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Pravo i porezi

Mjesec:

LIEN ON REAL ESTATE AS SECURITY OF EXPIRED TAX RECEIVABLES (I)

pip - 11.2011, str. 3
The authors of the article explain the issue of allowed establishing voluntary and non-voluntary (forced) court liens on real estate in order to secure expired tax receivables. They analyze in detail the institute of tax expiry, which is necessary to consider the allowed lien on real estate as security of expired tax receivables and to provide the answer to the question whether tax receivables still exist after tax expiry.

RELATION BETWEEN PREVIOUS AND SUBSEQUENT OWNERSHIP - FIDUCIARY

pip - 11.2011, str. 18
The establishment of the new legal system in the Republic of Croatia in the field of civil law is principally characeterized by the cancellation of the collective ownership. The other important changes comprise the transfer of the right to ownership (and other rights) in order to secure the receivables, including the new legal institutes of the previous and subsequent (fiduciray) ownership. In the author’s opinion the best solutions in this field have neither been found formally nor practically. In formal terms this is a rather unclear and unadjusted relation of a number of extremely important acts. In practical terms this is an unnecessary, unacceptable and illogical enactment of the unlawful disposal of the ownership of the previous owner. Page 18

TRANSFER OF CREDIT LETTERS

pip - 11.2011, str. 30
Among various types of documentary credit letters used in the international commercial practice, the transferable credit letters, analyzed in this article, are especially interesting due to their specifics. The possibility of transfer of some security of payment, which does not have the characteristics of marketable securities and correspondigly cannot be regulated by their methods, can cause a sceptic viewpoint. Their insufficient regulation in the practice certainly does not encourage the participants to use them. However, regardless of their specifics, which make them different from the standard documentary credit letter, and the sensitivity theiy bring in a business relationship, the transferable credit letters are extremely important in commercial business and provide a wide range of operations to the participants in such a business relationship. Page 30

ENTREPRENEURAL CONTRACTS – CONTRACT ON TRANSFER OF PROFIT

pip - 11.2011, str. 34
Entrepreneurial Contracts comprise a group of various types of contracts. The contract on transfer of profit is the type of the entrepreneurial contract according to which a limited liability company is obliged to transfer its total profit to another company. Such a contract is valid when it is confirmed by the company’s assembly which is obligated to make the transfer of profit. In case the other contract party is a limited liability company the validity of the contract requires the consent of the assembly of this company. The contract on transfer of profit deviates from the essential principle valid for limited liability companies, according to which the company’s assembly makes a decision on distribution of profit. The authorization of the company which transfers the profit comprises certain obligations. This contract party must cover each yearly deficit which arises in the company which transfers the profit during the duration of the contract. The contract should include the corresponding compensation to the external shareholders of the company which transfers its profit to another company. Page 34

CONTRACT ON LEASE OF CATERING FACILITY; CONTRACT ON REPRESENTATION BETWEEN HOTEL REPRESENTATIVE AND HOTELIER; FRANCHISE CONTRACT IN HOTEL BUSINES

pip - 11.2011, str. 40
Although they all have thier specifics and special obligations of the contract parties, the Contract on Lease of Catering Facility, the Contract on Representation between Hotel Representative and Hotelier and the Franchise Contract in Hotel Business are classified in the group of contracts together with the Travel Agent Contract on Hotel Services and Allotment due to the fact that in all the above stated contracts there is the particular party between the hotelier and the final beneficiary, such as a travel agent (in most cases), a lessor, a hotel representative or a franchisor.

EXSISTANCE OF CONTRACT ON PERMANENT EMPLOYMENT DESPITE SIGNING CONTRACT ON TEMPORARY EMPLOYMENT

pip - 11.2011, str. 45
The author of the article analyzes a case from the court practice in which the claimant (employee) required the determination of permanent employment status from the defending party (employer) with whom he repeatedly signed a number of contracts on temporary employment due to the fact that there were no reasons to sign contracts on temporary employment. According to the Labour Act the contract on temporary employment may exceptionally be signed if its cancellation is determined in advance by the objective reasons such as deadlines of completion of work or the ocurrence of a certain event. The employer may not repeatedly sign one or more contracts on employment, stated in the paragraph 1. of this article, with the same employee for the continuous period longer than three years. Page 45

PENSION INSURANCE: STEPPING DOWN FROM SECOND PILLAR AND INTEGRATION OF SUPPLEMENT INTO PENSION SUM

pip - 11.2011, str. 47
According to the new provisions of the Act on Obligatory and Voluntary Pension Funds and the Act on Pension Insurance Companies and Payment of Pensions Based on Individual Capitalized Savings the members of the pension funds, who voluntarily joined the obligatory pension insurance based on the individual capitalized savings (Second Pillar), have the possibility to step down from this type of the pension insurance. Accordingly, upon retirement they may realize and use the pension from the obligatory pension insurance based on the generation solidarity (First Pillar). The amount of their pensions will thus considerably be increased. The reason of the low amount of the pensions from the Second Pillar is mostly due to the fact that the period of payment and capitalization of the contributions in the obligatory pensions insurance based on the individual capitalized savings was too short as well as the low amount of the basic pension received from the obligatory pension insurance based on the generation solidarity.

USE OF RIGHTS BASED ON PARENTSHIP AND EXERCISING RIGHTS FROM PENSION INSURANCE

pip - 11.2011, str. 50
The rights based on parentship are determined by the Act on Maternity and Parental Subsidies in a unique way for all the persons insured in the system of the obligatory health insurance and the citizens of the Republic of Croatia or the foreign residents with the permitted permanent residence in the Republic of Croatia. Accordingly, parents and the persons who have the equal rights as parents (in marriage or a domestic partnership) may according to the above stated Act exercise the right to periodical subsidies (as the right of the parents not to work during a certain period – called leaves in terms of law –, sick leave and the determined time for child care) and/or cash subsidies (as remuneration of salary, cash compensation, cash aid and cash subsidy for a new-born baby on one-term basis).

Pravni status Državne komisije za kontrolu postupaka javne nabave

pip - 11.2011, str. 63
Autorica u članku analizira status Državne komisije za kontrolu postupaka javne nabave radi određivanja mjesta i uloge ovog tijela u našem pravnom sustavu, ali i radi davanja odgovora na pitanje ispunjavanja li ovo tijelo uvjete za priznavanje pojma suda u smislu europskog prava. Zbog toga se pravni status Državne komisije za kontrolu postupaka javne nabave razmatra kroz ispunjenje kriterija za priznavanje suda koje je u svojim presudama postavio Europski sud. Pitanje je osobito zanimljivo u uvjetima očekivanog pristupa u punopravno članstvo u Europskoj uniji. Određivanje tijela koje je ovlašteno uputiti prethodno pitanje Europskom sudu u postupcima javne nabave bitno je praktično pitanje jer se na taj način određuje krug tijela koja su ovlaštena pokrenuti prethodni postupak pred Europskim sudom radi tumačenja i primjene europskog prava. 1. Uvod

NEW ACT ON PUBLIC PROCUREMENT

pip - 11.2011, str. 70
In July 2011 the Croatian Parliament passed the new Act on Public Procurement. Most of its provisions become effective on 1 January 2012, whereas the other ones will come into effect on the accession date of the Republic of Croatia in the European Union. Although it represents an important regulation, a large number of its provisions has not substantially been changed. Accordingly, the author of the article presents a brief review of the important changes in the system of public procurement. Page 70

SOME DILEMMAS IN VIEW OF TRANSFER OF CONCESSION IN PORTS OPEN FOR PUBLIC TRANSPORT

pip - 11.2011, str. 79
The author of the article stresses the gap between the specific and the general law as well as some legal dilemmas regarding the transfer of concession in the case of a bankruptcy of the company performing the activities in the port areas which made large investments into maritime good. According to the Act on Maritime Good and Sea Ports from 2003, as lex specialis for the issue of concessions in the ports open for public transport, allows the possibility of the transfer of the whole concession or a part of the concession in the same volume and under the same conditions the concession was given with the consent of the concession holder. On the other hand, the Act on Concessions as lex generalis does not allow any transfer of concessions.

Domaća sudska praksa

pip - 11.2011, str. 115

Inozemna sudska praksa i stajališta

pip - 11.2011, str. 125

Pitanja i odgovori

pip - 11.2011, str. 131

Pregled novih propisa

pip - 11.2011, str. 135
Pretplatnik
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)