If absolutely none (or very, very few) of his classes transfer in any way, shape, or form, he could be legitimately determined to be an academic freshman.
What is much, much more likely is that some number of his classes will transfer, but the question is...will they transfer as specific class equivalents or as general elective hours?
And while Carolina hasn't specifically spelled this out in what has been reported, my strong hunch is that he's got enough classes that will transfer in some respect to be placed in a particular class (Junior seems most likely, but possibly Sophomore) by credit hours, but the University doesn't have enough information about some courses to determine if they can grant specific "class equivalents" that would be needed to count toward "progress toward graduation".
Here are the specific NCAA rules about progress toward graduation...
11.4.4.3 24-Hour Rule (first-year)
- Incoming student-athletes must successfully complete 24 credits of degree applicable hours prior to the start of the student-athlete’s second year of enrollment (third semester). Summer courses (before and after the first year), test credit, and transfer credit can count toward this total.
11.4.4.4 Percentage of Degree for Eligibility to Compete
- Entering the fifth semester, a student must have earned 48 credits of degree applicable hours or 40% of the 120 hours required for graduation
- Entering the seventh semester, a student must have earned 72 credits of degree applicable hours or 60% of the 120 hours required for graduation
- Entering a ninth semester (when applicable), a student must have earned 96 credits of degree applicable hours or 80% of the 120 hours required for graduation
What frustrates me is that once the University knew he was going to be a transfer student with some previous classes, they should have done everything possible to have already received the information to make class-specific determinations regarding how a particular class would transfer; including sending someone to Serbia to go to his college and seek the needed course information/syllabi for each course in question. That might have to be someone affiliated with the Athletic Department to make the trip, but it should have been figured out long ago.