Exercising the Right to VAT Refund upon Purchase of the First Apartment in case of Residence Address Passivation

According to the opinion of the Ministry of Finance no. 011-00-01091/2022-04 of 1 December 2022, a natural person – adult citizen of the Republic of Serbia with residence in the territory of Serbia, who purchases his/her first apartment, shall be eligible for VAT refund for this purchase given that the prescribed requirements are met. The fact that the address passivation of such natural person is indicated in the records of the competent authority shall not affect exercising of right to VAT refund for this purchase. VAT refund Namely, VAT refund to the buyer of the first apartment shall be done...

Dior Saddle bag – just one of many or not?

Fashion house Christian Dior Couture (“Dior“) filed in 2021 to the EU Intellectual Property Office (“EUIPO“) an application for registration of 3D shape of bag of this designer house – so-called Saddle bag as trademark within class 9 (mainly referring to eyeglass and phone cases) and class 18 (various handbags). EUIPO partly refused the application stating that the form of the bag lacked distinctiveness and that this bag is practically one of many in the world market. Saddle bag phenomenon Saddle bag was designed in 1999 by John Galliano for Dior’s 2000 spring collection and it has recently been reintroduced...

Video surveillance at the Workplace – When is it Lawful?

In one of our previous texts (available here) we wrote about the recent decision of the Spanish personal data protection authority, by which it fined an employer as the controller of personal data for using the option of audio recording within the employees surveillance system, which data were subsequently used for termination of an employment contract. Considering that the issue of using video surveillance at the workplace is a highly important topic in the context of personal data protection, given that the Serbian employers are increasingly using different tools for surveillance over the work of their employees, such as video...

Google Analytics – Divergence Among European Personal Data Protection Authorities

Spanish authority for personal data protection recently passed a decision rejecting one of 101 appeals filed by NOYB, privacy activist organisation, against 101 European company for using Google Analytics. You can read more about the issue of using this Google service here. Namely, this decision is the first one to reject one of the aforesaid appeals and, as such, it diverts from the position taken on this matter by competent authorities of French, Italy, Austria and Denmark. Reasons for the decision As already mentioned, the decision was passed upon a complaint lodged in relation to the use of Google Analytics,...

Electronic invoicing – Some of the Most Common Uncertainties in Practice

From January 1, 2023, the System of Electronic Invoices (“SEF”) became mandatory for all private sector entities that are liable for VAT, which means that from the aforesaid date they are required to register for using the respective service, as well as to send all invoices for goods and services to other entities that use electronic invoices through this service. What does the law prescribe? Pursuant to the Law on Electronic Invoicing (Official Gazette of RS no. 44/2021, 129/2021 and 138/2022) (“the Law”), the provisions of this regulation relating to the obligation to issue and store electronic invoices from transactions...

From January 1, 2023, manufacturing and import of cigarettes possible exclusively with self-extinguishing paper

The Rulebook on Establishment of the List of Serbian Standards regarding the General Product Safety, which was published in the Official Gazette of RS no. 20/2021 of March 10, 2021 (“the Rulebook”), entered into force on March 18, 2021, while its implementation began on June 1, 2021, except for certain provisions, which began to apply on January 1, 2023. The Rulebook has already been referred to in one of our earlier articles, which is available here. With the adoption of the Rulebook, which represents a by-law passed in relation to the Law on General Product Safety (Official Gazette of RS...

We’re expanding our team!

We are currently looking for a Legal Trainee to join the firm's team with:  University degree in Law obtained at a university in the Republic of Serbia; Excellent written and verbal communication skills; Strong interpersonal, writing and analytical skills; Keen attention to detail; Written and spoken fluency in English; Proficient use of Windows, MS Office. To apply for this position please send your CV via email to recruitment@prl.dev1.symbiotica.rs. Closing date for applications is January 31,2023. Only selected candidates will be contacted. All submissions will be treated confidentially. Please read our Privacy Policy to learn how we process your personal data.

We’re expanding our team!

We are currently looking for an Attorney at Law to join the firm's team in a capacity of an Associate with particular expertise in:  Employment Dispute Resolution Corporate/Commercial.  Candidate’s profile/experience:  University degree in Law obtained at a university in the Republic of Serbia; Serbian Bar exam; At least 2 years of working experience as an Attorney at Law in the abovementioned practice areas, after passing the Bar exam; Excellent written and spoken English; Strong computer skills; Excellent writing and analytical skills, ability to handle multiple matters with independence and sound judgment; Possess a strong work ethic and strong legal research...

Highest and Lowest Base of Contributions for 2023

In accordance with the Law on Contributions for Mandatory Social Insurance, the Ministry of Finance of the Republic of Serbia has published the amounts of the highest and lowest base of contributions for mandatory social insurance that shall be applied from January 1 until December 31, 2023. Accordingly, the lowest monthly base on which contributions for mandatory social insurance are calculated and paid amounts to 35,025 dinars. On the other hand, the highest monthly base for calculation and payment of contributions for mandatory social insurance amounts to 500,360 dinars. The highest annual base of contributions for mandatory social insurance for...

Amendments to the Law on Personal Income Tax bring important changes regarding the submission of the tax return for the annual personal income tax

In the Official Gazette no. 138/2022 from December 12, 2022, amendments to the Law on Personal Income Tax ("Law") have been introduced. Overview of the most significant amendments and supplements is presented below: Citizens shall pay their annual income tax through self-taxation system on the income generated in the calendar year, in accordance with this law, and no longer on the basis of the decision rendered by the competent tax authority; Even though the tax payer for the annual personal income tax is obliged to submit a tax return with accurate data for the realized income to the competent tax...