Iustinianus Primus Law Review is an international, peer-reviewed, open-access, online, scientific law journal published by the Faculty of Law “Iustinianus Primus” at Ss. Cyril and Methodius University in Skopje, Republic of North Macedonia. The Iustinianus Primus Law Review welcomes submissions from a variety of perspectives focusing on Civil Law, Public Law and EU Law. Its first volume was published in 2010. Iustinianus Primus Law Review is an open access journal, and all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author. ISSN 1857-8683 Iustinianus Primus Law Review is publish only in electronic format. Iustinianus Primus Law Journal is indexed in HEINONLINE, EBSCO and Directory of Open Access Journals - DOAJ. DOI: https://doi.org/10.55302/iplr
Ss Cyril and Methodius University in Skopje, Faculty of Law Iustinianus Primus, Skopje
IS THERE LEGAL READINESS FOR ARTIFICIAL INTELLIGENCE TO BE RECOGNIZED AS A THIRD SUBJECT OF LAW?
Artificial intelligence (AI) is no longer a novelty in any respect, and therefore it should not be perceived as a phenomenon whose outcomes we still need to observe before developing a common societal strategy in any domain. The question arises whether the European Union’s AI Act is sufficient to regulate it, or whether it represents a rather weak mechanism for that purpose. By its nature, artificial intelligence is a technical phenomenon, similar to many others before it, such as the discovery of electric energy or the internal combustion engine. However, unlike them, AI possesses the property of autonomy, which is not inherent in any other creation of the human mind. That autonomy, reinforced by its enormous expansion through the active use of artificial intelligence by every modern individual, the gradual creation of dependence on it in everyday activities, and its penetration through self-imposition, cannot be regarded merely as another object or service. Consciously or unconsciously, users of AI develop their own notion of its personalization, perceiving it in their thoughts as an interlocutor or an active collaborator. This tendency arises not only from the possibility of direct communication with AI but also from human nature itself and the theory of anthropomorphism, according to which human characteristics are attributed to objects or abstract concepts. This entire set of fundamental considerations, which are well justified, leads us to reflect that AI cannot be integrated within the existing legal concepts of material objects. It certainly cannot be classified as a natural person; in some aspects, it encroaches upon the characteristics of a legal entity. However, we consider it most appropriate for AI to be assigned the nomenclature of a person—but what kind? Some authors of similar studies discuss the introduction of the concept of a “digital person” as a third type of subject of law, yet all of this remains without legal codification that would determine how such a concept could be integrated into the legal system. The aim of the following paper is to propose a concrete solution, broadly elaborating on how and where this new legal person could be integrated, what legal challenges it may encounter, and what legal amendments would be required for this emerging “subjectivism,” which is becoming part of everyday life, to be legally recognized.
artificial intelligence, third subject of law, legal challenges, digital person
Copyright (c) 2023 Dragi Rashkovski https://creativecommons.org/licenses/by-nc-nd/4.0
THE LEGAL REGULATION OF REPRESENTATION AND ITS FUNCTIONS IN CONTEMPORARY CIVIL LAW
Representation is an integral part of contemporary civil law. Its benefits extend beyond the interests of natural persons and legal entities, as it plays a crucial role in civil-law relations by facilitating legal traffic. The objective of this paper is to present a detailed research on how representation is regulated in contemporary civil law and its functions within the legal system. The paper will focus on the development of representation in civil law systems through a comparative analysis of the continental legal systems within Europe. The goal of this paper is to add to the efforts of modernizing representation and enhancing its functions, especially the social-protection function.
representation, legal traffic, civil law, rights and obligations, functions
Copyright (c) 2026 Tea Lalevska https://creativecommons.org/licenses/by-nc-nd/4.0
Usufruct is a form of personal servitude that grants its holder the right to use another person's property fully. It is a real right (right in rem) that originated in Roman law and has since been adopted and integrated into civil codes and property laws across Europe during the reception of Roman law. The right of usufruct has remained relevant and continues to play an important role in modern property law. This paper aims to provide a comparative overview of how usufruct is regulated within the legal systems of European countries, highlighting its main characteristics and shared features. The analysis will focus on the regulation of the usufruct right in Macedonian property law and explore potential improvements to facilitate its practical application.
property law, servitudes, usufruct, rights in rem
Copyright (c) 2026 Tina Pržeska https://creativecommons.org/licenses/by-nc-nd/4.0
THE IMPORTANCE OF BEHAVIOURAL TAXATION IN EUROPEAN UNION
Fiscal policies, both in general and within the European Union (EU), include an examination of the reasons behind tax evasion and the establishment of mechanisms to encourage greater tax compliance among taxpayers. In such analyses, the behavioural economic and taxation policies model is deemed more effective than traditional tax models, considering various factors influencing taxpayer behavior. Within these interdisciplinary considerations, encompassing social and cultural elements, the implementation of principles of equity in taxation surfaces as a pivotal influence in molding the behavior of taxpayers and their tax morale. The European Union's situation is quite complex, given the multitude of member states and the diverse geo-political, cultural, historical, and social contexts, along with variations in economic development and other differences. In this nuanced landscape, the behavioural model seems much more fitting for analysis as it considers these specificities and distinctions. Among these factors, behavioural taxation plays a pivotal role and European fiscal policies highlight its relevance, both in theory and practice. The paper analyzes how behavioral taxation affects tax compliance and tax morale of taxpayers in the EU.
behavioural taxation, tax morale, tax compliance, European Union
Copyright (c) 2026 Emina Jerković https://creativecommons.org/licenses/by-nc-nd/4.0
THE RIGHT OF MEDICAL PROFESSIONALS TO EXERCISE CONSCIENTIOUS OBJECTION TO ABORTION: THE CASE OF THEREPUBLIC OF CROATIA
The Croatian Act on Health Measures for Exercising the Right to Free Decision-Making on Childbirth, in force since 1978, allows termination of pregnancy at the request of the pregnant woman until the end of the tenth week from conception. This regulation, adopted while the Republic of Croatia was part of the former Socialist Federal Republic of Yugoslavia, was found by the Constitutional Court of Croatia, in its ruling of 21 February 2017, to require alignment with the Croatian legal and institutional framework established after independence. For these reasons, the Constitutional Court gave the Croatian Parliament a two-year deadline to adopt a new abortion law, which was not complied with. In its ruling, the Constitutional Court emphasised that the legislator has broad authority in regulating abortion, including with regard to the issue that will be the focus of this paper: the regulation of physicians’ conscientious objection to performing abortions. This paper will examine whether it is desirable for conscientious objection by medical professionals to be included in the new Croatian Abortion Act and, if so, how this institution should be regulated in order to avoid the problems that may arise for patients when a large number of physicians invoke it. The paper is based on the assumption that theoretical studies of conscientious objection in medicine can inform Croatian legislative efforts. The paper is structured as follows. First, it will conceptually elaborate on the notion of conscientious objection, which is intended to protect the “deeply held beliefs” and moral integrity of physicians. Secondly, the paper will seek to determine the limits of exercising this right, particularly when it conflicts with women’s reproductive rights. A critical overview of the arguments for and against conscientious objection in this medical procedure will be provided.
moral integrity, abortion, conscientious objection
Copyright (c) 2026 Ivana Tucak https://creativecommons.org/licenses/by-nc-nd/4.0
CYBERSECURITY CHALLENGES IN EMERGING DEMOCRACIES:THE CASE OF NORTH MACEDONIA IN THE CONTEXT OF EUROATLANTIC INTEGRATION
In recent years, cybersecurity has become one of the central issues in international relations, not only as a technical challenge but also as a matter of national security, diplomacy, and democratic stability. Globally, the main challenges include protecting critical infrastructure, preventing state sponsored or other types of cyber attacks, and ensuring resilience against hybrid threats. For small and resource-limited states, these risks are amplified by limited technical capacity, lack of consistent legislation and dependence on external technologies and expertise. This paper argues that cybersecurity for North Macedonia cannot be understood in purely technical terms. It is closely tied to democratic governance, regional stability, and the country’s commitment to become full-fledged EU member country. Addressing these challenges requires a comprehensive approach: raising cyber awareness on national level, investments in cyber security, alignment with EU/NATO cybersecurity legal framework, cooperation with NATO and EU structures and participation in regional initiatives in the Western Balkans. North Macedonia has no alternative but to place cybersecurity at the top of its national agenda — both as a matter of safeguarding its sovereignty and critical infrastructure and as a prerequisite for positioning itself as an active and effective participant in the global digital order.
cybersecurity, cyber awareness, cyber threats, North Macedonia
Copyright (c) 2026 Katerina Buchkovska https://creativecommons.org/licenses/by-nc-nd/4.0
ADVANCED LEGAL FRAMEWORK FOR JUSTICE FOR CHILDREN INCONFLICT WITH THE LAW AND PENITENTIARY INSTITUTIONS FOR CHILDREN
With the adoption of the new Law on Justice for Children (LJC) in 2024, the Macedonian legislation regarding children has been fully aligned with the relevant EU directives in terms of strengthening of certain aspects of the presumption of innocence and of the right to be present at the trial in criminal proceedings, in terms of procedural safeguards for children who are suspects or accused in criminal proceedings, the right of access to a lawyer in criminal proceedings and the right to have a third party informed upon deprivation of liberty as well as in terms of establishing minimum standards on the rights, support and protection of victims of crime. Within the framework of the basic principles, the LJC defined for the first time the principle of the best interests of the child, both in terms of its meaning in material terms and in terms of its priority in the interpretation of the provisions of the LJC. When taking about the right of the child there is an obligation the child to be informed about his/her rights, but also the obligation to be given the rights in writing (bill of rights), expanded application of the principle of expediency, except for serious crimes committed, broader scope of the term "child victim" by including indirect victims as well as a child victim when it comes to a child who promotes, accepts, supports, justifies, advocates and participates in acts of radicalization, violent extremism and terrorism, severe forms of violence, mass migration movements, xenophobia and other severe forms of extremism. New 2024 LJC became a procedural law because for the first time, it prescribed the court's actions in the case of a child in conflict with the law, instead of the previous solution that referred to the Code of Criminal Procedure without taking into account the specifics of the treatment of children in conflict with the law. Regarding institutions for execution of educational measures for children and child imprisonment, there are accurate solutions in the Law on execution of sanctions, but there are also amendments which tend to advance and improve the entire process of execution of educational measures. Improvement is related to efforts for providing education, health care, programs for preventing violence, preventing re-offending and restorative approaches as well as raising capacities of staff within institutions for children
justice for children, child best interests, criminal procedure, child victims, penitentiary institutions for children
Copyright (c) 2026 Gordana Lažetić, Elena Mujoska Trpevska https://creativecommons.org/licenses/by-nc-nd/4.0
SAFEGUARDING FREEDOM OF EXPRESSIONIN THE AGE OF ARTIFICIAL INTELLIGENCE
The world in the 21st century is moving at an unprecedented speed in the field of technological development, and new technologies based on artificial intelligence have now become deeply rooted in human reality. Independence and autonomy of computer technologies offer speed, efficiency and lightning-fast solutions for filtering, ranking and sharing information on the internet, while profoundly transforming the way people communicate, consume and engage with media, governance and society. The ability to rapidly collect and analyze personal data inevitably impacts the freedom of expression, as, to be able to freely form political, religious or other opinions and views, and to freely express them, an individual needs a private domain without interference from the state, private sectors or society. AI-driven surveillance and monitoring tools, when used without transparency or accountability, increase the risk of profiling, censorship, and repression. In the absence of strong data protection laws and independent oversight, individuals may even self-censor, fearing they are being watched or judged for their views. These consequences can potentially undermine the democratic values of accountability, integrity, adherence to the rule of law and respect for human rights, particularly in contexts where legal protections and institutional capacities are still evolving. This paper offers a comprehensive analysis of how the right to freedom of expression is challenged by artificial intelligence systems and algorithms used on the online platforms. It further analyzes the obligations that online platforms, i.e., Internet intermediares, own in respect to the use of AI-driven systems, and how different legal systems address the novel challenges that generative AI poses to the freedom of expression. The paper aims to demonstrate the need to properly and carefully address and adopt concrete legal frameworks to regulate the use of artificial intelligence, while also arguing that the present interpretation of freedom of expression is able to address the unique challenges posed by AI technologies.
Freedom Of Expression; Artificial Intelligence; Legal Accountabily; Online Platforms; Human Rights
Copyright (c) 2026 Mia Georgievska https://creativecommons.org/licenses/by-nc-nd/4.0
THE VETO IN THE UN SECURITY COUNCIL: HISTORY,RATIONALE, AND (AB)USE
The UN Security Council (UNSC) is the body endowed with the primary responsibility and powers to undertake collective action in order to “save future generations from the scourge of war”. Yet, the powers invested in the UNSC came with a caveat – each of the five permanent members (P5) of the Security Council would have a veto power regarding any proposed decision in this body concerning international peace and security. This paper deals with the UNSC veto – its history, justification, and the implications of its existence and (ab)use by the P5. In the first part of this paper, the voting in the UNSC, as regulated in Article 27 of the UN Charter, is explained and interpreted. Afterwards, the veto powers of the P5 are detailed, focusing on those veto powers that are not explicitly mentioned in the UN Charter (the socalled: “double veto”; “meta veto”; “behind the scene veto”, “reverse veto” and “indirect veto”), before delving into the history behind the creation of the Council and the veto in particular. Lastly, the paper turns to the idea of the “unreasonable veto”, or the (ab)use of the P5’s veto powers.
UN Security Council (UNSC); veto; permanent five (P5); UN Charter; international peace and security
Copyright (c) 2026 Ljupcho Stojkovski https://creativecommons.org/licenses/by-nc-nd/4.0
GROUPS OF COMPANIES AND ABUSE OF LEGAL FORM
This paper examines the issue of abuse of legal form within groups of companies, with particular attention to the ways in which such groups may rely on complex structures and formal legal separation to evade liability. It analyzes the consequences of these practices for legal certainty, market competition, and the protection of creditors. The paper further considers the legal mechanisms developed to limit abuse of legal forms, including piercing the corporate veil and the rules governing liability within groups of companies. The conclusion emphasizes the need to strike a balance between respect for the autonomy of separate legal entities and effective protection against abusive practices, as well as the importance of improving regulatory frameworks in response to contemporary challenges in company governance.
groups of companies, abuse of legal form, separate legal personality, limited liability, piercing the corporate veil
Copyright (c) 2026 Katerina Zhateva, Biljana Petrevska https://creativecommons.org/licenses/by-nc-nd/4.0
CORPORATE GOVERNANCE AT THE EDGE OF THE MACHINE
The increasing incorporation of algorithms, artificial intelligence, and automated decisionmaking systems into corporate governance marks a structural transformation in the way corporate authority is exercised. Decision-making processes that were historically grounded in human judgment, deliberation, and fiduciary responsibility are now increasingly mediated by algorithmic systems that shape or determine outcomes in areas such as risk management, compliance, shareholder voting, and capital allocation. While these developments are frequently justified in terms of efficiency, accuracy, and predictive capacity, their implications for corporate law remain insufficiently theorized. This article examines the emergence of what it terms algorithmic corporate actors, i.e. non-human systems that perform governance-relevant functions with legally and economically significant consequences for corporations and their stakeholders. It argues that the rise of such systems generates a black box dilemma for corporate law. On the one hand, algorithmic governance enhances decision-making capacity and oversight. On the other hand, it obscures responsibility, complicates the application of directors’ fiduciary duties, and weakens traditional mechanisms of accountability and participation. The article analyses how reliance on opaque algorithmic outputs challenges established doctrines concerning directors’ duties of care and oversight, reshapes the exercise of shareholder rights through automated voting and decision-support systems, and strains the capacity of regulators to monitor compliance regimes governed by proprietary code. Drawing on comparative perspectives and regulatory developments, including emerging approaches to algorithmic transparency and auditability, the article evaluates whether existing legal frameworks are adequate or require adaptation. The central claim advanced is that algorithmic corporate governance cannot be understood as a purely technical evolution. It represents a shift in the locus of authority within the firm that compels a reconsideration of core principles of corporate law, including responsibility, transparency, and meaningful participation. The article concludes by outlining normative and institutional safeguards aimed at preserving accountability in corporate governance structures increasingly shaped by code.
corporate governance, artificial intelligence
Copyright (c) 2026 Darko Spasevski, Vildan Drpljanin https://creativecommons.org/licenses/by-nc-nd/4.0
CHALLENGES OF ARBITRATION AS A METHOD OF INVESTMENT DISPUTE SETTLEMENT
https://doi.org/10.55302/iplr2516330m The purpose of the paper is to question the challenges of arbitration as a method for settlement of foreign direct investment disputes and to provide answers to several important questions, such as: defining the challenges of the concept as an alternative to domestic courts decisions, determining its outline, explaining the basic advantages and disadvantages of arbitration, analyzing the arbitration systems and their features, the enforcement mechanisms, the way to reform the investor-state dispute settlement, arbitration institutions in the Western Balkan and the challenges of investment arbitration in North Macedonia. It discusses the legal remedies available to foreign investors if state conduct breaches those standards. The default rule usually is that the investor must bring the case to national courts in the host state. However, many states have allowed investors to bring disputes to international arbitration instead of (or in addition to) national courts, as part of strategies to promote foreign investment. In the paper is discussed the concept of arbitration as a procedure whereby both sides to a dispute agree to let a designated third party, the arbitrator or the arbitral tribunal, decide the outcome of a legal dispute. Arbitration serves a purpose of advancing the collaboration of the disputing parties, with an ultimate objective of effective and efficient settlement of legal issues. It explores dispute settlement in international investment law, evaluating the criticisms that it is undemocratic and non-transparent and at the same time seen as a major advantage to foreign firms because it ensures fairness and confidentiality. Use of investor-state arbitration has increased sharply since the late 1990s. By the end of 2014, there were over 600 known cases of international arbitration under investment treaties; while up to the year 2000, this number was below 50. Choosing arbitrators, as well as the desired characteristics of an arbitrator is an important step in any international arbitration. It will be reviewed the claim that the common practice in international arbitration is that disputes are decided by a three-arbitrator panel. The advantages of arbitration over conventional litigation are numerous and cover issues such as: highly-qualified arbitrators, better ratio cost and result, less adversarial system and confidentiality of the procedure. In general, it could be made difference between 2 arbitration systems: ad-hoc and institutional which is furtherly explained in this paper. One important difference of the available arbitration systems is in regards to the enforcement mechanism. For that purpose are being compared the enforcement mechanisms under the ICSID and under the 1958 New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards. Moreover, the reforming initiatives for investor-state dispute settlement are being presented. Next, arbitration institutions in the Western Balkan are being previewed. Finally, the challenges of investment arbitration in North Macedonia are being presented.
Investor-state dispute, Investor, State, Arbitration, Arbitration Systems, UNCITRAL, ICSID,
Copyright (c) 2026 Iustinianus Primus Law Review
THE USE OF ARTIFICIAL INTELLIGENCE IN DETECTING CROSS-BORDER TAX EVASION: REGULATORY GAPS AND CASEBASED EVIDENCE
https://doi.org/10.55302/iplr2516301m The evolution of tax laws, increased financial transactions, growing data and higher expectations from taxpayers for government efficiency and transparency are just some of the challenges taxation systems around the world face in the era of advanced technology. The complex tax systems are faced with new dilemmas, which are directly connected to digitalization. To address these challenges, tax authorities have turned toward the use of Artificial Intelligence (AI). In the past five years, we have witnessed the increased use of AI in international tax enforcement. Across the world, governments and tax authorities rely on algorithms to detect cross border tax fraud more than ever before. AI is also used to improve tax compliance and optimize audit targeting. With the vast expansion of economies and complex financial transactions, AI tools offer serious benefits in automatization of tax administration, identification of anomalies and improvement of transparency. However, the use of AI in detecting cross-border financial crimes still remains problematic. Even though the use of AI brings advanced solutions regarding pattern recognition and risk analysis across jurisdictions, it also raises legal, ethical, and procedural challenges for tax authorities. Cross-border tax evasion has long posed a significant challenge to global financial transparency and tax justice. In this context, Artificial Intelligence (AI) can be used as a powerful tool in detecting and combating tax evasion. Yet, while AI holds transformative potential, its use remains underdeveloped, mostly due to the lack of regulatory frameworks. This paper analyses the role of AI in detecting cross-border tax evasion, examines existing regulatory gaps, and analyzes key case-based evidence regarding the use of AI in this domain.
tax evasion, artificial intelligence, regulatory gaps
INTERNAL SELF-DETERMINATION AND POWER-SHARING AS A MEANS OF ADDRESSING CLAIMS FOR SELF-DETERMINATION
https://doi.org/10.55302/iplr2516301m Shaped by the experiences of the two World Wars, self-determination emerged as a key element in the maintenance of international peace and gradually acquired its legal and political framework within the United Nations system, particularly through its incorporation into the founding documents, the international human rights covenants, and the resolutions adopted during the process of decolonization. Following the end of the Cold War, the transition and democratization of the states of the Eastern Bloc once again brought to the fore issues related to the status and rights of national minorities, creating a need to redefine the modes of implementation of self-determination. This paper analyses contemporary approaches to self determination through innovative mechanisms of power-sharing and governance models aimed at ensuring effective political participation and establishing effective protection of the rights of national minorities, within existing state borders, through the devolution of power, federalism, autonomy, and other institutional arrangements, thereby contributing to the development of inclusive, representative, and multicultural democratic societies.
Copyright (c) 2026 Iustinianus Primus Law Review https://creativecommons.org/licenses/by-nc-nd/4.0
COHERENCE OF THE EUROPEAN UNION’S FOREIGN POLICY ACCORDING TO THE LISBON TREATY
https://doi.org/10.55302/iplr2516320b The foreign policy activities of the European Union have long suffered from the fact that the Member States of the Union neither spoke nor acted with one voice. The European foreign policy has been in a process of growing harmonization of its objectives, instruments, needs and policies. It has gradually developed new tools and instruments with which it could address the new challenges imposed by the global, interdependent, and complex world. The establishment of objectives, principles, and guidelines through which the foreign policy activities of the Union would be implemented was a necessity. A fundamental principle of the EU’s foreign policy, which provides an illustration of the coordinated behavior of the Member States, is the principle of coherence. This principle represents a basic precondition for the effective external representation and “speaking with one voice.” In other words, in order to be an active and influential actor in global affairs, the Union must ensure coherence between the political and economic dimensions of its foreign policy. A serious attempt to strengthen coherence in the foreign policy actions of the Union arises with the entry into force of the Lisbon Treaty, which introduces important innovations and institutional arrangements. This paper analyzes the legal impact of the Lisbon Treaty and whether it has succeeded or not in its intention to achieve greater unity in the foreign policy decision-making of the Member States.
European Union, coherence, Lisbon treaty, legal impact, foreign policy
SUPPRESSION OF POLITICAL OPPONENTS IN HYBRID REGIMES IN THE WESTERN BALKANS
https://doi.org/10.55302/iplr2516360k In the post-communist countries that today are referred to as the Western Balkans, processes of democratization began at the end of the twentieth century following the collapse of communist rule. However, instead of fully transitioning to democracy, these countries have developed hybrid regimes, a political systems that blend democratic and authoritarian elements. While multiparty elections are held, they are neither free nor fair. Political opposition exists and can criticize the government, but it is suppressed through subtle rather than brutal methods. One key strategy is legal repression, where political opponents face continuous pressure through inspections, audits and politically motivated investigations. Although these actions are formally justified within the legal framework, they are selectively applied to weaken critics and silence dissent. Intellectuals, writers, journalists, professors, judges, businessman and politicians critical of the government are disproportionately targeted while the institutions remain blind and silent about the abuses and crimes of the supporters of the ruling elites. In some cases, legal repression results in administrative or financial burdens for political critics, while in others, it escalates to criminal prosecution and imprisonment. Beyond legal repression, media control plays a crucial role in hybrid regimes. Rather than shutting down independent media outright, governments co opt or financially pressure them to promote official narratives while marginalizing independent journalism. This allows ruling elites to use the media to discredit political dissidents, labelling them as traitors, foreign agents, criminals, spies, oligarchs etc. In some countries, such tactics were even institutionalized through lustration policies, further delegitimizing political opponents and reinforcing their exclusion from public life. All of this is happening in a context where state institutions and resources are abused for the party and personal goals of the ruling elites. This creates an uneven playing field, allowing the ruling political elites to grab the electoral legitimacy without facing the risks of democratic uncertainty.
politics, political system, democracy, elections, hybrid regimes, illiberal democracy, stabilotocracy
ECONOMIC ANALYSIS OF TAX EVASION: DETERIORATION AND SYSTEM OF CRIMINAL SANCTIONS IN BOSNIA AND HERZEGOVINA AND FEDERATION OF BOSNIA AND HERZEGOVINA
https://doi.org/10.55302/iplr2516307s This paper investigates the tax evasion through the lens of both classical economic theory and certain contemporary behavioral approaches, while maintaining focus on empirical data on relevant aspects of tax criminal policy, in both Bosnia and Herzegovina and Federation of Bosnia and Herzegovina (BiH). The analysis begins with the rational choice framework, where individuals, as Homo economicus, are modeled as utility-maximizing agents who weigh the expected benefits of evasion against the risks of detection and punishment. In non-academic discourse in Bosnia and Herzegovina, there is a prevailing attitude regarding the "profitability" of committing tax offenses, which directly implies the inefficiency of existing criminal policy. This analysis will examine the classical Allingham and Sandmo deterrence model in the context of empirical data related to the suppression of tax evasion and criminal policy on tax-related criminal offences. Key findings show that suspended prison sentences and imprisonments of up to one year dominate in the structure of imposed criminal sanctions for tax-related criminal offences. Institute of substituting imprisonment with a monetary fine in criminal policy in BiH negatively affects general prevention in terms of tax related criminal offences, since it allows for a replacement of imprisonment up to one year in prison for monetary fine. The statutory severity of the criminal sanction for tax evasion appears sufficient, but the severity of sanctions actually imposed by courts clearly points to a problematic psychological attitude toward tax evasion in Bosnia and Herzegovina: there seems to be a uniform perception of tax evasion as not being a particularly "serious" criminal offense, which indicates a high level of tax resistance among citizens.
Tax Evasion, Tax-related Crimes, Deterrence Model, Effectiveness of Criminal Policy, Rational Choice Theory
FROM MANDATORY CONCILIATION TO MANDATORY MEDIATION IN FAMILY DISPUTES INVOLVING CHILDREN: NORTH MACEDONIA IN LIGHT OF EUROPEAN HUMAN RIGHTS STANDARDS
https://doi.org/10.55302/iplr2516343i This article examines the implications of eventual mandatory mediation in family disputes involving children in North Macedonia, assessed against European human rights and children rights standards. It argues that the existing institute of (re)conciliation (мирење) is outdated and fails to meet European requirements. Introducing a mandatory mediation session in such disputes could increase mediation uptake, de-escalate conflicts, and better safeguard children’s interests. However, mandatory mediation also raises concerns regarding voluntariness, access to courts, and procedural fairness. Through a critical review of international human rights treaties and European legal instruments, alongside national regulation, including the Law on Mediation, the Law on the Family, and the family-related provisions of the Draft Civil Code, the article assesses whether mandatory mediation can effectively “revive” mediation while also advancing the best interests of the child and respecting fundamental rights more broadly.
conciliation, mandatory mediation, family disputes, children’s rights
FLEXIBILITY OF CONSTITUTIONS AS A FACTOR OF POLITICAL STABILITY. THE CASE OF WESTERN BALKANS STATES
https://doi.org/10.55302/iplr2516294p This paper elaborates on the relationship between the political system's stability and a constitution's flexibility. Using the comparative constitutionalism perspective, one can find some background assumptions underlying political system mechanisms. The core of the constitutional system is made of political elements manifested in the Preamble and legal elements, which are to be found in the body of the written document of the constitution. Rules and procedures for interplay between these elements are crucial for comprehending political stability issues. This theoretical approach shows its full gravity when analyzing the political peculiarities of Western Balkans states, where constitutions are utilized as political instruments for stabilizing volatile multi-ethnic and pluralistic societies. The outcome of the research is significant for better understanding the Balkan political context as well as the inherent logic of the idea of constitutionalism.
political stability, comparative constitutionalism, Western Balkans, preamble, flexibility, resilience, political system, constitutional law
OLD HABITS VS. NEW DEMANDS: CHALLENGES IN REFORMING TOP MANAGERS IN THE MACEDONIAN PUBLIC ADMINISTRATION
https://doi.org/10.55302/iplr2516229pd A significant factor in determining whether a country will thrive is the quality of its public administration. Citizens are far more likely to enjoy a higher quality of life if their country’s public administration has the capacity to fulfill its duties effectively and perform optimally. The business sector is more likely to develop when the public administration operates smoothly and provides stability, as well as quick and accessible services. The civil sector, likewise, can rely on a capable and responsive partner if the public administration functions transparently and efficiently. In other words, the institutions falling under the umbrella term “public administration” are responsible for enforcing the law (while considering both individual rights and the public interest), implementing policies, supervising compliance with regulations by citizens and legal entities, delivering public services, and more. For that reason, they play a vital role in ensuring citizens’ well-being, fostering a business-friendly environment, and contributing to the development and success of the civil sector. Given this, it is essential that these institutions are properly managed. This requires top public managers who are competent, informed, well-equipped, responsible, and sufficiently independent. In this context, the paper at hand examines top public managers in the Republic of North Macedonia. It explores not only the legal framework governing managers in the public administration (also referred to as top public managers, office holders, elected and appointed persons, or functionaries), but also the actual practices concerning their recruitment, performance evaluation, accountability, and dismissal. The suggestions the authors provide throughout the paper are envisaged as a remedy against the systemic weaknesses that have been identified and that are elaborated upon herein.
SPECIALIZED BODIES OF THE COUNCIL OF EUROPE
https://doi.org/10.55302/iplr2516284s The Council of Europe is a traditional intergovernmental organization. Its internal structure includes the Parliamentary Assembly, which is a consultative body of the Organization in which delegations from the member states' parliaments participate, and the Committee of Ministers, which is the only executive and decision-making body of the entire Organization. This is explicitly stated in the clause of Article 10 of the Statute of the Council of Europe, which lists only the Consultative Assembly and the Committee of Ministers as the Organization's basic organs. The Consultative Assembly, as its name suggests, has only advisory authority and, in a similar vein, forms the Organization's so-called parliamentary pillar. This is clearly stipulated in the provision of Article 10 of the Statute of the Council of Europe, where only the Committee of Ministers (which constitutes the so-called intergovernmental pillar of the Organization) and the Consultative Assembly are listed as the basic organs of the Organization, which, as evident from its title, has only advisory competence and which analogously forms the so-called parliamentary pillar of the Organization. This organizational structure of the Council of Europe is completed by the Congress of Local and Regional Authorities, which not coincidentally has the status of the third pillar of the Organization, as well as a series of special expert bodies, including the European Commission against Racism and Intolerance (ECRI) and the European Commission for Democracy through Law (known as the Venice Commission). The latter also includes the offices of the political officials of the Council of Europe, including the Secretary General of the Organization and the Commissioner for Human Rights. Analogous to the latter, it is quite clear that the generally known European Court of Human Rights – founded on the basis of the ECHR – is not an organ of the Council of Europe, as is the case with all the other independent expert bodies established by a special decision of the Committee of the Ministers, but only a judicial supervisory body for the needs of the ECHR itself, as is the case with the supervisory bodies established on the basis of numerous international conventions of the Council of Europe. Only the positions and functions of the European Commission against Racism and Intolerance (ECRI), the European Commission for Democracy through Law (Venice Commission), the Commissioner for Human Rights, the European Commission for the Efficiency of Justice, and the Consultative Council of European Judges. are discussed in the text that follows due to the space constraints of this section of the paper. In addition to the two fundamental organs already mentioned, the Council of Europe has created a number of specialized expert and political bodies to expand its operations in several particularly significant areas. The establishment of these bodies is directly related to the necessity for the actualization of the aforementioned goals and jurisdiction.
CHALLENGES OF USING ARTIFICIAL INTELLIGENCE IN THE WORK OF PUBLIC ADMINISTRATION
https://doi.org/10.55302/iplr2516277ak In the paper, the author deals with the current issue of introducing artificial intelligence in the work of public administration, as a logical process of upgrading the digital transformation of public administration in a global framework. Starting from the fact that modern public administration is called upon to fulfil several key characteristics: to be efficient, transparent, inclusive, service-oriented, and above all, legally regulated. The author points out that the introduction of digital technologies, automated systems, artificial intelligence and interoperable databases can advance these goals. However, she points out that for the introduction of digital transformation and artificial intelligence in public administration, several assumptions need to be met: the existence of a clear political will for implementation; continuous development of the technical infrastructure; providing big data and interoperability at all levels; educated public servants and citizens to provide and use such services and of course on a clear, predictable and integrated legal framework.
digital transformation; artificial intelligence; public administration
THE DIFFERENCE BETWEEN DIGITAL EVIDENCE AND EVIDENCE IN DIGITAL FORM
https://doi.org/10.55302/iplr2516268r At first glance, the two concepts—digital evidence and evidence in digital form—may seem synonymous. However, while all digital evidence can indeed be classified as evidence in digital form, not all evidence in digital form qualifies as digital evidence. This distinction leads to the conclusion that digital evidence constitutes a subset of evidence in digital form. Yet, even this conclusion is not entirely absolute, as for digital evidence to be admissible in judicial proceedings, it must satisfy specific prerequisites. These are not merely technical prerequisites—which fall outside the scope of this paper—but primarily legal prerequisites that determine whether “ordinary” digital records may be transformed into “admissible” digital evidence capable of serving as the basis for a court ruling. Digital evidence, as a specific category of evidence in digital form, is distinguished from other types of digital-form evidence by the presence of metadata, which serves to substantiate many of its inherent properties. In the absence of such metadata, digital evidence is reduced to mere evidence in digital form, lacking the distinctive qualities that render it probative and admissible. Metadata is often described as “data about data.” These are digital records which, although sometimes invisible or, if visible, incomprehensible to the ordinary user of information technology, provide the unique “fingerprint” of a digital record. Much like a fingerprint left on a physical piece of evidence, metadata authenticates and preserves the integrity of the digital record. Without such a “fingerprint,” one might say that “the glass is shattered on the floor, but it cannot be determined which of those present threw it.” Metadata thus constitutes the DNA of a digital record. Although technical in its essence, metadata is not merely a technical concept. It also functions as a legal category, explicitly addressed in numerous legal instruments regulating the collection of digital evidence, which underscores its fundamental importance. One of the objectives of this scholarly paper is to make this legal-technical concept more accessible to legal practitioners—judges, prosecutors, defense attorneys, and others—through illustrative examples and an interpretation of existing international legal norms, thereby enabling them to reason in accordance with relevant international standards. At the same time, by examining domestic (Macedonian) legislation, which addresses this subject within what appears to be a somewhat “forgotten” statute, the paper seeks to highlight the gaps that must be addressed in order to ensure the effective application of these norms. Digital evidence has, by its very nature, always existed in digital form, whereas evidence presented in digital form may have originally existed in written or oral form.
digital evidence; evidence in digital form; metadata; digital forensics
ANALYSIS OF THE LEGAL STATUS OF THE MACEDONIAN ORTHODOX CHURCH (ARCHDIOCESE OF OHRID) AND THE CATHOLIC CHURCH AND THEIR RELATION TO THE STATE
https://doi.org/10.55302/iplr2516260n The main aim of this article is to examine the legal framework of the Christian Churches in contemporary Macedonian society, with a special focus on the Macedonian Orthodox Church - Archdiocese of Ohrid and the Catholic Church. Applied methods: historical, normative, comparative. Several conclusions are presented, concerning the importance of the dialogue between Christian Churches and the state in historical and modern national and international context.
Macedonian Orthodox Church - Archdiocese of OhridCatholic Church
CONSTRUCTIVIST ASPECTS OF THE UN SECURITY COUNCIL’S PERMANENT MEMBERS’ CONDUCT: THE CASE OF FRANCE AND THE UNITED KINGDOM
https://doi.org/10.55302/iplr2516246s While all five permanent members (P5) of the UN Security Council (UNSC) have the same statutory rights and privileges, not all of them use these rights and privileges in the same way. These differences cannot be explained solely by the differences in material factors between the P5 – the differences in power or wealth – as realist theories in IR would claim, but the explanation should involve the ideational factors behind them as well, as constructivist theories in IR would argue. This paper deals with the main constructivist aspects – the ideas, identities, norms, beliefs – of the behavior in and around the UNSC of two permanent members – France and the United Kingdom (UK). These two countries have many similarities in their positions and behavior in the Council, which are mainly expressed in these two countries being pro-active in the UNSC and in advocating for a proactive UNSC in accordance with its responsibilities; in their non-use of their veto in the UNSC; and in their pledges to reform the UNSC, especially the use of the veto by the permanent members in cases of mass atrocities. There are also some differences between France and the UK, stemming mainly from the different identities they build and present for themselves on the international scene and the role of their countries in international politics, related to the importance of Africa for France; to their different relationships with the USA; and their different relationships with the EU.
UN Security Council; France; United Kingdom (UK); international peace and security; constructivism
MONEY LAUNDERING, PREDICATE OFFENCES AND PROFESSIONAL MONEY LAUNDERING PERPETRATORS
https://doi.org/10.55302/iplr2516212dt Money laundering is a serious offence mostly connected to organized crime that undermines financial integrity and markets, and erodes public trust in institutions. Money laundering is a process of converting or infiltrating the proceeds of illegal activities into legal businesses, without revealing their true source in order to obtain full legality of these proceeds at the end of this complex process. There are three basic phases (stages) of money laundering detected in the practice: placement, layering and integration. Namely, the illegally obtained money normally is a product of criminal offences known in the criminal law theory as predicate offences. These are the offences preceding the money laundering process. The issue of predicate offences is closely addressed in the 6th AML EU Directive elaborated in the article. The relevant Macedonian anti money laundering (AML) legislation consists of many provisions of different laws, of which most important are the Criminal Code provision of Money Laundering and the Law on Prevention of Money Laundering and Financing of Terrorism. However, the most recent practice turned the attention to specific category of perpetrators of money laundering, called professional money launderers (PMLs): attorneys, notaries, accountants etc. By misusing their powers they might assists the criminals in covering the origin of their assets or simply assisting by omission, by not reporting the suspicious cases and clients and by not check the origin of the assets when obliged by law.
money laundering, predicate offence, PMLs, attorney, notary, accountant
THE NATIONAL IDENTITY NARRATIVE IN THE RELATIONSHIP BETWEEN THE MEMBER STATES FROM CENTRAL AND EASTERN EUROPE AND THE EUROPEAN UNION: A RECENT CASE LAW ANALYSIS
https://doi.org/10.55302/iplr2516201c This paper explores the argument surrounding protection of national identity which in recent years has underpinned the relationship between the European Union and some of the Member States from the region of Central and Eastern Europe, particularly Hungary, Poland and the Czech Republic. It relates to cases where national governments (as well as other institutions at the national level such as national courts) invoke the ‘national identity’ clause of Article 4(2) of the Treaty on European Union, concerning the EU’s duty to respect the national identities of its Member States, in order to derogate from rules and principles of EU law and justify actions at the national level that run counter to them (most notably, those related to compromising judicial independence, the rule of law, and democratic values). The analysis in the paper centers on Poland and the developments in this country as a pertinent case in point through which the practical applications of the ‘national identity’ clause are analysed, bringing into focus some more recent cases before the EU Court of Justice and the Polish Constitutional Tribunal. Equally, the paper reflects on the scope and breadth of the ‘national identity’ plea, inspecting the limits of a Member State’s discretion to employ national identity arguments in order to derogate from the primacy of EU legal rules and principles. Lastly, the paper also addresses the existence of a sometimesfluid dividing line between legitimate use and misuse (or abuse) of ‘national identity’ claims by Member States, whereby the ‘national identity’ arguments are being used as a pretext rather than an actual justification for contravening actions and practices.
CONFLICTING CONNECTIVITIES: LEGAL CONSIDERATIONS FOR NEGOTIATING GEOTECHNOLOGICAL RIVALRY
Among the dramatic global shifts of recent years, the sharpening of geopolitical rivalries between major powers – chiefly the United States and China – has particular significance for third countries and their legal systems. This rivalry has a prominent ‘geotechnological’ dimension, as major powers compete to build power through technological innovation, standardisation and diffusion while also securitising their domestic technology sectors against perceived threats from abroad. In this context, the ‘connectivity’ initiatives of major powers such as China, the United States and the European Union - which aim to build economic and other links with third countries - compete and even conflict. Under the pressures of trade war and actual war, an emergent global shift may be underway in the consolidation of rival geotechnological blocs. Indications of such a shift include hard legal tools such as trade barriers and the legislation of economic security mechanisms but also the creation of incentives for economic and technological collaboration within informal clubs of likeminded countries. These hard and soft tools amount to building blocks for ‘walled garden’ connectivity projects that run on incompatible operating systems. These developments create challenges for third countries and especially for the majority of states which rely on transnational investment and technology transfer for the further development of their economies and living standards. Even if not forced to ‘choose’ between competing blocs, these states face additional political, legal and economic frictions in their dealings with major powers. The challenge is particularly acute for the states of the Western Balkans, which remain outside the EU despite years or decades of ‘candidate’ status but which face the necessity of alignment with EU laws and policies as conditions of eventual EU membership. To varying degrees, the Western Balkan states have sourced investment and technology transfer from the EU and the United States as well as from China and other non-Western countries. They are therefore on the frontline of conflicting connectivities and vulnerable to a hardening of barriers between major economic powers. This paper will provide an overview of legal tools of geotechnological rivalry and their application to the general-purpose digital technologies that are vital to economic development and the climate transition. It will take stock of the challenges for third countries presented by the deployment of these tools in the context of competing ‘connectivity’ projects promoted by major economic powers, such as China’s Belt and Road initiative. It will focus on the position of Western Balkan states as EU candidate countries that simultaneously pursue economic relations with other major powers. The paper will reflect on what studies of legal pluralism suggest regarding the capacity of third states to preserve space for maintaining relations with the multiple poles of the global economy. It will suggest potential legal strategies for third states to navigate conflicting connectivities in order to pursue their national developmental objectives. The paper will suggest that by negotiating rather than participating in geotechnological rivalry, third states can both preserve their capacity to make autonomous choices and mitigate against the coalescing of rival blocs.
legal pluralism; technology; international economic law; connectivity
ALTERNATIVE SENTENCES TO IMPRISONMENT AN OPPORTUNITY FOR JUVENILE INTEGRATION
Alternative sentences constitute a very important component in the context of the standarts of juvenile criminal justice. The Albanian legislation in this field has undergone positive developments responding to the needs for reforms for the purpose of its approximation with international standarts. Thus, it has undertaken a legal reform in order to guarantee a modern system of alternatives to imprisonment and to enable their application for juvenile offenders. Despite all of the changes, the reform has been incomplete in ensuring an efficient sytem of juvenile justice.This article addresses some aspects of the legal reform concerning the treatment of juvenile offenders, focusing on the system of alternative to imprisonment.
The Impact of Euro Atlantic Integration on Macedonian Business Environment: Can a Friendship be Measured with Numbers
The author of this paper is trying to give correlation between the economic growth and providing the legal certainty and rule of law as a standards asked form Macedonia to be fulfilled for their integration in Euro Atlantic Movement and European Union. Integration to the Euro Atlantic Alliance is involving very profound values, such as solidarity, rule of law, peace building etc. Those values are need in order to have vigorous society, which is precondition to have friendly business environment. The author of this paper is also underlining the methodological concerns for analysis of this kind.