In this article, the author presents a decision of the Constitutional Court of the Republic of Croatia on the opportunity of a constitutional complaint of an applicant who considered that the Republic of Croatian – the Ministry of Finance caused him damage. Namely, the basis for damage compensation against the Republic of Croatia is in the provision according to which the damage created to a citizen, legal person or some other party by illicit or incorrect work of the bodies of the State Administration, the bodies of the units of local selfmanagement and administration, or the legal subjects which have public authorities through the transferred transactions of the state administration, should be compensated by the Republic of Croatia.
Financial position of the local units in the Republic of Croatia is not entirely satisfactory. The situation in parallel, in the real estate market shows that in all local units the prices of the real property permanently grow and the real property is sold for very high amounts. Having noticed some of the problems, mainly at the local level, as e.g. the issue of housing building, hiring rents and housing policy in a wider sense of a word, we, inspired with such considerations, tried to find out the replies in some fiscal or tax instruments. Those are partial taxes on fixed assets, tax on capital gain, and tax on the growth of the increase in assets value. It is therefore pointed out by this article to the possible directions of the change of the tax system, with the emphasis of the managing rule that should be respected by the carriers of the tax policy – to realize the justice in taxation field.
Autor: Doc. dr. sc. Nataša ŽUNIĆ-KOVAČEVIĆ, dipl. iur.
In the first part of this text, the authors, first, deal with the basic assumptions of responsibility for damage in general, while in the second part, the issue is analysed as applied to a concrete responsibility of a doctor, in five special parts. They refer to so called media damage, insurance from professional responsibility, approvals of a family of a deceased person for transplanting the parts of his/her body, the approval of the damaged as a basis for setting free from responsibility for the damage and to the expiry of the request for damage compensation.
Autori: Prof. dr. sc. Hrvoje KAČER Blanka IVANČIĆ-KAČER, dipl. iur.
The institute of transfer or to put it colloquially, “hiring” of employees has not been regulated by the Labour Act, except, when the question is of the Agency of Temporary Employment. That is a legal person dealing with the brokerage of the work power (employees) in the way that the employees are transferred to a certain subject who has a temporary need, for a year at the most, to employ the workers while not being their employer; the employer is the Agency. Other modalities of the transfer of workers have not been foreseen in the Labour Act, so it is at least doubtful if such subjects may “hire out” work power directly, what is a frequent case in practice; being realized by means of a conclusion of a certain contract signed by “the employers” mutually, and the workers are just a subject of transfer.
The provisions on maintaining order at public discussions, meetings etc. are mostly grouped in two legislative segments: according to the regulations regulating court proceedings (at the level of the law explicitly regulated expelling of a public order disturber, including the provisions of forced implementation of expelling – the powers of the officers of judicial police) and administrative procedure (the possibility of expelling due to disturbance of the order at the level of the law has been regulated with the bodies which implement the General Administrative Procedure Act whereby the issue of forced carrying out expelling is not especially regulated), as well as in the standing orders of the public authorities. With other bodies of public authorities – e.g. the representative bodies of the units of local and regional self-management –the rank of regulating instruments of expelling is implemented using the means of the standing orders, without the possibility of especial regulation of the forced implementation of expelling. Administrative bodies and other public authority’s organs with it dispose of police, as the well as with the possibility of engaging private security.
With reference to the protection of shareholders’ investment, two situations are to be pointed out. First, when there is no managing company in shareholders’ structure whereby the relationship of a shareholder – a company is a simple relationship, as the shareholders control the company’s operations more or less actively based on the rights that they have based on the shares. In the second situation, when a governing company appears, the relationship is somewhat more complex, as with the relationship of a shareholder – a company, there is also the third one, a governing company, which can use its influence on the company to the own personal benefit, devaluating the investments of other (minority) shareholders and indirectly, reducing their property. Although, in a formally-legal sense, the management must stay independent and protect best the company’s interests, there will always be a real danger to yield with its obligation. That situation introduces instability into the relationships of minority shareholders with the company, as they must protect their rights also against the management or the company and against the governing company as well.
Squeeze Out is a new institute that has been included into our legal system by the Amendment Act to the Companies’ Act to be applied since 1 January 2004. This institute is defined as the transfer of the shares of minority shareholders, by means of which a shareholder having minimum of 95% of the company’s equity capital, acquires right to buy off the rest of (minority) shareholders with the obligation to pay them out certain pecuniary compensation to them, which is, in the context, named a severance compensation in the Companies’ Act, with the defining of which, one must take into consideration the circumstances of the company at the time of making a decision by the shareholders’ meeting. The suitability of the severance compensation must be examined by expert witness who is appointed by the court at the request of the main shareholder.
A foundation is the property intended to serve permanently, itself, or through the income that it acquires, with the realization of some generally useful or charitable purpose, and the generally useful purpose is that one through the fulfilling of which some general cultural, educational, scientific, spiritual, moral, sports, health-related, ecologic or some other social activity is advanced. A foundation can, in the RH, be founded by a domestic or a foreign physical or legal person (foundation establisher) and one of the basic principles of the work of a foundation is a public principle. The basic assets of a foundation is consisted of the assets intended by the founder to the foundation in the founding act, and it value must not be decreased or lost through the realization of the founding purpose. These assets become the property of the foundation by means of the registry of the foundation into the register of foundations.
Hrvatski sabor je na svojoj sjednici održanoj 15. lipnja 2007 usvojio Zakon o izmjenama i dopunama Zakona o obrtu. Od donošenja Zakona o obrtu 1993. ovo su pete izmjene i dopune kojima se, uz nekoliko većih novosti, ovaj Zakon i terminološki uskladio s promjenama o ustroju državne uprave koje su uslijedile nakon parlamentarnih izbora 2003. Autor u članku opširnije pojašnjava najvažnije izmjene ovog zakona.
Uvod
Koje promjene donose izmjene i dopune Zakona o obrtu
With defining boundary on which law is applicable for the contracts on real property transfers with the international characteristic, and which court would be competent in such legal transactions, one takes into consideration a place where the real estate is located. In Croatian, and in European law, the parties can agree in the contractsof international nature, dealing with the sales of real property, on the competent State or arbitration court. With respect to the international competence for the disputes from the contracts on real property, the parties’ autonomy has been accepted mainly without exception in our doctrine, and in legal practice, with the exception of a decision on the supreme judicial authority in us - the Supreme Court of the Republic of Croatia.
Since its start, European Union has been worked at the creation of a Common Market. In that respect, it is necessary to remove national tax differences. That is achieved with the adjustment of the tax at the level of EU. Within tax adjustment, especial place is possessed by the adjustment of the direct taxes which burden enterprises. The legal basis of the adjustment of those tax forms are corresponding provisions of the Treaty on Establishing European Union. Among all the regulations to have been adopted for the adjustment of the taxes that burden enterprises, especial place belongs to the Directive on Mother and Daughter Companies and the Directive on a Merger, adopted in 1990. However, although corresponding legal documents have been issued to advance the taxation adjustment of the enterprises, the achieved results are not satisfactory. Besides, during the last years, EU has been accessed by certain East-European States with considerably lower tax burden what initiates the flight of investments to such States. Having all of that in mind, a need is clearly imposed to further work towards the adjustment of the taxes that burden enterprises for purpose of avoiding tax discrimination and harmful market competition.
The system of registering real property into land books in Sweden is a lot quicker and more efficient than in our country. That is the result of a high technologic development at one side, and an organized status of the register of the real estate, i.e. the land-book status and graphic data at the other. The particular operations which are performed by the courts in our country, as e.g. regulation of boundary lines, are performed in Sweden by authorized geodetic engineers from the State Geodetic Administration. High-sophisticated programs and high-educated staff are the guarantee of a good, fast and precise keeping the data in the land books. An important factor of a good functioning of the system for the entry of real estate is also very good intra- institutional interconnectedness of all the bodies using the same data base, to which the data entered into the registry of the real estate refer as e.g. tax administration, post, ministries of environment protection, agriculture, etc.
Autori: Zinka BULKA, dipl. iur. Vesna KOVAČ, dipl. ing. geod.
Obveza plaćanja PDV-a, prema odredbama Zakona o PDV-u, nastaje temeljem ispostavljenih računa nakon isteka obračunskog razdoblja u kojem je isporuka obavljena, a ne u razdoblju ovjeravanja situacije
Pretpostavke zahtjeva za skraćenje radnog vremena (ovdje: trgovački putnik) - odbijanje zahtjeva iz poslovno uvjetovanih razloga - ispitivanje važnosti razloga u tri stupnja
Osiguranje od nesreće/odgovornost zaposlenika
Savezni radni sud: nema zakonskog dodatka za rad nedjeljom i blagdanom
Europski sud: Zahtjev za najmanje jednogodišnjim zaposlenjem u poduzeću koje odašilje radnike na rad (priopćenje za tisak)