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Certain acts in the Republic of Serbia foresee a wide range of tax misdemeanors. These are not only misdemeanors prescribed by the Law on Tax Procedure and Tax administration, but also misdemeanors contained in other laws. In the current Law on Tax Procedure and Tax Administration there are some specific misdemeanor provisions which will be the subject of this paper. [ABSTRACT FROM AUTHOR]

In the paper, the author discusses the conditions under which misdemeanor from the Law on Public Order and Peace can be committed via the Internet. These are the existence of the element of publicness, the essential feature of the mentioned misdemeanor, which is manifested through the requirement that the act of execution and the consequences of the misdemeanor be objectified in a public place, and the eligibility of being a misdemeanor. The Internet as a digital space is viewed through two segments: public and non-public Internet space. The criterion of the direction of the enforcement action on public or nonpublic internet space is defined, which depends on whether the internet can be considered a public place. Spatial, expansive and consequent determination of the public place resulting from the legal definition of this term and the relationship with the Internet were analyzed. Eligibility of being a misdemeanor determines which misdemeanors from the Law on Public Order and Peace can be committed on the Internet. The author's conclusion is that the focus of the enforcement action on the public Internet space implies the existence of a misdemeanor, and that in the case of a non-public Internet space, the misdemeanor exists if the consequence occurred in a public place or public Internet space.

Confiscation of objects is a protective measure provided in misdemeanor law which may be applied to confiscate objects used in the commission of a misdemeanor, those intended for the commission of a misdemeanor, and those resulting from the commission of a misdemeanor. The imposition of this protective measure encroaches on the exercise of the property rights of the person who is the owner of the confiscated items, who may or may not be the person who owns the confiscated items. In this paper, the author analyzes this protective measure from the point of view of the property rights of the person who has been imposed this protective measure. In its practice, the European Court of Human Rights highlighted the criteria that must be taken into account when assessing whether property rights have been violated when imposing this protective measure. These criteria are also accepted and respected by the constitutional courts of the countries in the region. The object of confiscation can also be a vehicle, in case of a customs misdemeanor and a misdemeanor in the field of traffic violations. Pursuant to the new legal provisions on this matter, which are expected to enter into force in the near future, a vehicle may be confiscated from a person who has committed a traffic misdemeanor. The same measure may also be imposed on persons who are repeated traffic offenders, which actually gives this sanction the character of a punishment rather than a protective measure.