COVID 19 – Terminanition of Employment Contracts Due to Business Reasons

The article deals with Slovenian regulation of the termination of employment contracts due to business reasons. According to settled case law, any termination of an employment contract is ultima ratio of the employer. In addition to pre-redundancy alternatives in ZDR-1 and a review of measures from the PKP packages, the options offered to employers by the state to prevent redundancies, at least at the moment do not provide a sufficient basis for the legality of redundancies solely because of an economic crisis due to the pandemic.

Tax Ofences in Bosnia and Herzegovina

There are two categories of tax offenses in the so-called tax legislation in Bosnia and Herzegovina, and these are criminal offenses and misdemeanors. Unlike tax crimes prescribed exclusively in criminal law (Bosnia and Herzegovina, Republika Srpska, the Federation of Bosnia and Herzegovina and the Brcko District of Bosnia and Herzegovina), tax offenses are prescribed by dozens of laws and bylaws in force at all levels of government. : at the level of Bosnia and Herzegovina, then the entities - Republika Srpska and the Federation of Bosnia and Herzegovina, cantons, Brcko District and finally cities and municipalities. The taxation system in Bosnia and Herzegovina is conceived and constituted in accordance with its constitutional system and it can be characterized as a hybrid system, but also a very complex system with a complex fiscal structure and divided responsibilities for taxation with direct taxes under the jurisdiction of the entity tax administrations. that is, the Federation of Bosnia and Herzegovina, the Republika Srpska and the Brčko District of Bosnia and Herzegovina. The competent institutions at the entity level are the Ministries of Finance (Ministry of Finance of the Federation of Bosnia and Herzegovina and the Ministry of Finance of the Republika Srpska), ie the Finance Directorate of the Brčko District of Bosnia and Herzegovina. On the other hand, indirect taxes are the responsibility of the Indirect Taxation Authority of Bosnia and Herzegovina, while at the level of Bosnia and Herzegovina, the Ministry of Finance has been established within the Council of Ministers of Bosnia and Herzegovina.

Long-Term Sentence in the Laws of the Former SFRY and Contemporary European Criminal Law

Life imprisonment is the term for a prison sentence based on which a convicted person remains in prison for their whole life. After the death penalty, it is the severest criminal sanction. Many countries have introduced it in their legislation as a substitute for the death penalty. On the other hand, many legislations have, along with the long-term sentence, introduced the possibility of the convicts’ release, most often conditional release. From the second half of the 20th century onwards, life imprisonment as well as the death penalty has most often been regarded an inhumane and inefficient sanction, given that people sentenced to life imprisonment are considered permanently excluded from society, that is, losing any kind of interest in rehabilitation. This paper analyses the issues related to long-term sentences - life imprisonment in the countries of the former Socialist Federal Republic of Yugoslavia (SFRY) and in the contemporary European criminal law.

Minorities, Territories and the Law of Ownership. Back to Basics and the Way Forward

In public law, the concept of property plays, arguably, a much more limited role than in private law. At a closer look, however, a rather different picture emerges. In fact, in public (national and international) law, property is less (if at all) regulated, but not less important than in private law. Rather, it is implicitly assumed and developed in collective rather than individual terms. Especially in the nation state construct, territory is the property of a state and the state is the property of a group of people (the dominant nation), whose power to control a territory is called sovereignty. For this reason, when the question emerges of how to deal with a territory predominantly inhabited by a minority group, the answers by different actors involved might be diametrically opposite. This is essentially because the link between people and territory is always framed in terms of ownership: who “owns” a territory? And how to deal with those who inhabit the territory without (being seen as those) owing it? This essay explores the responses to such questions. The focus will be on challenges posed by autonomy regimes as instruments for the accommodation of minority issues, including the evolving concept of territory. Against this background, the different understandings of the link and the recent practice of selected international bodies will be analysed, leading to some concluding remarks. It will be argued that territory is an unavoidable point of reference, but many aspects are not sufficiently addressed, such as the issue of the addressees of such arrangements, the evolution that minority-related concepts are facing in the present era, marked by the challenge of diversity and the overall understanding of territorial arrangements.

La typologie des modalité de l’intégration différenciée dans l’Union européenne

Malgré le fait que la construction communautaire est fondée sur le principe d’unité d’application de droit communautaire, dès le début de processus de l’intégration européenne le principe de différentiation a été appliqué. L’idée principale était de préparer le terrain pour pouvoir poursuivre les objectifs communs. Déjà, lors des premiers élargissements de la Communauté européenne, les périodes de transition de certains États ont été prévues. La prise de conscience de l’impossibilité pour l’ensemble des États d’avancer de la même vitesse a conduit à la constitutionalisation du concept de différentiation/ flexibilité. L’intégration différenciée a été institutionnalisée par le traité d’Amsterdam (1997) sous la forme du mécanisme de coopération renforcée. Les modalités d’intégration différenciée sont assez nombreuses et diversifiées. On peut les trouver dans des matières différentes. Presque tous les domaines d’actions de l’Union sont potentiellement ou effectivement concernées par la différenciation. L’hétérogénéité de l’intégration différenciée se manifeste aussi à travers la multitude d’expressions désignant cette notion. Une gamme des notions diverses est développée. Ainsi, cet article présente un essai de faire une typologie des modalités de l’intégration différenciée. La difficulté ne consiste pas dans la découverte d’un classement de la flexibilité, mais plutôt dans le choix de typologies décisives. Une classification est la plus courante en doctrine. On peut donc la qualifier de classique et elle est examinée dans la première partie de cet article. Étant donné que cette classification s’avère plutôt politique que juridique et qu’elle ne reflète pas suffisamment le droit positif, les nouvelles typologies sont analysées dans la deuxième partie.

Relationship Between the Police and the Prosecutor’s Office in Individual European Countries

One of the main characteristics of the investigation in Germany is that the public prosecutor is in charge of investigation and the role of the police mainly depends on whether and to what extent the public prosecutor will entrust them with undertaking investigative actions. France has retained the division into inquests and investigation, as well as a powerful investigative judge. When a formal investigation is optional (it is obligatory only in the event of crimes) and is not conducted, inquests are the only form of preliminary proceedings. Preliminary investigations (inquests) are conducted by the judicial police, at the request of a public prosecutor or ex officio. The Criminal Procedure Code of the Republic of Italy, which was adopted in 1988 and which came into force in 1989, with its subsequent amendments, is significant, among other things, for introducing the accusatory model of criminal procedure instead of the inquisitorial one included in the Criminal Procedure Code of 1930 that was revoked when the new Criminal Procedure Code came into force.

Use of Legally Non-Binding Instruments in Contemporary Practice of International Relations

The article explores the use of legally non-binding (informal) instruments in contemporary international practice by international political actors. In this context, the article examines definitions and main characteristics of legally non-binding instruments, as well as their effects. In addition, the use of this type of instruments was assessed as a practical response to the need of concerting between the political actors at the international plane due to their functionality and flexibility. It was concluded that these instruments implied a softer form, unlike treaties, and the act of their conclusion does not require conducting a formal and cumbersome procedures, such as parliamentary ratification. These instruments imply political commitments between their parties and their effects are usually shielded by the bona fides principle. Although these instruments are generally deprived of legally binding effects, they remain quite pragmatic tools in brokering political agreements at the diplomatic level between relevant international political actors.

Criteria for Assessing the Violation of the Right to a Trial Within a Reasonable Time

The well-known sentence in English Justice delayed is justice denied confirms historical awareness of the value of a speedy court decision. The right to a fair trial within a reasonable time applies to both civil and criminal proceedings. In a criminal trial, the issue of adjournment may also be regulated under Article 5 paragraph 3 of the European Convention for the Protection of Human Rights and Fundamental Freedoms when a person is detained. The rationale for the principle, in criminal proceedings, is “based on the need to allow the accused not to remain for too long in a state of uncertainty as to the outcome of criminal charges against him” (Kart v. Turkey, European Court of Human Rights, 2009). Furthermore, the variability of criminal proceedings that take too long - generally damages the reputation of the alleged offender. The European Court of Human Rights explained that “the reason for the verdict in so many lenghty proceedings is that certain contracting parties have not complied with the ‘reasonable time’ requirement under Article 6 paragraph 1 of the European Convention and have not prescribed a domestic remedy for this type of appeal” (Scordino v. Italy (no. 1) [GC], 2006-V).

The Importance of the Jurisprudence of the Court of Justice of the European Union for the Consistent Application of the Service Directive

In this paper, we explore the implementation of the Directive on services in the internal market in the Member States of the European Union, with the focus on assessing the clarity of the norms of this acquis. We perform analysis of selected cases from the jurisprudence of the Court of Justice. The source of law in question, among other things, we consider with regard to its implementation in the areas of public health, certification and technical supervision, and in the field of veterinary services. The topic of our work is useful for the professional and scientific community due to the further clarification of the importance of the development of the case law of the Court of Justice for the uniform application of the Directive governing a very important segment of the internal market.

Tax Consulting as a Special Type of Service Activity

Tax consulting is a special type of service activity, with certain specifics related to some other activities. The name itself indicates that it involves providing advisory services, given by specially qualified and trained professionals, with respect to professional-ethical and professional principles, and above all the principles of legality, independence, autonomy, expertise, conscientiousness and professional secrecy as well as other principles that are mutually determined and supplemented. The main purpose of tax consulting is to help taxpayers in completing their tax obligations and to properly understand and apply tax laws. In a broader sense, it means representing the taxpayer in tax and court proceedings. On the other hand, observing the complexity of the tax-legal relationship, the inequality of the parties in this relationship, which stems from the very nature of taxes, it is indisputable that tax advice contributes to tax efficiency and overall tax policy, humanization of tax-legal relationship, development of taxpayers’ awareness on the importance of taxation and the development of tax morale. The goal of this paper is to investigate tax consulting in Bosnia and Herzegovina and the countries of the region, using research, historical, normative and comparative methods.