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Burden of Proof in Tax Cases

The Matter of Proving in Tax Proceedings  The matter of proving in tax proceedings is regulated by the Law on Tax Procedure and Tax Administration (“Official Gazette of RS“, No. 80/2002, 84/2002, 23/2003, 70/2003, 55/2004, 61/2005, 85/2005, 62/2006, 63/2006, 61/2007, 20/2009, 72/2009, 53/2010, 101/2011, 2 / 2012, 93/2012, 47/2013, 108/2013, 68/2014, 105/2014, 91/2015, 112/2015, 15/2016, […]

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Everything You Need to Know About Inheritance

Guide on Inheritance Procedure in the Republic of Serbia   Introduction   There are two ways of inheritance in Serbian law – inheritance on the basis of law and on the basis of a will. In this text, we will explain in detail both bases of inheritance, pobate procedure, and at the same time we […]

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Mining in Serbia

Mining and geological exploration represent one of the most important sectors of the economy of the Republic of Serbia. Since medieval Serbia, this branch has been extremely important in contributing to the state treasury. At the end of the 20th century, during the economic and political sanctions and the isolation of Serbia, the country survived […]

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Injury at Work & Compensation

Guide for Employers and Employees in Serbia: Injury at Work & Compensation Introduction Injury at work, although a frequently handled topic, is still the cause of a large number of disputes between the employer and the employee. It is necessary to elaborate on this topic and bring closer to legal laymen the seemingly complex procedure […]

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Legal Aspects of Tax Evasion in Serbia

All citizens of a legal and democratically governed state should have the opportunity to enjoy free education, health, police and judicial protection, clean streets and much more that is perceived as “free of charge”. However, in order for such a social system to function properly and efficiently, one of the basic constitutional principles of public […]

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Violation of Annual Personal Income Tax Rules

Can Misdemeanour Liability for Violation of Annual Personal Income Tax Rules be Avoided or Reduced? Frankly, this question has to be determined by the acting court as and when it arises with reference to particular facts and circumstances of each individual case. Yet, the tax rules, after laying down what is considered as annual personal […]

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It takes two to tango

Antitrust investigation over suspected RPM terms In January 2020, the Serbian Commission for Protection of Competition (“Commission”) initiated investigations against Imlek [1] and Apatinska Pivara[2] [3] which are two leading national dairy and beer producers, and against a number of retailers, including Metro Cash & Carry and Veropoulos, for allegedly employing resale price maintenance (“RPM”) […]

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Data Protection after Lockdown

In light of the announced ending of the state of emergency in Serbia, businesses must check and ensure their compliance with data protection regulation which has been fully applicable, even in these exceptional times. Background  Ever since General Data Protection Regulation (GDPR) came into force on 25 May 2018, data protection landscape in Europe came […]

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Legal and Economic Challenges during and after the State of Emergency

The outbreak of COVID-19 virus pandemic, which led to worldwide measures that temporally suspended or reduced most civil and economic rights and privileges, has insofar resulted in severe obstruction of functioning of the global markets, including Serbian economy, leaving some of the industrial branches completely paralyzed. And, to minimize damages and comply with state measures […]

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