{"id":25543,"date":"2024-02-02T13:11:36","date_gmt":"2024-02-02T12:11:36","guid":{"rendered":"https:\/\/geciclaw.com\/?p=25543"},"modified":"2024-02-02T13:11:36","modified_gmt":"2024-02-02T12:11:36","slug":"poreske-obaveze-sportista","status":"publish","type":"post","link":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/","title":{"rendered":"Serviranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista"},"content":{"rendered":"

Neretko mediji izve\u0161tavaju o prihodima i nov\u010danim nagradama koje zara\u0111uju profesionalni sportisti. Me\u0111utim, manje je poznata slo\u017eenost njihovih poreskih obaveza<\/a> Pre razmatranja poreskih propisa, treba imati na umu da doprinosi profesionalnih sportista ka svojim dr\u017eavama su mnogo ve\u0107i od bilo kog nov\u010danog iznosa koji mo\u017ee nastati iz oporezivanja njihovih primanja i nagrada. U svakom slu\u010daju, porezi su neminovni aspekt dana\u0161njeg \u017eivota i sportska industrija nije izuzetak.<\/p>\n

Kako sportska industrija postaje sve vi\u0161e profitabilna i poslednjih godina generi\u0161e sve ve\u0107u koli\u010dinu novca, pitanje oporezivanja tog novca se uvek postavlja. Ve\u0107ina dr\u017eava, me\u0111u kojima je i Srbija, je propisala posebne odredbe koje reguli\u0161u prihode i nov\u010dane nagrade profesionalnih sportista i sportskih stru\u010dnjaka. Va\u017eno je napomenuti da ne u\u017eivaju svi profesionalni sportisti isti poreski tretman i postoji zna\u010dajna razlika u oporezivanju prihoda sportista koji imaju zaklju\u010dene ugovore sa profesionalnim klubovima u timskim sportovima (fudbal, ko\u0161arka) u pore\u0111enju sa onima koji se takmi\u010de individualno (tenis).<\/p>\n

Posebni poreski oblik – Porez na prihode sportista i sportskih stru\u010dnjaka<\/h3>\n

U Zakonu o porezu na dohodak gra\u0111ana<\/a> Republike Srbije propisan je poseban poreski oblik za prihode profesionalnih sportista i sportskih stru\u010dnjaka. \u010clan 81 koji propisuje \u201eOstale\u201c prihode gde posebno navodi prihode profesionalnih sportista i sportskih stru\u010dnjaka. \u010clan 84a je posebno posve\u0107en ovom poreskom obliku i navodi koja sve primanja potpadaju pod ovaj poreski oblik.<\/p>\n

Oporezivi prihod predstavlja bruto prihod umanjen za normirane tro\u0161kove propisane zakonom u visini od 50%. Normirani tro\u0161kovi propisani zakonom, zna\u010de da sportisti ne moraju da dokazuju ta\u010dan iznos tro\u0161kova koji su imali u u\u010destvovanju i eventualnom osvajanju takmi\u010denja. Me\u0111utim, iznos od 50% nije apsolutan, sportisti mogu da dokazuju da su njihovi tro\u0161kovi iznosili vi\u0161e od 50% nov\u010danog dela nagrade, i time posledi\u010dno da smanjuju svoj oporezivi prihod. Poreska stopa koja se primenjuje na ovu vrstu poreza je 20%.<\/p>\n

 <\/p>\n

\"\"<\/p>\n

Odre\u0111ivanje poreske jurisdikcije nadle\u017ene za oporezivanje nov\u010danih nagrada sa turnira<\/h3>\n

Poreska nadle\u017enost nad nov\u010danim nagradama odre\u0111uje se prema mestu odr\u017eavanja turnira.<\/p>\n

Nov\u010dane nagrade osvojene na turniru odr\u017eanom na teritoriji Srbije podle\u017eu poreskoj nadle\u017enosti Srbije, bez obzira na to da li se sportista smatra rezidentom Srbije u poreskom smislu. Organizator takmi\u010denja odgovoran je za utvr\u0111ivanje i pla\u0107anje ovog poreskog oblika u ime sportiste. Organizator umanjuje iznos nagrade za odgovaraju\u0107i iznos poreza prilikom prenosa novca sportisti, obezbe\u0111uju\u0107i da sportista prima neto iznos nagrade koji nije dalje oporeziv.<\/p>\n

Poreski tretman sportista koji imaju zaklju\u010dene ugovore sa klubom<\/h3>\n

Profesionalni sportisti koji imaju zaklju\u010dene ugovore sa klubovima imaju specifi\u010dan pravni status, ali prete\u017eno mi\u0161ljenje je da se takvi ugovori smatraju ugovorima o radu u Srbiji. Stoga, ovakav vid prihoda treba biti oporezovan istim poreskim oblikom kao i svaki radni odnos, uklju\u010duju\u0107i porez na zarade i doprinose za socijalno osiguranje. Poreska nadle\u017enost se u ovom slu\u010daju odre\u0111uje prema tome gde je sedi\u0161te kluba sa kojim sportista ima ugovor.<\/p>\n

Poreski tretman prihoda od ugovora o sponzorstvu i od prava na kori\u0161\u0107enje lika sportiste<\/h3>\n

Najve\u0107i deo prihoda sportista je \u010desto iz ostalih izvora, poput ugovora o sponzorstvu i sli\u010dnim ugovorima. Poreska nadle\u017enost nad ovim prihodima se odre\u0111uje prema poreskom prebivali\u0161tu sportiste. U Srbiji, poresko prebivali\u0161te se defini\u0161e prema jednom od dva kriterijuma propisanim Zakonom o porezu na dohodak gra\u0111ana.<\/p>\n

Rezident Republike Srbije, u smislu poreskog zakona jeste fizi\u010dko lice koje (i) na teritoriji Republike Srbije ima prebivali\u0161te ili centar poslovnih i \u017eivotnih interesa ili (ii) na teritoriji Republike Srbije, neprekidno ili sa prekidima, boravi 183 ili vi\u0161e dana u periodu od 12 meseci koji po\u010dinje ili se zavr\u0161ava u odnosnoj poreskoj godini.<\/p>\n

Prebivali\u0161te je danas vode\u0107i kriterijum za utvr\u0111ivanje poreske obaveze fizi\u010dkih lica prema odre\u0111enoj dr\u017eavi, ali i dalje postoje zemlje koje koriste alternativne kriterijume, kao \u0161to je dr\u017eavljanstvo.<\/p>\n

Zaklju\u010dak<\/h3>\n

Utvr\u0111ivanje poreskih obaveza profesionalnih sportista je veoma kompleksan zadatak, gde je neophodno uzeti u obzir razli\u010dite faktore kao \u0161to su izvori prihoda, poresko rezidenstvo i da li se sportista takmi\u010di u okviru tima ili kao pojedinac. Iako je istra\u017eivanje poreskih obaveza profesionalnih sportista zanimljivo, va\u017eno je zapamtiti da su doprinosi profesionalnih sportista ka njihovim dr\u017eavama mnogo ve\u0107i od bilo kog iznosa novca koji bi mogao da proiza\u0111e iz njihovih poreskih obaveza.<\/p>\n","protected":false},"excerpt":{"rendered":"

Neretko mediji izve\u0161tavaju o prihodima i nov\u010danim nagradama koje zara\u0111uju profesionalni sportisti. Me\u0111utim, manje je poznata slo\u017eenost njihovih poreskih obaveza Pre razmatranja poreskih propisa, treba imati na umu da doprinosi profesionalnih sportista ka svojim dr\u017eavama su mnogo ve\u0107i od bilo kog nov\u010danog iznosa koji mo\u017ee nastati iz oporezivanja njihovih primanja i nagrada. U svakom slu\u010daju, porezi su neminovni aspekt dana\u0161njeg \u017eivota i sportska industrija nije izuzetak. Kako sportska industrija postaje sve vi\u0161e profitabilna i poslednjih godina generi\u0161e sve ve\u0107u koli\u010dinu novca, pitanje oporezivanja tog novca se uvek postavlja. Ve\u0107ina dr\u017eava, me\u0111u kojima je i Srbija, je propisala posebne odredbe koje […]<\/p>\n","protected":false},"author":21,"featured_media":25510,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[1570],"tags":[469,1645],"class_list":["post-25543","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poresko-pravo","tag-gecic-law-firm-serbia-sr","tag-poresko-pravo"],"acf":[],"yoast_head":"\nServiranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista | Geci\u0107 Law<\/title>\n<meta name=\"description\" content=\"Sport sve vi\u0161e postaje profitabilna industrija i pitanje oporezivanja prihoda sportista je uvek aktuelna tema.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/\" \/>\n<meta property=\"og:locale\" content=\"sr_RS\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Serviranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista | Geci\u0107 Law\" \/>\n<meta property=\"og:description\" content=\"Sport sve vi\u0161e postaje profitabilna industrija i pitanje oporezivanja prihoda sportista je uvek aktuelna tema.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/\" \/>\n<meta property=\"og:site_name\" content=\"Geci\u0107 Law\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-02T12:11:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.geciclaw.com\/wp-content\/uploads\/2024\/02\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-solar-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Ivan Eftimov\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisano od\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ivan Eftimov\" \/>\n\t<meta name=\"twitter:label2\" content=\"Procenjeno vreme \u010ditanja\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/\"},\"author\":{\"name\":\"Ivan Eftimov\",\"@id\":\"https:\/\/www.geciclaw.com\/#\/schema\/person\/f2133a67125e7057bc0c58435c3532f9\"},\"headline\":\"Serviranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista\",\"datePublished\":\"2024-02-02T12:11:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/\"},\"wordCount\":775,\"publisher\":{\"@id\":\"https:\/\/www.geciclaw.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.geciclaw.com\/wp-content\/uploads\/2024\/02\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-solar-1.png\",\"keywords\":[\"Advokatska kancelarija Geci\u0107 Law\",\"Poresko pravo\"],\"articleSection\":[\"Poresko pravo\"],\"inLanguage\":\"sr-RS\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/\",\"url\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/\",\"name\":\"Serviranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista | Geci\u0107 Law\",\"isPartOf\":{\"@id\":\"https:\/\/www.geciclaw.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.geciclaw.com\/wp-content\/uploads\/2024\/02\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-solar-1.png\",\"datePublished\":\"2024-02-02T12:11:36+00:00\",\"description\":\"Sport sve vi\u0161e postaje profitabilna industrija i pitanje oporezivanja prihoda sportista je uvek aktuelna tema.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#breadcrumb\"},\"inLanguage\":\"sr-RS\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sr-RS\",\"@id\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#primaryimage\",\"url\":\"https:\/\/www.geciclaw.com\/wp-content\/uploads\/2024\/02\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-solar-1.png\",\"contentUrl\":\"https:\/\/www.geciclaw.com\/wp-content\/uploads\/2024\/02\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-solar-1.png\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.geciclaw.com\/sr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Serviranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.geciclaw.com\/#website\",\"url\":\"https:\/\/www.geciclaw.com\/\",\"name\":\"Geci\u0107 Law\",\"description\":\"Advokatska kancelarija\",\"publisher\":{\"@id\":\"https:\/\/www.geciclaw.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.geciclaw.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sr-RS\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.geciclaw.com\/#organization\",\"name\":\"Geci\u0107 Law\",\"url\":\"https:\/\/www.geciclaw.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sr-RS\",\"@id\":\"https:\/\/www.geciclaw.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/geciclaw.com\/wp-content\/uploads\/2021\/10\/1.png\",\"contentUrl\":\"https:\/\/geciclaw.com\/wp-content\/uploads\/2021\/10\/1.png\",\"width\":1000,\"height\":409,\"caption\":\"Geci\u0107 Law\"},\"image\":{\"@id\":\"https:\/\/www.geciclaw.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.geciclaw.com\/#\/schema\/person\/f2133a67125e7057bc0c58435c3532f9\",\"name\":\"Ivan Eftimov\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sr-RS\",\"@id\":\"https:\/\/www.geciclaw.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b01054f24d3bbb4ef412bfacaf71306f068c8e1fab4435328367c58bf6ab606b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b01054f24d3bbb4ef412bfacaf71306f068c8e1fab4435328367c58bf6ab606b?s=96&d=mm&r=g\",\"caption\":\"Ivan Eftimov\"},\"url\":\"https:\/\/www.geciclaw.com\/sr\/author\/vanja\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Serviranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista | Geci\u0107 Law","description":"Sport sve vi\u0161e postaje profitabilna industrija i pitanje oporezivanja prihoda sportista je uvek aktuelna tema.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/","og_locale":"sr_RS","og_type":"article","og_title":"Serviranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista | Geci\u0107 Law","og_description":"Sport sve vi\u0161e postaje profitabilna industrija i pitanje oporezivanja prihoda sportista je uvek aktuelna tema.","og_url":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/","og_site_name":"Geci\u0107 Law","article_published_time":"2024-02-02T12:11:36+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.geciclaw.com\/wp-content\/uploads\/2024\/02\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-solar-1.png","type":"image\/png"}],"author":"Ivan Eftimov","twitter_card":"summary_large_image","twitter_misc":{"Napisano od":"Ivan Eftimov","Procenjeno vreme \u010ditanja":"4 minuta"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#article","isPartOf":{"@id":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/"},"author":{"name":"Ivan Eftimov","@id":"https:\/\/www.geciclaw.com\/#\/schema\/person\/f2133a67125e7057bc0c58435c3532f9"},"headline":"Serviranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista","datePublished":"2024-02-02T12:11:36+00:00","mainEntityOfPage":{"@id":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/"},"wordCount":775,"publisher":{"@id":"https:\/\/www.geciclaw.com\/#organization"},"image":{"@id":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#primaryimage"},"thumbnailUrl":"https:\/\/www.geciclaw.com\/wp-content\/uploads\/2024\/02\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-solar-1.png","keywords":["Advokatska kancelarija Geci\u0107 Law","Poresko pravo"],"articleSection":["Poresko pravo"],"inLanguage":"sr-RS"},{"@type":"WebPage","@id":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/","url":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/","name":"Serviranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista | Geci\u0107 Law","isPartOf":{"@id":"https:\/\/www.geciclaw.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#primaryimage"},"image":{"@id":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#primaryimage"},"thumbnailUrl":"https:\/\/www.geciclaw.com\/wp-content\/uploads\/2024\/02\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-solar-1.png","datePublished":"2024-02-02T12:11:36+00:00","description":"Sport sve vi\u0161e postaje profitabilna industrija i pitanje oporezivanja prihoda sportista je uvek aktuelna tema.","breadcrumb":{"@id":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#breadcrumb"},"inLanguage":"sr-RS","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/"]}]},{"@type":"ImageObject","inLanguage":"sr-RS","@id":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#primaryimage","url":"https:\/\/www.geciclaw.com\/wp-content\/uploads\/2024\/02\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-solar-1.png","contentUrl":"https:\/\/www.geciclaw.com\/wp-content\/uploads\/2024\/02\/Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-Copy-of-solar-1.png","width":1200,"height":630},{"@type":"BreadcrumbList","@id":"https:\/\/www.geciclaw.com\/sr\/poreske-obaveze-sportista\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.geciclaw.com\/sr\/"},{"@type":"ListItem","position":2,"name":"Serviranje asova ili dvostruke gre\u0161ke? Pregled poreskih obaveza profesionalnih sportista"}]},{"@type":"WebSite","@id":"https:\/\/www.geciclaw.com\/#website","url":"https:\/\/www.geciclaw.com\/","name":"Geci\u0107 Law","description":"Advokatska kancelarija","publisher":{"@id":"https:\/\/www.geciclaw.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.geciclaw.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sr-RS"},{"@type":"Organization","@id":"https:\/\/www.geciclaw.com\/#organization","name":"Geci\u0107 Law","url":"https:\/\/www.geciclaw.com\/","logo":{"@type":"ImageObject","inLanguage":"sr-RS","@id":"https:\/\/www.geciclaw.com\/#\/schema\/logo\/image\/","url":"https:\/\/geciclaw.com\/wp-content\/uploads\/2021\/10\/1.png","contentUrl":"https:\/\/geciclaw.com\/wp-content\/uploads\/2021\/10\/1.png","width":1000,"height":409,"caption":"Geci\u0107 Law"},"image":{"@id":"https:\/\/www.geciclaw.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.geciclaw.com\/#\/schema\/person\/f2133a67125e7057bc0c58435c3532f9","name":"Ivan Eftimov","image":{"@type":"ImageObject","inLanguage":"sr-RS","@id":"https:\/\/www.geciclaw.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b01054f24d3bbb4ef412bfacaf71306f068c8e1fab4435328367c58bf6ab606b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b01054f24d3bbb4ef412bfacaf71306f068c8e1fab4435328367c58bf6ab606b?s=96&d=mm&r=g","caption":"Ivan Eftimov"},"url":"https:\/\/www.geciclaw.com\/sr\/author\/vanja\/"}]}},"_links":{"self":[{"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/posts\/25543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/comments?post=25543"}],"version-history":[{"count":8,"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/posts\/25543\/revisions"}],"predecessor-version":[{"id":25554,"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/posts\/25543\/revisions\/25554"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/media\/25510"}],"wp:attachment":[{"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/media?parent=25543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/categories?post=25543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.geciclaw.com\/sr\/wp-json\/wp\/v2\/tags?post=25543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}