Expert witness services represent professional activities through which, using scientific, technical, and other advancements, necessary expert knowledge is provided for determining, assessing, or clarifying legally relevant facts or facts essential to a legal or natural person for the purpose of controlling, improving business operations, or realizing and protecting their rights.
The term „economic-financial field“ is very broad, so more than a dozen specializations appear in economic studies today (corporate finance, capital and asset valuation, auditing and financial management, taxation, payroll accounting, accounting, bookkeeping, banking, banking operations, insurance, foreign trade operations, foreign exchange transactions, damage compensation, interest, etc.).
Expert court opinions are a legal process that results in the opinion of an authorized expert for the analysis of a court proceeding – a court expert.
An expert witness is a court and judge's associate who, with their expert findings and opinion, greatly assists the court in establishing the truth, i.e., in determining specific factual circumstances, after which the hearing is opened or closed. The course and outcome of judicial or extrajudicial proceedings depend on the quality and comprehensiveness of the court expert's findings and opinion. Therefore, the expert witness is tasked with completing their work in accordance with the available documentation, as well as with their best professional knowledge and moral principles. In addition to expertise, the expert witness should also have the ability to transform the subject of expertise into a report with findings and opinions, thereby assisting the court and judge, as well as the parties in the dispute, by presenting the subject of expertise in an impartial, professional, clear, and understandable manner. In addition to expert testimony in court proceedings, legal and natural persons can also use expert services to determine their rights, claims, and debts.
The areas for which Pannon group NS performs expert examinations encompass all areas within the domain of economic-financial expert examinations, specifically:
- settlement of all types of interest, (statutory, contractual, tax, calculation of interest based on executed court judgments in commercial and civil, labor, and other disputes, calculation of interest on claims for alimony, rent, and other grounds based on court cases in dispute and execution orders, control and recalculation of interest upon client's request - loans, securities, etc.);
- loan amortization schedules, business valuations, capital, shares/stakes;
- determining the value of receivables;
- Contract and other documentation review, tax calculations;
- analysis of debtor-creditor relationships (interest, debts, receivables, etc.);
- preparation for civil, commercial, labor, or enforcement proceedings;
- Expert testimonies in civil, commercial, investigative, and out-of-court proceedings:
- expert assessments in the field of labor and employment relations (violations of labor law and their financial consequences, determination of lost wages and compensation);
- Expert opinions related to banks, insurance companies, financial institutions, etc. (bank interest rates, maturity of obligations, expert opinions on banking arrangements: letters of credit, remittances, guarantees, loans);
- all expert examinations from the economic-financial field in the business of all economic entities;
- specialized expert reports in the economic and financial fields, and at the request of the court, parties or representatives of parties in labor, civil, enforcement, administrative, and criminal cases;
- expert opinions in debtor-creditor relations (interest, debts, claims, etc.);
- Expert testimony in tax processes and proceedings (tax interest, tax proceedings, etc.)
On behalf of Pannon group NS, economic-financial expertise services, in both judicial and extrajudicial proceedings, are provided by permanent court experts registered in the Register of Permanent Court Experts. All of our expert reports are prepared professionally and accurately, based on the highest level of scientific and practically applied knowledge, as evidenced by the engagement of the Basic Court in Novi Sad, the Commercial Court in Novi Sad, as well as other courts in over 2000 court cases in the period 2015-2024.
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