The new Labour Act, passed by the Croatian Parliament in July 2014, determines in a new way a number of issues regarding labour relations in the Republic of Croatia. In view of the goals which should be achieved in practice through the application of the new Act, this article presents an overview of the particular provisions of the Labour Act which refer to temporary employment, duration of cancellation period, assignment of workers to other employees, a schedule of working time, overtime work and additional work, as well as the provisions regarding flexible forms of employment (e.g. work through mediation of the agency for temporary employment or work on the separate place of work). The author of the article also presents the explanations of the provisions of the new Labour Act, passed by the Croatian Government as the Proponent.
The new Labour Act, which became effective in August 2014, introduced some changes in the field of the contract on temporary employment. This article presents these issues, since the contract on temporary employment is one of the institutes of labour law which is most frequently changed. The reason why this institute is so frequently changed is for the lawmaker to prevent its abuse and to achieve more flexible labour relations. Although the Final Draft of the Labour Act (prepared in June 2014) does not stress the fact that there are changes in this field, and does not provide any explanations, there are certain changes and ambiguities. Unfortunately, it is not possible to offer a clear answer, neither a solution how to solve them. This article provides the corresponding solutions. Every person applying the new Act should independently decide on the attitude, until the relevant and prevailing attitudes become crystal.
The institute of expropriation represents one of the institutes by which the state through enforcement determines the relations with property holders in terms of property law in order to achieve common interests. The Act on Expropriation was passed in 1994 for the first time and since then it has been amended for four times. The new Act on Expropriation and Determination of Compensation defines in detail the procedure of expropriation, which requires a previous settlement of property issues of the real estate located in the area of the legally binding location permit and the determination of the compensation for the real estate which is to be paid to the owners for the expropriation of the real estate.
Autor: Dr. sc. Ljiljana MATUŠKO ANTONIĆ , dipl. iur.
Valuation of real estate is generally a process of creating a balance between the accuracy of results and the strength of argument. In order to avoid arbitrary, subjective, erroneous and unsound valuations, it is necessary to set up a regulatory framework and thereby reduce possible variations and achieve the comparability of valuations. The author of the article explains in detail the methods real estate valuation.
The author of this article analyses the issues in view of the new Act on Factoring, which was passed in July 2014. Factoring has thus been transferred from the category of non-designated contracts into the category of designated contracts – i.e. those legally regulated. According to the general definition, factoring represents short-term financing of receivables in goods based on an invoice and documents on goods. From the economic point of view, factoring is an alternative way of financing business entities through buying up receivables. In Croatia, factoring activities are performed by credit institutions and companies registered for factoring activities. Factoring may solve the problems of financing of small and middle-sized companies, which may have difficulties in finding other sources of assets. Accordingly, better regulations on factoring could be rather interesting for the Croatian economic environment.
The author of the article analyses the provisions and solutions stated in the new Family Act regarding property relations among spouses, common law partners, parents and children, and presents the new provisions regarding determination of the family law institute of support. This issue of the PIP Journal publishes the first part of the paper which comprises the analysis of the property relations and supporting spouses and common law partners. The second part will present the analysis of the provisions regarding property relations between parents and children and supporting children.
The Act on Amendments to the Distraint Act became partially effective in September 2014, whereas the rest becomes effective at the beginning of the next year. These are the first novelties of the Act since it became effective almost two years ago. The aim is to make a distraint process more effective, simpler and faster. The most important new provisions refer to the extension of the receipts expted from the distraint process (e.g. compensation for business trip costs and transportation to and from work), the introduction of FINA into the distraint process on real estate, the sales of real estate through e-public auction, improvement of the start.up of the distraint procedure, the institute of delivery and provision of data to the debtor, etc.
The authors of this article deal with the issues regarding the retroactivity in taxation law. The retroactivity occurs in the taxation law in the country and abroad. In Croatia, there have recently been certain attempts to tax income from non-independent work and dividends according to the legal regulations on retroactivity. Due to the importance of the above stated topic and always the current issues of income taxation, this article analyses the issue of retroactivity in the taxation law of the Republic of Croatia, the reasons for its introduction, the limitations of its application, the practice of the Constitutional Court of the Republic of Croatia and the viewpoints of the Ministry of Finances of the Republic of Croatia, i.e. the Tax Administration. By means of the comparative method, the authors analyse other legal experiences, the viewpoints on retroactivity in the taxation law, the reason for its application, the relevant norms and the court practice.
Autori: Doc. dr. sc. Ivan MILOTIĆ Domagoj PERANIĆ , dipl. iur.
Elektronički servis Porezne uprave u okviru sustava ePorezna omogućava svim poreznim obveznicima elektroničku predaju digitalno potpisanih obrazaca, pregled statusa poslanih i zaprimljenih obrazaca i uvid u porezno knjigovodstvenu karticu. Sustav ePorezna predstavlja stratešku odrednicu razvoja Porezne uprave i zadovoljava visoke standarde sigurnosti u prijenosu podataka, a poreznim obveznicima omogućava brže i jednostavnije izvršavanja poreznih obveza. Za korištenje sustavom ePorezna korisnik mora posjedovati kvalificirani digitalni certifikat, koji na temelju zahtjeva izdaje FINA, i minimalno preporučenu konfiguraciju računala te obaviti postupak registracije u Poreznoj upravi za dobivanje potrebnih ovlasti za rad. Koje su sve trenutačno dostupne elektroničke usluge kojima se mogu koristiti porezni obveznici, koji se obrasci moraju, a koji mogu dostavljati u Poreznu upravu elektroničkim putem te kako se obavlja ispravak digitalno potpisanog obrasca koji je prethodno poslan i uspješno obrađen, pročitajte u nastavku članaka.
Autor: Mr. sc. Mirjana MAHOVIĆ KOMLJENOVIĆ, dipl. oec.
The author of the article analyses the legal protection in the public procurement procedures, which is determined in the fourth part of the Act on Public Procurement. The corresponding provisions on the legal protection are comprised by 39 paragraphs of the stated Act. Taking into consideration all the valid administrative regulations on the legal protection, it can be concluded that the procedure of appeal in the public procurement may be classified as the most comprehensively and the most complex determined specific administrative procedure in the Republic of Croatia. It should be pointed out that the provisions on the legal protection stated in the Act on Public Procurement can also be applied to the legal protection in the procedure of giving concessions and the selection of the private partner in the projects of the public-private partnerships.
The aim of this article is to analyse the Amendments to the Act on the State Commission for Control of Public Procurement Procedures, which comprise an increased level of legal security, especially the provisions on the priceless value of the claims in the public procurement, which are as legal issues analysed through the available practice in administrative law and administrative courts.