Abstract: The principle of proportionality requires that measures adopted by a public body do not exceed what is adequate and necessary in order to attain the objectives legitimately pursued by the legislation in question. Hence, when there is a choice between several appropriate measures, recourse must be had to the measure least onerous for its addressee. Notwithstanding the fact that the subject guarantee represents a general principle of law, it has various forms depending of the area of the legal system where it is applied. Therefore, the application of the proportionality principle in the area of taxation raises several controversies. A good example of the subject dilemmas can be found in the case practice of the Constitutional Court of Montenegro (Constitutional Court) which relies in essence on doctrines articulated in the case practice of the European Court of Human Rights (ECHR). In my opinion, the article will show that the Constitutional Court does not understand properly the application of the principle of proportionality related to the concept of “excessive burden” in the area of taxation and has issues in formulating the entire practice regarding this subject.

Abstract: Oltu Stone, which is one of the symbols of Erzurum located in the eastern part of Türkiye and has a significant share in tourist products, is a valuable ornamental stone and is used in the production of many jewellery and decorative items, especially prayer beads (tasbih). It is acknowledged that this stone, also known as Erzurum amber, was first extracted from small mines in the Oltu district and its surroundings in the 1870s and processed. Within this study, the processing of Oltu stone extracted from various villages within the boundaries of the Oltu and Olur districts of Erzurum province and documented by the Ministry of Culture and Tourism as a Geographical Indication Product, has been discussed considering its evaluation within the traditional handicrafts and its sustainability in the future. In this study, the case study design, a qualitative research method, was adopted to thoroughly explore the topic in a detailed and holistic manner. The data used in the study was gathered directly from seven Oltu Stone craftsmen who agreed to be interviewed for the field study. The stages of Oltu Stone handicrafts were observed through participant observations, and the study was thoroughly examined by conducting interviews with semi-structured questions. Traditional and modern methods used in the crafting stages of handicrafts, the tools and materials utilized, as well as the resulting products, were observed to highlight their significance and sustainability in terms of cultural heritage value. Traditional and modern methods used in the crafting stages of handicrafts, the tools and materials utilized, as well as the resulting products, were observed to highlight their significance and sustainability in terms of cultural heritage value. The study is important for preserving cultural values by ensuring they are passed down to future generations in their original form and for safeguarding traditional handicrafts as part of our cultural heritage. Oltu stone, which is one of the most important tourist products of Erzurum province, has been produced in some villages of Oltu district and in Erzurum since the 19th century, using traditional methods in household and workshop-type facilities, and in recent years, modern tools have also been used in the crafting process. Based on the research findings, it has been observed that the traditional methods of processing Oltu Stone, along with the tools utilized in these methods, are still actively employed in the present day. In addition, it has been observed that with the development of certain tools due to technological advancements, particularly in craftsmanship, time is saved, and more professional and high-quality products are produced, especially in fine craftsmanship. It has been noted that in terms of ensuring the continuity of the profession and art, there is generally an apprentice-master relationship passing down from father to son. Regarding the sustainability of Oltu stone handicrafts, institutions such as the Erzurum Maturation Institute and the Oltu Public Education Center, as well as workshop projects like One Master, Thousand Masters, have made significant contributions. It has been found that these mentioned institutions offer courses in Oltu stone handicrafts to participants, thereby training artisans and contributing to the sustainability of cultural heritage. To prevent the loss of this art form and ensure its recognition as a cultural heritage by future generations, it is crucial to protect it, ensure its sustainability, and facilitate the transmission of Oltu stone traditional handicrafts to future generations.

Abstract: This article discusses Sepedi proverbs that provoke child abuse. The proverbs to be discussed are Modiša o ja mohlapeng (A shepherd eats from the flock), Mpša e ja mahlatša a yona (A dog eats its own vomit), and Kubu e ja lehlakanoka la boyona (A hippopotamus eats the reed of its own). Each proverb will be discussed, considering its metaphorical and legal associations. The undertaking of this study has been motivated by the existence of proverbs that provoke child abuse in Sepedi. The subtopics of this article are introduction, analysis, and conclusion. The concepts of proverbs and child abuse are defined as part of the introductory section of this discourse.