The status and position of sole traders are regulated only by the provisions of the Companies Act (“Official Gazette of RS”, No. 36/2011, 99/2011, 83/2014 – other Law, 5/2015, 44/2018, 95/2018, 91/2019, 109/2021 and 19/2025) (from now on: the Law). Article 91, paragraph 1 of the Law stipulates a general rule that a sole trader…
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