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About us

Law office with headquarters in Nis. The office provides all legal services to domestic and foreign clients, legal and natural persons. With over 20 years experience, the office presents, advises and represents clients in all courts, administrative bodies, and 3.licima, as well as providing all legal services in all areas of law, especially in civil, commercial and administrative matters.

The main goal of the office is a satisfied customer, whose success is our success. Access to the work of the office is, above all, openness and accessibility in communication with clients, as well as expertise and responsibility for the most effective realization and protection of clients' rights.



1Is it possible to modify the claim if the dispute is ongoing?

Yes, it is possible to change the claim. Such a procedure is called an "objective alteration of the lawsuit".

Until the conclusion of the main hearing, the prosecutor may amend the lawsuit. If the lawsuit is delivered to the respondent, the defendant's consent is also required for the alteration. In case the defendant opposes, the court has the opportunity to decide on it and allow for a change if it would be appropriate for the final solution of the relations between the parties and if it considers that the procedure under the amended lawsuit will not substantially extend the duration of the lawsuit. If the defendant enters into a discussion of the main matter under a revised lawsuit, but has not previously opposed the alteration, the respondent is deemed to have accepted the alteration of the lawsuit. When the court allows the alteration of the lawsuit, it is obliged to leave the time it takes to prepare for the debate under the amended lawsuit if it did not have enough time. If the lawsuit is changed at a hearing where the defendant is not present, the court shall postpone the hearing and deliver the transcript of the minutes from that hearing to the respondent. A separate appeal is not allowed against a decision allowing or refusing the alteration of the lawsuit.

2Is it possible to rent an apartment without paying taxes?

The new Law on Housing and Maintenance of Buildings is before the deputies in the Assembly and should be voted in December. He brings important newspapers to tenants of buildings, and one of them is that the Managers will be placed in the buildings. This means that landlords will have to provide data on tenants to the building manager.

In order to avoid all possible problems, a Lease Agreement must be concluded free of charge, and other contract provisions can be regulated in accordance with mutual agreement (payment of bills, maintenance of an apartment, etc.). In this way, there will be no obligation to pay a lease tax because the contract is free of charge.

Remember, the Lease Agreement protects both the landlord and the sub-tenant and allows the landlord to exercise other rights and benefits as the occupancy right holder - can simply report the residence address in the MIA, and the records of the Employment Service, register a child in a kindergarten, a school, provide yourself with parking space, etc. Also, the only legal way for the landlord to protect his rights and property is the signing of such a Contract. It should include the rights and obligations of lease parties, real estate details, as well as the factual situation.

The contract is valid if it is certified by a notary or court, but also signed in the presence of two witnesses and with their signatures , has legal force.

3Exemption (or refund) of VAT when exporting goods

The Serbian economy is predominantly import-oriented, but there are small and medium-sized businesses that see the chance of development exclusively in foreign trade. This type of company, having regard to all legal frameworks, many of which are not compliant with the laws of the European Union, may easily have an additional loss on VAT refunds only because the delivery round arrived on the last Friday of the month, and the weekend is on transitional days between two months.

This text is intended for this segment of the economy and we will try to point out to potential problems related to the release or refund of VAT when exporting goods abroad. The emphasis is not just on advising you how to act in legal frameworks, but also how to avoid mistakes that can adversely affect short-term solvency and the flow of money.

Value added tax is essentially a tax on consumption. When a Serbian company exports goods abroad, these goods will be spent abroad and exempt from VAT in Serbia. It should be kept in mind that the VAT is paid in a certain accounting period - on a monthly basis. When exporting, the goods must arrive at the customs terminal in order to obtain the necessary documentation for export, and from the receipt of this documentation, they must leave the country within 24 hours.

The most common problem occurs when the goods are transported by trucks at the moment when the transit The days between two months coincide with the weekend. For example, the goods are ready for shipping and transport at the factory on Friday, 29th of the month, the truck is to be loaded on Saturday 30th of the morning and moves to the customs terminal. The truck ends with clearing and takes all the necessary documentation on the same day. Certain countries in the region, and in particular EU member states, introduce a ban on trucking on Saturdays and Sundays, especially before big holidays or in the holiday season. Bearing in mind this fact, the said truck will leave the country on Monday, 1st in the following month. This means that the seller of goods is obliged to pay VAT for the accounting period for the previous month, without the possibility of being exempt from VAT for the goods exported by the truck, which was cleared on Friday 29th of the month, but left the country 1 next month. For goods leaving the country on the 1st of the month, the seller can claim a VAT refund only at the end of the accounting period for that month.

From the above, it is clear that if the goods are cleared and leave the country for the time from the same accounting period, the seller may request VAT deduction for the exported amount without the engagement of liquid assets. If the goods do not physically leave the country and go into another accounting period, the seller must pay the VAT and refund only at the end of that month, and the liquid assets remain trapped for that period.

Our advice is that when contracting delivery deadline with foreign customers, you have in mind the above facts, and hold reliable deadlines that are far enough from the transition periods.

4Driving license and registration is possible without payment of misdemeanor penalties

It's an anti-constitutional provision that we had to pay the penalty we owe first, and then we only get a driver's license or a traffic license - so the Constitutional Court declared it in November.

The disputed Article 336 of the Law on Misdemeanors referred to the consequences of the registration of citizens in the register of fines. And the consequences were:

For the purpose of collecting fines, costs of proceedings and other sums of money that are recorded in the registry of fines, a convicted person will not be permitted to fully recover the amount due:

1) issuing a driver's license and driving license; 2) issuing a registration certificate, a traffic license, registration plates and registration stickers, temporary registration of vehicles and temporary registration plates; 3) Vehicle cancellation.

A special law could also provide for temporary denial of issuing or extending the validity of other permits and documents.

This provision of the law was unconstitutional because it restricts the constitutional rights of citizens. This was when the law was enacted by the Protector of Citizens, who submitted the Request for the Assessment of Constitutionality, and at its session on November 3, 2016, the Constitutional Court confirmed this fact.

According to our knowledge, the application of this decision is delayed, and even though the claimants are no longer checked through the Register in the Ministry of Internal Affairs, technical checks continue to exist with penalties because E-government is directly linked to the Register. p> For this reason, we would like to inform you that in case you have unpaid penalties, you should not submit requests for the extension of the registration to authorized technical inspections directly to the MIA.

5Extinction of the company - liquidation procedure

Turning off the company in Serbia is a more complicated business than the founding process. According to applicable laws, the procedure of shutting down business is possible only through regular bankruptcy or voluntary liquidation. The procedure itself will last from five months to two years, depending on your debts. We will carry you through the entire liquidation process in the text.

Pursuant to Article 468 of the Law on Business Companies, the company ceases to exist by deleting it from the register of economic entities, with full settlement of all debts based on:

• conducted liquidation or forced liquidation proceedings • Bankruptcy proceedings conducted • status changes resulting in the cessation of the company. The liquidation procedure itself has its minimum duration, and can be divided into two phases: - Opening of the liquidation procedure and - closing the liquidation process and deleting the company from the Registry.

  Opening the liquidation procedure

Liquidation of the company can be carried out when the company has sufficient resources to settle all its obligations. The liquidation process itself is 120 days.

Voluntary liquidation is initiated by a decision of the assembly of members of the company: - unanimous decision of the partner, - by the decision of the assembly of members of the company or - by the decision of the shareholders assembly.

Liquidation of the company begins with the date of registration of the decision on liquidation and announcement of the announcement of initiation of liquidation, in accordance with the law on registration. (Article 526 of the Law on Business Companies).

The announcement of the initiation of the liquidation procedure must be publicly announced for a period of 90 days, on the website of the Business Registers Agency. An additional 30 days left to report the creditor to the same.

Then a liquidation manager is appointed. By appointing a liquidation manager, all company representatives cease to represent the company. If a company does not appoint a liquidation manager in the manner provided for in paragraph 1 of this Article, all legal representatives of the company become liquidators. (Article 529)

In addition to publishing a public notice to initiate liquidation proceedings, the Liquidation Administrator is obliged to send to the known creditors who legally report the claim and a written notice of initiation of liquidation of the company.

Within 30 days from the date of receipt of the claim, the company has the right to challenge the claim of the creditor and to notify the creditor within the same time limit as well.

Before payment to creditors, the liquidator must create and register:

• Initial Liquidation Balance - within 30 days from the date of commencement of liquidation • Initial liquidation report - at the earliest 90 days and at the latest 120 days from the date of commencement of liquidation. • Annual liquidation reports on their actions

The accounting part implies the preparation of an extraordinary financial report at the beginning and at the end of the liquidation procedure, and if you submit the report at the beginning of the current year, you need to make another regular financial statement as of 31 December and two extraordinary.

During the liquidation you are obliged to keep books and pay tax obligations the same as during regular business.

During the liquidation procedure, the company may decide to suspend the liquidation by decision of the partner or at the assembly, and the procedure may be interrupted.

It is required to register a liquidation suspension.

  Closing the liquidation and deleting the company from the APR Registry Liquidation ends with the decision to terminate liquidation. At the end of the liquidation, the company is deleted from the register of economic entities and the assets of the company that remains after the settlement of all obligations to the creditors (liquidation residual) is distributed to members of the company.

Claims against the liquidation manager and members of the company in liquidation are expired within three years from the date of delisting from the company from the register.

Due to the decision of the Constitutional Court of 2012, according to which all the provisions of the laws regulating the initiation of bankruptcy due to the blocking of the account - unconstitutional, the companies no longer have to fear that automatic bankruptcy will be initiated against them, if their accounts are blocked for more than a year .

Also, the Companies Act foresees the possibility of forced lividing, but it does not yet apply. For example, it would allow the director to log off and there are no employees, after three months the registry of the Business Registers Agency will automatically initiate the liquidation process.

Marija Blagojević


+381 66 026 286

Lawyer Marija Blagojević is registered in the agent register at the Ministry of Justice of the Republic of Serbia. She attended the seminar "Representation before the European Court of Human Rights". It possesses a certificate on the necessary knowledge in the field of child rights and the criminal protection of minors.