On Thursday, October 26, 2023, the conference “HRevolution – Generations through Innovation” was held in the organization of O.U.R. HR. The conference is dedicated to trends and innovations in human resource management that contribute to business development. The conference gathered HR experts and CEOs from different industries.
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The recently adopted Amendments to the Law on Planning and Construction are explained by the need to encourage the market economy in an environment of more favorable conditions for foreign investments, then to encourage faster local economic development, as well as GDP growth. From a wide range of changes in the legislative framework, we highlight some of the most important, designed to enhance legal certainty for investment and construction in the Republic of Serbia.
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In the light of harmonizing domestic positive legislation with the European Union, the new Law on Electronic Communications has been in force since May 7, 2023 whereby it is synchronized with the EECC directive, adopted by the European Union in December 2018. Enhancing business conditions in the area of electronic communications, strengthening the mechanisms for protecting users’ rights, as well as encouraging domestic and foreign investments are just some of the aims of the new law.
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On December 9th 2022, National Assembly of Republic of Serbia adopted Amendments to the Personal Income Tax Law („Official Gazette of the Republic of Serbia“, no. 24/2001, 80/2002, 80/2002 – other laws, 135/2004, 62/2006, 65/2006 – corrected, 31/2009, 44/2009, 18 /2010, 50/2011, 91/2011 – decision of the US, 7/2012 – harmonized din. amount, 93/2012, 114/2012 – decision of the US, 8/2013 – harmonized din. amount, 47/2013, 48 /2013 – amended, 108/2013, 6/2014 – harmonized din. amount, 57/2014, 68/2014 – other laws, 5/2015 – harmonized din. amount, 112/2015, 5/2016 – harmonized din. amount, 7/2017 – harmonized din. amount, 113/2017, 7/2018 – harmonized din. amount, 95/2018, 4/2019 – harmonized din. amount, 86/2019, 5/ 2020 – harmonized din. amount, 153/2020, 156/2020 – harmonized din. amount, 6/2021 – harmonized din. amount, 44/2021, 118/2021, 132/2021 – harmonized din. amount, 10/2022 – harmonized din. amount, 138/2022 and 144/2022 – harmonized din. amount) (hereinafter: Law), which came into effect on January 1st 2023.
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On March 17, 2022, the Government of the Republic of Serbia for the first time used the legal mechanism for providing temporary protection under Article 74 of the Law on Asylum and Temporary Protection („Official Gazette of RS“, No. 24/2018; hereinafter: the Law) by passing the Decision on providing temporary protection in the Republic of Serbia to displaced persons coming from Ukraine („Official Gazette of the RS“, No. 36/2022; hereinafter: the Decision). The Decision was published on March 18, 2022 in Official Gazette of the RS“, No. 36/2022, and entered into force the following day, March 19, 2022.
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The Law on Amendments to the Law on Personal Income Tax (“Official Gazette of RS”, No. 118/2021) enters into force on the eighth day On December 23, 2021, the National Assembly of the RS, at its regular session, adopted the Law on Amendments to the Law on Electronic Invoicing (hereinafter: the Law). The Law was published on December 29, 2021 in the „Official Gazette of RS“ no. 129/2021, and entered into force on December, 30, 2021.
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The Law on Amendments to the Law on Personal Income Tax (“Official Gazette of RS”, No. 118/2021) enters into force on the eighth day from the day of its publication in the “Official Gazette of RS”, i.e. on December 17, 2021, and it shall apply from January 1, 2022, except for the provisions of Article 7 of this Law, which shall apply from March 1, 2022.
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The Law on Amendments to the Law on Contributions for Compulsory Social Insurance (“Official Gazette of the RS”, No. 118/2021 – hereinafter: the Law) entered into force on the eighth day from the day of its publication in the “Official Gazette of the RS”, i.e., 17. December 2021, and shall apply from 1 January 2022, except for the provisions of Article 7 of the Law which shall apply from 1 March 2022.
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On November 17, 2021, the National Assembly of the Republic of Serbia adopted the Law on Amendments to the Company Law, which entered into force on November 27, 2021 (hereinafter: the Law or Company Law). The Law was published in the Official Gazette of the Republic of Serbia no. 109/2021 of 19 November 2021.
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National Assembly of the Republic of Serbia has adopted the new Law on Consumer Protection on September 9, 2021, which entered into force on September 19, 2021. The new law begins to apply from December 20, 2021.
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The new Law on Trade Secret Protection (Official Gazette of RS no 53/2021) entered into force on June 5, 2021, on which day the Law on Trade Secret Protection from 2011 (Official Gazette of RS no 72/2021) ceased to be valid.
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The National Assembly has adopted the new Law on Gender Equality on May 24, 2021, which has entered into force on June 1, 2021, except for the provisions of the law relating to unpaid housework, the provision of specialized support services for victims of violence and the publication of annual statistics that will begin to apply from January 1, 2024.
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The newly adopted Law on Electronic Invoicing (“Official Gazette of the Republic of Serbia”, No. 44/2021) entered into force on May 7, 2021.
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On April 28, 2021, the National Assembly of the Republic of Serbia adopted the Law on the Register of Administrative Procedures, which entered into force on May 7, 2021.
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On February 11, 2021, the National Assembly of the Republic of Serbia adopted the Law on the Social Cards, which entered into force on February 25, 2021, and will be applied from March 1, 2022.
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On February 12, 2021 the Government Conclusion 05 number 131-1206/2021 was adopted, which recommends deadlines for employers in connection with unused annual leave for 2019 and 2020.
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On February 2, 2021, began the implementation of the new Law on Archival Materials and Archival Activities (“Official Gazette of RS”, No. 6/2020), adopted by the National Assembly of RS on January 24, 2020.
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Law on Amendments to the Law on Foreigners (“Official Gazette of RS”, No. 31/2019) and Law on Amendments to the Law on Employment of Foreigners (“Official Gazette of RS”, No. 31/2019 – hereinafter: Law Amendments), were adopted in April of 2019, in order to improve the procedure for issuing a residence or work permit to a foreigner and have started to apply from 7th of May 2019.
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The Directorate for Safety and Health at Work of the Ministry of Labour, Employment, Veterans and Social Affairs has developed a Guide for Safe and Healthy Work from Home, which was published on January 18, 2021 on its official website. The guide for work from home is intended for employers and employees with practical guidelines to facilitate work in a new situation.
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The National Assembly of the Republic of Serbia has adopted Law on amendment to the Law on Tax Procedure and Tax Administration and Law on the amendments to the Law on Property Taxes.
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Jovana Tomić, attorney at law and partner at CT Legal Law Office, on February 20, 2020 held a seminar on the Agency Employment Law organized by Public Aktiv d.o.o., a company that provides training and organization of seminars to enable attendees to successfully resolve issues they encounter in practice and to get acquainted with new regulations and their interpretations by relevant experts.
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The Serbian Parliament adopted the Law on Amendments to the Law on Individual Income Tax applicable from January 1, 2020, except for the provisions regarding the exemption from the tax on earnings based on the employer performing innovative activity, which will apply starting from March 1, 2020.
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The Government of the Republic of Serbia adopted the long-awaited Law on Agency Employment (hereinafter referred to as the Law) on December 6, 2019. This Law regulates the field of employment through temporary employment agencies (hereinafter referred to as the Agency).
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The new Law on Personal Data Protection, which implements the EU General Data Protection Regulation (GDPR) into Serbian legislation and bring significant novelties in this field, came into force on August 21, 2019.
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On May 27th 2019, Jovana Tomić senior partner at CT Legal co – moderated the panel discussion on judicial practice in the area of labor law, organized by the American Chamber of Commerce (AmCham) in Serbia.
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Ministry of Finance of Republic of Serbia published the Opinion no. 011-00-12/2019-04, dated 01.02.2019., stating that commuting costs are considered non-documented expenses unless the employer provides credible documents as evidence that the employees costs for commuting to and from work have been properly reimbursed (e.g. bill for monthly public transportation ticket, daily ticket, one-way ticket,bill for gasoline if the employee is using his or her personal vehicle, etc.)
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Jovana Tomic at CT Legal became a member of America Chamber of Commerce (AmCham), one of the leading international business hub, gathers over 200 multinational and domestic companies, focused to improve the Serbian business environment, sharing knowledge and experiences in order to implement positive changes.
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Chambers Europe 2019 ranks Jovana Tomic in Band 3 for Employment practices
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