Статьи журнала - Pravo - teorija i praksa

Все статьи: 699

Cross-border succession issues and the attempts of Serbian legislation to be harmonized with the European legislation on succession matters

Cross-border succession issues and the attempts of Serbian legislation to be harmonized with the European legislation on succession matters

Laura De Negri

Статья научная

The study deals with the importance of harmonization processes related to the succession rules in the European Union. During the examination of the harmonization processes, a particular attention has been paid to migration, which nowadays has a deep impact on inheritance cases. In this regard the study demonstrates how the judicial cooperation is being realized in the European Union when it comes to succession-related issues. Among these, the study examines the current norms of the Serbian Act on private international law, which, from some aspects, has an obsolete system considering the conflict of laws rules in matters of succession with an international element. Namely, these rules are not harmonized with those of the European Succession Regulation, which means that the Serbian IPL system does not currently follow the European trends in legislation. Furthermore, it does not take into consideration certain current phenomena, especially the international migration and globalization. At the same time, Serbia is working hard to achieve a certain level of legal harmonization with the EU legislation. One proof of the harmonization attempts is the draft of the new PIL act of Serbia. The new concept of the conflict of laws rules and the new systemic approach of connecting factors is nearly completely identical with that of European legislative trends, especially regarding the scope of succession. If the draft act comes into force, it will mean, beyond any doubt, a giant leap for the country towards the European Union.

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Current problems of trademark exhaustion in foreign court practice

Current problems of trademark exhaustion in foreign court practice

Sonja Lučić

Статья научная

The author analyzes the principle of trademark exhaustion in the European Union. The institution of trademark exhaustion is a form of legal limitation of the subjective right of the trademark owner. EU member states have a national trademark protection system. On the other hand, a supranational trademark protection system was established in the EU, through which, among other things, there was introduced a system of regional trademark exhaustion. In the paper, the Institute of trademark exhaustion will be analyzed through the latest practice of the EU Court of Justice. Namely, when the owner of the trademark or a third party, with his consent, puts the goods marked with the trademark on the market in the European Economic Area, the exhaustion of the trademark occurs. This means that the owner of the trademark cannot prevent the further circulation of these goods. However, it often happens that the goods are purchased in one country, where the goods were first sold by the trademark owner, and then being sold in another country. According to the significant differences in the prices of medical and pharmaceutical products in different EU countries, there is a significant market for the so-called parallel import of such goods. Recent case law of the Court of Justice of the European Union has clarified how the provisions relating to the packaging and repackaging of medicinal products should be interpreted and applied in the context of parallel trade in pharmaceutical products within the EU.

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Cyber security of a critical infrastructure

Cyber security of a critical infrastructure

Slavimir Vesić, Martin Bjelajac

Статья научная

A critical infrastructure consists of basic assets and facilities whose functioning has a significant impact on the society and economy of a country, as well as on its security. The life and work of the citizens of a country are largely dependent on a smooth operation of various energy, telecommunication, water and sewage facilities, as well as the network of hospitals and health institutions, transportation, etc. The safe functioning of these systems is a prerequisite for the existence and development of a social community in an area. Therefore, it is necessary to undertake all necessary activities to preserve a critical infrastructure both in reality and cyberspace. With the development of the Internet, there has been a transformation of people’s work and life in the broadest sense, in such a way that it has become an indispensable part of everyday life of each of us. Together with the largest global network increasingly used as well as the various services people necessarily being relied on in the new reality the world encountered during the COVID-10 pandemic, there has been created a vast space attracting the malicious users. They act by using the known mechanisms of functioning communication networks and other information technologies, finding the system vulnerabilities and exploit them. In this paper, we will analyze the cyber security of a critical infrastructure, cyber attacks on a critical infrastructure and the measures needed to be taken to mitigate the consequences of cyber attacks.

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Cyberbullying legislation: the role of cyberbullying law

Cyberbullying legislation: the role of cyberbullying law

Aleksandra V. Janković, Lazar V. Stošić

Статья научная

Faced with the increasing number of cases of cyberbullying and its consequences, states are trying to find the best way of its sanctioning. The latest tragic event, in which a young man from Republika Srpska committed suicide because he was mocked on one of the social networks, has triggered a public debate on whether cyberbullying is adequately sanctioned in our country. Based on the way individual countries sanction cyberbullying, we can divide them into two groups. The first group includes those countries that sanction cyberbullying through the application of one of the existing criminal offenses (insult, defamation, persecution, unauthorised filming, hate speech). The second one refers to those countries where cyberbullying has been treated as a special criminal offense. The aim of this paper is to make suggestions for possible changes, based on an analysis of the existing legislation on cyberbullying in our country as well as in some European countries, in order to protect the victims of cyberbullying more effectively. In the paper, the authors have used a normative-legal method for the analysis of legal regulations including a comparative method for a comparative presentation of a legal regulation of cyberbullying in other countries. On the grounds of the analysis conducted, there is a conclusion that a legal protection against digital violence in our country does not provide adequate remedies for the victims of cyberbullying.

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Da li sudije stvaraju pravo ili ga samo primenjuju?

Da li sudije stvaraju pravo ili ga samo primenjuju?

Repanović Kristina

Статья научная

Ovaj rad obrađuje pitanje sudskog stvaranja prava, kao jedno od retkih pitanja u pravnoj nauci koja su izazvala toliko interesovanja, nesporazuma i kontraverznih mišljenja. U pravnoj teoriji postoje oprečna shvatanja o mogućnosti stvaranja prava sudskim presudama, koji pored mnogobrojnih razlika imaju i zajedničke dodirne tačke. Mi smo prilikom postavljanja cilja ovog istraživanja ostali skromni i zadržali se u onoj problematici koja ne prevazilazi domen nauke, pa smo i postavljenom cilju prilagodili strukturu rada, u kojem smo analizirali sudsku presudu kao izvor prava, poredili sudsku presudu sa formalnim izvorom prava, odnosno zakonom, i bavili se ujednačavanjem sudske prakse u pravosudnom sistemu Republike Srbije.

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Decentralizacija, regionalizacija i oblici organizovanja policije

Decentralizacija, regionalizacija i oblici organizovanja policije

Avramović Nenad, Marković Miloš

Статья

The paper first elaborates basic theoretical and practical political and legal factors which determine the position of the police; it then explains the role of police within the corrective state apparatus. At the same time terms of ’centralism’ and ’decentralization’, as principles of organizing government agencies, as well as police and security services, are being discussed from the point of view of their territorial division; organization and the status of security in the past two decades of the development of the Republic of Serbia are also presented. Experiences in the field of police organization and operation are being analyzed in context of police reform and prevailing theories on incorporating the police into a local community.

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Deliktna odgovornost pravnih lica

Deliktna odgovornost pravnih lica

Stanković Marko

Статья научная

Istorija delikata je poznavala fizička lica kao jedine subjekte koji su, svojim konkretnim postupcima, činili različite vrste pravno-nedozvoljenih ponašanja. Kazniti se mogao čovek koji je preduzimanjem ili propuštanjem radnje proizvodio zabranjenu posledicu. Međutim, razvoj industrijalizacije i ekspanzija privrednih aktivnosti dovela je do osnivanja pravnih lica, odnosno privrednih subjekata. Oni su stupali u različite vrste pravnih odnosa u čijoj osnovi je bila želja za sticanjem profita. U tom kontekstu dolazi do pojave prvih oblika pravno-nedozvoljenih delatnosti pravnih lica koje se odvijaju u finansijskoj sferi. Krajnja posledica protivpravnih postupaka pravnih lica sastojala se u nanošenju enormno velike štete koja je prevazilazila onu koju su mogli učiniti ljudi kao subjekti deliktne odgovornosti. S obzirom da je pravoverni pratilac društvenih zbivanja prirodno je da se pravnim uređenjem delatnosti pravnih lica nastojalo odgovoriti njihovim pravno-nedozvoljenim ponašanjima. Otuda deliktnu odgovornost pravnih lica možemo podeliti na: prekršajnu, privredno-prestupnu i krivičnu. U Srbiji je prethodne decenije premijerno uvedena krivična odgovornost pravnih lica čime je naša država svrstana u red pravno uređenih evropskih zemalja. Međutim, time nije isključena njihova odgovornost za prekršaje i privredne prestupe kao posebne oblike deliktne odgovornosti. Polazeći od navedenog, autor želi ukazati na osnovne elemente sva tri oblika deliktne odgovornosti pravnih lica u našem pravnom sistemu. Redosled izlaganja biće usklađen sa momentom njihovog uvođenja u naše pozitivno pravo. Zato će najpre biti reči o prekršajnoj, a zatim o privredno-prestupnoj i krivičnoj odgovornosti pravnih lica.

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Democratization of property relations

Democratization of property relations

Snežana Lakićević, Milan Popović

Статья научная

The process of democratization of property relations has affected, first of all, the European area, and then the other parts of the world. Having been established with a clear economic and social content, without the ideological burden, the employees shareholding and participation have the conditions to expand, strengthen their power and become one of the important factors in the structure of the modern society. In our area, the process of the transformation of social ownership began with the employees shareholding. Company employees were given the right to buy internal shares under privileged conditions. That was the main form of transformation. There was trust in the company to initiate, organize and manage the process of transformation in its own interest. The funds obtained through the issuance of shares, selling a part of the company or the whole company, according to the express provisions of the law, belong to the company or its complex form. Later, already during 90s, ideological properties were unjustifiably attributed to the employees shareholding and participation, which led to their complete exclusion from the economic and legal system. By subsequent regulations, privatization was almost exclusively reduced to selling, thus excluding all other possible different forms of privatization. This approach lost the sight of the basic economic objectives of privatization: there was no acquiring of new capital or new investment cycle; there were neither new business entities capable of receiving and fertilizing the capital emerged, nor the privatization represented an incentive for dynamic development of economy and employment. Economic enterprises were extinguished, and unemployment increased. And now, in a much less favorable economic and social climate, it is reasonable to raise the issue of whether there are still conditions to engage the inner forces that would take upon themselves the responsibility for getting out of the crisis, by introducing the employees shareholding and privatization. A prerequisite for this is certainly the creation of a legal framework for the establishment and development of the employees shareholding and participation. This would simultaneously bring us closer to the legal system of the European Union and its member states, in which the employees shareholding and participation are widely established and legally regulated institutions.

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Deprivation of parental rights and “the best interest of the child”

Deprivation of parental rights and “the best interest of the child”

Minela Djerlek

Статья научная

In contemporary times, children are recognized as holders of their own rights, which is a departure from past practices. The state delegates authority to participate in and intervene in family matters through designated guardianship bodies and local courts. The deprivation of parental rights carries significant and enduring consequences for both parents and children, with the entire process governed by the legal principle of the best interest of the child. Unfortunately, the “best interest of the child,” while a widely used concept, lacks precise legal definition, potentially leading to adverse effects on the child’s psychological and physical development.

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Detection, consequences and influence of injuring a child by a corporal punishment as a method of upbringing

Detection, consequences and influence of injuring a child by a corporal punishment as a method of upbringing

Katarina Petrović

Статья научная

Upbringing of a child and choosing a method, consciously or unconsciously, has existed since parenting. The aim of this paper is to present the choice of a violent method in upbringing – a corporal punishment of a child, the way how it affects a child’s development and consequences it can cause. Having in mind the complex and sensitive character of the phenomenon, the topic was explored from the aspect of a legal science, but also from the point of non-legal disciplines, such as psychology, sociology of a family and pedagogy. Observations of the achivements from the point of a child`s psychology are of an exceptional importance for the analysis of the consequences that a corporal punishment has on a child. The conclusion indicates that, although the family environment is the most desirable environment for a child, the choice of violent methods in education affects the proper growth and development of children, and it can lead to both temporary and permanent consequences related to a child`s mental and physical health as well as its emotional development. There are difficulties in determining how violent parenting affects a child’s emotional and physical safety and health, unless the result is a more serious physical injury or death. Although the responsibility lies primarely with the family and the activities of the parents, in practice, the most desirable approach is a close cooperation of all adults working with children, including educators, doctors and the whole society.

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Determinants of effective tax rates of public enterprises as an indication of tax avoidance on profit tax

Determinants of effective tax rates of public enterprises as an indication of tax avoidance on profit tax

Goranka Knezevic, Vladimir Ristanović, Vladan Pavlovic

Статья научная

Scientific research related to the avoidance of calculation and payment of profit tax in public enterprises is very rare, due to the belief that public enterprises do not avoid paying profit tax because their owner is the state, city, or local government unit. The research conducted in this paper has shown that the largest public enterprises in Serbia, which have a high profitability rate, as well as capital-intensive enterprises, have a higher effective tax rate and do not use tax planning techniques to avoid taxes. These findings can be considered scientifically adequate. All other determinants used in this paper did not show a statistically significant impact on the effective tax rate. When deciding and implementing the profit tax rate policy, as well as tax exemptions, the state must take into account the specificities of the operations of public enterprises and assess the effects of these policies on this sector of the economy.

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Dečiji rad, zloupotreba i negacija dečijih prava

Dečiji rad, zloupotreba i negacija dečijih prava

Bjelajac Željko

Статья научная

Rad koji obavljaju deca od ranog uzrasta, i u vrlo teškim i nehumanim uslovima nije nova pojava. Kada dete radi pod izuzetno teškim i nehumanim uslovima, kada su naknade za rad male ili ih uopšte nema, kada se rad odvija opšte rečeno u nezdravim uslovima (na opasnim mašinama ili sa hemikalijama), onda se smatra da postoji iskorišćavanje dečijeg rada. Međutim, kada dete pomaže svojim roditeljima u obavljanju kućnih poslova, zarađuje za džeparac u slobodno vreme, učestvuje u porodičnom biznisu, tada ne možemo govoriti o postojanju iskorišćavanja dečijeg rada. Nije svako dete koje radi podjednako žrtva iskorišćavanja u radu. Priroda ovog fenomena zavisi od nekoliko faktora, među kojima možemo izdvojiti uzrast deteta, zdravstveno stanje deteta, ekonomske prilike u državi, stepen razvoja tehnologije i najvažnije - stepen humanog razvoja. Postoji više organizacija u svetu koje se bave pitanjima dečijeg rada. Ovom prilikom pomenućemo dve: Globalni marš protiv dečijeg rada i Međunarodna organizacija rada - MOR. MOR je tokom vremena svog postojanja konstantno nastojao da ustanovi standarde minimalnog uzrasta za zapošljavanje kao početni kriterijum za definisanje i regulisanje problema u vezi dečijeg rada. Počevši od te Konvencije pa nadalje, ustanovljavao se minimalni uzrast za zapošljavanje. Konvencija o pravima deteta je značajan dokumenat koji je sublimirao sva ljudska prava koja se priznaju nekoj posebnoj grupi. Srbija i Crna Gora su ratifikovale Konvenciju o pravima deteta. Imajući u vidu realno stanje stvari u odnosu na proklamovane ciljeve, može se zaključiti da nam predstoje kontinuirane aktivnosti i borba za uspostavljanjem civilizacijskih standarda u cilju poštovanja ljudskih prava, naročito prava dece.

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Dichotomy of non-credible police evidence in the previous proceedings and prosecution powerlessness in Serbia: The case study of bribe-taking and money laundering

Dichotomy of non-credible police evidence in the previous proceedings and prosecution powerlessness in Serbia: The case study of bribe-taking and money laundering

Manojlović Dragan, Đorđić Dejana, Nikolić Novaković Lidija

Статья научная

Deciding to write, for the first time in this country, an article on dichotomy of non-credible police evidence in the previous proceedings and prosecution powerlessness, we had no presentiment how much care it would cause us. During the writing we had the issues regarding the contextualization and terminological determinants. As it turned out, recognizing, separating and using the method of correlation between the lack of evidence in police investigations and prosecution capacity/incapacity was an unexpectedly big challenge and an overly complex theoretical demand for a paper of this scale. However, we are neither the first nor the only ones to face this issue. Every attempt to make a theoretical contribution to understanding this term in both the legal and criminological theory has faced a number of issues difficult to be solved. On the other hand, it does not mean at all that attempts at scientific pondering and exploration of this important criminological and legal scientific problem, as well as attempts at defining the scientific causality of those aforementioned attempts, are theoretically meaningless or impossible. The fact that such a feat is difficult, that these institutions are illusive or multidimensional, shows how the theoretical knowledge used to interpret them has certain weaknesses, i.e. that during scientific research we are faced with many limitations and unknowns in our criminalistics and legal theory. By solving theoretical problems associated with the lack of evidence and its impact on prosecution powerlessness, we could open the way for understanding the other, similar or related phenomena and processes in law and criminalistics. Therefore, it is the primary purpose of this paper to explore the ranges of prosecution capacity/incapacity through the lack of evidence in police investigations regarding bribe-taking and money laundering. We do not believe we can offer a significant scientific and theoretical contribution if our research remains isolated, without arousing other scientific discussions on this topic. Our attention is directed towards the search for a different and somewhat innovative approach which could eventually lead to some new insights into our criminal and legal thought on the evidence and its impact on prosecution capacity or incapacity.

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Digital assets – a legal approach to the regulation of the new property law institute

Digital assets – a legal approach to the regulation of the new property law institute

Predrag Mirković

Статья научная

Development of a digital technology has transformed the way in which an individual, a social group or community, i.e. a state, interacts in their domains of interest. The application of a digital technology, especially ICT, has caused the need to review whether the existing legislative solutions correspond to such news, or whether it is necessary to change or supplement the legal system of the state with new regulations. One of such issues refers to the creation of new types of assets identified as digital assets or the assets based on the creation of a digital technology. The subject of the research paper is the analysis of the institute of digital property with a special reference to the legislative domain of the way of issuing digital property. In his work, the author affirmed the issue of the importance of the legislative challenge in the standardization of relevant social phenomena and relations in the age of the intensive development and application of a digital technology. The aim of the work was achieved in the domain of the conducted normative analysis of the relevant provisions of the Digital Property Act in the part referring to the legislative approach to standardizing the concept of the digital property institute, as well as the particular issues from the domain of issuing digital property.

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Digital transformation of the Business Registers Agency in the function of the modern digital society

Digital transformation of the Business Registers Agency in the function of the modern digital society

Milica Vasić, Petar Bulatović

Статья научная

Digitalization strongly affects the economy and society as a whole in different dimensions. The process of digitalization of the Business Registers Agency, including the registration procedure of business entities, is one of the priority tasks aimed at increasing efficiency and economy as well as economic prosperity in general. Certainly, there is a prerequisite referring to the existence of digital literacy, which is not an isolated category, but rather a superstructure of earlier forms of literacy. It is undeniable that every innovation arises as a privilege of the higher social classes, which, by inertia, turns into a need of the others. In this paper, it has been analyzed the legislative framework of electronic registration of business entities. Starting from the point of view that economic growth, competitiveness on the market, and socio-economic development represent the nowadays necessity, the authors, through this paper, primarily try to define the achieved progress of the work of the Business Registers Agency (BRA) in registering business entities in the digitalization process. The quintessence of this work is the identification of the availability of digital tools for the registration of economic entities, as well as their quantification and qualification.

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Dinamika ekonomskih reformi - uloga sive ekonomije u zemljama u tranziciji

Dinamika ekonomskih reformi - uloga sive ekonomije u zemljama u tranziciji

Šćepanović Renka

Статья научная

Transfromacija bivših socijalističkih zemalja Evrope privukla je ogromnu pažnju svetske naučne zajednice, kako iz akademskih tako i iz ekonomskih i političkih razloga. Poučeni iskustvom zemalja latinske Amerike koje su par decenija ranije prolazile kroz sličan period paralelne demokratizacije i transformacije u otvorene, tržišne ekonomije, mnogi stručnjaci su tada predvideli teška vremena za tranicione zemlje Evrope, upozoravajući na destabilizacioni efekat koji proizilazi iz simultanog odvijanja ova dva procesa i njihovih unutrašnjih sukoba. Posledica toga je da se većina analitičara i savetnika dala u zagovaranje nekog oblika 'insulacije' izvršne vlasti od većinske volje, 'depolitizacije reformi' ili implementacije radikalnih ekonomskih programa koji isključuju mogućnost povratka na stari kurs. Danas, sve manja izlaznost na izborima i učestali izlivi javnih protesta i demonstracija od strane politički ekstremnih ili zapostavljenih grupa stanovništva izazivaju zabrinutost iz potpuno suprotnih razloga. Paradoksalno, jedno od najozbiljnijih pitanja u regionu danas je upravo pitanje, zašto protesta nije bilo, i zašto to može biti loše za kvalitet, a možda i stabilnost post-tranzicione demokratije i privrede uopšte. U ovom radu se kao razlog neobične trpeljivosti građana post-socijalističkih zemalja ističe uloga i razvoj sive ekonomije i razvija teza da upravo ovaj fenomen konstituiše mehanizam, koji pomaže stabilizaciju sveukupnih reformi ali i doprinosi njihovom nižem kvalitetu.

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Dinamika razvoja međunarodne regulative u oblasti osiguranja i finansiranja izvoza uz podršku države - OECD Konsenzus

Dinamika razvoja međunarodne regulative u oblasti osiguranja i finansiranja izvoza uz podršku države - OECD Konsenzus

Vapa Tankosić Jelena

Статья научная

U svrhu finansiranja i osiguranja međunarodne trgovine, kao jedan od glavnih postulata razvoja privrede, specijalizovane državne finansijske institucije su osnovane još 1934. godine sa misijom da pruže odgovarajuću podršku izvozu i time doprinesu njegovoj ekspanziji. Izvozni krediti koje obezbeđuju agencije za osiguranje i finansiranje izvoza mogu biti u obliku direktnog kreditiranja izvoza sa rokom otplate od 2 godina do 10 čak i 15 godina, i indirektno u obliku izdavanja osiguranja ili garancije, koju agencija izdaje najčešće u ime i za račun Države, u cilju podrške komercijalnog kredita. Sama praksa osiguranja i finansiranja izvoza u svetu je oblikovana od strane razvijenih zemalja članica OECD-a Sporazumom o smernicama za osiguranje i finansiranje izvoza sa zvaničnom državnom podrškom koji je nastao u cilju sprečavanja 'rata državnih izvoznih subvencija'. Ovaj članak će istražiti na koji način jedan neformalni džentlmenski sporazum poznat kao OECD Konsenzus uređuje oblast globalne trgovine, osiguranja i finansiranja izvoza. Ono što ga čini izuzetnim je činjenica da ovaj multidimenzional sporazum spada u kategoriju 'mekih zakona'. Ovaj članak ima za cilj da prikaže evoluciju sporazuma od skromnog kartela kreditora do snažne i moćne sile za unapređenje međunarodne i domaće ekonomske politike.

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Diversion model of responding to juvenile delinquency and the role of the social welfare system

Diversion model of responding to juvenile delinquency and the role of the social welfare system

Danica Vasiljević-Prodanović, Milica Kovačević

Статья научная

Advocating for the widest possible diversionary response to juvenile delinquency is a general trend and a key tendency of modern juvenile criminal law. Scientific research and the focus on the best interests of the child strongly support the aforementioned facts. However, there is arisen a question concerning the fact how the general and abstract support for diversion and suspension of criminal proceedings, and transferring the juvenile offenders to the social welfare system, is reflected in everyday practice. Therefore, the paper starts with some introductory considerations about the concept and positive aspects of the diversion model, followed by the review of certain criticisms addressed to it. We devote the central part of the paper to the analysis of data related to Serbia and the social welfare service in Belgrade, in order to test the hypothesis of insufficiency of support for the diversion model in practice. The aim of this paper is to conceptualize recommendations for improving the practice of dealing with juvenile offenders in the juvenile justice system. We used an analytical-synthetic approach with the use of content analysis, normative, comparative and descriptive-statistical method.

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Divorce by mutual agreement and notary

Divorce by mutual agreement and notary

Tanja Mitrović S.

Статья научная

Divorce by mutual agreement is subject to a court procedure, but in most countries a notarial procedure is applied in the case of a consensual divorce. In this article, the topic of discussion is a conventional divorce, which is characterized by the fact that the dissolution of marriage is solely the result of the consensual will of two spouses. In our legislation, a con sensual divorce is not entrusted to notaries. The aim of this paper is to outline the advantages and limitations of a divorce proceedings with notaries, and what the rights and obligations of notaries are in the event of solving such disputes. Also, the paper presents the postulates of divorce by a notary public in the practice of Great Britain, so that the best practice can be taken over and successfully implemented in the legal system of our country.

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Dobrovoljna likvidacija privrednih društava

Dobrovoljna likvidacija privrednih društava

Marković Velisav

Статья научная

Dobrovoljna likvidacija privrednih društava je redovan način prestanka privrednih društava. Likvidacija društva počinje danom registracije odluke o likvidaciji i objavljivanjem oglasa o pokretanju likvidacije u Registru privrednih subjekata koji vodi Agencija za privredne registre u skladu sa Zakonom o postupku registracije u Agenciji za privredne registre a prestaje brisanjem društva iz Registra. Likvidacioni upravnik zastupa privredno društvo u likvidaciji i odgovoran je za vođenje poslova društva i isplatu potraživanja poveriocima. Za vreme postupka likvidacije privredno društvo ima ograničenu pravnu i poslovnu sposobnost. Pokretanjem postupka likvidacije prestaje radni odnos zaposlenima. U radu su prikazani pravni aspekti dobrovoljne likvidacije privrednih društava - osnovni pojmovi; ovlašćenja, dužnosti i odgovornosti likvidacionog upravnika; pravne posledice pokretanja postupka likvidacije; posledice po zaposlene i poverioce; prava i odgovornosti osnivača društva koje se likvidira. Autor je, koristeći sudsku praksu, posebno osvetlio sporne situacije.

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