The author of the article presents a brief review of the taxation system of the USA. Due to the existance of the various levels of tax authorities, authorized for introducing and collecting of taces, it is necessary to analyse the constitutional authority of taxation. The article presents a review of the taxes on the federal level, in which the income tax of physical persons play the most important fiscal role and is the most complex one. In view of the state level and lower levels of tax authorities, the most important is the property tax as the refelecton of the accepted concept of the local autonomy. In order to simplify the taxation system and to make it more efficient, the tax reforms are expected.
Zakonom o osobnom identifikacijskom broju koji je u primjeni od 1. siječnja 2009., osobni identifikacijski broj definiran je kao jedinstvena i obvezna oznaka svake osobe u pravnom sustavu Republike Hrvatske (dalje u tekstu: RH). S obzirom na to da se u pravnom sustavu RH pojavljuju i strane osobe kojima je za određene postupke potrebno odrediti i dodijeliti osobni identifikacijski broj, ovim se člankom nastoji odgovoriti na problematiku stranih osoba u sustavu osobnoga identifikacijskog broja uz najznačajniji prikaz Izmjena i dopuna Pravilnika o osobnom identifikacijskom broju.
1. Uvod
2. Strane osobe i povod za praćenje
3. Postupak dodjele OIB-a stranim osobama u Poreznoj upravi
4. Izmjene i dopune pravilnika o OIB-u
5. Osobni identifikacijski broj i strane osobe – primjeri iz prakse
6. Zaključak
The author of the article analyses all the relevant issues regarding the determined minimum salary as the employee’s (un)conditional right. The determined minimum salary actually represents a defence against the employer who would determine the salary arbitrarily, which cannot satisfy the employee’s basic needs (neither the needs of his/her family). The conventions of the International Labour Organization regulate these issues. The Act on the Minimum Salary does not include the right to the minimum salary regardless of the results of his/her work. The principle of the equal salary for the equal work is applied here, too. This issue has not been determined by the Labour Act, either.
The author of the article presents the way and the conditions under which the employer has the right to terminate the contract on employment due to business circumstances. The reasons may be various – economic, technical or organizational or the fact that the need for the particular activities performed by the employee does not exist anymore or the employer is forced to reduce the volume of the business activities and business expenses. The employer should take into consideration the employee’s rights in the case of termination of employement as the final means (ultima ratio) due to various business reasons,
The author of the article analyzes a case from the court practice regarding a disputable legal issue. It refers to the question whether, according to the General Civil Code it is acceptable to acquire the ownership of the real estate based on the legal business without registratin of such ownership in the Land Register, if such a legal business has been completed. The article states that such a legal viewpoint is still accepted in the court practice.
Interests in the Croatian legislation are not determined by one regulation, neither in a unique way. In the Republic of Croatia they are generally determined by the Act on Obligations, whereas the specifics are regulated by the Act on Consumers’ Crediting and the Act on Financial Operations and Pre-Bankruptcy Settlement. Under such circumstances, the addressee can hardly know which act to apply in a concrete case. The author of the text analyses the issue of interests and interest rates in a consumer-creditor relationship. The article New Determination of Interests in Republic of Croatia – New Provision of Act on Obligation from 2015, published in this Journal no. 7-8/15, also presents the issues on interests. All the interest rates presented in this article are valid for the period from 1 August 2015 to 31 December 2015.
The author of the article presents the most relevant amendments to the Criminal Act from May 2015. The amendments changed the crime act of embarrassment, to which there were a number of compalints and problems in the practice. Such an act is now called the crime act of serious embarrassement. After two and a half years the acts of the violent behaviour and the family violence are included again with new modalities. The penalties for the most common crime acts such as the theft and the serious theft were reduced, as they were regarded as too high and inapplicable in the practice. The Amendments also introduced the non-obsolescence of the crime act of manslaughter and defined the unspecified values for some crime acts.
The author of the text analyses the assignement of the business stake in a limited liability company according to the Contract on the Assignment of the Business Stake. The article states all the legally relevant documents regarding the assignment of the business stake and various status changes, i.e. the changes of the relevant data. It includes the practical examples of the decisions and statemens, such as the Decision on the Recall and Appointment of the New Management Board Member, i.e. the Director, the Statement on the Acceptance of the Appointing the Director, the List of all the Company Members and Business Stakes, the Decision on the Changed Company Hedaquarters, the Protocol on the Certified Signatures by the Management Board Members. The author also spresents the example of the Contract on the Assignment and the procedure necessary to register the changed data and to regularly carry out the assignment of the business stake.
The author of the article analyzes certain legal issues regarding administrative disputes according to the Act on Local and Regional Self-Government. The article presents the diversification of the real competence within the administrative courts, the protection in the procedures regarding the appeals according to the Act on General Administrative Procedure, the capacity to sue in the administrative dispute, making a claim, participatin in the dispute, including the examples of various types of claims submitted in such disputes.
The author of the article analyses the issue of passing enactments by the authorized entities, public bodies and its parts. The author also states the opinion that the entities authorized for passing the specific enactments should subject to sanctions, if this has not been completed in the legally determined deadline or after the expiration of the legal deadline.
The author of the article analyzes the issues regarding the status changes of public institutions in general and the status of the employees in such institutions in view of labour law. Due to the changed status of a public institution (takeover, merger, division) the question arises regarding the status of the employees who work in such an institutions. According to the Labour Act this is regulated by the institute of the contract transfer to the new employer. Therefore, if the changed status implies the transfer of the economic activities or a part of the economic activities to the new employer, who keeps the economic unity, all the contracts on employment of the employees performing such economic activities are transferred to the new employer.
According to the Act on Salaries of Judges and Other Judiciary Officials, the salary base for the calculation of salaries of judges and other judiciary officials has so far been determined by the Decision of the Government of the Republic of Croatia. Last year the Constitutional Court of the Republic of Croatia cancelled one provision of the above stated Act and ruled that the base for the calculation of salaries of judges and other judiciary officials is not to be determined by the Decision of the Government of the Republic of Croatia anymore, but the majority in the Parliament according to the Act proposed by the Government of the Republic of Croatia. According to the author’s opinion, the body who proposes the change of the salary base should be changed. The proposal should be made by the Government Judicial Board or the State Judicial Council, including the opinion of some other body, for example, the Government Board for Finances.
