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December 29, 2022

Amendments to the Law on Property Taxes bring a complete transfer of competence from the Tax Administration to local self-government units

In the Official Gazette no. 138/2022 from December 12, 2022, amendments to the Law on Property Taxes ("Law") have been introduced. The important note is that the provisions of the Law, in part which regulates the jurisdiction of the Tax Administration for determining inheritance and gift taxes and tax on the transfer of absolute rights, i.e. which regulates the obligation of authorities and persons to submit to the Tax Administration prescribed documents, decisions and acts related to the determination of the abovementioned forms of taxes, shall be applied until December 31, 2023. After that, starting from January 1, 2024, local...

December 28, 2022

Amendments to the Law on Contributions for Mandatory Social Insurance – Reduced Contributions Rates for Pension and Disability Insurance

In the Official Gazette of the Republic of Serbia no. 138/2022 of December 12, 2022, amendments to the Law on Contributions for Mandatory Social Insurance (“the Law”) were published. Below is a brief overview of the most significant changes. Change in the contributions base for individuals who collect a contracted remuneration It is prescribed that the contributions base for individuals who collect the contracted remuneration is the taxable income from this remuneration in accordance with the Law on Personal Income Tax. Exceptionally: contributions base for mandatory pension and disability insurance for the quarter, for persons referred to in Article 57,...

December 28, 2022

Amendments to the Law on Value Added Tax relax the moment of issuing electronic invoices

In the Official Gazette no. 138/2022 from December 12, 2022, amendments to the Law on Value Added Tax ("Law") have been introduced. Overview of important amendments to the Law is presented below: Certain events in which a foreign person who trades goods and services in the Republic of Serbia is not obliged to appoint a tax representative in the Republic of Serbia and to be registered for the obligation to pay VAT have been regulated, and it is prescribed that the aforementioned exemption from the obligation also applies to the trade of goods that are in the procedure of customs...

December 27, 2022

Amendments to the Law on Tax Procedure and Tax Administration mark the end of the year 2022 in the legislative sense and announce tightening of tax discipline

In the Official Gazette no. 138/2022 from December 12, 2022, amendments to the Law on Tax Procedure and Tax Administration ("Law") have been introduced. Of special importance are the new provisions related to: Ex officio defense attorney - it is prescribed that the Tax Administration - Tax Police in the pre-investigation procedure, for a suspect who has not provided a defense attorney, appoints an ex officio defense attorney during the hearing process, due to the existence of grounds for suspicion that he has committed a tax crime for which a prison sentence of eight years or a heavier penalty is...

December 26, 2022

Amendments to the Regulations in the field of Electronic Invoicing and Fiscalisation

Amendments to the Law on Electronic Invoicing (Off. Gazette of RS no. 44/2021 and 129/2021), the Law on Fiscalisation (Off. Gazette of RS no. 153/2020, 96/2021 and 138/2022) and the Law on Deadlines for Settlement of Monetary Obligations in Commercial Transactions (Off. Gazette of RS no. 119/2012, 68/2015, 113/2017, 91/2019, 44/2021, 44/2021 – other law, 130/2021 and 129/2021 – other law) have been published in the Official Gazette of the Republic of Serbia no. 138/2022 of December 12, 2022. Law on Electronic Invoicing The key amendments of this regulation are as follows: It is specified that provisions of the law...

December 23, 2022

What Do You Want for Christmas?

The US Patent and Trademark Office has recently denied the application, i.e., request of the famous singer Mariah Carey for the protection of “Queen of Christmas” trademark. Namely, after she released the song “All I Want for Christmas is You” in 1994, which quickly became worldwide popular, Mariah Carey became synonym for the holiday period of the year. Accordingly, this star tried to legally protect “Queen of Christmas” title before the competent authority, i.e., to register it as a trademark, which would result in her right to prevent all third parties from using it to mark their own musical or...

December 21, 2022

Novelties in the Customs Law

Amendments to the Customs Law (Off. Gazette of RS no. 95/2018, 91/2019 – other law, 144/2020 and 118/2021, “the Law”) have been published in the Official Gazette of the Republic of Serbia no. 138/2022 of December 12, 2022. A brief overview of key novelties shall be presented in the upcoming text. Import and export of goods through border crossings According to the respective amendments, import of goods into customs area of the Republic of Serbia and export of goods from the said customs area is only allowed through border crossings: which are, under special regulations, designated as border crossings for...

December 14, 2022

Audio and Video Surveillance of Employees and Personal Data Protection – Where is the Limit?

Spanish authority in charge of personal data protection has recently fined a personal data controller for using the audio recording option of its surveillance system, which data was subsequently used for termination of an employment contract. Facts Employer used the existing surveillance system for audio recording of the communication between an employee and clients, for which reason, given that the employer considered the recorded communication inappropriate, that employee’s employment contract was later terminated. The employee instituted a court proceeding for annulment of decision on termination of employment and addressed the Spanish personal data protection authority over unlawful workplace communication surveillance....

December 07, 2022

Members of the PR Legal team held a lecture at the Faculty of Law of the University of Belgrade

On December 7, 2022, lawyers Ivana Ružičić (Managing Partner at the law office PR Legal), Sara Ostojić and Lara Maksimović (Senior Associates at the law office PR Legal) had the opportunity and honor to visit the Faculty of Law of the University of Belgrade and give a lecture to the students of the study group within the course Obligation law, which study group is led by a full professor at the Department of Civil Law, Dr. Marija Karanikić Mirić. Members of our team, among other things, presented individual interesting cases from court practice in the field of Civil Law, led...

December 02, 2022

Increased Fees for Registration and Other Services of the Business Registers Agency

In the Official Gazette of the RS no. 131/2022 of November 29, 2022, the Decision on Fees for Registration and Other Services Provided by the Business Registers Agency was published, which regulates the type, amount and method of payment of fees for the registration procedure and other services provided by the Business Registers Agency in keeping registers and records (“the Decision”). New fee amounts Pursuant to the Decision, the amounts of fees for registration of incorporation, registration of data about registration subjects and notes, and registration of other data, deletion and bankruptcy data, as well as for other services, i.e.,...

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