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Pravo i porezi

Pravo i porezi

Mjesec:

PUBLIC-PRIVATE PARTNE4RSHIP IN CROATIA

pip - 4.2007, str. 3
A construction and reconstruction model of infrastructural and
social projects has been developed in the world with the help and
participation of a private sector. In that sense, the Parliament of the
Republic of Croatia adopted directives for the application of contractual
forms of the public – private partnership. The article presents
the Directive in which the concept, form and key subjects of
public-private partnerships are defined and the advantages as well
as shortcomings of this institute are explained.

SUPERVISORY BOARD – MODE OF OPERATIONS

pip - 4.2007, str. 12
Supervisory Board is one of the bodies of a corporation. That
body has rather big autonomy with regulating its mode of operations.
It is usually done by means of the Rules of Procedure to the degree
at which it is has not been regulated by means of the Articles of
Incorporation. The Law does not prescribe the obligation for the Supervisory
Board to have the Rules of Procedure. Supervisory Board
decides on adoption and amendments to the Rules of Procedure in
the same way as with the adoption other decisions, i.e. by means of
majority votes, but some other qualified majority could be also prescribed
for it by means of the Articles of Incorporation. With respect
to the membership in that body, it is emphasized that a chairman
and at least one of its deputies with the rights and liabilities of the
chairman only if he/she is prevented from performing his/her functions
is elected from its members. Supervisory Board can appoint
also the commissions (which must inform it regularly on their work
and which cannot decide on the issues from its competence) for purpose
of the preparation of the decisions to be adopted and for the
control of implementing the decisions.

INVESTMENT FUNDS THAT INVEST INTO REAL PROPERTY ACCORDING TO THE INVESTMENT FUNDS’ ACT

pip - 4.2007, str. 16
Investment funds can be divided into closed-end and open-end funds.
The investment funds which invest into real property can be only
the closed-end funds. There is no possibility with closed-end funds that
the capital is gathered by means of a private offer; so, none of the investors
can have the status of a qualified investor. The closed-end funds
of a general type can invest into real property, while the funds which
have clearly expressed investment orientation to real property must,
with it, fulfil some other legal criteria. At the level of economic efficiency,
comparing this form of investment with the investment into the
purchase of real property, one can conclude that by means of the purchase
of a share of the investment fund, the investor becomes a shareholder
to have invested into various real properties acting according to the principles of safety and profitability, and in that way, the portfolio is more dispersed than with the purchase of some real property.

DECISION OF THE RH CONSTITUTIONAL COURT ON THE CANCELLATION OF SO-CALLED REVISION LIMITATIONS FROM THE CODE OF CIVIL PROCEDURE

pip - 4.2007, str. 28
At the beginning of this year, a text of the Decision of the Constitutional
Court of RH has been published in an official newspaper
which is specific as it cancels certain provisions of the Code of Civil
Procedure, referring to the extraordinary remedy in a civil procedure
which is called revision. Namely, the cancelled provisions prescribed
the limitations for filing the mentioned legal remedy among which
it is to point to the property qualification – for instance, the Law
prevented filing a revision if the value of the subject of a dispute of
a contested part of the judgement did not exceed 100,000.00 respectively
500,000.00 HRK. The author thinks that the adoption of this
decision is rather valuable as in that way, the forming and harmonization
of the court practice is influenced as it is, by means of this decision,
returned to the revision court again.

CANCELLATION OF A FINAL ORDER ON EXPROPRIATION – DE-EXPROPRIATION

pip - 4.2007, str. 33
One of the top values of the constitutional system is the inviolability
of the property, what is guaranteed in us by the Constitution. The
inviolability and guarantee are however not absolute, as it is possible
to limit or take away the property by law in the interest of the Republic
of Croatia with the compensation at the market value. It is actually
the issue of expropriation, and the de-expropriation is the cancellation
of expropriation; to put it more precisely, the cancellation of
the final order on expropriation. In that respect, at the request of a former
owner of expropriated property, the final order on expropriation
will be cancelled unless the user of expropriation starts the construction
or execution of the works due to which the property was expropriated
or if he does not use the expropriated property for the purpose
for which the expropriation was executed; and that within two years
(the time is not counted during a force majeure event) from the day of
the validity of the order or from the day of entering the possession.

DECISION ON RETURN TO WORK AND EMPLOYMENT TERMINATION IN THE SAME ORDER – AN EXAMPLE FROM PRACTICE

pip - 4.2007, str. 37
A concrete example from the practice of a unit of local self-government,
in which it was obliged, based on a final court judgement, to
return an employee to work, and simultaneously, order his/her termination
of employment by virtue of law which happens during the period
between returning to work and the termination of the labour dispute,
has pointed to significant problems appearing in practice. Such
different procedural regimes of judicial protection are e.g. available to
an employee against the decision in procedural proceedings according
to the Administrative Act while the judicial protection with respect to
the application of the Law on State Officials and Employees is realized
within an administrative procedure. There are, further, here, the
issues of different labour-law regime with respect to local officers concerning
the change of law regulation; various provisions on the duration
of dismissal periods at the time of employment termination ex officio
in relation to the period of issuing a decision implementing the
court judgement; the conducting of administrative procedures at the
same time with the duration of a suit concerning payments etc.

EXPIRY WITH A CONTRACT ON GOODS AND SERVICES SALES

pip - 4.2007, str. 42
The new Code of Obligations, being effective in us since the start
of the past year, brought, among other things, the amendments
connected with the institute of the contract on goods and services
sales, influencing a considerable extension of the circle of persons
to the contract on the goods and service sale claims to which especial
three-year expiry period is presently applied. As the Law does
not offer more detailed instructions with respect to the scope of this
provision, it appears that this provision is applied to all the commercial
contracts regardless of who are the parties from the contract.
The same provision is, besides, applied to the civil contracts, but the
scope of the application of shorter expiry periods seems to be applied
to consumers contracts too, what should by the subject-matter
discussed by the court practice. In conclusion, mutual claims from
a contract on goods and services sales, and the claims of the compensation
for expenses made with respect to those contracts expire
in three years, what entirely cancels the rule on the subjects to which
this especial provision refers.

ABUSE OF SICK LEAVE AND THE TERMINATION OF AN EMPLOYMENT CONTRACT DURING SICK LEAVE

pip - 4.2007, str. 44
A sick leave is according to the Labour Act a temporary inability
to work and according to the health insurance regulations, it is the
absence from work due to disease or injury, or some other circumstances.
An employee can, however, misuse the sick leave so that he/
she uses it without being ill or injured either himself/herself or in case
of the person for whose disease/injury he/she can use the sick leave
(e.g. employee’s child). When an employer has doubts with respect
to the justifiability of a sick leave, he/she has right to request from the
competent service of the Health Insurance Institute to examine the
justifiability of the sick leave. With it, the employer’s sanctions can be drastic; to give a dismissal not to the employee due to the employee’s
behaviour. There is nothing left for an employee in such a case but to
initiate a labour dispute within the law-prescribed period and to file
a claim to the employer for the assurance of his/her rights prior to
that; and within a preclusive period of time, what is an assumption
for the initiating of a labour dispute if the employer gives an explicit
or tacit negative reply on the occasion of the mentioned claim.

EU EFFORTS FOR THE HARMONIZATION OF THE MOTOR VEHICLE TAXATION SYSTEM

pip - 4.2007, str. 51
The motor vehicle market within EU, being a consequence of inhomogeneous
tax systems, has been scattered to as many different
parts as there are the Member States, what leads partially also to different
tax burdens of motor vehicles. The series of problems arise
from that and a need is imposed to update and simplify the present
motor vehicle taxation system, especially by means of taking new parameters
during passenger vehicles taxation, as e.g. the tax base
connected with the CO2 emission.
According to the current Proposal of the Council Directive on Motor
Vehicle Taxation, it is to expect that the system of tax payment for
registration will be introduced; being paid in the country of origin, as
well as the general rules of the calculation of the tax on registration for
used motor vehicles, which are exported from one Member State and
imported to another one, with a gradual reduction of the registration
tax rate or its total cancellation in the Member States, i.e. the introduction
of annual taxes on motor vehicles with the purpose of the reduction
of CO2 emission and better adjustment to market requirements.

INTERNATIONAL COMPETENCE FOR CONSUMER DISPUTES IN EUROPEAN LAW

pip - 4.2007, str. 64
European Uniform Rules on Court Competence for consumer
disputes prescribe the competence of the courts of the State of a
consumer’s residence place, in the actions filed against consumers,
and also in the actions filed by consumers against the other party to
the contract. In internationally characterized disputes this competence
has been established in favour of consumers as economically
weaker and legally less informed parties on their rights. Protective
competence is applied in the first place when a merchant performs
his activity in the State of consumers’ residence or directs his operations
to such a State. The protection offered by the provisions of the
Brussels Convention on the Competence, Recognition and Execution
of Court Decisions in Civil and Trade Disputes, and the EC Regulation
44/2001 on the Competence, Recognition and Execution
of Court Decision in Civil and Trade Disputes, dated 20 December
2000, cannot be excluded at the account of a consumer by means of
concluding a prerogative contract.
Page

Prikaz osnova za izradu zakona o općem upravnom postupku republike Hrvatske iz smjernica koje je usvojila vlada Republike Hrvatske (smjernice usvojene na sjedni

pip - 4.2007, str. 76
Novi Zakon o općem upravnom postupku prema sada važećem Zakonu o općem upravnom postupku (Nar. nov., br. 53/91. i 103/96.) treba osigurati ravnotežu između zahtjeva za objektivnim i brzim odlučivanjem s jedne, te zaštite prava i legitimnih interesa pojedinaca koji sudjeluju u postupku s druge strane. U članku se daje prikaz osnova za izradu novog Zzakona o općem upravnom postupku republike Hrvatske iz smjernica koje je usvojila vlada Republike Hrvatske.

Ministarstvo financija - Porezna uprava
Porez na dodanu vrijednost

pip - 4.2007, str. 77
    Tržišna vrijednost proizvoda koje društvo daje radnicima
  • Primjena nulte stope poreza na dodanu vrijednost na ilustrirani dječji književni list "Radost"
  • PDV kod društva za upravljanje investicijskim fondovima-usluge upravljanja oslobođene PDV-a
  • Porezni položaj bonusa inozemnih poduzetnika i obračun PDV-a na usluge zakupa polica
  • Kateteri - oporezivi PDV-om po stopi 0%
  • Sezonske djelatnosti-obveznici PDV-a

Ministarstvo financija - Porezna uprava
Porez na promet nekretnina

pip - 4.2007, str. 81
    Obveza plaćanja poreza na promet nekretnina i zahtjev za otpis poreznog duga

Ministarstvo financija - Porezna uprava
Porez na dohodak

pip - 4.2007, str. 82
    Porezni tretman isplate fizičkoj osobi na temelju sudske nagodbe
  • Potvrde o uplaćenim premijama osiguranja - korištenje olakšice
  • Porezni tretman dodjele dionica radnicima
  • Porez na dohodak - olakšice za hrvatske ratne vojne invalide iz Domovinskog rata
  • Potvrda o plaćenim kamatama po namjenskom stambenom kreditu
  • Osobni odbitak po osnovi invalidnosti
  • Porezni tretman odšteta radnicima za slučaj prepada, orobljavanja i pljačke u vidu naknade za pretrpljeni strah

Ministarstvo financija - Porezna uprava
Porez na dobitak

pip - 4.2007, str. 86
    Vrijednosno usklađenje udjela HEP-a d.d. u NE Krško prema Zakonu o porezu na dobit
  • Prihodi od poticaja i porez na dobit
  • Unos djelatnosti (imovine) obrta obveznika poreza na dobit u društvo

Ministarstvo financija - Porezna uprava
Drugi porezi, pristojbe i davanja

pip - 4.2007, str. 88
    Plaćanje upravne pristojbe za izdavanje uvjerenja o stjecanju stručne spreme

Ministarstvo financija - Carinska uprava
Carine

pip - 4.2007, str. 89
    Oslobođenje od plaćanja PDV-a pri uvozu osobnih automobila, u okolnostima prestanka važenja oslobođenja od plaćanja carine prema Uredbi o uvjetima i postupcima za ostvarivanje oslobođenja od plaćanja carine
  • Oporezivanje dijagnostičkih, dilatacijskih i vodećih katetera
  • Postupak kod uvoza osobnog automobila u RH
  • Preseljenje predmeta kućanstva iz R.
  • Uvoz kamp prikolica radi obavljanja djelatnosti iznajmljivanja
  • Oporezivanje kohlearnog implantata
  • Uvoz osobnog automobila za potrebe po družnice strane osobe
  • Ispunjenje uvjeta nezaposlenosti kod ostvarivanja povlastica iz čl. 61. Zakona o pravima hrvatskih branitelja iz Domovinskog rata i članova njihovih obitelji
  • Unutarnja proizvodnja
  • Privremeni uvoz

Ministarstvo financija - Carinska uprava
Posebni porezi

pip - 4.2007, str. 93
    Poseban porez na blokirani motor
  • Poseban porez na rabljeno plovilo uvezeno ili isporučeno prije 1. siječnja 1998. - zamjena motora ne podliježe oporezivanju
  • Poseban porez na plovila kod zamjene motora iste snage ili ugradnje dva ili više motora
  • Plaćanje posebnog poreza na tehnološki, skladišni i transportni kalo, rastep i lom utvrđen u proizvodnji bezalkoholnih pića
  • Poseban porez na samoizgrađeno plovilo
  • Oslobođenje od plaćanja posebnoga poreza na naftne derivate temeljem međunarodnoga ugovora
  • Uvoz vozila iz Narodne Republike Kine
  • Označavanje alkoholnih pića posebnim markicama
  • Prodaja ulja za loženje iz posebno utvrđenih skladišta
  • Odobrenje za uvoz alkoholnih pića
  • Povrat posebnog poreza na osobne automobile, ostala motorna vozila, plovila i zrakoplove
  • Obračunavanje i plaćanje posebnog poreza na voćna vina
  • Podnošenje trošarinskih izvješća, prijava i kaznene odredbe
  • Oporezivanje kultiviranih bisera obrađenih

Središnji državni ured za upravu

pip - 4.2007, str. 99
    Donošenje Pravilnika o unutarnjem ustrojstvu Grada P.
  • Obveza službenice iz ugovora o stipendiranju
  • Namještenici, povrede radnih obveza
  • Rad u trgovačkom društvu i zaposlenje u Poreznoj upravi

Ministarstvo gospodarstva rada i poduzetništva

pip - 4.2007, str. 101
    Radni odnos - ugovor o djelu
  • Ugovorna zabrana utakmice - naknada plaće
  • Predstavnik radnika u nadzornom odboru - ustanove

Ministarstvo zaštite okoliša, prostornog uređenje i graditeljstva

pip - 4.2007, str. 102
    Oblik i veličina građevne čestice za golf igralište
  • Izdavanje dozvola za sidrišta i uzgajališta ribe i školjaka
  • Važenje uvjeta uređenja prostora u obnovi postupka izdavanja građevne dozvole
  • Rekonstrukcija i adaptacija prema Zakonu o gradnji
  • Ugradnja građevnog materijala koji nije predviđen glavnim projektom
  • Pojašnjenje pojma "početak gradnje"
  • Građevinska dozvola za gradnju bazena

Ministarstvo poljoprivrede, šumarstva i vodnog gospodarstva

pip - 4.2007, str. 105
    Pravilnik o obradi duhana, proizvodnji i markama duhanskih proizvoda

Obvezno pravo

pip - 4.2007, str. 106
    Ništetnost ugovora zbog predmeta obveze (čl. 47. ZOO-a)
  • Sklapanje ugovora od strane neovlaštene osobe (čl. 88. ZOO-a)
  • Odgovornost za štetu od opasne stvari - oslobođenje od odgovornosti (čl. 177. ZOO-a)
  • Sadržaj obveze (čl. 307. ZOO-a)
  • Prava posrednika kod ugovora o posredovanju (čl. 825. ZOO-a)
  • Odgovornost u slučaju nezgode izazvane motornim vozilom (čl. 178. ZOO-a)

Pravo trgovačkih društava

pip - 4.2007, str. 108
    Opoziv članova nadzornog odbora (čl. 259. ZTD-a)

Radno pravo

pip - 4.2007, str. 109
    Sadržaj otkaza ugovora o radu (čl. 111. ZR-a)

Parnični postupak

pip - 4.2007, str. 109
    Stvarna nadležnost suda (čl. 34. ZPP-a)
  • Stranka u parničnom postupku (čl. 82. ZPP-a)
  • Pravodobnost žalbe (čl. 358. ZPP-a)
  • Žalba protiv presude - odluka žalbenog suda (čl. 370. ZPP-a)
  • Revizija - odluka revizijskog suda (čl. 395. ZPP-a)

Ovršno pravo

pip - 4.2007, str. 111
    Ovršnost prvostupanjskih sudskih odluka (čl. 23.a OZ-a)
  • Protuovrha - postupak po prijedlogu (čl. 59. OZ-a)
  • Bezuspješan pokušaj pljenidbe pokretnina (čl. 136. OZ-a)

Stečajno pravo

pip - 4.2007, str. 112
    Stečaj - opseg utvrđivanja osporene tražbine (čl. 180. SZ-a)

Prekršajno pravo

pip - 4.2007, str. 113
    Neprijavljivanje prijamnika Hrvatskoj radioteleviziji
  • Žalba protiv rješenja o izdvajanju iz spisa službene bilješke policije
  • Troškovi postupka u slučaju obustavljanja prekršajnog postupka
  • Prigovor protiv prekršajnog naloga
  • Upućivanje na izdržavanje kazne zatvora

Upravno pravo

pip - 4.2007, str. 115
    Osiguran cjelodnevni boravak u socijalnoj ustanovi nije prepreka za priznanje doplatka za djecu
  • Neovisno o tomu je li mirovinski staž koji je stranka ostvarila u Republici Hrvatskoj konzumiran rješenjem o priznanju prava na starosnu mirovinu u drugoj državi tijela HZMO-a odlučuju primjenom međunarodnog ugovora
  • Rok iz odredbe članka 5. stavka 4. Uredbe za provođenje Zakona o konvalidaciji za upravno područje rada, zapošljavanja, mirovinskog i invalidskog osiguranja, doplatka za djecu, socijalne skrbi i zaštite vojnih i civilnih invalida rata je prekluzivan.
  • Nakon pravomoćnosti presude kojom se utvrđuje da otkaz nije zakonit i da radni odnos nije prestao uspostavlja se svojstvo osiguranika

Porez na dodanu vrijednost

pip - 4.2007, str. 117
    Prijenos udjela u društvu s ograničenom odgovornošću i prijenos poslovnih nekretnina kao prijenos gospodarske cjeline
  • Poreznopravno tretiranje potpora za tiskanje kod umnožavanja i raspačavanja tiskanih djela u pogledu poreza na dodanu vrijednost

Trgovačko pravo

pip - 4.2007, str. 119
    Kupoprodaja/opći uvjeti poslovanja

Obvezno pravo

pip - 4.2007, str. 119
    Odvjetništvo - obveze odvjetnika
  • Pravo kupca motornog vozila na raskid ugovora - teret dokazivanja postojanja materijalnog nedostatka već u trenutku prijelaza rizika

Radno pravo

pip - 4.2007, str. 122
    Zahtjev poslodavca za raskid ugovora: i razlozi koji leže u osobi zaposlenika (zbog bolesti) moraju se uzeti u obzir kao razlozi za raskid
  • Europski sud: Utvrđivanje zaštite zaposlenika u odnosu na nejednako postupanje zbog starosti

Odgovori na pitanja

pip - 4.2007, str. 123
    Računovodstvo i revizija
  • Porez na dodanu vrijednost
  • Uvjeti za zakonsku otpremninu
  • Vrijednosno usklađenje potraživanja od kupaca
  • Stope amortizacije niže od redovitih porezno dopustivih stopa
  • Prestanak obrta i ugovori o radu
  • Probni rad i trudnoća
  • Dostava žalbe putem pošte
  • Novčana primanja volontera

Pregled novih propisa

pip - 4.2007, str. 127
Pretplatnik
Porezni i socijalni položaj izaslanih radnika na rad u drugu državu (1)