Pravo i porezi

Pravo i porezi


Basics of (International) Transfer Prices

pip - 1.2013, str. 3
The author of the article analyzes the institute of transfer prices, which has represented a current issue in the past few years due to the increasing globalization and the connection of various multi-national economic entities in view of their taxation treatment. The determination of the clearing prices is primarily influenced by the effective tax burden. Therefore, multi-national companies are trying to transfer their profits into the countries which have a lower tax burden, whereby the institute of transfer prices becomes especially important.

Legal Viewpoints of Fiscalization

pip - 1.2013, str. 8
The author of the article analyzes the essential issues of fiscalization, i.e. the beginning of application of the Act on Fiscalization in Cash Transactions, which has attracted a rather big attention of experts and general public. It has been observed that the number of imprecise and completely incorrect information was extremely large. Therefore, the public has obtained the wrong picture of the future application of such a regulation in practice. In addition, the title of the regulation itself is a little bit vague – the persons obliged to apply the provision of the Act on Fiscalization in Cash Transactions are also those who do not operate with cash. Its complete application should be provided by the internet stores too, which receive payments by credit cards only. The part of the regulation regarding marking an invoice is to be applied to practically all the economic entities. In general, the solutions applied in practice differ from country to country. Basically, there are two main types of fiscalization: the introduction of the fiscal cash registers – special devices (hardware solution) or the establishment of the system of controlling the issuing of invoices (software solution).

Novelties in Bankruptcy Act

pip - 1.2013, str. 17
After passing the Act on Financial Operations and Pre-Bankruptcy Settlement, the Amendments to the Bankruptcy Act were adopted and published in the Official Gazette of the Republic of Croatia in December 2012. The Amendments became effective in December 2012 and have been applied on the procedures started afterwards. The novelties were adopted according to the Draft of the Act on Amendments to the Bankruptcy Act. The author of the text presents the new provisions introduced in the bankruptcy procedure. Among other things, such novelties of the Bankruptcy Act removed the inapplicable provisions and the provisions which slowed down the bankruptcy procedure and made it ineffective, and introduced some new regulations aimed at better procedural discipline, resulting in a higher efficiency of the bankruptcy procedure.

Amendments to Act on Administrative Disputes

pip - 1.2013, str. 26
The new Act on Administrative Disputes, which became effective at the beginning of 2012, was already changed by the Act on Amendments to the Act on Administrative Disputes, which came into effect in December 2012. The author of the article presents the main changes and amendments to the above stated Act. For decades the administrative dispute used to be decided by the council of three judges. Now, it has been replaced by one judge only, without exceptions. This change refers to the administrative dispute of the first instance, governed by the administrative courts in Zagreb, Osijek, Rijeka and Split. The High Administrative Court has retained the council of three judges when it decides on the appeals against the decisions made by the courts of the first instance or the administrative case which is legally determined to be under authority of such a court in order to evaluate the legality of the decision, which means that it makes a decision in the first and simultaneously the last instance of the administrative magistracy.

Reprezentativnost za kolektivno pregovaranje

pip - 1.2013, str. 28
Autor u članku prikazuje pravno uređenje kolektivnih pregovora i kolektivnih ugovora u Republici Hrvatskoj, a s obzirom na reprezentativnost za kolektivno pregovaranje. Riječ je o uređenju iz Zakona o kriterijima za sudjelovanje u tripartitnim tijelima i reprezentativnosti za kolektivno pregovaranje koje se tiče formalne pretpostavke za vođenje kolektivnih pregovora s ciljem sklapanja kolektivnih ugovora kod pojedinačnog poslodavca ili na drugoj razini ili području. Opisuje se uređenje Zakona o radu te se daje osvrt nakon donošenja Zakona o kriterijima za sudjelovanje u tripartitnim tijelima i reprezentativnosti za kolektivno pregovaranje. Istražuju se i praktične implikacije ovih Zakona.

(Inter)Shareholders’ Contract – Current Issues and Dilemmas

pip - 1.2013, str. 38
The authors of the article analyze in an interesting and detailed way the issues regarding inter-shareholders’ contracts in comparative regulations, as well as the legal regulations of inter-shareholders’ contracts within the framework of the Croatian legislation and practice. In the Croatian legislation such a contract is not defined as a specific type of contract. The fact that such a contract has so far been rather rare in the domestic practice, as well as the secret content of the contract between INA and MOL makes its research within the domestic legislation even more difficult. Although the analysis of such a contract would be interesting from the viewpoint of determination the basic characteristics of inter-shareholders’ contracts in practice, it is not possible to make any general conclusions, since there exists only one contract of such a type. However, such a fact does not prevent the authors to provide a number of answers regarding inter-shareholders’ contracts within the framework of the Croatian legislation and practice, based on the experience and valid regulations.

Relationship between Invalid and Non-Existing Contracts – Comment on Court Decision

pip - 1.2013, str. 46
A contract which is opposed to the Constitution of the Republic of Croatia, the forced regulations or the company’s morale is principally regarded as invalid (with some exceptions). Besides, according to the law such a contract is not considered to be signed in particular cases. On the other hand, none of the regulations contains the provisions on the non-existing contracts, which is completely justifiable due to the fact that in legal terms such non-existing contracts do not exist. However, the persons who prepare a statement of claim sometimes do not take care of the different legal protection in the case of contract invalidity and in the case when the contract is considered not to be signed. Accordingly, in both cases they require from the court to determine that the contract does not have any legal effects, i.e. that it is invalid. Based on the court practice, the author of the article explains the above stated issues on concrete examples.

Contract on Additional Activity (Amateur Contract)

pip - 1.2013, str. 49
The contract on the additional activity i.e. the amateur contract in sports provides the opportunity to make additional earnings to athletes who did not continue or realize their professional career out of a number of reasons. Such a contract enables primarily a legal security and a kind of legal protection in view of fulfilling the obligations by the sports clubs to amateur athletes, whose number has lately been increasing. The author of the article presents a sample of such a contract and analyzes its term and presumptions, the issues regarding signing and terminating such a contract.

New Provisions regarding Confiscation upon Consent of Debtor

pip - 1.2013, str. 53
Confiscation upon the consent of a debtor can be determined as a private document certified by a public notary, in which a debtor may give a consent to confiscate his/her salary or other permanent cash receipts, except those exempted from the distraint procedure, in order to settle the creditor’s liabilities. The above stated institute has been determined in the previous and the new Distraint Act. Due to the fact that it has been used in practice for many years and considering its topicality, the author of the article analyzes this institute in details.

Tax (Non)-Benefits and Specifics in Particular Cases of Acquisition of Real Estate

pip - 1.2013, str. 57
The article analyzes the specifics and the rights and obligations of all the participants in the acquisition of property by donation and inheritance, and by signing the contract on life-time support and the contract on support until death. The review is based primarily on the analysis of the provisions of the Act on Obligatory Relations, the Inheritance Act and the Land Registration Act as well as on the Capital Transfer Act as the basic regulations which govern or governed such matters, with a special emphasis on the specifics regarding the form and content upon signing, changing or terminating the contract. In view of the Capital Transfer Act, the article deals with the taxation and legal aspects, obligations and consequences for both contract parties as tax payers. A large number of clients are namely not familiar with the acquisition of real estate, whereby cash is not the only way of paying the given property, although in such a case a certain legal business is regarded as chargeable (for example, the contract on support until death).

Operational Risk – Comparative Overview of Current Regulations

pip - 1.2013, str. 65
The article presents the regulations regarding the operational risk defined by the Basel Board, the Directives of the European Union on the capital requirement and the legal regulations in the Republic of Croatia which comprise the issue of the operational risk. The interest in operational risk has considerably grown in the banking sector in the past twenty years, which resulted in the increased risk profile of banks as well as the participation of the operational risk and losses caused by it. The importance of such a risk and its substantial impact on the loss amount and the introduction the obligation of calculating the capital requirement for the operational risk was recognized by the Basel Committee on Banking Supervision in the New Basel Capital Accord-Basel II, known as Basel II, which requires from the banks to keep the additional amount of capital for the operational risk.

Domaća sudska praksa

pip - 1.2013, str. 89

Inozemna sudska praksa

pip - 1.2013, str. 104

Pitanja i odgovori

pip - 1.2013, str. 111

Pregled novih propisa

pip - 1.2013, str. 115
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)