Zaštita potraživanja poverilaca u stečajnom postupku: Ključna prava i strategije
Stečaj predstavlja pravni institut čiji je cilj kolektivno namirenje poverilaca na najpovoljniji način, ostvarivanjem najveće moguće vrednosti imovine stečajnog dužnika. Sprovodi se pred nadležnim sudom na čijem području je sedište stečajnog dužnika, a pokreće se onda kada preduzeće više ne može da izmiruje svoje obaveze prema poveriocima. Razlozi za stečaj mogu biti: prezaduženosti, trajnija nesposobnost […]
Tax incentives concerning research and development (R&D)
In 2018 the Republic of Serbia adopted the Law on the Amendment of the Corporate Income Tax Law („Official Gazette of RS“, no. 95/2018), thereby introducing tax incentives for taxpayers in the field of research and development, that is incentives in the form of increased deductions for research and development expenses, which includes the recognition […]
Liquidated damages and creditors’ rights
Liquidated damages represent one of the classical institutes of the law of obligations as a security in contractual discipline and aim to provide protection and safety for the creditor, in the sense of securing that the debtor fulfils their contractual obligation. The liquidated damages force the debtor to adhere to that which was agreed, since […]
Phonogram registration and realization of rights to compensation for phonogram announcement
For the phonogram producer to realize their rights through OFPS, it is necessary to register their phonograms, in a manner and following the procedure set by the Organization itself in line with the Handbook, on phonogram registration and resolving disputed and duplicated phonograms. The evidence proving that a certain person is the phonogram producer or […]
Copyrights and related rights/Phonogram producers’ rights
Copyrights regulate the relationships emerging from the creation of copyright works in the field of art, literature, profession, and science. Considering their content, we differentiate between moral, property and other copyrights. The subject matter is regulated by the Law on Copyrights and Related Rights (“Official Gazette of RS”, no. 104/2009, 99/2011, 119/2012, 29/2016 – decision […]
Compensation for non-material damage due to injury to reputation and honour
Injury to reputation and honour has become quite a frequent phenomenon in our society and in everyday life, especially in today’s world of digitalization, social networks, and times when information travels “at the speed of light”. Therefore, the question needs to be asked of what honour is, what reputation is, which ways does injury to […]
Lump-sum taxation of entrepreneurs in the Republic of Serbia
Taxation of entrepreneurs in the Republic of Serbia is performed in two ways, i.e., either through the system of lump-sum taxation or through the bookkeeping system. This article will briefly investigate the system of lump-sum taxation. Lump-sum taxation is defined by Articles 40 through 42 of the Individual Income Tax Law, and the Decree on […]
Organization of the Compliance Function in the Company
The Scope of the Compliance Function The scope of the Compliance function encompasses various areas, with examples of regulatory domains that are commonly deemed Compliance-relevant, including: • Fight against corruption (and fraud)• Conflict of interest prevention• Protection of Competition• Consumer protection• Personal data protection• Whistleblower protection and other labor law matters• Prevention of money laundering […]
Compliance – Guardian of business reputation and integrity
The Role of Compliance Function in Business The term Compliance includes not only adhering to laws and by-laws but also appropriate ethical principles and good market practice in the specific business domain. The role of Compliance in companies is reflected, among other things, in monitoring changes to the regulatory framework, counseling, risk assessment, control, employee […]
Most important novelties brought to the industry by the Law on Electronic Media
In anticipation of the public debate on the Draft Law on Electronic Media we would like to single out some of the most important changes brough by the Draft, which primarily refer to media service providers. Providing media services via the internet will no longer be possible without acquiring permits, i.e., licenses; In line with […]
