Pravo i porezi

Pravo i porezi


Prikaz Zakona o izmjenama i dopunama Zakona o osiguranju

pip - 11.2008, str. 3
In July this year the Croatian Parliament passed the Act on
Amendmends of the Insurance Act which will become effective
on 1 January next year. The new Act has gone through substantial
changes (more than half of the Insurance Act has been changed),
which would justify the passing of the new Insurance Act.
In accordance with the Croatia’s national program of joining the
EU the acts which have been complied to the EU regulations are
passed urgently if this is required by the proposer. The Ministry of
Finance, as a proposer, required the introduction of the above stated
novelties in the Insurance Act. Except the formal reason there
were no other reasons for the urgent procedure. Therefore it is
not surprising that the experts in the field of insurance expressed
their dissatisfaction with a very short time left for discussion on
the amendments and suggested that due to such a large number of
amendments it would be more efficient to pass a completely new
Insurance Act after the regular procedure, leaving enough time to
the insurance experts to make suggestions.

Osiguranje rizika terorizma u poredbenom i hrvatskom pravu (I.)

pip - 11.2008, str. 10
U ovom članku autori obrađuju pitanje osiguranja rizika terorizma. Sa tom svrhom najprije pojašnjavaju pravni pojam terorističkog akta i to kao kaznenog djela i građanskopravnog delikta, a zatim pokušavaju odrediti rizik terorizma u osiguranju i razgraničiti ga od njemu sličnih rizika. Nadalje, autori daju prikaz poredbenopravnih rješenja u osiguranju rizika terorizma. Pri tome posebno opisuju sustave pokrića osiguranja rizika terorizma navodeći pojedine rizike koji u njega ulaze, odnosno koji su iz njega isključeni. U drugom dijelu ovoga članka autori će posebno razjasniti i pitanje osiguranja rizika terorizma u hrvatskom pravu te probleme koji se pritom javljaju.
  1. Uvod
  2. Pravni pojam terorističkog akta
  3. Terorizam i osigurani rizik
  4. Određenje rizika terorizma u osiguranju
  5. Teroristički akt kao osigurani rizik u poredbenom pravu

Ususret reformi upravnog spora

pip - 11.2008, str. 21
At the meeting of the Government of the Republic of Croatia
held in September the Decision was made on acceptance of the
Strategic document for drawing up of the new Act on Administrative
Lawsuits. Accordingly, the Ministry of Justice of the Republic
of Croatia is obligated to draw up the Bill on Administrative Lawsuits.
The forthcoming reform should ensure the court protection
of all administrative proceedings, the determination of facts in the
court procedure (leaving the concept according to which the court
in the administrative lawsuit principally administers according to
the facts determined in the administrative procedure), a hearing
in front of the court (of the first instance at least, including the
public procedure), more competent decision-making by the court
in the dispute, solutions of the administrative lawsuits at the court
of the second instance.

Inspekcijski nadzor u zakonodavstvu Republike Hrvatske – osnovna načela i postupak inspekcijskog nadzora (kao bitan segment vladavine prava)

pip - 11.2008, str. 23
The inspection supervision is carried out on the enforcement
of law and other general and specific by-laws.The supervision is performed by inspectors. The inspection operations refer to
the domain of the state administration. The detailed provisions
on inspection supervision are regulated by the acts referring to
the specific work of each inspection. In the legal system of the
Republic of Croatia there are many such inspections. Practically,
each administrative unit has its own inspection with its specifics.
The basic principles of the inspection supervision comprise
the principle of legality, the principle of officiality, the principle
of economical quality and efficiency, the principle of informing
clients and other bodies and the principle of providing legal aid
to the clients, the objects of the inspection supervision and other
bodies, including the principle of passing the legal documents in
order to prevent the violation of the law and other regulations,
general or specific by-laws and the principle of realization of the
inspection documents.

O dopuštenju uknjižbe prava zaloga protiv stečajnog dužnika

pip - 11.2008, str. 29
In the practice there are often creditors’ demands to register
lien of the real estate of their debtors after the debtor bankruptcy
proceedings have been instituted. Afterwards, the land register
courts permit the claimed registration. In the case of the claims
of creditors to delete such registrations civil procedure courts accept
these claims and order the re-registration of the previous land
register entries.
The author of the article analyses a case from the court practice
and makes a conclusion through arguments that a land register
court should not permit the registration of lien of the real estate
of a bankruptcy debtor based on a private document on which the
signature of the authorized person has not been certified before
the emergence of legal consequences resulting from the instituted
bankruptcy proceedings.
Page 29

Neka aktualna pitanja o preoblikovanju profesionalnih nogometnih klubova

pip - 11.2008, str. 33
According to the Sports Act the reform of professional football
clubs refers at the moment to a rather indefinite process. If the
process of the reform of the Hajduk Football Club has in no time
been successfully completed it cannot be forecasted whether such
an example is going to be followed by other professional football
clubs. Sports clubs are obliged to reform by the law only if they
have fulfilled the conditions for instituting a bankruptcy procedure.
Other clubs can freely make a decision on this. It will be
interesting to see whether such voluntary reforms take place, especially
due to the fact that the specific legal system referring to
the sports associations and the absence of strict status rules of the
Companies’ Act actually at present suits to the leading structures
of football clubs.

Neka pitanja odgovornosti banaka u akreditivnom poslovanju

pip - 11.2008, str. 40
The international trade refers to the distant trade which can
enable easier business operations to buyers and sellers but it can
also comprise a large number of risks. One of such risks is the
risk of the seller not to collect the receivables. In the opposite case buyers bear the risk that the purchased goods will not be delivered
to them. Credit letters play an important role in sales contracts.
Through the insight into the ICC Uniform Customs and Practice
for Documentary Credits, 2007 Revision, which are internationally
recognized and accepted rules referring to credit letter transactions
we are faced with the more thorough check-up of the real
position of banks compared to the position of other participants in
credit letter transactions. Especially interesting are the ICC provisions
which refer to the limited responsibility of banks. They
have frequently been disputed by experts and their justifiability
and validity have been put into question when compared to other
national systems.

Jedan radni spor s gledišta miritelja i svjedoka

pip - 11.2008, str. 43
The author of the article writes about a labour dispute in which
one party was a conciliatior and afterwards a witness. The party,
who was dissatisfied with the decision made by the Supreme
Court pressed charges at the Constitutional Court in order to protect
their constitutional rights. In this context, the author makes a
conclusion that the amendmends of the civil procedure legislation
limit the Supreme Court, as the court of the highest instance, to
ensure the unique application of the law and equality of all citizens.
Such a situation initiated the attempts that upon completion
of the procedure of the second instance the supervision and protection
of the rule of law is ensured by the Constitutional Court,
which has thus become the court of the third instance compared to
its previous status as the court of the „fourth instance“. Therefore,
the law-maker should provide the protection of the rule of law
through the access (audit or other corresponding way) to the
Supreme Court, which should then take certain legal viewpoints
and ensure the rule of law in the procedures of all the courts, not
just the Constitutional Court.

Pravo glasa stečajnih vjerovnika i ovlast za sazivanje skupštine vjerovnika

pip - 11.2008, str. 57
The creditors’ assembly as the highest autonomous organ in
bankruptcy procedure has high authorities, which have considerably
been expanded since the Bankruptcy Act came into effect.
However, such extensive authorities of creditors’ assembly do
not mean much to the creditors who cannot vote on the assembly
or who are simply over-voted. Besides, the important fact is that
there is no quorum of the creditors’ assembly, which means that
the number of the present creditors who have the right to vote is
not significant. Therefore it is essential to know the exact number
of persons who have the right to vote and who are present at the
assembly. The law-maker regulated this issue in the Art. 38d of
the Bankruptcy Law. However, the author of this article considers
that the following facts should be taken into account: bankruptcy
creditors are only those creditors whose claims have been confirmed;
the settled claims are not claims; bakruptcy creditors with
settled claims are not bankruptcy creditors; no creditor is paid up
twice in a bankruptcy procedure.

Pravna zaštita ambalaže proizvoda

pip - 11.2008, str. 60
In the contemporary marketing literature the term packaging
is defined as a dish of a specific or undefined shape containg the
product in a solid, liquid, powder or gaseous state providing the information to the consumer and/or buyer on its content.This term
is often equated with the term packing, although packing often
comprises a graphic design of the product. The author of the article
states the legal sources which in the Republic of Croatia and EU
regulate the above stated isssues and explains the existing models
of legal protection of product packaging. The relevant models are
patent protection, seal protection, protection of industrial design
and copyright.

Ukidanje egzekvature u europskom pravu: nekoliko odabranih pitanja

pip - 11.2008, str. 65
The globalisation of the social and economic life has put into
the limelight the issues of the effects of legislation of a particular
country in another country. Therefore, in view of the collection of
receivables in a foreign country the crucial issue is to ensure a
prompt and effective way of collection of receivables determined
by the effective decision made by a foreign court. No state will
recognize the decision made by a foreign court without its investigation.
At the same time, each country independently states
the provisions on the presumptions and criteria which are to be
investigated upon the procedure of exequatur in order to check
the reliability of the foreign decision for the incorporation into the
domestic legal system. The strict rules of recognition and realization
of foreign court decisions and the expensive and long term
procedures of exequatur bring substantial obstacles in the international
legal co-operation. Such inability to adjust to the contemporary
intensive tempo of the relationships over the board can be
corrected or cancelled through the forecast of the national legal
systems and complied rules.

Tretman grupe društava u sustavu PDV-a u EU

pip - 11.2008, str. 75
The possible registration of VAT company groups as a sole
VAT payer is the characteristic of many EU member countries.
The direct advantages of introducing VAT groups are the simplified
conditions of realisation of the right to deduct the incoming
VAT for the VAT payers – member states and the neutralization of
the negative effects of VAT payment relief’s for the member countries
which provide VAT free deliveries. The indirect advantages
comprise the increased financial power of the companies within
the group, since a large number of taxable transactions among
the group members remains out of the VAT taxation system. The
aim of the introduction of VAT groups is to support the practice
of dividing costs among the group members which are connected
through mutual business interests and to realize the economy of
volume with decreased costs and increased competitiveness. Besides,
the rules of taxation of VAT company groups on the EU level
is directed to the removal of bad tax competition among the members
and harmonization of the tax systems on the EU level with
the final goal to remove fiscal barriers of competitiveness of the
European companies on the world market.
Obračun putnih troškova i ostalih nadoknada (1)