Pravo i porezi

Rad upravnog odbora
According to the latest amendments of the Companies’
Act referring to the structure of a share holding
company, besides the dualistic structure (management,
supervisory board and the general assembly) there is a
possibility to organize the organs in a monistic system,
in which besides the general assembly there is just one
organ – the management board. The Companies’ Act provides
precise regulations on authorities of the management
board, which means that the management board
runs the company’s business operations, defines the
bases for realization of business operations, appoints
executive directors, absolves of them. The activities of
the management board are thus determined through its
main functions, stated above.
pip - 7.2009, str. 3
Pravni položaj vjerskih zajednica u Republici Hrvatskoj
The legal position of the religious communities is
rather complex and requires and effort to master such
complicated issues. The law and the Constitution of the
Republic of Croatia guarantee the equality of all religious
communities. Due to the fact that the majority of
the inhabitants of the Republic of Croatia belong to the
Roman Catholic Church this article particularly deals
with the relationship between the Republic of Croatia
and the Holy Chair, which is mostly regulated with the
four international agreements from 1997 and 1998: the
Agreement on Co-operation in the Field of Education
and Culture, the Agreement on Spiritual Counselling
of Catholic Catechism, Members of the Army and Police
of the Republic of Croatia, the Agreement on Legal
Issues, and the Agreement on Economic Issues.
pip - 7.2009, str. 11
Lokalni izbori – izbori za općinske načelnike, gradonačelnike, župane i gradonačelnika Grada Zagreba
The elections for the members of representative bodies
in the units of local and regional government and the
elections for municipality heads, mayors, county heads
and the mayor of the City of Zagreb as executive authorities
are shortly called local elections. Besides the executive
authorities these elections include the members
of the municipality councils, city councils, county assemblies
and the Assembly of the City of Zagreb. They
are elected at direct elections by secret voting. For the
fi rst time this year (2009) municipality heads, mayors,
county heads and the Mayor of the City of Zagreb and
their deputies were directly elected.
pip - 7.2009, str. 18
Povreda prava razmjernosti – komentar novije odluke Ustavnog suda Republike Hrvatske
The article gives a comment on the Decision of the
Constitutional Court no. U-III-1297/2009 made on 5
March 2009. This Decision is of a great importance for
the complete relationship between the creditor and the
debtor, because it favours the debtor, not only in concreto
but it has an effect on all other similar relationships. In the
author’s opinion such decisions should be made public on
web sites and in offi cial gazettes, as it is the case in the
western countries, as well as through reports in daily or
other press and alike. This text represents an attempt to
compensate the above stated issue.
pip - 7.2009, str. 22
Je li „usmeni otkaz" ugovora o radu otkaz?
The termination of the contract on employment is one
of the ways of cancellation of the contract on employment,
which according to the Labour Act has to be in a
written form. However, a decision made by the Supreme
Court of the Republic of Croatia is rather confusing,
because the above stated court accepted the termination
of contract on employment in person providing the
explanation that the termination of the contract on employment
in person represents a decision against which
court protection is allowed under the conditions and
terms stated in the Labour Act, whereby the cancellation
given by the employer does not differ from the cancellation
given by the employee. Accordingly, the above
stated Court decision provides to the employee the right to protection in case of the classical written cancellation
of the contract on employment.
pip - 7.2009, str. 28
Zakonska zaštita „zviždača“
The article deals with the persons who in good faith
report the corruption (the so-called whistleblowers) and
their legal protection according to the effective legal
regulations of the Republic of Croatia. The author stresses
the fact that the corruption endangers the economy
and the basic values of a civil community. Principally,
the persons who fi rst discover the case of corruption are
the employees in state bodies and companies, where
such information are available. However, in most cases
these persons do not report the case of corruption due
to a number of reasons. Accordingly, the corruption is
diffi cult to reveal. Therefore, the legal protection of the
persons who in good faith report the cases of corruption
represents an important act in the struggle against corruption.
The Republic of Croatia implemented the provisions
referring to the protection of whistleblowers in a
number of its acts, which also include calling to account,
retention of legal rights and all forms of abuse.
pip - 7.2009, str. 31
Prikaz Zakona o arhitektonskim i inženjerskim poslovima i djelatnostima u prostornom uređenju i gradnji
At the beginning of this year the Act on Architectural
and Engineering Work and Activities in Urban Planning
and Construction came into effect. The reform referring
to the urban planning and construction of the administrative
areas was thus completed, fi rstly through the Act on
Urban Planning and Construction and then through the
Act on Construction Products.
pip - 7.2009, str. 35
Prejudicijelno djelovanje kaznene presude u parničnom postupku
The article analyzes the level of prejudicial impact
of the criminal court decision on the legal proceeding.
In civil lawsuits the judge is authorized to make
declaratory decisions on existence or non-existence of
legal relations or rights, no matter who is authorized
for the solution of the particular case, if this case has
not already been solved through the valid decision of
the authorized body or the solving of the case at the
civil court has not been prohibited according to some
specific legal provision. The litigation court depends
on the valid decision of the criminal court only in
view of the existence of the criminal act and criminal
responsibility of the committer, according to which
the committer is proclaimed guilty. In such a case it
is often necessary for the litigation court to stop the
proceedings and awaits the valid decision of the criminal
court. The judge has then a clear insight into the
lawsuit, which makes his/her decision-making easier.
The author analyzes the Croatian court practice referring
to the above stated issues so far, the structure of
the Austrian legal proceedings and the three systems
of solving the above stated case.
pip - 7.2009, str. 46
Privremena mjera od donošenja do zabilježbe u zemljišnim knjigama
The article analyzes a concrete court decision on rejection of making an entry into land registers and the issue of the relationship between temporary measures and other relevant decisions made by land register courts and litigation courts. The author stresses the importance of recording the prohibition of misappropriation and lien of the real estate and criticizes the negative examples from the court practice, which should be changed in order to achieve a higher level of legal security and rule of the law.
pip - 7.2009, str. 52
Prividni pravni posao
Fictitious legal business as the principle of taxation
in a tax-law relationship has been present in the General
Tax Act since it became effective. However, in view of
the tax supervision this legal provision is rarely applied.
Due to the fact that the Croatian legislation allows tax
authorities to prevent fi ctitious legal businesses, it is
necessary to direct them properly and to analyze the volume
of fi ctitious legal businesses in order to prevent tax
evasion. It is important to note that one fi ctitious legal
business actually covers another real legal business. In
such a way the measures of tax supervision may infl uence
the prevention of tax evasion.
pip - 7.2009, str. 55
Investicijski fondovi u Republici Hrvatskoj
Due to the current global recession the situation
referring to the investment funds (financial institutions
which collect cash funds of the public and invest
them into various marketable securities, instruments
of cash markets, cash deposits and alike) in the Republic
of Croatia has also changed. The crisis in business
operations of investment funds was evident in the fall
of value of their shares i.e. assets due to the considerable
withdrawal of cash assets and slow investments
caused by citizens’ loss of trust into the financial market.
However, it should be taken into account that investing
into investment funds should be observed as
long-term investing which will in a few years certainly
bring considerable yields.
pip - 7.2009, str. 58
Prospekt investicijskog fonda
The article deals with the investment fund prospectus
according to the Croatian Law on investment funds
comparing the same issue in the German and Austrian
law, including the key elementsof the legal arrangement
of the prospectus and the statute of investment funds
in the European Union law. The matter is processed in
accordance with the existing types of investment funds
in Croatian law, discussing the Brochure of investment
funds with public offering, the open-end investment
funds with private offering, and investment funds with
risk capital, with reference to the comparative legal solutions
and the law in the European Union.
The article specifically analyses the issues related
to the concept and contents of the prospectus (its complete
or abridged version), the principles of truth and
completeness of the data published in the Brochure with
the consequences of non-assignment of these principles,
and also the conditions of approval, publication and
changes of the investment fund prospectus.
pip - 7.2009, str. 67
Najnovije izmjene Smjernice 2006/112/EU o PDV-u u dijelovima koji se odnose na izdavanje računa
On 28 January 2009 the European Commission accepted
the Proposal on amending Directive 2006/112/
EC on the common system of value added tax as regards
the rules on invoicing. The proposal is based on the previous
announcement regarding technological development
in the fi eld of electronic invoicing. The goal of the
increased number of electronical invoicing is to reduce
the burden in economy, to help small and middle-sized
companies and to support the EU member countries in
their struggle against tax frauds. The proposed Directive
is expected to simplify and modernize and comply the
VAT regulations with invoicing. The Proposal represents
the main element of the Commission’s action program
to reduce administrative costs in economy, which have
to be reduced by 25% until 2012. It also represents the
fi rst part of the Commission’s Strategy for more effi cient
struggle against VAT frauds.
pip - 7.2009, str. 83
Nova Direktiva 2008/48/EZ o ugovorima o potrošačkom kreditu (I.)
After a long-year legislation procedure the Directive
2008/48/EC on Consumer Credit Contracts was accepted
in April 2008. The provisions of the above stated Directive
became effective in June 2008. The EU member
countries have to take over these provisions in their national
law. The old Directive 87/102/EEC on Consumer
Credit became non-effective on the day when the new
Directive came into effect. The reasons for the reform
of the European law are numerous, but the European
Commission stresses the two most important ones. The
Directive 87/102/EEC regulated only some issues of the
consumer credit and the minimum protection standard
outside the border of the member countries. On the
other hand, the conditions on the credit market have
changed since the date of the acceptance of the Directive
87/102/EEC. These changes include the increased
number of different types and forms of credits and the
different behaviour of consumers.
pip - 7.2009, str. 94