Pravo i porezi

Pravo i porezi



pip - 6.2007, str. 3
Floating charge is carried out according to the rules on court or notary
public lien-law insurance based on an agreement between the parties
according to the Execution Act. For purpose of the realization of
this insurance, the parties can, by mutual consent, establish a lien based
on the total movables or the movables of a certain type which are
at or within certain space, owned by the adverse party of insurance or
used by the adverse party of insurance on some other legal base. With
the implementation of this insurance, the movables are especially registered
or defined individually in some other way. The effect of the insurance
is that the lien on the subject-matter movables is acquired by
an insurance applicant, respectively a creditor when he enters it into
the Register of the Court and Notarial Insurances of the Creditors’ Claims
on Movable Object Rights, and in accordance with the provisions
of the Law on the Subject Matter Register and the Execution Act.


pip - 6.2007, str. 12
The contract has been concluded when the parties are agreed on
essential components of the contract. Sometimes, however, no real
agreement of contractual parties exists, so each legal system permits
an interested person to prove, under certain conditions, that the agreement
does not exist.
Legally relevant cases of defective intention were regulated in the
articles 60 – 66 of the Law of Obligations Act of the year of 1991, and
in the Law of Obligations Act of the year of 2005, they are contained
in the articles 279 – 285, and only the provisions with respect to defective
intention were changed significantly; so, the author analyses,
in the article, the provisions with respect to a mistake, so in this article,
the author analyses the provisions on mistake in conformity with
the new Law of Obligations Act.


pip - 6.2007, str. 18
Recently, media have often dealt with a new Physical Planning and
Building Code as at the beginning of the month of May this year, the
Government of the Republic of Croatia sent the Bill to the Croatian
Parliament for discussion and adoption, and as proposed, it should
become effective on 1 October this year. Namely, in the presently effective
Law on Physical Planning and the Building Act, and with their
implementation as well, some defects have been noticed – the unsuitability
of certain instruments from the domain of urban planning
and physical planning and the building industry as well as an unsuitable
way of their inter-connections, as well as the insufficiency of the
instruments of the management and development of the building land
in settlements. The consequences are multiple, what causes irrational
use of space, and aggravated social and economic development; so
that such a state, and the need of further approaching of the national
legislation to the acquis communautaire at the domain of physical planning
and building require the adoption of a new law.


pip - 6.2007, str. 25
Medical law has recently appeared as a separate discipline of the
law science and as a separate branch of the law. Medical law includes
all the legal aspects of health activities, all the subjects, relations and
procedures to which the law connects certain legal effects, or rights
and/or liabilities. It is a group of various regulations belonging to the
various branches of the law, whose common characteristic is to regulate
the relations and perform health activities.
As the question is of a law branch which is an independent law
discipline in us at the very beginning, the author tries to explain the
concept and contents of the name of “medical law”, especially with
respect to the name of “health law”, and to point also to the contents,
legal sources and basic principles of the medical law.


pip - 6.2007, str. 34
Insurance policy is an insurance document, signed by contractual
parties, by means of which the existence of a contract is confirmed
and its contents defined. With respect to the Law of Obligations, an
insurance policy is a written evidence on the existence and contents
of a contract; it is a legal instrument of the transfer of law from a contract
to a third person representing a form of an identification of the
insured as the one having the rights from the contract.
Insurance policy, except with the insurance of persons, is not a
written insurance contract. The signatures of parties on a property
insurance policy give to a policy the characteristic of a written document
on a contract. The transfer of an insurance policy prior to the
emergence of damage is a basic and specific form of the transfer of
rights of the insurance contract. With its transfer, the subjects of an
insurance contract are changed. The change of parties does not influence
the identity of a relationship from the Low of Obligations. With
the transfer of a policy, the procedural-law authorization to an action
against the insurer is also transferred for the claims form an insurance
contract. The rule of insurable interest in property insurances is
the criterion for the evaluation of the validity of the rights transfer
from insurance policy. If a policy has been issued to order, to the policy
to bearer or a policy “to whom it may concern”, it is understood
to be transferable according to insurance regulation rules. No approval
of the insurer is necessary for a policy transfer.


pip - 6.2007, str. 46
The power of attorney is a unilateral act of a power-grantor who
authorizes a physical person to undertake actions in the name and
on account of his/her client in a civil procedure. It serves to establish
the identity of the authorised person before the third persons
and to have the authority to undertake civil actions from the moment
of issuing a power of attorney, unless something else has been agreed
between the parties. All the undertaken actions within the scope of
the power of attorney are considered to have been undertaken by the
power grantor, whereby the grantor of a power of attorney can be a party himself/herself, but can also be a legal representative of a party
which is incapable of suing and being sued.
Representation based on a power of attorney is one of the most often
and due to that, also, the most important kinds of representation in
a civil procedure. The right of representation by an authorized person is
based on a contract (in practice, it is as a rule a contract of an order –
mandate) which has its external and public law manifestation expressed
through a power of attorney.


pip - 6.2007, str. 52
The non-appearance of a fire-fighting police inspector on duty at
the spot in cases of a report on a smaller ignition of natural gas in a
shaft was a reason of pronouncing a disciplinary measure of employment
termination to that official. Although the court of the first
instance and the court of appeal before which such disciplinary measure
was rebutted found this measure to be illicit and the claim for its
annulment was accepted and the plaintiff returned to the work post of
an operative worker for a fire-fighting inspection job, the revision court
concludes that non-appearance of a police official – the authorized person
for fire-fighting on spot can, and in the concrete case, did represent
an “unconscientiously exercised duty”, what represents a major offence
of labour discipline regulated by the previously valid Law on Internal
Affairs which is a sufficient reason for employment termination.


pip - 6.2007, str. 54
Copyrights, the right of industrial ownership, industrial design, patent,
brand, marks of geographic origin and the marks of a product
and service authenticity, and the topography of semiconductor products
belong to the right of intellectual ownership. According to the
provisions of the Income Tax Act, the income from property rights is
considered to be the difference between the receipts from timely limited
cession of author’s rights, the rights of industrial property and other
proprietary rights and the receipts from alienated property rights
and the expenses to have arisen with a taxpayer during the tax period
with respect to those receipts. With respect to the income realized by
the authors from copyrights, we would mention that the same is established
as the income from dependent work and the income from the
independent activity with respect to the provisions of the Profit Tax
Act, and as a secondary income.


pip - 6.2007, str. 66
When the Apartment Renting Act became effective, the provisions
of the Housing Act stop being valid. The same did not refer to the procedures initiated till the effectiveness of the new regulations. They should
be settled according to the provisions of the old law. In the meantime,
the Constitutional Court of the Republic of Croatia cancelled
some provisions of the Housing Act while some others that should
have been abrogated, were left over as a part of the positive law system.
Some problems emerged with it as the administrative procedures of
issuing orders on eviction initiated according to the Housing Act must
have been stopped as well as the executions of the finally valid orders
on eviction, but some other provisions of the Housing Act were not
cancelled so that the administrative bodies continued to issue further
the orders on eviction respectively the conclusions on the approval of
the execution according to those provisions, although general attitude
of the Constitutional Court is that the administration should not perform
executions for purpose of clearing out the real estates. In that
way, certain categories of citizens were put into an unequal position.


pip - 6.2007, str. 71
At the beginning of this year, a new Law on National Surveying
and Cadastre of Real Estate has become effective, regulating the State
surveying, cadastre of real estate, register of spatial units, national
infrastructure of spatial information, surveying jobs with local selfmanagement,
surveying works for special purposes, the execution and
scope of the competent institutions on the job of the State surveying,
keeping and the use of data, and the control on the cadastral and national
surveying transactions. As the data of cadastre and national
surveying of real property belong in principle to public domain, and
that the subject-matter job is of interest for the Republic of Croatia,
it is not to mention especially the importance of this Act for the domain
of real estate and for the legal security as a whole.


pip - 6.2007, str. 73
The right of minority shareholders on filing the indemnity action
on behalf of a public company against the members of management
and supervisory board is one of legal remedies by means of which
shareholders can influence the good performance of the management
and supervisory board. The General Meeting of a company decides
on filing the indemnity action and the members of the management
or supervisory board must file action within certain period of time.
If the members of management or supervisory board do not file such
an action, the shareholders of a company get possibility to file the indemnity
action on behalf of the company. Possible abuses of the indemnity
action by shareholders are diminished by previous judicial
control of the grounds for filling the action, or by appointment of impartial
special litigation committee which inspects appropriateness
of such an action regarding the company’s interests. Derivative action
which can be filed by every individual shareholder is developed in
Common Law countries and in Civil Law countries, there is indemnity
action which can be filed by minority shareholders.

"Luke unutarnjih voda" Dr. sc. Gorana VOJKOVIĆA

pip - 6.2007, str. 89
Knjiga "Luke unutarnjih voda" u izdanju Hrvatskog hidrografskog instituta iz Splita izmijenjena je i dopunjena verziju doktorske disertacije dr. sc. Gorana Vojkovića, obranjene početkom prosinca 2006. na poslijediplomskom znanstvenom studiju Pomorsko pravo i pravo mora Pravnog fakulteta Sveučilišta u Splitu.

Ministarstvo financija - Porezna uprava
Porez na dodanu vrijednost

pip - 6.2007, str. 90
    Oslobođenje od plaćanja poreza PDV-a temeljem međunarodnog ugovora - uz potvrdu nadležnog Ministarstva
  • Obračun PDV-a na manjak kod obrtnika "dobitaša" - primjena odluka Gospodarske komore
  • Knjiženje prihoda i obračun PDV-a na usluge posredovanja u osiguranju
  • Upis u registar obveznika PDV-a - banka koja nakon razdoblja likvidacije obavlja djelatnost kao dioničko društvo
  • PDV tretman prodaje Simpa prepaid bonova elektronskim putem i mogućnost priznavanja pretporeza

Ministarstvo financija - Porezna uprava
Porez na dohodak

pip - 6.2007, str. 93
    Status i oporezivanje dohotka pomorca
  • Porezni položaj primitaka koje ostvaruju nerezidenti
  • Dohodak od otuđenja nekretnina stečenih u postupku vraćanja oduzete imovine
  • Paušalno oporezivanje djelatnosti iznajmljivanja stanova, soba i postelja putnicima i turistima uz paušalno oporezivanje obrta
  • Oporezivanje plovila temeljem ugovora o izbjegavanju dvostrukog oporezivanja porezima na dohodak i na imovinu

Ministarstvo financija - Porezna uprava
Porez na dobitak

pip - 6.2007, str. 98
    Porez po odbitku na usluge poslovnog i poreznog savjetovanja
  • Postupanje s revalorizacijskim pričuvama pri podjeli društva

Ministarstvo financija - Porezna uprava
Drugi porezi, pristojbe i davanja

pip - 6.2007, str. 98
    Ovlaštenje za maloprodaju državnih biljega
  • Osnovica za obračun i plaćanje doprinosa za radnike upućene na rad u inozemstvo

Ministarstvo financija - Porezna uprava
Doprinosi za obvezna osiguranja

pip - 6.2007, str. 100
    Obveza plaćanja doprinosa za zdravstveno osiguranje za strance u RH

Ministarstvo financija - Carinska uprava

pip - 6.2007, str. 100
    Uvoz doniranih crnogorskih narodnih nošnji
  • Uvoz automobila kao nasljedstva
  • Višekratno ostvarivanje olakšica pri doseljenju u RH
  • Privremeni uvoz plovila prema Aneksu C Konvencije o privremenom uvozu
  • Postupak uvoza oldtimer automobila
  • Pravo na uvoz osobnog automobila po osnovi invalidnosti, uz oslobođenje od plaćanja carine i poreza na dodanu vrijednost
  • Oslobođenje od plaćanja carine i PDV-a na koncertni glasovir
  • Privremeni uvoz plovila u Republiku Hrvatsku
  • Uvoz i nadzor uvoza i izvoza kulturnih dobara
  • Uvoz automobila po povratku iz Australije

Ministarstvo financija - Carinska uprava
Posebni porezi

pip - 6.2007, str. 105
    Priznati gubitci pri uslužnom punjenju piva
  • Poseban porez na plovila koja se uvoze
  • Obračunavanje posebnog poreza na promet luksuznih proizvoda
  • Oporezivanje i označavanje biodizela
  • Oporezivanje dragulja i poludragulja namijenjenih za daljnju prodaju trgovcu ili proizvođaču
  • Voćni sirup - posebni porez na bezalkoholna pića
  • Oporezivanje biodizela (veza: mišljenje pod II - 58)
  • Naknadni obračun PDV-a na plovilo koje se više ne koristi u odobrene svrhe
  • Priznavanje gubitaka nastalih pri punjenju piva u okviru postupka unutarnje proizvodnje
  • Izvoz rakije u Njemačku neoznačene posebnim markicama

Središnji državni ured za upravu

pip - 6.2007, str. 109
    Radna mjesta s posebnim uvjetima rada u Ministarstvu obrane
  • Status službenice za vrijeme dopusta do sedme godine života djeteta zbog njege djeteta s težim smetnjama u razvoju
  • Plaća rektora i prorektora sveučilišta

Ministarstvo zaštite okoliša, prostornog uređenja i graditeljstva

pip - 6.2007, str. 111
    Legalizacija bespravno izgrađene građevine
  • Primjena čl. 3. st. 5. Pravilnika o uvjetima i mjerilima za davanje suglasnosti za započinjanje obavljanja djelatnosti građenja
  • Izdavanje rješenja za obavljanje djelatnosti
  • Rješenje o utvrđivanju građevne čestice
  • Oslobođenje plaćanja upravne pristojbe za izdavanje lokacijske dozvole hrvatskim braniteljima iz Domovinskog rata
  • Izdavanje rješenja za obavljanje gospodarske djelatnosti
  • Namjena građevine planirane DPU-om
  • Izdavanje građevinske dozvole za građevine iz članka 86. ZOG-a
  • Izdavanje lokacijske dozvole Gradu V.
  • Elementi zahvata u prostoru za vjetroelektrane i dokazivanje prava građenja
  • Nekontrolirano postavljanja reklamnih panoa uz prometnice

Stvarno pravo

pip - 6.2007, str. 116
    Posjed - samovlasno smetanje (čl. 20. ZV-a)

Zemljišnoknjižno pravo

pip - 6.2007, str. 116
    Uknjižba - dopuštenost (čl. 54. ZZK-a)

Obvezno pravo

pip - 6.2007, str. 116
    Zastoj zastarijevanja (čl. 383. ZOO-a)
  • Ugovor o kupoprodaji - isplata cijene (čl. 516. ZOO-a)
  • Naknada štete prouzročene terorističkim aktom

Pravo trgovačkih društava

pip - 6.2007, str. 117
    Stjecanje prava i obveza (čl. 5. ZTD-a)
  • Odnosi između poduzetnika i tajnoga člana društva (čl. 149. ZTD-a)
  • Imenovanje posebnih revizora (čl. 298. ZTD-a)

Radno pravo

pip - 6.2007, str. 118
    Poništenje izbora za radničko vijeće (čl. 158. ZR-a)

Parnični postupak

pip - 6.2007, str. 119
    Prethodno pitanje (čl. 12. ZPP-a)
  • Stranačka sposobnost (čl. 77. ZPP-a)
  • Preinaka tužbe (čl. 192. ZPP-a)
  • Sadržaj presude (čl. 338. ZPP-a)

Ovršno pravo

pip - 6.2007, str. 120
    Ovrha na temelju bjanko zadužnice (čl. 183.a. OZ-a)

Stečajno pravo

pip - 6.2007, str. 121
    Otkaz ugovora o radu (čl. 120. SZ-a)

Prekršajno pravo

pip - 6.2007, str. 121
    Nepošteno tržišno natjecanje
  • Primjena negativnih bodova kod prekršaja iz cestovne sigurnosti
  • Povreda materijalnog prava
  • Ako se nakon počinjenja prekršaja propis jedanput ili više puta izmijeni, obvezno će se primijeniti propis koji je blaži za počinitelja
  • Zamjena novčane kazne ili globe

Porezno pravo - PDV

pip - 6.2007, str. 123
    Razgraničenje između plaćanja naknade štete i razmjene usluga - tretiranje naknade za smanjenu vrijednost u smislu poreza na promet pri povratku predmeta leasinga - presuda Saveznog vrhovnog suda od 1. ožujka 2000. VIII ZR 177/99

Porez na dohodak

pip - 6.2007, str. 124
    Europski sud o § 2. Zakona o porezu na dohodak (EStG): Nacionalnom odredbom kojom se ograničava priznanje gubitaka iz najma i zakupa od nekretnine koja se nalazi u nekoj drugoj državi članici krši se europsko pravo.
  • Pojednostavljeni dokaz o uplati za donacije do 100 EUR - internetsko bankarstvo

Radno pravo

pip - 6.2007, str. 126
    Opseg ograničenja poslodavca za štete na osobnom vozilu zaposlenika
  • Ugovor o radu na određeno vrijeme
  • Otkaz s ponudom izmijenjenog ugovora o radu: Primjereni rok za prihvat - nevaljanost postavljenog roka ako je dano prekratko vrijeme za razmišljanje
  • Izvanredni otkaz nakon zimskog odmora (skijanja) za vrijeme nesposobnosti za rad

Odgovori na pitanja

pip - 6.2007, str. 129
    Pravo na otpremninu u stečaju
  • Položaj nadzornog odbora kod društva u stečaju
  • Ovrha na primanjima po osnovi socijalne skrbi, ako se pljenidba provodi na temelju isprave iz čl. 178. st. 1. Ovršnoga zakona.
  • Korištenje godišnjeg odmora kod novog poslodavca
  • Potvrda o korištenju godišnjeg odmora
  • Redoslijed (prednosni red) pljenidbe plaće
  • Amortizacija i brisanje starih hipotekarnih tražbina
  • Zastara zateznih kamata
  • Odšteta i PDV

Pregled novih propisa

pip - 6.2007, str. 134
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)