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Category: Articles

July 11, 2025

Super-voting shares and Dual-class shares

Concepts and international practice Super-voting shares represent a special class of shares that grant their holders greater voting rights compared to other classes of…

July 11, 2025

Criminal and Civil Liability of Company Directors for Tax Obligations

The tax obligations of business entities in Bosnia and Herzegovina — including obligations related to Value Added Tax (VAT), corporate income tax, employee salary…

June 11, 2025

Judgment of the European Court of Human Rights in the case Radelić v. Croatia (Application No. 12432/22)

This case concerns the violation of the right to property guaranteed by Article 1 of Protocol No. 1 to the European Convention on Human…

March 20, 2025

New Personal Data Protection legislation

The new Law on Personal Data Protection of Bosnia and Herzegovina has been published in the Official Gazette of BiH No. 12/2025. This law…

March 13, 2025

REMOTE WORKING – A REVIEW OF TODAYS EVOLVED WORKPLACE

Remote work is a form of employment that has been legally regulated for quite some time but was mostly applied in specific sectors such…

March 13, 2025

NET-ZERO

What is NET-ZERO? Net-zero refers to the balance between the amount of greenhouse gases (GHG) emitted into the atmosphere and the amount removed from…

November 20, 2024

Consensual Patent – a simpler way to protect an invention with lower costs

The consensual patent is a special form of patent protection in Bosnia and Herzegovina, regulated by the Patent Law of Bosnia and Herzegovina (BIH)….

November 6, 2024

Separation of Plant-Based and Animal-Based Products – A Best Practice for Consumer Rights Respect

In the modern retail environment, proper separation of plant-based and animal-based products is increasingly important, not only due to legal regulations but also because…

October 23, 2024

Artificial intelligence in the application of law

INTRODUCTION Artificial intelligence (AI) is becoming increasingly important. It controls smartphones, traffic lights, and sales platforms, enables faster production in factories, and allows automatic…

September 19, 2024

TRANSFER PRICES

– WHAT THEY REPRESENT AND WHO ARE OBLIGATORS OF THE STUDIES- 1.      Definition The concept of transfer pricing has been present in the accounting…

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