POSSIBILITIES OF IMPROVING THE BANKRUPTCY PROCEDURE USING INFORMATION TECHNOLOGIES
DOI:
https://doi.org/10.59417/nir.2022.21.43Keywords:
Bankruptcy laws, delivery, legislator, e-bulletin board, information technology, electronic review, taxation, courts, bankruptcyAbstract
Bankruptcy laws in Bosnia and Herzegovina have been changed and amended several times since their adoption. In that process, the legislator decided to adopt an amendment that enables the use of information technologies, so that all announcements go through the e-bulletin of the courts. It should be pointed out that the ebulletin is a free and public service that enables the electronic review and search of published decisions and other written documents of municipal, cantonal and entity courts in Bosnia and Herzegovina. The same is regulated when it comes to the public in the Tax authorities and the authorities of the Indirect Taxation Administration, as well as in the Financial Agencies in executive proceedings. In any case, the Bankruptcy Laws, in their provisions, individually list all court submissions to which the aforementioned delivery rules apply by publishing them on the website of the e-bulletin of courts in pre-bankruptcy and bankruptcy proceedings. Furthermore, the Bankruptcy Laws have now indirectly pointed out that all court documents are delivered by publishing the documents on the website of the e-bulletin boards of the courts, and the delivery is considered completed after the expiration of the legal term from the date of publication of the documents on the website of the e-bulletin boards of the courts. This written publication on the e-bulletin board of the courts is considered proof that delivery has been made to all participants, including those for whom special delivery is prescribed.
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