The Register of Promisory Notes and Blank Promisory Notes, as a central institute analyzed in detail by the author of this article, is defined as an entry containing the data on the person who issued them, the type of the promisory note, on whose behalf it was issued, if the guarantee exists for the liabilities stated in the promisory note or a blank note and who has made such a guarantee, the amount of the liabilities i.e. the highest amount which can be entered in it, the data on the public notary who confirmed this document, the date and the business number of the confirmation. The above stated Register is kept by the Croatian Chamber of Public Notaries. The obligation of entry of promisory notes into the Register is determined by the Distraint Act.
Autor: Doc. dr. sc. Gabrijela MIHELČIĆ , dipl. iur.
Despite all the efforts made by the EU institutions in order to create a theoretically acceptable legal framework of VAT taxation of the transactions defined as e-services, there are still a number of problems when dealing with such cross-border transactions. The taxation is possible only if the practical application of the regulations in terms of tax law is possible. Accordingly, the legal framework of the European Union referring to the VAT taxation of e-services is extremely important. The author of the article presents this framework and stresses the key and open theoretical issues which the institutions of the EU and the member countries are faced with. A special attention is paid to the regulations on the place of taxation, a key institute of VAT taxation of cross-border transactions.
The author of the article analyzes some essential issues regarding the institute of transfer of the contract on employment to the new employer according to the Labour Act. According to this Act, in the case of the change of the status or a legal business, a company, a part of a company, an economic activity or a part of an economic activity, which retains its economic unity, are transferred to a new employer, all the contracts on employment of the employees working in such a company or a part of the company, or an economic activity or a part of an economic activity which are the subject of the transfer, are transferred to the new employer, too.
Under the present circumstances of massive layoffs, the institute of severance payment plays a very important role. Such a palliative measure is expected to alleviate serious consequences of dismissal to a certain extent. A severance payment may be determined as a cash amount paid by the employer to the employee who has been made redundant, which alleviates the serious consequences the employee has to face with. Severance payment may be based on the Labour Act or on the specific autonomous enactment – the collective agreement, the labour rulebook or the contract on employment. The author of the article deals with the main issues regarding severance payment.
The author of this article analyzes the theoretical overview of the labour law and its place and role in the creation of the social state. The social security is the protection ensured by the society to its members through various public measures against economic and social misfortunes, which would affect them due to the loss or a substantial reduction of their income caused by the illness, maternity leave, injury at work, malpractice, disability, old age or death, and ensures medical care and help. Accordingly, the social security cannot be observed separately from labour relations and labour law. Besides, today it is more than ever evident that the social market-oriented economy should become a model of the social, political and economic development. In the conditions when the flexibilization of working realtions has become a dominant model of the market-oriented economy, the issue of the social security represents an important issue of the working policy and labour law.
U prošlom broju časopisa Pravo i porezi dan je prikaz osnovnih izmjena i dopuna novog Zakona o upravnim sporovima. U ovom broju našeg časopisa nastavljamo s analizom novosti vezanih za opcije rješavanja upravnog spora presudom bez održavanja rasprave.
The author of the article analyzes some essential issues regarding the new Act on Recovery of Public Institutions, which was primarily passed in order to solve the problems in the field of health care i.e. the health care institutions founded by the units of local and regional self-government and the towns, as well as to solve the evident losses in the operations of the health care institutions founded by the units of local and regional self-government. The above stated Act was a necessity in order to achieve the financial stability of the public institutions whose losses cannot be covered by their founders neither can they settle the financial liabilities within the legally determined deadlines, so that such public institutions could operate according to the corresponding regulations.
The Amendments to the General Taxation Act, which became effective on 21 July 2012, introduced the responsibility of the persons who run the operations of the company and the affiliates, the responsibility of the members of the company and the responsibility for misuse of the rights. Thus, the personal responsibility has been determined for the members of the management board and the executive directors for tax liabilities of the company they manage. The article analyzes the question whether the above stated provision can be applied retroactively on the tax liabilities of companies up to 21 July 2012 or only after this date. The article also deals with the regulations on submission of the tax return form.
The authors of this article present an overview of participation of employees in a company’s management, including the possibility that decision-making and participation of employees are performed through the work of trade unions in particular companies. The authors analyze this issue taking into consideration the provisions of the Labour Act and the Companies’ Act as well as the supra-national legislation and the specific acts in the European legislation which have been implemented in the Croatian legislation regarding this field.
Autori: Doc. dr. sc. Hana HORAK, dipl. iur. Dr. sc. Kosjenka DUMANČIĆ , dipl. iur.
This paper presents the development of the European Union policy in combating late payment from its inception nearly twenty years ago to adoption of the Directive 2011/7/EU on Combating Late Payments in Commercial Transactions in February of 2011. The influence of this directive on specific provisions of the current proposal of the regulation on Common European Sales Law is being examined. The indication of possible future development of policy to combat late payment in the European Union is also given in the paper.