Judge oversteps mark in child abuse case

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Contribution regulation for company managers

By Branimir Rajšić Under the new Contributions Act, mandatory insurance now covers management board members, executive directors and liquidators in companies, unless they have mandatory insurance on another basis. When appointed to those functions (even when not employed), they are obliged to pay contributions on a monthly basis. This obligation includes contributions for pension insurance […]

Customs regulations mainly related to transit procedures amended

By Branimir Rajšić In January 2019, a new Regulation for the Implementation of the Customs Law in Montenegro (“Regulation”) has entered into force. The most significant changes relate to transit under TIR and ATA carnets. There is a new strict method of conducting the movement check for such goods, documents that should be provided to […]

North Macedonia: latest amendments to the tax legislation

By Branimir Rajšić New Law on Personal Income Tax The new Law on Personal Income Tax (“PIT Law”), applicable from 1 January 2019, abandons the “flat” tax rate and introduces progressive taxation. Besides a tax rate of 10%, the new PIT Law envisages a tax rate of 18% and 15%, applicable to different types of […]

Arm’s Length Interest Rates for 2019 Published

The Ministry of Finance issued the rulebook where it prescribed arm’s length interest rates for 2019. The practice of rate decreases and the consequent decrease of tax-deductible expenses is continued. Under the rulebook, the arm’s length interest rates for loans provided to Serbian companies are as follows: 4.98% for short term loans in RSD, 5.69% for long term loans […]

Slovenian tax consultants should report cross-border arrangements from 2020

By Branimir Rajšić The proposed amendment to the Slovenian Tax Procedure Act, implementing the Directive 2018/22 on the automatic exchange of information, sets out new rules for reporting on information related to certain cross-border arrangements of the companies to the Financial Administration of the Republic of Slovenia (“FURS”). According to the proposed amendments, Slovenian tax consultants or […]

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Litigation Writs 11/06/96

Pride Valley Foods is suing its insurers after they refused to pay a £6 million claim following a fire last December at its factory in Seaham, Co Durham. In the writ, Pride Valley says it took out insurance with Independent Insurance Co and Lombard General Insurance Co last November. The fire, Pride Valley claims, caused […]

No Moore appeals, say Lords

An action reported in the ‘Forthcoming Case’ section of The Lawyer on 30 January has now settled. Last ditch moves in the long-running battle over ownership of millions of pounds worth of work by sculptor Henry Moore have ended in defeat for the artist’s daughter. The Law Lords have ruled that his daughter, Mary, who […]

Lawyers hit out at plans to boost CCT

VOLUNTARILY outsourced legal work may have to be included in compulsory tenders if the Government goes ahead with plans to force the pace of local government privatisation. Local government lawyers have voiced concern about proposals to speed up compulsory competitive tendering (CCT) of legal work after suggestions that the “credit” system should be abolished. Under […]

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