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Sead Dedi, PhD, professor emeritus

SUPERVISION OF THE WORK OF LOCAL COMMUNITIES AND

CONSTITUTIONAL PROTECTION OF THE RIGHT ON LOCAL

GOVERNMENT IN BOSNIA AND HERZEGOVINA

SUMMARY

Compared to earlier regulations from this area, now it is more comprehensive both

in relation to the issue of supervision over the work of local governments, and in relation to

the protection of right on the local government, which is particularly important given the

previous scant regulation of this right.

Given the constitutional structure of Federation BiH, the entity legislator foresaw

two administrative oversights federal and cantonal. Their relationship is not clear or

constitutional positions. In particular, the question of entrusting oversight on application of

the Law on principles of local self-government in the Federation BiH to Federal Ministry of

Justice and the Federal Ministry of Finance is doubtful.

The institute of administrative supervision over the work of local authorities in the

Republic of Srpska is much broader regulated in relation to this legislation in the Federation,

which is generally entrusted to the Ministry of Administration and Local Government.

The second section briefly discusses the issue of constitutional protection of rights

of local government, which should be a barrier for certain too broad use of the institute of

administrative supervision. This reminder to the above mentioned protection can be used to

limit administrative supervision in the constitutional and legal frameworks.

The aim of this paper is to contribute at least a little to proper development of the

right to local self-government in practice, on the one hand and to encourage scientific and

professional community to wider review administrative supervision over local government,

as well as its protection, on the other hand.


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and External Relations, 15396/08, Brussels, 10 and 11 November 2008. 29 Summary note on the joint report by Javier Solana, EU High Representative for the CFSP, and Olli Rehn,

EU Commissioner for Enlargement, on EU's policy in Bosnia and Herzegovina: the way ahead, S367/08,

Brussels, 10 November 2008.
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=en&type_doc=Decision&an_doc=2004&nu_doc=515


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European Union: An Ongoing Process of Integration Liber Amicorum Alfred E. Kellermann, T.M.C.

Asser Institute, The Hague, 2004, pp. 269283. 88-1.

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Administratie der Belastingen, [1963] ECR I 48 Francis G. Jacobs, The Evolution of the European Legal Order, in: Common Market Law Review,

41/2004, p. 310.


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Political Studies, Vol. 26, No. 4, January 1994, pp. 510534. 52 2011. . : http:

www.frontal.ba/cyrl/page=3& kat=2& vgest = 56007


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Mile Dmii, PhD

Faculty of Law of the University of Banja Luka

CONSTITUTION OF BOSNIA AND HERZEGOVINA

AND EUROPEAN INTEGRATION

SUMMARY

The process of European integration, in addition to taking communitarian

heritage, concurrently implies. There is the request for political stabilisation and

establishment of regional cooperation present, in addition to adoption of the usual

standards and criteria, in order to eliminate consequences of the recent tragic conflicts.

It is not necessary to approach the process of constitutional change, in order to

adapt the legal system of the future member state for incorporation into the

communitarian legal system, before it becomes quite obvious that the country would

become the member state. The appropriate time to implement the constitutional changes

would be when a candidate country ends negotiations and concludes the Treaty of

Accession. Bosnia and Herzegovina as a state, i. e. in the position of a potential

candidate, is still far from the moment when it will have to implement constitutional


MODERNA UPRAVA

reforms with the aim of introducing the constitutional basis, since the very act of

accession, in particular the time when it could happen, is vague and uncertain for Bosnia

and Herzegovina. Constitutional changes conducted by the state in order to prepare its

legal system for entry to membership in the European Union should include

incorporation of the constitutional basis for membership in the European Union and

should determine the relationship between communitarian and national law, i.e. the legal

status of the source of primary and secondary law of the European Union in the

domestic legal system.

If these changes occur, in addition to issues related to the transfer of

competences to the European Union institutions and definition of relationship between

national and communitarian law, they should also include incorporation of such

provisions in the constitutional matter which would regulate the relationship between

different levels of government in relation to European operations and provide an

adequate representation of the entities and protection of their interests.

It should be emphasized that the policy of Bosnia and Herzegovina as a

complex state represents no barrier to joining the European Union and that the

constitutional order based on the Dayton Peace Agreement, in accordance with the

principle of pacta sunt servanda, must be preserved. All changes of the constitution, for

possible future accession to the European Union, should follow the scope and manner

that marked the previous enlargement processes, and whose essential elements were

attempted to be identified and presented in this work, both in terms of temporal and

material framework.

Key words: European integration, communitarian law, constitutional reforms,

state, entities and constituent peoples, entity and vital national interests, acquis

communautarie.


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States relating to turnover taxes Common system of value added tax: uniform basis of assessment, Official

Journal L 145 of 13 June 1977 12 Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added

tax amending Council Directive 77/388/EEC with a view to the abolition of fiscal frontires, Official Journal

L 376 of 31 December 1991. 13 Council Directive 92/111/EEC of 14 December 1992 amending Council Directive 77/388/EEC and

introducing simplification measures with regard to value added tax, Official Journal L 384 of 30 December

1992.


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and amending Council Directive 77/388/EEC (approximation of VAT rates), Official Journal L 316 of 31

October 1992. 15 Council Direktive 2002/38/EC of 7 May 2002 amending and amending temporaly Direktive 77/388/EEC

as regard the value added tax arrangements applicable to radio andtelevision broadcasting services and

certain electronically supplied services, Official Journal L 128 of 15 May 2002.


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excise duty and on the holding, movement and monitoring of such product (Horizontal Directive), Official

Journal L 076 of 23 March 1992. 17 Vidi, npr.: Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene,

Official Journal L291 of 6 December 1995. Vidi: Commission Decision 2001/574/EC of 13 July 2001

establishing common fiscal marker for gas oils and kerosene, Official Journal L 203 of 28 July 2001;

Commission Decision 2002/269/EC of 8 April 2002 amending Decision 2001/574/EC establishing common

fiscal marker for gas oils and kerosene, Official Journal L 093 of 10 April 2002; Commission Decisionn

2003/900/EC of 17 December 2003 amending Decision 2001/574/EC establishing common fiscal marker

for gas oils and kerosene (notified under document number C(2003)4607), Official Journal L 336 of 23

December 2003. 18 Commission Regulation (EC) No. 31/96 of 10 January 1996 on the excise duty exemption certificate,

Official Journal L 008 od 11 January 1996.


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taxes other than turnover taxes which are livied on the consumption of manufactured tobacco, Official

Journal L 316 of 31 October 1992.

Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on

mineral oils, Official Journal L 316 of 31 October 1992. 1.

2004. , Council Directive 2003/96/EC of 27 October 2003 restructuring the

Community framework for the taxation of energy products and electricity, Official Journal L 283 of 31

October 2003.

Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on

alcohol and alcoholic beverages, Official Journal L 316 of 31 October 1992. 20 Council Decision 2001/224/EC of 12 March 2001 concering reduced rates of excise duty and exemptions

from such duty on certain mineral oils when used for specific purposes, Official Journal L 084 of 23 March

2001.


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21Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes, Official

Journal L 316 of 31 October 1992.

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other than cigarettes, Official Journalu L 316 of 31 October 1992.

Council Directive 92/80/EEC of 19 October 1992 on the approximation of the rates of excise duties on

mineral oils, Official Journal L 316 of 31 October 1992. 1.

2004. , Council Directive 2003/96/EC of 27 October 2003 restructuring the

Community framework for the taxation of energy products and electricity, Official Journal L 283 of 31

October 2003. 21Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on

alcohol and alcoholic beverages, Official Journal L 316 of 31 October 1992. 22 Commission Recommendation 94/79/EC of 21 December 1993 on the taxation of certain items of income

recived by non-residents in a MemberState other than that in which they are resident, Official Journal L 039

of 10 February 1994.


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of parent companies and subsidiaries of differet Member States (Parent - Subsidiry Directive), Oficial

Journal L 225 of 20 August 1990.


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(Merger Directive), Official Journal L 225 of 20 August 1990.

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royalty payments made between associated Compromies of different Member states, Official Journal L 157.


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payments, Official Journal L 157 of 26 June 2003. 31 Convention 90/436 EEC on the elimination of double taxation in connection with the adjustment of pratits

of associated enterprised (Arbitration Convection), Official Journal L 225 of 20 August 1990. 32 Council Directive 77/799 EEC of 19 December 1977 concering mutual assistance by the competent

auttorites of the MemberStates in the field of direct taxation, Official Journal L 336 of December 1977.


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Zorica Drljaa, PhD

Agency for Higher Education Development and Quality Assurance in BiH

THE INFLUENCE OF EUROPEAN INTEGRATION ON TAX POLICIES

AND TAX SYSTEMS OF EU MEMBER STATES

SUMMARY

The arrangement of the tax system and the definition of tax policy, each state

decides on its own way, depending on all relevant factors that are characteristic of the

state. However, at the single, internal market of the European Union, member states

should move at approximately the same direction with respect to tax policies they adopt,

because actions and measures taken by one country can have an impact in neighboring

and other countries. The European Union, in that sense, has only a supporting role, and

its goal is not to standardize national systems of taxation, but to ensure that they are

compatible not only with each other, but also with the objectives set in the Treaty on

establishing the European Community. Given that taxes in terms of subjects of taxation

are the barrier to achieving the main principles of free trade and the basic elements of

the internal market, there is a need for harmonization (alignment) of certain tax laws, of

states that are members of the European Union and countries that are committed to the

membership .

KEY WORDS: Taxes, tax policy, tax legislation, internal market, the Treaty on

founding the European Community, tax competition between member states, non-

discrimination at work.


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LEGAL EFFECT OF AN ADMINISTRATIVE ACT

SUMMARY

Administrative act is an instrument commonly used by authorities in their work.

The aim of the paper is to show the legal effect of this administrative instrument that is

of great importance to the legal system and its stability, which affects daily lives of legal

and physical entities and determines their future behavior. This paper presents the

moments of the legal attachment of an administrative act effect, both of the authority

which makes administrative decisions, and the persons to whom these acts apply. The

paper specifically addresses the issue of retroactivity of administrative acts. When

describing the effects of an administrative act, solutions from other legal systems are

used and their understanding of both theory and practice is shown.


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Borislav Radi, MA

CONTRACTUAL CONCEPT OF EMPLOYMENT

IN THE REPUBLIC OF SRPSKA

SUMMARY

This paper deals with the general mode of employment, or contractual concept

of employment in the Republic of Srpska. It discusses the basic characteristics of labor

relations regulated by an employment contract, it talks about the character of the

employment relationship and the legal nature of the employment contract, the

mandatory and optional elements of a written employment contract. It also deals with

the conditions of employment (general and special). The paper also details the

employment contracts, whose form and content are regulated and determined by the

Labour Law, as well as contracts that do not lead to employment (Contract on temporary

jobs and Contract on works), whose form and content are regulated by the Labour Law

and the Law of Obligations.

Keywords: contract of employment, conditions of employment, contracts which

are based employment, contracts that are not based on employment.


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Duko Vejnovi, PhD Faculty of Internal Affairs

Banja Luka

Vladimir Karajica, MA

Civil Service Agency

Banja Luka

PERCEPTION OF CAUSES, CHARACTERISTICS AND PREVENTION

OF CORRUPTION IN SOCIETIES IN TRANSITION

SUMMARY

Previous theoretical and practical knowledge about the phenomenon of

corruption shows that it is widespread not only in underdeveloped and legally

unregulated, but also in developed and legally regulated countries and societies. A

multi-disciplinary scientific studies show that more coherent the society is, corruption is

less present and widespread, and vice versa. Scientific discourse suggests that corruption

is a particular problem in countries and societies in transition. The scope and extent of

corruption depend on many factors. These include, in addition to the level and quality of

the rule of law, social-historical heritage, the state of social values, the degree of state

control of economic flows, quality of social institutions, political, moral and material

stability of the society, and some othermore or less important factors. The main

problems and causes of corruption in today's societies are primarily the lack of rule of

law, moral crisis, irresponsible political elites, lack of political will, and so on. A

separate issue is the disruption of moral values because they have just reached a critical

point of risk communicativeness.


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