before, a registered pledge is introduced in the most of modern systems, and the state as a creditor should be entered in certain registers in order to acquire a certain order in collecting its receivables and thus provide more secure billing.

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