{"version":"1.0","provider_name":"Pravni Zapisi","provider_url":"https:\/\/www.pravnizapisi.rs\/en\/","author_name":"Dusan Savic","author_url":"https:\/\/www.pravnizapisi.rs\/en\/author\/dusan\/","title":"- Pravni Zapisi","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"X9Vu7DbGKT\"><a href=\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/\"><\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2023\/10231-2\/embed\/#?secret=X9Vu7DbGKT\" width=\"600\" height=\"338\" title=\"&#8220;&#8221; &#8212; Pravni Zapisi\" data-secret=\"X9Vu7DbGKT\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.pravnizapisi.rs\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"PRAVNI ZAPISI \u2022 Year XIV \u2022 No. 2 \u2022 pp. 358-383 THE EFFECTS OF MODERN TECHNOLOGY ON LEGAL CERTAINTY IN TAX LAW: THE NEW FRONTIER Svetislav V. Kosti\u0107 Associate Professor, University of Belgrade Faculty of Law, Belgrade e-mail: skostic@ius.bg.ac.rs Jelena Jerini\u0107 Professor of Law, Union University Law School Belgrade e-mail: jelena.jerinic@pravnifakultet.edu.rs . Pravni zapisi, No. 2\/2023, pp. 358-383 Original Scientific Article DOI: 10.5937\/pravzap0-47289 KEY WORDS legal certainty, legitimate expectations, right to good administration, tax administration, tax law, dormant legislation, public hearing ABSTRACT The speedy reforms of Serbia\u2019s tax legislation, often introduced on the basis of comparative sources, has created a [&hellip;]","thumbnail_url":"https:\/\/pravnizapisi.rs\/wp-content\/uploads\/2021\/12\/Naslovna-2021-02.jpg"}