Pravo i porezi

Pravo i porezi


Rokovi ispunjenja novčanih obveza prema odredbama Zakona o financijskom poslovanju i predstečajnoj nagodbi

pip - 10.2012, str. 3

Hrvatsko se gospodarstvo već dugo vremena bori s bizarnim rokovima plaćanja, no krajem prošle godine razmjeri i posljedice takva stanja poprimili su obilježja elementarne nepogode. Nelikvidnost je premašila 40 milijarda kuna pa se ovaj problem nastojao riješiti donošenjem Zakona o rokovima ispunjenja novčanih obveza (ZRINO) koji je, međutim, u devet mjeseci svoje primjene u praksi ostao „mrtvo slovo na papiru“. Od 1. listopada 2012. na snazi je (novi) Zakon o financijskom poslovanju i predstečajnoj nagodbi kao još jedan u nizu propisa kojim se nastoji osigurati učinkovitije funkcioniranje financijskog sustava i konačno rješenje problema nelikvidnost.
Stoga se u ovom članku, uz navođenje obrazloženja iznesenih u prijedlogu razmatranog Zakona, ukratko objašnjavaju rokovi u kojima će poduzetnici i osobe javnog prava nakon 1. listopada 2012. trebati ispunjavati svoje novčane obveze.

Contract Provision on Prohibition or Limitation of Performing Activities of Trade Representative

pip - 10.2012, str. 8
Contract Provision on Prohibition or Limitation of Performing Activities of Trade Representative A trade representative, as an independent entrepreneur, is principally free after the termination of the contract on trade representation, and may compete with the former employer and continue to operate with the previous clients, if it is not stipulated differently in the contract. After the termination of the contract on representation a trade representative may resume the competitive activities in relation to the former client, on his/her behalf and account or for a new client, using the business relations and connections which he/she made during the duration of the contract on trade representation. In such a case, however, the client will be interested to limit the activities of the trade representative with the clients who he/she was providing to on behalf of the client before the termination of the contract on trade representation, which would represent a competition to the former client. The author of the article explains the above stated issues in details. Page 8

Contractual Penalty

pip - 10.2012, str. 17
Although a contractual penalty is a rather old legal institute, which has been relatively thoroughly researched and interpreted in the legal theory and court practice, there are still a number of dilemmas and questions arising in the practice, which require from the professionals working in practice to investigate the older, but still current, solutions of such questions. This article presents the basics of the contractual penalty, its effects, the ways of contracting, the relation between the provision on the contractual penalty and the compensation of the damages, as well as the contractual penalty and the compensation determined by law. Page 17

Pre-Bankruptcy Settlement according to Act on Financial Operations and Pre-Bankruptcy Settlement

pip - 10.2012, str. 21
The author of the article analyzes the provisions of the pre-bankruptcy settlement and points to the rules regarding some additional obligations of the members of the management board referring to making a draft of the complex suggestion to start-up the procedure of the pre-bankruptcy settlement, including the cash penalties in case of violating the above stated rules. The long-awaited Act on Financial Operations and Pre-Bankruptcy Settlement became effective in October 2012. Most of its provisions (93 articles) refer to the procedure of pre-bankruptcy settlement. The authors point to the fact that a small number of the provisions of the Act actually refer to the financial operations of a company and the deadlines of settlement of cash liabilities, including the legal consequences of overdue payment of cash liabilities.

Latest Amendments to Companies’ Act

pip - 10.2012, str. 29
The latest Amendments to the Companies’ Act have comprised a large part of the Guidelines and Solutions of the European acquis communautaire in view of the company law and introduced some new solutions. The latest amendments introduced a new institute of a limited liability company into the Croatian legal system, which is mostly the topic of this article. It represents a sub-category of a limited liability company and can be established with a capital of 10.00 HRK. Accordingly, this amount is treated as a share capital of such a company (instead of the traditional share capital of a limited liability company, which amounts to 20,000.00 HRK).

Current Issues regarding Book on Decisions of Limited Liability Company

pip - 10.2012, str. 32
The author of the article analyzes some significant issues regarding the book on decisions of a limited liability company. In practice, there are often questions what a book on decisions is, which legal type of a company it refers to, who is obliged to keep it, what data are to be entered in it, who should be informed about it, etc. It is important to stress that a book on decisons is to be established by each limited liability company registered in the Republic of Croatia. It should contain all the decisions made at the assembly and the decisions made and delivered in writing by the company members. Page 32

Security of Obligations from Sales of Real Estate in Terms of Property Law (Part 2)

pip - 10.2012, str. 35
The authors of the article analyze various mechanisms of protection of the parties upon the sales and purchase of real estate in terms of property law. The first part of the paper referred to the insurance of the buyer’s receivables on transfer of property, whereas the second part deals with the insurance of the seller’s receivables regarding the payment of the price for the sold property. Such types of insurance appear more frequently in the practice due to the nature of the receivables and can be divided depending on whether they have been established before or after the transfer of property.

Individual Enactments of Public Legal Bodies Made according to Labour Act

pip - 10.2012, str. 48
The author of the article analyzes the significant issues regarding the forms and ways of intervention into the labour relation, especially the intervention of the labour inspectors. The intervention of the public legal bodies into the labour relation (as a private-legal relation in terms of contractual law) secures the application of the Labour Act and other regulations in the field of labour law and should especially act with the aim to protect the workers’ rights and to secure the functioning of the legal state in general. However, the Labour Act is still regarded mostly as a protectionist measure. It determines the minimum rights of the workers as a weaker party in the labour relation. Besides, this Act should encourage the collective negotiations and agreements, so that the parties could arrange their rights in a constructive way, taking into consideration their interests.

Sports Arbitrage

pip - 10.2012, str. 52
The author of the article analyzes the issues regarding a sports arbitrage as an amicable way of settling disputes. However, an overview of this dynamic topic does not comprise all the elements of the sports arbitrage. It should be pointed out that a substantial number of the sports arbitrage procedures are initiated due to the incompetence and lack of knowledge on the Sports Act and the sports law as a whole. The persons who perform duties in disciplinary commissions in various sports associations, sports leagues, especially in the small ones, are not competent enough to perform the stated procedures, neither to interpret the sports contracts, agreements and similar labour relations.

Beginning of Practice of Administrative Court in Rijeka (Part 3)

pip - 10.2012, str. 56
In the third part of the article the author presents an overview of some decisions made by the Administrative Court in Rijeka at the beginning of their practice. The decisions comprise the relevant issues in the administrative field, such as obtaining the Croatian citizenship, public procurement, injuries at work, issuing licenses for performing higher education activities and the tax status of a sole trader. The article also includes the example of the appeal of the court decision regarding the exemption of the judge in the proceedings made by the exempted judge and the decision on rejection of the claim due to the fact that there were no presumptions for conduct of administrative proceedings.

Statute of Limitations regarding Start-up and Conduct of Disciplinary Procedures against Civil Servant

pip - 10.2012, str. 62
The author of the article presents the definition of the statute of limitations and explains its existence, stressing the difference between the subjective (relative) and the objective (absolute) deadline, within which a disciplinary procedure against a civil servant may be initiated and conducted. After the historical and comparative reviews of the statute of limitations the author makes the conclusion that the law-maker in the Republic of Croatia has determined a sufficient deadline for the start-up and conduct of the disciplinary procedures and suggests to consider the possibility to prolong the deadline for start-up of the disciplinary procedure in the case of violation of duty with the characteristics of the criminal act. Such a deadline should be the same as the deadline for starting up the proceedings in the case of a criminal act. The author also suggests to stop the duration of the statute of limitations for particular cases.

Status of victim at European Court of Human Rights

pip - 10.2012, str. 67
The author of the article analyzes the issue of a victim at the European Court of Human Rights, i.e. its term, status and other significant issues, due to the fact that in many decisions the European Court determined that the claimer has a status or a position of a victim in view of violation of the rights and freedoms defined in the European Convention on Human Rights and Fundamental Freedoms. In these cases, the European Court determined the violation of the concrete Convention right by the courts or other state bodies, who signed the Convention, and recognized the active legitimacy of the claimer at the European Court and the justifiability of his/her quotes being the victim of such rights. There are many claims made to the European Court against the Republic of Croatia, in which the claimers stated they are the victims in terms of the Convention. Page 67

Domaća sudska praksa

pip - 10.2012, str. 93

Inozemna sudska praksa

pip - 10.2012, str. 102

Pitanja i odgovori

pip - 10.2012, str. 110

Pregled novih propisa

pip - 10.2012, str. 113
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)