Зборник радова "Противрјечја савременог права" Том III
Collection of papers "Contradictions of the Contemporary Law" Vol III
10th Scientific Conference on the Occasion of the Day of the Faculty of Law. The conference was held on October 30, 2021 in Pale
Contributor(s): Sandra Stjepanović (Editor), Radomir V. Lukić (Editor), Dimitrije Ćeranić (Editor)
Subject(s): Social Sciences, Law, Constitution, Jurisprudence
Published by: Правни факултет Универзитета у Источном Сарајеву
- Print-ISBN-13: 978-99938-57-67-9
- Page Count: 439
- Publication Year: 2022
- Language: English, Serbian, Italian
Diffusione del diritto romano e sistemi giuridici: Lettera di saluto
Diffusione del diritto romano e sistemi giuridici: Lettera di saluto
(Dissemination of Roman Law and Legal Systems: Welcome address)
- Author(s):Pierangelo Catalano
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:1-9
- No. of Pages:9
- Keywords:Citizenship; Eurasia; Universalism; La Pira; Peace; Novi Sad;
- Summary/Abstract:1. European Union versus Roman model? Many countries nowadays Reject people who are different, especially migrants. This contradicts Roman concept of citizenship. 2. Eurasia. Legal unity of Eurasia can rest on Roman law understood as a "system of good and equity" as opposed to unified "Western law" or even so called "global law". Studying Roman law is beneficial in the context of "Eurasian solidarity". 3. From Karl Marx to venerable Giorgio La Pira. It is interesting to note the significance Karl Marx attaches to the "collective" aspects of the so called Quirite (Roman) property. The work published in 1941 by Italian socialist Francesco de Martino opposing Nazi interpretation of Roman law is of utmost importance. The work was praised by professor of Roman law Giorgio La Pira. 4. Colloquium of Romanists. Novi Sad. Colloquium of Romanists of socialist countries (later countries of central-east Europe and Asia), set up at the University of Karl Marx in Leipzig in 1977 criticized bourgeois individualism and "western" legal theorists. Based on conclusions drawn at the Colloquia (one of which was held in Novi Sad 2002) and subsequent Eurasian seminars on Roman law (the first of which was organized in Dushanbe, Tajikistan in October 2011) recognition of legal unity of Eurasia finally took place. 5. Salutation to peace and Fraternity. Giorgio La Pira noticed that Roman and Chinese empires both aspired to peace. He, personally, was a fervent supporter of world peace. In 1995 he went on a "pilgrimage" to Moscow setting off from Fatima; In 1965 he arrived in Vietnam, visiting on his way Moscow and Beijing. On this day East Sarajevo is the city that took this great responsibility of opening European Union towards Eurasia with the aim of accepting other peoples under its wing and with peace in mind.
Due essenziali e prioritari "problemi generali di diritto attraverso il diritto romano"
Due essenziali e prioritari "problemi generali di diritto attraverso il diritto romano"
(Two Fundamental and Principal "General Issues in the Context of Roman Law")
- Author(s):Giovanni Lobrano
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:10-24
- No. of Pages:15
- Keywords:Roman law, Constitutional theory; Direct democracy; People's sovereignty;
- Summary/Abstract:Subject of the research is a counterpoint between two concepts of the state: "Roman" or democratic which is based on the idea of direct democracy and pandectistic which rests on the idea of political representation. Author concludes that in order to be able to use Roman model as a source of possible solutions for current constitutional challenges, we must leave behind pandectistic doctrine and rediscover roman doctrine as it was prior to 19th century.
De civitatibus expellendis et ultimo supplicio tradendis in C.1.5.5.1: due sanzioni in contrasto?
De civitatibus expellendis et ultimo supplicio tradendis in C.1.5.5.1: due sanzioni in contrasto?
(De civitatibus expellendis and ultimo supplicio tradendis in C.1.5.5.1: Two Contradicting Sanctions?)
- Author(s):Mariateresa Carbone
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:25-34
- No. of Pages:10
- Keywords:Exile; Ultimum supplicium; Death penalty; Sacertas;
- Summary/Abstract:The Justinian version of a constitution by Theodosius II, accepted in C.1.5.5.1, establishes both exile and the ultimum supplicium as penalties against the Manicheans. The apparent antimony between the two sanctions could be resolved if it is believed that the execution of the second was subject to failure to comply with the first: if the person condemned to exile had been found on Roman soil he would have been killed, punishment perhaps evoking the ancient sanction of sacredness.
L'accessione verticale nei diritti dei Paesi dei Balcani occidentali - una prospettiva romanistica
L'accessione verticale nei diritti dei Paesi dei Balcani occidentali - una prospettiva romanistica
(Res accessoria on Land in Legislation of Western Balkan Countries - a Romanistic View)
- Author(s):Samir Aličić
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:35-48
- No. of Pages:14
- Keywords:Roma law; Real-property law; Acquiring title in land; Res accessoria on land; Inaedificatio;
- Summary/Abstract:This paper examines rules governing construction on other's property as a means of acquiring interest in property in the legislation of Western Balkan countries. Laws governing this issue were based on Austrian Civil Code (1811). However, in the socialist era they underwent radical changes due to which legislation in these countries provide for legal solutions which are far more favorable for the constructor, compared to that of European countries. By virtually abolishing the rule superficies solo cedit applicable to the bona fide principle and to social- economic circumstances as the criteria used to determine whether a construction is a property of constructor or of a landowner. Author analyzes the said rules and principles from the aspect of Roman law in order to point to potential development tendencies in legislation.
Noxa, pauperies e magia nella legislazione decemvirale: condanne di falsa nossalità in ordine alla differente configurazione della responsibilità del pater per il danno provocato dal sottoposto rispetto a quello dell' animale
Noxa, pauperies e magia nella legislazione decemvirale: condanne di falsa nossalità in ordine alla differente configurazione della responsibilità del pater per il danno provocato dal sottoposto rispetto a quello dell' animale
(Noxa, Pauperies and Magic in the Decemviral Legislation: Sentences of False Nossality in Relation to the Different Configuration of Liability of the Pater for the Damage Caused by the Subject With Respect to That of the Animal)
- Author(s):Giovanni Brandi Cordasco Salmena
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:49-155
- No. of Pages:107
- Keywords:False nossality; Incantamenta; Harm of the animal; Decemviral legislation;
- Summary/Abstract:Already the legislation of the XII Tables consecrated, in the course of a difficult evolution of the unlawful acts, means of protection in case of liability of the pater for the damage caused by his subjects or his animals as well as in defense of some "magical" illicit acts. The considerations underlying a different reconstruction of the nossal abbandon, compared to that proposed by the doctrine subsequent to Biondi, allow us to advance the hypothesis that, both the filius and the slave, in performing an unlawful act, may remain obligated to civiliter ex delicto. The result is a personal responsibility and a condemnation comforted by the ancient private revenge, the actio noxalis being structured as a vindicatio of the guilty. The pater or domanus will not be convicted on the bases of a direct responsibility to the injured person but on the basis of the power relationship with the subject. In summary, the head of the family when he wants to assume the consequences of the illegal act committed by those who fall under his power, will intervene in the judgment and if unsuccessful will pay a sum of money. On the contrary, he will intervene in the judgment only to complete the dedicated noxae. Given this mechanism, the actio dei pauperie and the means that recall its discipline, are based on the dominium that the owner of the animal boasts of the same and for which he responds almost always objectively. The equalization between the penalties (sometimes even very serious) provided by the damage caused by the animal and those provided for by the normal nossal procedure is only external, made by the compilers on the basis of a different meaning of nox (now only corpus quod nocuit) attributable indifferently both to the illicit act of the subject and to the damage of the animal.
La gestione di affari altrui necessaria e utile
La gestione di affari altrui necessaria e utile
(Necessary and Useful Benevolent Intervention in Another's Affairs)
- Author(s):Valentina Cvetković-Đorđević
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:156-169
- No. of Pages:14
- Keywords:Necessary and useful benevolent intervention in another's affairs; Roman law; Austrian law; Serbian law; Principles of European law; Benevolent intervention in another's affairs;
- Summary/Abstract:Modern institute of benevolent intervention in another's affairs dates back to the Roman law where a praetor first protected absent persons who were not able to take care of their interests. In such a situation if another person ( negotiorum gestor, intervenor) without previous authorization or duty manages affairs of another person (dominus negotii, principal), legal protection was given to both. In further development different cases were legally protected in which a gestor acted to benefit a dominus negotii. All the cases in which an intervener acts in the interest of another person are divided in two groups. In the cases of the first group intervention is necessary because a principal, or his property or interests are endangered. Therefore an intervener manages another's affairs in order to protect principal or his property or interests. In the cases of the second group an intervener acts not to prevent the damage but to achieve a benefit for him. The paper analyses the way in which all the cases of negotiorum gestio are formulated and regulated in Austrian and Serbian law as well in the Principles of European Law on Benevolent Intervention in Another's Affairs.
Борба Срба за верску и просветну аутономију у Босни и Херцеговини 1896-1905. године
Борба Срба за верску и просветну аутономију у Босни и Херцеговини 1896-1905. године
(The Fight of Serbs for Religious and Educational Autonomy in Bosnia and Herzegovina 1896-1905)
- Author(s):Sanja Savić
- Language:Serbian
- Subject(s):Law, Constitution, Jurisprudence, Political history, Politics and law, History of Education, 19th Century
- Page Range:170-184
- No. of Pages:15
- Keywords:Religious-educational autonomy; Serbs; Bosnia and Herzegovina; Austro-Hungary;
- Summary/Abstract:The improvement of the position felt by Orthodox Serbs after the adoption of liberal Hatti Humayun in 1856, and the Statute on the Administration of Church and People's affairs of Orthodox Christians in the Ecumenical Patriarchate in 1862, did not last long. Already with the arrival of the Austro- Hungarian occupation authorities, the competencies of the Serbian church - school municipalities were narrowing. The struggle of Orthodox Serbs for religious and educational autonomy in Bosnia and Herzegovina began in 1896. The leaders of the struggle tried on several occasions to point out to the ruler the reckless violation of the rights acquired during the Ottoman rule, as well as to various abuses committed by the authorities. At the same time work was done on formulating an act which would regulate the legal position of Serbian church - school municipalities. Ended in 1905 with the enactment of the Decree of the Church - Educational Administration of the Serbian Orthodox Dioceses (Metropolitanate) in Bosnia and Herzegovina, this struggle gave birth to the first representatives of Serbian civic policy subsequently organized in political parties.
Salus populi est suprema lex ele sfide della "pandemia" di epoca romana
Salus populi est suprema lex ele sfide della "pandemia" di epoca romana
(Salus Populi est Suprima Lex and "Pandemic" Challenges of the Roman Era)
- Author(s):Ines Matešković Matić
- Language:Serbian
- Subject(s):Law, Constitution, Jurisprudence, Ancient World, Health and medicine and law, Roman law
- Page Range:185-198
- No. of Pages:14
- Keywords:Antonine plague; Cyprian plague; Justinian plague; COVID-19;
- Summary/Abstract:Various diseases and epidemic are as old as humanity and have always been integral part of human life, but today, at a time when we are facing a pandemic of the COVID-19 virus, it is worth remembering that epidemics and pandemics also shape history. The aim of this study is to show the extent of the epidemics that marked the Roman Empire: Antonine plague, Cyprian plague and Justinian plague. and to analyze the impact of these phenomena on the legal system. The author offers a concise overview of the Antonine plague, when witnesses reported that up to two thousands people died every day in Rome and deaths throughout the empire exceeded millions; the Cyprian Plague which at its peak caused five thousand deaths a day in Rome alone and unleashed political anarchy in the 3rd century; and eventually the Plague of Justinian, the epidemic that struck Constantinople and was the first documented pandemic in history , which caused tens of millions of deaths across the Mediterranean and Europe, and its though to have contributed to the end of antiquity and the Middle Ages. Using the historical - legal method, the author wants to show the impact of these epidemics on legislation and thus confirm the similarity with the consequences of the COVID- 19 pandemic that we are facing today and that confirms the maxim Salus Populi Suprema Lex.
The Influence of Rhodian Law on the Origin of the Actio Exercitoria
The Influence of Rhodian Law on the Origin of the Actio Exercitoria
(The Influence of Rhodian Law on the Origin of the Actio Exercitoria)
- Author(s):Mirjana Miškić
- Language:English
- Subject(s):Roman law
- Page Range:199-211
- No. of Pages:13
- Keywords:Actiones adiecticiae qualitatis; Actio exercitoria; Lex Rhodia de iactu; Legal transplants; Joined liability;
- Summary/Abstract:The actio exercitoria formally becomes part of Roman law by an edict of the praetor. However, the question arises as the whether it is an autochthonous Roman institute or whether the inspiration for its emergence was found in Greek maritime law. The author will try to give a possible answer to this controversial question by clarifying the mutual connection and relations between those two institutes are gently suggested in literature, through various ideas of Romanists. By questioning various theories, the author will try to answer whether actio exercitoria was exclusively of Roman origin.
Autonomia in Sardegna e in Europa - Italia. L'esempio di Sassari: "Bidda" giudicale prima che "libero comune"
Autonomia in Sardegna e in Europa - Italia. L'esempio di Sassari: "Bidda" giudicale prima che "libero comune"
(Autonomy in Sardinia and in Europe - Italy. Example of Sassary. "Bida" from the Giudicati Period Before Free Commune)
- Author(s):Vanni Piras
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Political history
- Page Range:212-265
- No. of Pages:54
- Keywords:Sassari; Civitas; Commune; City; Giudicati legal order;
- Summary/Abstract:Communal life in Sardinia is not part of local tradition - it was transplanted from abroad. In order to be able to understand concept and essence of transplantation of communal institutions in Sardinia we need to analyze from a scientific perspective legal status of Sardinia's local communities (among which Sassari) which developed before the Communes. These were "Bidas" from the period of Giudicati. The aim of the paper is to compare typically Sardinian status and Communes which were transplanted from northern Italy by identifying similarities and differences between them. One similarity concerns the pattern used - both Bidas and Communes can be related in its form to ancient Mediterranean city - Geek polis and Roman urbs civitas. This institution reached its full maturity in republican - imperial municipium. Major difference between Bidas and Communes concerns their relationship with feudal institution - in Sardinian's Bidas that relationship was non-existent, whereas in Italian and European Communes feudal institutions had dominant position. Particularly important example of Sardinian Communal experience is Free Commune of Sassari whose history (albeit short, somewhat less than half a century from 1272 to 1323) falls into late phase of otherwise long (five centuries) Giudicati period.
Fonti romane della "procura"
Fonti romane della "procura"
(On Roman Sources of "Procura")
- Author(s):Giovanni Carlo Seazzu
- Language:Italian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:266-287
- No. of Pages:22
- Keywords:Glück; Windscheid; Laband; Iussus; Order
- Summary/Abstract:The complex nature of agency rests in power of appointment of the apointer in the appointee, and thus it has the ability to determine legal system in which it occurs, or vice versa, in which does not occur. Contemporary Roman legal science, particularly the most prominent pandectists of the 19th century, Bernhard Windscheid (who utilized contribution of Friedrich Karl von Savigny and Paul Laband) seek sources of agency in Roman law. This important dogmatic and semantic novelty has been achieved by rather limited means: ascribing to Roman iussum meaning of not "order" but of "assigning power" i.e. procura. However, more overview of works of the greatest pandectist of the previous century, Christian Friedrich von Glück call into question Windscheid's textual arguments. Doubt is not overcome upon exploring second note written by Pietro Bonfante, translator of Glück and supporter of Windscheid either, the note that advocates the doctrine of the letter.
Јавни биљежници у Византији
Јавни биљежници у Византији
(Public Notaries in Byzantium)
- Author(s):Mirjana Pupić
- Language:Serbian
- Subject(s):Law, Constitution, Jurisprudence, Roman law
- Page Range:288-297
- No. of Pages:10
- Keywords:Tabellion; Tabellion documents in Justinian's law; Book of the Eparch;
- Summary/Abstract:Byzantine contribution to the development of notary is significant, even greater than previously emphasized. However, tabellions in the emperor Justinian's time had not reach the level of significance they had later, in the tenth century. The author confirms this position with a detailed analyses of Byzantine tabellions in the Book of Eparch, written in that period. This collection of regulations governed the rules of conduct of many guilds such as dealers in bullion, bankers, wax and taper merchants, tanners, butchers, bakers, etc. The importance of the notary is reflected in the fact that the first chapter of this edict is dedicated to them, notably the most important profession among the twenty-two trade and craft guilds. Moreover, the chapter on the college of notary is most detailed one in the whole Manual. The chapter gives a meticulous account on many issues concerning the tabellions, making them into a more serious institution corresponding professional organization. It contains 26 paragraphs, while other collegia have significantly less space dedicated to them. The fact that some writers consider this part of the Book of Eparch to be the first notarial code in the world, further confirms the importance of this legislative undertaking.
Medieval Bosnia and Ius Commune: Analysis of the Testament of the Knight Pribislav Vukotić
Medieval Bosnia and Ius Commune: Analysis of the Testament of the Knight Pribislav Vukotić
(Medieval Bosnia and Ius Commune: Analysis of the Testament of the Knight Pribislav Vukotić)
- Author(s):Mirza Hebib
- Language:English
- Subject(s):Law, Constitution, Jurisprudence, History of Law, Middle Ages
- Page Range:298-352
- No. of Pages:28
- Keywords:Pribislav Vukotić, Testament; Padua; Bosnia; Roman law; Ius commune; Legal culture;
- Summary/Abstract:The subject of this paper is a historical and legal analysis of contents of the knight Pribislav Vukotić, written in Padua in 1475. As a merchant, renowned diplomat and advisor to Grand Duke Stjepan Vukčić Kosača, Vukotić acquired a considerable amount of property during his lifetime, which is the subject of his disposition. Based on fragments from Vukotić's testament, in the literature so far, conclusions have been drawn in relation to what law looked like in medieval Bosnia, which without a deeper understanding of ius commune can easily lead to errors. The author points out the necessity of great caution in such and approach. The author concludes that Vukotić's testament fits into the European ius commune in terms of its form, style and Christian influence, while the application of private law institutes (appointment of a substitute, protection of the unborn child, the issue of dowry and execution of the testament) is determined bay various factors.
Траст: англосаксонски институт у европскоконтиненталном праву?
Траст: англосаксонски институт у европскоконтиненталном праву?
(Trust: Anglo-Saxon Institute in European Continental Law?)
- Author(s):Milica Ristić
- Language:Serbian
- Subject(s):Law, Constitution, Jurisprudence, EU-Legislation
- Page Range:326-343
- No. of Pages:18
- Keywords:Trust; Legal transplants; Piae causae; Anglo-Saxon system; European continental system;
- Summary/Abstract:According to the Hague Convention on the Law Applicable to Trusts and of their Recognition in 1985, a trust is defined as an legal relationship arising from legal transactions inter vivos or mortis causa, which is created by the founder (settlor) by placing certain funds (assets) under the control of the trust (trustee) in the interest of a third party (beneficiary) or for the realization of a special purpose. As a typical product of Anglo-Saxon legal system, it is impossible to understand trust without knowledge of its legal-historical development. However, while the trust undoubtedly owes its affirmation and rise to the Anglo-Saxon casuistic spirit, searching for its roots can lead to interesting connections and legal transplants in relation to Roman, Salian and even Arab law. Particularly interesting are the comparisons of a special type of trust established for charitable purposes (charitable trust) and an institute which in European continental law is usually called a foundation or endowment, and which derives its origin from the Roman-Byzantine institution known as oiae causae. By analyzing the development of these two institutes and comparing the positive legal norms that regulate them in different legal systems, this paper will try to show whether a particular Anglo-Saxon institute may already exist in European continental law disguised under other names and whether the differences between the two major world legal systems, at least in this respect, is as essential and insurmountable as is often pointed out in legal theory.
Pravna zaštita poreskih obveznika po Evropskoj konvenciji o ljudskim pravima
Pravna zaštita poreskih obveznika po Evropskoj konvenciji o ljudskim pravima
(Legal Protection of Taxpayers Under the European Convention on Human Rights)
- Author(s):Sejdefa Džafče
- Language:Serbian
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, EU-Legislation
- Page Range:347-358
- No. of Pages:12
- Keywords:European Convention on Human Rights; Tax payers; Right to a fair trial; Protection of ownership; Right to private life; Nondiscrimination;
- Summary/Abstract:While drafting the normative framework relating to tax paying, which includes defining , control and tax collection, the responsibility of the country is to comply with the standards set forth in the European Convention on Human Rights and Fundamental Freedoms and more specifically: Article 6 of the European Convention on Human Rights and Fundamental Freedoms (ECHR) - right to a fair trial; Article 1 of the Protocol number 1 to ECHR - protection of ownership; Article 8 of ECHR - nondiscrimination in private and family life; Article 14 of ECHR and Article 1 of the Protocol no. 12 of ECHR - general protection against discrimination. Guarantees and standards of Article 6, 8 and 14 of ECHR and Article 1 of Protocol no. 1 of ECHR include implementation of the principles of legality, justice and fairness in tax requirements, principles of equality and principle of economic efficiency, as well as protection against retroactive implementation of tax-related legislation. The objective of this paper is to analyze legal protection of the taxpayers concerning rights deriving from ECHR before the European Court of human rights.
Implementation and Benefits of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, With Reference to Bosnia and Herzegovina
Implementation and Benefits of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, With Reference to Bosnia and Herzegovina
(Implementation and Benefits of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, With Reference to Bosnia and Herzegovina)
- Author(s):Bojana Vasiljević Poljašević
- Language:English
- Subject(s):Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting
- Page Range:359-381
- No. of Pages:23
- Keywords:Multilateral Convention; Mutual Administrative Assistance; Tax; Tax matters;
- Summary/Abstract:Greed and egoism are phenomena immanent to any society. It could also be said that since the early ages, there has also been a need to claim as much money, power and glory as possible. On the other hand, or side by side, is the need to reduce that amount of money, i.e. wealth, as small or less as possible through different types of taxation.It could be even said that greed, money and selfish own goals have become a top priority in the life and work of most legal and natural persons, especially large multinational companies, and a very wealthy and/or politically powerful citizens around the world.In addition, to the last aforementioned activities of legal and natural persons focused primarily on increasing their own power and wealth, and on the other hand focused on paying as little tax as possible or not paying taxes at all, tax competition among different tax jurisdictions happened. States, i.e. jurisdictions have embarked on a strong struggle to attract foreign capital by applying various measures, primarily by introducing various tax reliefs, tax exemptions, introducing simulative tax rates or non-taxation certain incomes at all, etc. Such practices, both by legal and natural persons, as well as by the states themselves, have led to the need to find a unique, global solution that would minimize or prevent the most pronounced tax evasion and tax avoidance, i.e. eliminate the negative effects of harmful tax competition.As one of the path in the light of solving the problems and developed jointly by the OECD and the Council of Europe in 1988 and amended by Protocol in 2010 was the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. This Convention is the most comprehensive multilateral instrument available for all forms of tax co-operation to tackle tax evasion and avoidance that is priority in the whole world, i.e. priority in almost every country worldwide. So, why do we (world) need to have international cooperation and, more above, coordination in the area of taxation? What is the main purpose of this Convention? Why does it matters? What is Convention’s main goal and achievement so far? What benefits (and losses) can be expected by Bosnia and Herzegovina and its citizens from this Multilateral Convention on Mutual Administrative Assistance in Tax Matters Convention? What is the legal framework for the exchange of information in Bosnia and Herzegovina, which is very complex in terms of fiscal competencies and organization?The aim of this paper is to present the legal framework of Bosnia and Herzegovina for the exchange of tax information. Also, in this paper, author will point out the advantages and disadvantages that may occur in Bosnia and Herzegovina within the implementation of this Convention. Finally, the author will point out the need for changes in amendments to tax legislation, so that the Convention in Bosnia and Herzegovina could be applied in the most efficient way.
Combating Tax Evasion and Tax Avoidance by Exchanging of Tax Information - Macedonian Experience on the Path to the EU Integration
Combating Tax Evasion and Tax Avoidance by Exchanging of Tax Information - Macedonian Experience on the Path to the EU Integration
(Combating Tax Evasion and Tax Avoidance by Exchanging of Tax Information - Macedonian Experience on the Path to the EU Integration)
- Author(s):Elena Kjoseva Neshovska
- Language:English
- Subject(s):Law, Constitution, Jurisprudence, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting
- Page Range:382-393
- No. of Pages:12
- Keywords:Tax evasion; Tax avoidance; Tax cooperation; Exchange of tax information
- Summary/Abstract:Since 2007 Macedonian authorities have been strongly committed to the idea to become foreign direct investors` choice number one. Additionally, Republic of North Macedonia has strived to response to tax competition among Western Balkan countries. In such environment,every Macedonian Government has recognized the “open door tax policy” as a key ingredient for attracting foreign capital. Tax competition has pushed them even further in the “race to the bottom”. The Macedonian relaxed tax policy regarding the profit and income taxation, has been perceived as a perquisite for economic development as an important condition for EU membership.For many years Macedonian tax system has been promoted “as friendly and comfortable as possible” for doing business. The authorities have overlooked and neglected the problems and potential tax revenue losses. However, the EU agenda has put additional pressure on Republic of North Macedonia. These circumstances drove the country at a crossroad. The dilemma has always been: to continue with one of the most competitive tax policies, through the application of a proportional 10% income tax rate and multiple tax benefits for legal entities, or to join the international fight against tax evasion, tax avoidance and aggressive tax planning. In light of the tax harmonization with EU tax legislation (and OECD tax rules), the fiscal and political arguments prevailed, aiming to prevent the future loss of potential tax revenues.Thus, Republic of North Macedonia signed the Multilateral Convention on Mutual Administrative Assistance for Tax Purposes on June 27, 2018. In addition, as a candidate state for membership in the European Union, the Public Revenue Office is responsible for exchange of tax information with foreign tax authorities, which contributes to further development of the system of mutual exchange of information in accordance with EU Regulation 32003R1798. However, this process is ongoing and is to confirm the commitment and image of the country as an equal partner in the EU efforts to combat harmful business practices that are undertaken mainly for tax purposes.
Сарадња у пореским питањима између Србије, Северне Македоније и Албаније
Сарадња у пореским питањима између Србије, Северне Македоније и Албаније
(Cooperation in Tax Matters Between Serbia, North Macedonia and Albania)
- Author(s):Cvjetana M. Cvjetković Ivetić
- Language:Serbian
- Subject(s):Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting
- Page Range:394-408
- No. of Pages:15
- Keywords:Open Balkan; Tax cooperation; Exchange of information in tax matters; Convention on mutual administrative assistance in tax matters; Effectiveness of fiscal supervision;
- Summary/Abstract:In a more globalized world, the need for mutual legal assistance is growing, so it is clear why successful implementation of the Open Balkan initiative requires increased cooperation in tax matters between Serbia, Albania and North Macedonia. In this paper the author deals with the possibilities for tax cooperation between these countries under bilateral tax treaties , Convention on Mutual Administrative Assistance in Tax Matters etc. After providing a description of the current legal framework for the cooperation, it will be examined whether the standards of tax cooperation developed by Serbia, Albania and North Macedonia are equivalent to the standards within the European Union, in order to determine whether the lack of appropriate legal framework can serve as a justification for the Member States to restrict the free movement of capital in situations involving Serbia, Albania and North Macedonia. Finally, the author formulates proposals that could improve cooperation in tax matters between these countries. One of these is a signing multilateral convention. Another option is revision of double taxation agreements, especially agreements concluded between Serbia and North Macedonia and Serbia and Albania, in line with updated version of OECD Model Tax Convention, as well as signing social security agreement between Serbia and Albania.
Joint Audits from Bosnia and Herzegovina's Perspective: Should Domestic Relations Be Arranged First?
Joint Audits from Bosnia and Herzegovina's Perspective: Should Domestic Relations Be Arranged First?
(Joint Audits from Bosnia and Herzegovina's Perspective: Should Domestic Relations Be Arranged First?)
- Author(s):Đorđe Marilović
- Language:English
- Subject(s):Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting
- Page Range:409-439
- No. of Pages:31
- Keywords:Joint audit; Bosnia and Herzegovina; Direct tax; Indirect tax; Tax administration;
- Summary/Abstract:Joint audits from Bosnia and Herzegovina's perspective may impose significant challenges unless domestic fiscal relations are arranged prior to any international arrangements. However, present state of affairs concerning this matter shows surprising lack of respect for constitutional fiscal framework and distribution of powers. If not addressed, this problem may significantly impede future Bosnia and Herzegovina's harmonization of legal bases for joint audits in the Western Balkans region and beyond. Bosnia and Herzegovina consist of the two Entities, the Federation of Bosnia and Herzegovina and the Republic of Srpska, which, along with Brčko District of B&H, all have separate and exclusive responsibilities in the matters of direct taxes, while the institutions of Bosnia and Herzegovina assumed responsibility for indirect taxes. Therefore, the institutions of Bosnia and Herzegovina have no control or higher instance power over tax administrations of the Entities.Furthermore, distinction between direct and indirect taxes in certain cases is not clear, which may result in conflicts of jurisdiction. The author examines how these challenges could be overcome, and suggests that existing internal tax competition and race to the bottom could be facilitated to reconsider Bosnia and Herzegovina's hesitation to support and join certain regional economic and tax initiatives.