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2023 Collection Papers from Conf. Org. on Occasion Day Fac. L. 315 (2023)
Specific Cases of Tax Liability with Reference to Joint and Several Liability in Domestic and Comparative Legislation

handle is hein.journals/cnopsfmt2023 and id is 2038 raw text is: B. BacHweBHh HobaIeBHh, Toce6Hu cJy ajeeu OO2OopHOcmu 3a nopecKy o6ae3y..., 360pHHK pagOBa ,,HpaBO H3MCIy cTBapaH>a H TyMaH>b , HcTO-MO CapajeBo 2023, cTp. 315-341. YAK/UDC 336.2 HPEIJIEAHH HAYTHH PAA / REVIEW ARTICLE Hpogp. op Eojana Bacubeeuh Hobaueeuh npaBHH cajKyJITeT YHHBep3HTeTa y bafHoj JIyUH HOCEIHH CJIYgAJEBH OJFOBOPHOCTH 3A HOPECKY ObABE3Y CA OCBPTOM HA CEKYHJAPHY HOPECKY ObABE3Y CYHCHIHJAPHOF Fl COJIFIAPHOF HOPECKOF JYAHHKA Y jOMAT1EM Fl KOMHAPATHBHOM HPABY Hpeomem o0o6 pada cy noce6uu cly iajeeu otkoeopuocmu 3a nopecie o6aee3e ca ocepmom -a cexyudapuy nopecxy o6aee3y cyncudujapuoz u co~nu- dapuoo nopecxoz dyxWuuxa y domahem u xomnapamueloM npaey. ffwb oeoo pada je nodepeaeane nopecxux 3axo-a yuymap EuX xojuMa cy ypehjenu ulcmumymu cyncu)ujapuoz u coMuyapuoz nopecxoz dydIcuuxa demabuoj auawu3u. Hcmoepemeo, zfwb je ylasamu u -a Ko.lu3ujy nopecxux 3axoa ca oypeljeuM, dpyeuM 3axouvMa yuymap EuX xojuMa cy zapaumoea- ia iexa ypyea npaea, xao mno je npunajepa padu, 3aKoHOM o npuepeiuM yjpymmeuMa zapamoeao npaeo oclueauy uu 3aKOHCKCON 3acmynuly ia cwooo6o ycueatbe iwuuie uNoeule, iapaeo y 3aeucocmu o opeau3ayfuo- 1o o6.luxa ypymmea. Hcmo npaeo je zapaumoeao ycmaeuMa, anu u Eepon- cxoM xoi6efyujo o .yKclut npaetua. Ypay he 6umu yxasao u ia npum- jepe u3 ynpaele u cycxe npaxce yuymap EuX y ee3u ca colUMapuom nopec- Ko.C o6a6e3om. Koaiio, y pally he 6umu caomeaa u iopMamueia pjemeba u-cmumy- ma co.uMapuoe nopecxoz dydiuuxa y ynopei-onpaeium cucmeMuna, ca zfwbem da ce npe4nodwe odpejea pjemerba xoja 6u mOwJa 6umu eowuba npunuxoM na idoepadxbe nocmojehe nopecxonpaeie eeucnamuee yuymap EuX. Ha oeaj iauu 6u ce nocmuoaa u eeha npaeia cuzypocm nopecxux cucmena, grosso modo, anu u eeha npaeia cuzypocm nopecxux o6ee31uxa u dydtcuuxa, mno ce cee iewhe ucmu ie xao jeda o0 oc-oeux nocmyiama ia Kojum 6u mpe6ano da no ueajy caepemeu nopecxu cucmenu Ma xoje 3emibe. KhyMHC pHjeiH: IIopecKa o6aBe3a; CeKyHapHa nopecxa o6aBe3a; CyncH- AHjapHH riOpeCKH Ay)KHHK; CorHiapHw4 HOpeCKH AyKHHK. Bojaxa BacnJmeBh xHoJIaMeBnh, bojana.vasiljevic @pf unibl. org. 315

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