Justice and judicial activities

- administration and operation of administrative civil and criminal law courts, military tribunals and the judicial system, including legal representation and advice on behalf of the government or when provided by the government in cash or services - rendering of judgements and interpretations of the law - arbitration of civil actions - prison administration and provision of correctional services, including rehabilitation services, regardless of whether their administration and operation is done by government units

Name: Justice and judicial activities
Sector: O - Public administration and defence; compulsory social security

Lump-sum tax

Usually eligible for lump-sum tax

Usually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.

Usually includes

administration and operation of administrative civil and criminal law courts, military tribunals and the judicial system, including legal representation and advice on behalf of the government or when provided by the government in cash or services
rendering of judgements and interpretations of the law
arbitration of civil actions
prison administration and provision of correctional services, including rehabilitation services, regardless of whether their administration and operation is done by government units or by private units on a contract or fee basis

Usually excludes

advice and representation in civil, criminal and other cases, see 69.10
activities of prison schools, see division 85
activities of prison hospitals, see 86.10

Source: the official APR activity classification.