Pravo i porezi

Pravo i porezi



pip - 12.2007, str. 3
If the construction agreement contains the “turn key” provision
or some similar provision according to the Act on Obligatory Relations
the contractor is obliged to carry out independently all the works
necessary for construction and use of the building. In such a case the
contract price comprises the value of all unexpected and additional
works including the effect of work deficit on the contract price. If the
turn key contract has been signed by a number of contractors they
mutually share the responsibility to the placer of order. The Croatian
law is one of the rare legal systems – to the author’s knowledge- the
only one which contains a legal definition of the turn key contracts.
The term turn key contract is relatively new and has been
internationally used since the 70s of the last century. This term was
not defined in legal terms, so that its parts, characteristics and
provisions were determined through legal practice.


pip - 12.2007, str. 11
In July this year the Assembly of the Croatian Auditors’ Chamber
adopted the Rulebook on supervision and control of work quality of
audit companies, independent auditors, partner audit offices and
certified auditors. After many years of audit practice the supervision
of audit services and professional auditor services as well as the
services of an audit company has been introduced. According to the
regulations so far there has been no possibility to file a complaint on
auditor ‘s services, organisation of work or their operations pursuant
to the regulations. According to the Rulebook the supervision of audit
companies, independent auditors, partner audit offices and certified
auditors is carried out by the Chamber. The goal of the supervision is
to determine whether auditors perform their work in accordance with
the Audit Act i.e. the provisions of the International Audit Act, other
provisions and regulations enacted by the authorised bodies of the


pip - 12.2007, str. 13
The Act on Land Registers was amended by the Act on Amendments
of the Act on Land Registers which came into effect on 28 October
2007. According to this Act the preconditions for creation of the base
of land register data and a new land register system has been created.
The procedure of the adjustment of the register of plots and the
cadastral books has been determined and the deadlines of deleting
dated mortgage claims have been reduced.
This Act, for instance, defines the joint IT system which will
embrace cadastral and land register data into one data base. It also
stipulates a new procedure of land registration – separate entries into
electronic land register, which will contribute to a faster adjustments
of land and cadastral registrations.


pip - 12.2007, str. 17
The author of this text analyses a rather interesting Decision of
the Constitutional Court of the Republic of Croatia, which in a concrete
case took a clear and definite attitude referring to credible explications.
According to the above stated Decision the legislators who pass sub-
Acts are not authorised to present credible explications of these.
Accordingly, a credible explication in view of its characteristics
produces legal impacts from the date when they came into effect,
which means that they have a retroactive effect. According to the Art.
89. of the Constitution other regulations of the state bodies and the
bodies who have a public authority cannot have a retroactive effect.
The documents referring to urban planning have according to the Art.
12 of the Act on Urban Planning a power and legal nature of a sub-Act and therefore according to the Constitution cannot have a
retroactive effect and are not allowed to be credibly explicated.
Therefore, if such an attitude is consistently applied in the future, it
will bear serious consequences, because a credible explication will
be forbidden to anyone except to the Croatian Parliament and maybe
the Government of the Republic of Croatia.


pip - 12.2007, str. 21
This article presents a decision made by the Constitutional Court of
the Republic of Croatia from March 2007 referring to the legal suit
which was sustained, whereby the decision of the Higher Commercial
Court of the Republic of Croatia and the decision of the Commercial
Court in Zagreb were cancelled. In this constitutional-law
matter the person who brought constitutional suit (the stock holder)
filed the above stated suit against a stock holding company
which started against her interests legal proceedings in order to
determine the invalidity of a certain legal business. The Constitutional
Court determined that in the above stated case the courts had
not followed the usual court practice without an appropriate explanation,
which implies a self-imposed application of the substantive
law, resulting in offence of the constitutional right of the complainant
on the legal equality guaranteed by the Constitution.


pip - 12.2007, str. 22
The chapter on economic, social and cultural rights of the
Constitution of the Republic of Croatia defines the right to healthy life
and environmental protection. Accordingly, every person has the
right on healthy life and everyone is obliged, within the scope of his/
her responsibilities and work, to pay a special attention to the
protection of people’s health, nature and environment. On the other
hand, the State provides conditions for healthy environment and the
right of the citizens on the healthy environment. Generally, all the
citizens, state, public and economic bodies and associations are
obliged within their responsibilities and work to pay a special
attention to the protection of people’s health, nature and
The International Covenant on Economic, Social and Cultural
Rights (in the hierarchy of regulations it is above the law level)
determines the right to enjoyment of the highest attainable standards
of physical and mental health. Such a formulation should be an
additional guideline to the legislator upon determination of the
regulations referring to the right on healthy life including the
obligation of the enforcement of the above stated provision of the
Constitution of the Republic of Croatia.


pip - 12.2007, str. 27
On 1 August 2005 the Act on Representing in the Field of Industrial
Property was passed. Among other things the Act stipulates the
conditions of representing activities in the field of industrial property
at the State Institute for Intellectual Property of the Republic of
In the text the author stresses some dubious provisions de lege
lata and gives some propositions de lege ferenda especially referring
to the possibility of representing foreign residents by lawyers. In his
opinion, for instance, the person who has not passed a specific
professional exam and who is not entered into the Registry of
Representatives at the State Institute for Intellectual Property,
including lawyers, should not be engaged in representing activities
in the field of industrial property referring not only to foreign
residents but also the Croatian citizens. Accordingly, each representative in the field of industrial property should be obliged to pass the exam for a patent or stamp representative.
In the author’s opinion some provisions of the Act on Representing
in the Field of Industrial Property should be cancelled or redefined.


pip - 12.2007, str. 37
The Article 29. of the Constitution of the Republic of Croatia stipulates
the right on access to the court, which implies that everybody has the
right that the court based on justice makes impartial and rightful
decision on his/her rights and obligations, doubts or accusations for a
criminal act within a reasonable period. The Art. 18 of the Constitution
guarantees the right on complaint referring to specific legal documents
enacted in the proceedings at the court of the first instance or other
authorised body. There is no constitutional guarantee for refutation of
decisions made by the court of second instance. Therefore, the legislator
should decide whether to enable to the parties to refute these decisions
too. The legal provisions which exclude or limit the possibility of legality
control or the control of decisions made by the court of the third instance
could therefore not be considered as unconstitutional. The criteria for
permission of audit are stipulated in the Art. 382 of the Law of Civil
Procedure. This regulation limits to a certain extent the right on
presentation of the audit as an extraordinary legal remedy.
According to the decision of the Constitutional Court of the Republic
of Croatia no. U-I/1569 from 20 December 2006 the provisions of the Art.
382, Par. 1., It. 1. and 2., Par. 2. and Par. 3. and the Art. 497. of the Law
on Civil Procedure become invalid as at 15 July 2008. The explanation
of the above stated decision implies that the Constitutional Court has
concluded that by such audit the Supreme Court of the Republic of
Croatia, as the court of the highest instance, cannot realise its
constitutional authority in assurance of the unique application of the law
and equality of the citizens. Therefore, the Constitutional Court cancelled
the parts of the Art 382. and the Art. 497. of the Law on Civil Procedure
in order


pip - 12.2007, str. 45
The new Act on Obligatory Relations, which was passed at the
beginning of the last year, specifically states a lending contract that is
drawn up if one person – a lender – gives to another person a specific
object for use free of charge, and the other person – a borrower –
commits himself/herself to give it back after use. The object of lending
are non-disposable things. A disposable thing can be the object of
lending if it’s return is stipulated in the contract. The borrower has the
right to use the object of lending in the way determined by the contract.
Should such a way not be determined by the contract the borrower has
the right to use it according to the characteristics and purpose of the
object of landing. The borrower bears regular maintenance costs of the
borrowed object (if it is an animal this includes feeding costs too),
whereby extraordinary costs are compensated to the borrower
according to the management regulations without an order. The claims
of the lender (for compensation of the damages due to change or
deterioration of the object of lending) and those of the borrower (for
compensation of costs or compensation of damages due to flaws)
become dated six months after the date of return of objects.


pip - 12.2007, str. 51
The Stock Exchange Act stipulates an offence called the illicit
stock trading. Accordingly, the person who is illicitly engaged in
mediation of trade or sales of stocks shall be fined with up to 200 daily
incomes or punished by imprisonment up to one year. The offender
who has made a considerable financial benefit shall be fined with up
to 200 daily incomes or punished by imprisonment up to three years.
The offender who organises a network of mediators to commit the above stated offence shall be fined with up to 350 daily incomes or
punished by imprisonment up to five years. The supervisory and
regulation body who, among other bodies, takes legal proceedings
against the persons for whom there is a reasonable doubt that they
have committed the above stated offence is the Croatian Agency for
Supervision of Financial Services.


pip - 12.2007, str. 59
The limits of insurer’s liability to the third parties in the case of
insurance against car accidents can be viewed in two ways: 1. the
amount of the insurance as a limited liability of the insurer to the third
party; 2. payment of damages caused by unknown or uninsured motor
vehicles on the account of the Guarantee Fund. Due to the specifics of
such a type of insurance, where it is not possible to know in advance
what the amount of the claim for compensation of damages for a
particular car accident is going to be, there is a possibility for the
insurance amount not to be sufficient for payment of compensation of
damages according to all the claims referring to the particular traffic
accident. Therefore, there is a direct influence on the possibility of
compensation of damages to the victims of the traffic accident. On the
other hand, the claims for compensation of damages to the unlimited
amounts would certainly not be in the insurer’s interest. Therefore, the
legislator stipulates a minimum insurance amount of the car accident
liability in order to guarantee the traffic accident victims a certain
security in exercising their rights to the compensation of damages. The
insurers can agree on a higher insurance amount, which may not be
lower than the one according to the regulations.


pip - 12.2007, str. 70
In accordance with the Labour Act the work between 10.00 p.m.
and 6.00 a.m.next day (between 10.00 p.m. and 5.00 a.m.next day in
agriculture) is considered to be a night shift work, unless by this act or
some other regulation, a collective agreement or the agreement made
between the employer and the workers’ council has been determined
differently. If the work is organised in shifts, they have to be alternated
so that a worker has constant night shifts for a week to the most. The
night shift of minors is strictly forbidden, except in the case when such
work is necessary due to force majeur. The Labour Act also stipulates
that a worker has the right on a higher salary for the night shift work,
which is determined and calculated according to the autonomous
regulations of the employer. In case the night shift work has been
underpaid or not paid at all, and the employer does not fulfil the
obligation to pay for it, the worker has the right to take legal actions in
order to claim the payment of the night shift work.


pip - 12.2007, str. 76
The Regulation no. 2073/2004 made by the EU Council on 16
November 2004 referring to the administrative cooperation in the
field of excise duties strengthens the cooperation of tax administrations
regarding excise duties. The Regulation enables direct contacts
between the administrations engaged in collection of excise duties of
EU countries, resulting in a faster swapping of information and a
clearer obligatory cooperation of the EU members. Besides the
swapping of information on request it is planned to include electronic
and constant swapping of information. Therefore, the Regulation
stipulates the conditions of the mutual cooperation of the
administrative bodies dealing with the application of the regulations
on excise duties and the Commission in the EU countries. The
Regulation determines the rules and procedures to be applied by the
authorised bodies of the EU countries including the mutual
cooperation in providing data (electronically), which can help them
in adjustment of their regular determination of excise duties.

Ministarstvo financija - Porezna uprava
Porez na dodanu vrijednost

pip - 12.2007, str. 81
    Troškovi reprezentacije i promidžbe pri oporezivanju dobiti - vrijednost manja od 80,00 kn/kom
  • Porez na dodanu vrijednost - primjena stope 0% na edukativno pomagalo Mala učilica
  • Porez na dodanu vrijednost na inozemnu uslugu - korištenje softvera
  • Porezni položaj stripa Ronaldinho
  • Porez na dodanu vrijednost - primjena stope 0% na ilustriranu slikovnicu "Gusarski brod"
  • Obveznik poreza na dodanu vrijednost - stomatološki centar za obavljene usluge
  • Porez na dodanu vrijednost - Obrazac PDV i PDV-K
  • Obračun poreza na dodanu vrijednost u postupku ovrhe poslovnog prostora
  • Primjena nulte stope PDV-a na knjige koje sadrže i glazbeni CD
  • Porez na dodanu vrijednost na usluge smještaja na plovilima

Ministarstvo financija - Porezna uprava
Porez na dohodak

pip - 12.2007, str. 86
    Korištenje osobnog odbitka za uzdržavano dijete odnosno uzdržavanog člana uže obitelji
  • Porezni tretman primljenih potpora za obavljanje djelatnosti obrta - primitaka
  • Porezni tretman osigurane svote koja se isplaćuje fizičkoj osobi
  • Tumačenje članka 69. Pravilnika o porezu na dohodak - povrat obračunanog i obustavljenog poreza ali neuplaćenog
  • Olakšice za područja posebne državne skrbi i brdsko-planinska područja
  • Isplata športskih stipendija te isplata potpore trenerima
  • Unos nekretnine u temeljni kapital trgovačkog društva - dohodak od imovine
  • Paušalni porez na dohodak od iznajmljivanja - mišljenje
  • Porezni tretman djelatnosti skupljanja i prodaje gljiva

Ministarstvo financija - Porezna uprava
Porez na dobitak

pip - 12.2007, str. 93
    Porez na dobit - računovodstveni prikaz potpora

Ministarstvo financija - Porezna uprava
Doprinosi za obvezna osiguranja

pip - 12.2007, str. 93
    Obveza osiguranja i obveza doprinosa za obvezna osiguranja za hrvatskog državljana zaposlenog u inozemstvu
  • Domaća radinost i sporedno zanimanje - uputa o postupanju

Ministarstvo financija - Carinska uprava

pip - 12.2007, str. 95
    Oslobođenje od plaćanja carine pri uvozu doniranih športskih trkaćih vozila
  • Uvoz automobila po povratku iz diplomatske misije
  • Oslobođenje od plaćanja davanja pri uvozu donacije za športski klub
  • Korisnici oslobođenja pri uvozu vatrogasne opreme te invalidskih pomagala
  • Postupak prijavljivanja robe na graničnom prijelazu
  • Oslobođenje od plaćanja carine i PDV-a pri uvozu donacije za potrebe udruge
  • Uvoz automobila američke registracije kao predmeta kućanstva po doseljenju iz Argentine
  • Postupak privremenog izvoza jabuka na skladištenje
  • Ostvarivanje olakšica pri povratku iz inozemstva
  • Oslobođenje od plaćanja carine pri uvozu nagrada
  • Uvoz nakita i satova

Ministarstvo financija - Carinska uprava
Posebni porezi

pip - 12.2007, str. 99
    Naplata posebnog poreza na plovila
  • Poseban porez i carina za plovila koja se koriste za obavljanje registrirane djelatnosti
  • Oslobođenja pri uvozu doniranih športskih trkaćih motocikla
  • Oslobođenje od posebnog poreza na etilni alkohol za biološka istraživanja
  • Izvoz cigareta bez markica na Kanarske otoke
  • Oporezivanje pick-up vozila posebnim porezom
  • Postupanje s obilježavajućim markicama - alkohol, duhanski proizvodi, kava
  • Povrat kave označene obilježavajućim markicama
  • Posebni porez na osobne automobile koji se proizvode u Republici Hrvatskoj
  • Posebna skladišta za prodaju ulja za loženje (EL i LS)
  • Porezna osnovica kod određivanja posebnog poreza na plovila - dužina trupa plovila

Središnji državni ured za upravu

pip - 12.2007, str. 106
    Dužina i tijek raspolaganja službenika stavljenih na raspolaganje Vladi Republike Hrvatske
  • Dužina i tijek raspolaganja službenika stavljenih na raspolaganje Vladi Republike Hrvatske
  • Neplaćeni dopust
  • Otkaz državne službe istekom probnog rada
  • Ispunjavanje formalnih uvjeta za prijam vježbenika u državnu službu
  • Stavljanje službenika na raspolaganje Vladi Republike Hrvatske
  • Primjena propisa o plaćama u javnim službama

Ministarstvo gospodarstva, rada i poduzetništva

pip - 12.2007, str. 109

Ministarstvo zaštite okoliša, prostornog uređenja i graditeljstva

pip - 12.2007, str. 109
    Prijenos nadležnosti
  • Mogućnost izdavanja uporabne dozvole
  • Ishođenje potvrde da je posebni dio zgrade samostalna uporabna cjelina
  • Odnos projektanta i izvođača
  • Važenje lokacijske dozvole
  • Građevinska dozvola koja se prilaže zahtjevu za izdavanje uporabne dozvole
  • Naplata posebne upravne pristojbe
  • Rješenje o zadržavanju objekta u prostoru
  • Obveza donošenja UPU-a prema PPUG T.
  • Građevinska dozvola
  • Izdavanje uporabne dozvole za građevinu izgrađenu na temelju rješenja o uvjetima građenja
  • Izdavanje odobrenja za obavljanje gospodarske djelatnosti

Obvezno pravo

pip - 12.2007, str. 115
    Nesporazum (čl. 63. ZOO-a)
  • Dužnost ispunjenja obveze (čl. 17. ZOO-a)
  • Sadržaj solidarnosti dužnika (čl. 414. ZOO-a)

Stvarno pravo

pip - 12.2007, str. 116
    Međa ( čl. 103. ZV-a)
  • Uporaba tuđe nekretnine radi izvođenja radova (čl. 107. ZV-a)
  • Postupak u zemljišnoknjižnim stvarima (čl. 91. ZZK-a)

Pravo trgovačkih društava

pip - 12.2007, str. 117
    Upis u registar dionica (čl. 226. ZTD-a)
  • Poduzetnički ugovor - sklapanje (čl. 481. ZTD-a)
  • Upis u registar dionica (čl. 226. ZTD-a)

Radno pravo

pip - 12.2007, str. 118
    Način prestanka ugovora o radu (čl. 103. ZR-a)
  • Izvanredni otkaz ugovora o radu (čl. 107. ZR-a)
  • Izvanredni otkaz ugovora o radu (čl. 107. ZR-a)
  • Postupak prije otkazivanja (čl. 100. ZR-a)
  • Neopravdani razlozi za otkaz (čl. 115. ZR-a)
  • Zaštita sindikalnih povjerenika (čl. 190. ZR-a)

Parnični postupak

pip - 12.2007, str. 121
    Prethodno pitanje (čl. 12. ZPP-a)
  • Sudjelovanje umješača (čl. 207. ZPP-a)
  • Presuda zbog ogluhe (čl. 331.b. ZPP-a)
  • Apsolutno bitna povreda odredaba parničnog postupka (čl. 354. ZPP-a)
  • Dokazi (čl. 219. ZPP-a)
  • Vještačenje (čl. 260. ZPP-a)
  • Bitna povreda odredaba parničnog postupka (čl. 354. ZPP-a)
  • Bitna povreda odredaba parničnog postupka (čl. 354. ZPP-a)
  • Revizija - dopuštenost (čl. 382. ZPP-a)

Ovršno pravo

pip - 12.2007, str. 125
    Prijedlog za ovrhu (čl. 35. OZ-a)
  • Bezuspješan pokušaj pljenidbe (čl. 136. OZ-a)
  • Dostava (čl. 8. OZ-a)
  • Nadležnost suda (čl. 252.j. OZ-a)

Stečajno pravo

pip - 12.2007, str. 126
    Osporene tražbine (čl. 175. SZ-a)

Prekršajno pravo

pip - 12.2007, str. 127
    Uvjerenja o osposobljenosti radnika za pružanje prve pomoći - izdavanje od neovlaštene osobe
  • Obračun poreza na dodanu vrijednost po osnovi izdanih računa
  • Javno reproduciranje glazbe u frizerskom salonu
  • Obavljanje poslova turističkog zastupnika
  • Zahtjev za pokretanje prekršajnog postupka
  • Nasilje u obitelji
  • Pravo na podnošenje zahtjeva za izvanredno preispitivanje odluke
  • Apsolutna zastara
  • Ispravak rješenja o prekršaju
  • Obavijest okrivljeniku o sjednici vijeća Visokog prekršajnog suda

Upravno pravo

pip - 12.2007, str. 131
    Naknada za imovinu oduzetu za vrijeme jugoslavenske komunističke vladavine
  • Lokacijska dozvola
  • Posebni dio nekretnine
  • Ukidanje odobrenja za rad banci
  • Izravna pogodba - javna nabava

Porezno pravo

pip - 12.2007, str. 133
    O pravnom pojmu "radne sobe": izdatci za prostoriju koja se istodobno rabi kao ured i skladište za robu
  • Porez na dohodak - sama mogućnost uporabe službenog vozila u privatne svrhe još nije primanje u naravi
  • Porez na dohodak - stvarni putni troškovi umjesto naknade po kilometru
  • Porez na dohodak - dvostruko vođeno kućanstvo, troškovi prijevoza
  • Porez na dohodak - umjetna oplodnja

Pravo poreznog savjetovanja

pip - 12.2007, str. 136
    Ništavost ugovora o poreznom savjetovanju s društvom koje čine njemački porezni savjetnik i EU-stranac (Grk) bez kvalifikacijskog ispita sukladno propisima

Pravo trgovačkih društava

pip - 12.2007, str. 136
    Ustupanje nekretnine u svrhu nadoknađivanja vlastitog kapitala

Trgovačko pravo

pip - 12.2007, str. 137
    Ne postoji sukrivnja pošiljatelja ako je vrijednost robe za prijevoznika bila vidljiva iz popisa otpremljene robe

Odgovori na pitanja

pip - 12.2007, str. 138
    Porez na potrošnju
  • Rok zastare za tražbine iz ugovora o kreditu
  • Ovrha radi vraćanja radnika na rad
  • Otkaz s ponudom izmijenjenog ugovora
  • Povlačenje otkaza ugovora o radu
  • Program zbrinjavanja viška radnika

Pregled novih propisa

pip - 12.2007, str. 142
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)