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• 2022 Editorial Board

Table of Contents.

• 2022 Editorial Board

The (Un)Certain Future of Tax Sparing Credit in International Tax Treaty Law.Tax sparing clause emerged in double taxation treaties 63 years ago. Despite criticisms, it can presently be found in about 15% of all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors’ view that this provision represents a confirmation of the right to introduce tax incentives as a part of a country’s right to tax, while pointing out the necessity of preventing abuses of the provision. After conducting an analysis of the effects of tax sparing on foreign direct investments in Serbia and outgoing investments of Serbia’s residents, the remaining portion of the paper is dedicated to exploration of the interaction between GloBE Income Inclusion Rule and tax sparing. Their incompatibility, which implies that tax sparing would be annulled under BEPS 2.0, may be overcome via a specific carve-out, but at present such initiative is not endorsed by Inclusive Framework on BEPS.

• Dejan Popović [ University of Belgrade Faculty of Law, Serbia ]
• Gordana Ilić-Popov [ University of Belgrade Faculty of Law, Serbia ]

The Constant Change of EU Consumer Law: The Real Deal or Just an Illusion?.EU consumer law is in a process of constant change. Over the past several decades EU consumer law has gone through many changes, reaffirming the statement by Greek philosopher Heraclitus: the only constant is change (Panta Rhei). This paper emphasizes the transformative nature of EU consumer law and its constant changes. Firstly, the paper addresses the changes in legal grounds and competences, as the roots of EU consumer law. Secondly, it presents the changes of the levels of harmonization and their impact on EU consumer directives and the national laws of the Member States. It continues by observing the impact of the CJEU’s uniform and autonomous interpretation on the national case law of the Member States and consumer law enforcement. In conclusion, the paper accentuates the role of the transparency requirements and information duties in online ‘business-to-consumer’ (B2C) transactions as fundamental aspects affecting the future of EU consumer law.

• Emilia Mišćenić [ University of Rijeka Faculty of Law, Croatia ]

Creditor Protection in Cross-Border Conversions, Mergers and Divisions.This paper elaborates on the protection of creditors in cross-border conversions, mergers and divisions, according to Directive 2019/2121/EU as regards these cross-border operations. After presenting the protection mechanisms available to creditors in cross-border operations prior to the adoption of the 2019 Directive, as well as the risks faced by creditors in such events, the author presents the system of creditor protection introduced by the Directive. Both creditor protection mechanisms in the broader sense (which are not designed exclusively for creditors) and the ones in the narrower sense (which are created only for their protection) are presented in the central portion of the paper. Among the latter group, the general protection mechanisms available for each cross-border operation are analysed, followed by the mechanisms that are specific to individual operations.

• Jelena Lepetić [ University of Belgrade Faculty of Law, Serbia ]

Parent’s Disagreement to Changing the Child’s Permanent Residence – Procedural Dilemmas and Possible Solutions.In the case when the parent who does not exercise parental rights does not agree with the change of permanent residence of the child, i.e., doesn’t agree with the child moving abroad with a parent who independently exercises parental rights, courts in Serbia, as a rule, take the position that only because they did not give consent, the parent who does not exercise parental rights should be partially deprived of the parental rights and thus enable the other parent to independently decide on the change of permanent residence. In the theory of family law, this practice has been criticized as unacceptable, therefore there is a need to explore other procedural possibilities in such situations.

• Dušica Palačković [ University of Kragujevac Faculty of Law, Serbia ]
• Sanda Ćorac [ University of Kragujevac Faculty of Law, Serbia ]

The Relationship Between Alcohol Abuse and Homicides in the Sample of Convicted Off enders in Belgrade.This paper examines the relationship between alcohol abuse and homicides. The first part explores the relevance of alcohol in violent crime in general as well as in homicides. The authors further analyse criminology theories that explain the influence of this factor in understanding homicides. The second part of the article is an empirical analysis of a sample of 84 final court cases of the High Court in Belgrade, involving 105 victims, with the total 95 persons convicted of homicide, aggravated homicide or manslaughter. In addition to determining the prevalence of alcohol abuse in the sample, the authors also analyse the significance of the presence of alcohol in different homicide classifications. Authors conclude that the most relevant is the classification into conflict, revenge, intimate partner and homicides committed during robbery. The classification of homicides into expressive and instrumental, and homicides between strangers or acquaintances is not statistically significant.

• Đorđe Ignjatović [ University of Belgrade Faculty of Law, Serbia ]
• Natalija Lukić [ University of Belgrade Faculty of Law, Serbia ]

Same-Sex Relationships in Light of Application of the 2007 Hague Protocol on the Law Applicable to Maintenance Obligations.Same-sex marriages, registered partnerships and de facto unions are considered same-sex relationships in comparative law. In the Hague Protocol, an important source of the Serbian conflict of law system, nothing is indicated about its application to these relationships, nor is the notion of „family relationship“ defined in sense of Article 1. This paper examines the scope of interpretation of this notion and whether it includes same-sex relationships. The main dilemma is whether the application of the Protocol may arise from autonomous interpretation of notion „family relationship“ or from the decision of each contracting state. Taking a position regarding these issues, the author examines the possibility of application of the Protocol to determine applicable law in disputes regarding maintenance of same-sex relationships, concluded abroad, and processed before domestic authorities. Special attention is paid to the analysis of a hypothetical case and the extent of the public-policy clause from Article 13.

• Mina Pavlović [ University of Kragujevac Faculty of Law, Serbia ]

The Rule of Law Between Justice and Mere Legality – A Brief Overview of the Development of Discourse in the Concept of the Rule of Law.The rule of law is one of the key concepts in the 21st century. The idea of the rule of law exists to the extent that there are reflections on the state and law, and a relationship between these two concepts. The aim of this paper is to show in one place the development of the idea of the rule of law through history. In this sense, the authors look at the thoughts of philosophers who have largely determined the direction of development of the idea of the rule of law. Of course, not all philosophers who have contemplated the rule of law are listed in the paper, but it nevertheless attempts to show in chronological order how the rule of law as an idea developed from Plato to its modern theorists.

• Benjamin Nurkić [ University of Tuzla Faculty of Law, Bosnia and Herzegovina ]
• Faris Hasanović [ University of Tuzla Faculty of Law, Bosnia and Herzegovina ]

Sarotte, Mary Elise. 2021. Not One Inch: America, Russia, and the Making of Post–Cold War Stalemate. New Haven and London: Yale University Press, 550.

• Boris Begović [ University of Belgrade Faculty of Law, Serbia ]

Ермолович, Виктор Иванович. 2021. Основные институты гражданского права средневековой Сербии и стран континентальной Европы (X-XV вв.). Минск: Белорусский государственный экономический университет, 301.

• Nina Kršljanin [ University of Belgrade Faculty of Law, Serbia ]

Kršljanin, Nina, Uroš Stanković (ur.) 2021. 150 godina od donošenja Ustava iz 1869. godine. Beograd: Pravni fakultet Univerziteta u Beogradu, 227.

• Đorđe Stepić [ University of Belgrade Faculty of Law, Serbia ]