Pravo i porezi

Pravo i porezi


Insurance Contract as Commercial Contract – Court Jurisdiction in Legal Proceedings

pip - 6.2008, str. 3
The article deals with the commercial characteristics
of insurance contracts. It considers the application of the
regulations in the insurance contract in view of the parties
of obligatory relations as well as the real jurisdiction
of the courts in deal with legal proceedings. The unique
property insurance law and the rules of the commercial
law are always applied to the insurance contracts no matter
whether the insurer is a sales person or no t. The legal
provisions on the real court jurisdiction refer only to diversification
of the real jurisdiction among specific courts
and the application of the proceedings rules, whereas the
unique legal provisions of the property law are applied
to all the legal proceedings regarding insurance contracts
independently on the parties in the legal proceedings or
the court where such legal proceedings are held.

Application of Commercial Customs

pip - 6.2008, str. 7
Commercial customs represent a commercial practice
which is widely used and in terms of law considered
to be well-known and accepted by the parties involved,
except in the case they have agreed differently. Due to
the fact that such a commercial practice has been widespread
the salesmen expect from the contract parties
to conduct in such a way. The Act on Obligatory Relations,
which came into effect at the beginning of 2007,
determines the conditions for application of commercial
customs in obligatory relations between the salesmen
(to whom the above stated customs are to be applied according
to the mutual practice) and the persons which
are not necessarily all salesmen (between non-salesmen
or non-salesmen and salesmen). In these relations the
customs are to be applied if their application has been
contracted or legally determined. The subjective theory
of application of commercial customs has been retained,
which is justifiable because the parties involved are not
professionals and they will not be expected to be familiar
with all the sources in a particular profession. The
protection of non-salesmen is especially necessary if
they enter the obligatory relation with salesmen.

Contract on Commission Sales and Contract on Representation (I.)

pip - 6.2008, str. 18
The author of the article analyses two contracts specifically
stated in the Act on Obligatory Relations as
quite common contracts in commercial relationships.
They are both based on the contract on order according
to which the orderee is authorized and obliged to
perform certain activities on behalf of the orderer. Prior
to the conclusion of these contracts there should firstly
be an order as a one-sided expression of will of one person
to another. After the orderee has accepted the above
stated order the contract on order emerges.
Due to the fact that the contract on commission
sales and the contract on representation are specific,
this article provides a comparative analysis of the legal
provisions referring to both contracts including the review
of the VAT regulations and the samples of these

Recording of Land, Building and Flat Ownership into Land Register

pip - 6.2008, str. 27
The procedure of transformation of socially-owned
ownership into private ownership has not been completed
despite a large number of acts and by-laws because
neither the recording into land registers has been carried
out nor have the non-registered persons who have
acquired the right to ownership entered their transferred
right to use, to manage and to have on disposal the real
estate into land registers. The shortage of transfer and final
provisions which would enable a faster and more efficient
recording of real estate into land registers, which
are entered in the real estate cadastral managed by the
authorised cadastral offices, has resulted into two kinds
of ownership (socially owned and private) recorded in
the land registers, which represents an obstacle of development
of real estate market and investments into
real estate.

Sole or Partial Responsibility of Employer for Accident at Work – Comment on Court Decision

pip - 6.2008, str. 35
The author of the article analyses a case from court practice in which an employee claimed for damages from the employer caused by the fall from the ladder during work. He critically reviews some elements of the court decision and makes a conclusion that the work with use of ladders can be considered as the work with increased danger. The employer is responsible for the accident at work caused by the fall from the ladders during the work according to the causality in terms of the provision stated in the Art. 15 of the current Act on Protection at Work as well as in terms of the Art. 1064 of the valid Act on Obligatory Relations. However, the inappropriate conduct
of the worker upon the use of ladders, which caused the damage, can reduce the volume of the employer’s responsibility or entirely exclude his/her responsibility if the inappropriate conduct of the worker could not be foreseen by the employer or if the employer could neither avoid nor remove the consequences of such conduct.

Completion of Bankruptcy Procedure of Bank and Savings Bank

pip - 6.2008, str. 37
The issues referring to the completion of bankruptcy
procedure of a bank and a savings bank are regulated
by the regulations which were valid in the time when
the bankruptcy procedure was started, which means in
the case the bankruptcy procedure was started before 1
January 1997 when the Bankruptcy Act came into effect.
Before this date the provisions of the Act on Compulsory
Settlement, Bankruptcy and Liquidation from 1994 are
to be applied, because the bankruptcy procedures and
the procedures of compulsory settlement started before
the date when the Bankruptcy Act came into effect shall
be completed according to the Act on Compulsory Settlement,
Bankruptcy and Liquidation. Due to the fact that
the banks and savings banks are specific legal persons,
their bankruptcy procedure is also regulated by the
Bank Act from 2002, which is also effective now, as well
as by the Bank Act from 1998.

Decison on Conditions of Construction

pip - 6.2008, str. 43
The Act on Regional Planning and Construction has
introduced into the Croatian legal system the institute of
decision on conditions of construction. According to this
Act the construction of the building with the construction
(gross) surface area not larger than 400 m2 and the
construction of the building with the construction (gross)
surface area not larger than 600 m2 can start according
to the fi nal decision on conditions of construction. In
addition, before obtaining the location permit and the
decison on conditions of construction the owner of the
construction land is obliged to deliver to the unit of the
local government a part of the construction land which
is according to the document on regional planning determined
for the construction of infrastructure buildings or
equipment, which will serve to this construction plot or
the building to be constructed on this plot.

Cession and Compensation in Taxation Procedure

pip - 6.2008, str. 50
The institutes of cession (assignment) and compensation
are compatible with the taxation procedure. The
tax administration is namely not obliged to assign the
right to tax return if the assignee is under distraint or
has unsettled liabilities for public payments which are
collected by the tax administration. According to the Act
on Money Transfers the tax payer who has unsettled due
payments on the account (blocked giro-account) cannot
assign the right to tax return and contribution return
during the blockade. The rights and liabilities from the
tax-debtor relationship seize through compensation as
well. However, the return of the overpaid tax and the tax
paid without any legal basis will not be realized if the
tax authorities have previously determined that the tax
payer has overdue unsettled liabilities, contributions or
public payments which are collected by them.

Obtaining of Broker and Investment Advisor Licences

pip - 6.2008, str. 55
The development of stock exchange markets has increased
the interest in going in the examinations for
brokers and investment advisors. The Croatian Agency
for Supervision of Financial Services (HANFA) passed
in 2006 the Rulebook on conditions for obtaining broker
and investment licences, which was amended in 2007.
The Rulebook determines the curriculum and the
conditions for acquiring and check-up of the knowledge
necessary to obtain a broker or investment advisor licences.
The program of education for future brokers or
investment advisors is organized by HANFA, the attendance
of which is not the requirement for sitting for the
The examinations for brokers and investment advisors
can be sat for by the persons who have graduated
from college and paid the examination fees.

VAT Rates in European Union and Some Other Countries

pip - 6.2008, str. 62
The European Commission has published the document
Value Added Tax Rates in EU Countries, which provides
the current review of the VAT rates in some EU
countries as at 1 January 2008. Using these and other
available data the article analyses the VAT rate system
in some EU member countries including the historical
development of these rates within the European Union.
It also stresses the requirements of the EU referring
to the number and sum of the VAT rates, stating those
member countries in which the number and sum of VAT
rates have been changed including their frequency and
dynamics. Finally, the article presents the VAT rate system
in the Republic of Croatia as well as its possible developments
in the near future within the framework of
negotiations on entering the EU.
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)