The new Bankruptcy Act, which was adopted in June 2015, becomes effective on 1 September 2015.The Act contains 446 articles which include the regulations pre-bankruptcy settlements and the amendments to the existing regulations on bankruptcy. The new regulations on pre-bankruptcy settlement are implemented in the new Act, too. Due to the fact that the old Act from 1996 was changed seven times, the law-maker decided to propose the new Act. However, in view of bankruptcy the existing provisions were just amended, whereas the provisions on the pre-bankruptcy procedure were substantially changed. The article presents the new regulations on pre-bankruptcy settlement and points to the new provisions regarding the pre-bankruptcy procedure.
The notice period, which starts on the date of the submission of the termination of the contract of employment should be stated in the contract on employment. This is different to other acts, which determine that the period of notice starts on the date which follows the date of the delivery. Both, the employee and the employer should consider the stated period. In the case when such an information cannot be provided in the time of signing the contract on employment, i.e. te submission of the receipt, the contract should contain the provision on the way of determining notice periods. It should be pointed out that the legal practice is faced with a number of dilemmas upon the application of the new provisions regarding notice periods. The competent ministry does have the opinion on the issue, in contrast to the courts, due to the fact that the new Labour Act has been applied for a short time. The author of the article presents the interpretation of the specific situations according to the above stated Act.
The author of the article presents the international and European regulations regarding employees’ rights to the protection of their claims in the case of the employer’s insolvency. The article provides the examples of implementation of these regulations in the national legislations of the EU member states, including the Croatian legislation.
The fulfillment of obligations in obligatory and labour relations is a fundamental issue, especially in voew of the law on obligations and the labour law. Contract relations, in which two parties are involved play in the civilised society an important role when performing everyday activities and meeting people’s needs. Contracts are signed, in order to be realized, whereby the fulfilment of the corresponding obligations is important. The author of the text presents the above stated issues and analyzes some key and interesting points in these legal relations, without the intention to completely analyze them, due to the fact that this is impossible to do in one article.
The new provision of the Act on Obligations from 2015 represents its most important change. The purpose of the adoption of the new provision was the new regulation of the legal interests and interest rates in the Act on Obligations, in order to comply these issues with the Act on Financial Transactions and Pre-Bankruptcy Settlement. The new provision has introduced a new way and a new basis of their calculation in the Act on Obligations (the average interest rate on the credit balance granted for the period longer than a year to non-financial companies calculated for the reference period prior to the current semi-annual period). Accordingly, the discount rate of the Croatian National Bank, used as the basis for calculation, is not to be applied in the Republic of Croatia anymore. The article presents a detailed overview of the new provisions regarding the determination of interests in view of the Act on Obligations, the Act on Financial Transactions and Pre-Bankruptcy Settlement and the Act on Consumer Crediting. The article also contains the tables of interests, interest rates, legal relations and addressees who the new interest regime refers to.
Njemačko je Savezno ministarstvo financija prije više od godinu dana na svojim internetskim stranicama objavilo publikaciju pod nazivom „Oporezivanje imovine“ (Besteuerung von Vermögen). Posrijedi je financijsko-znanstvena analiza koju je izradio Znanstveni savjet pri Saveznom ministarstvu financija. Članovi Savjeta su sveučilišni profesori s različitih njemačkih fakulteta (više od 30 sveučilišnih profesora). Budući da je oporezivanje imovine, u kontekstu najavljenog oporezivanja nekretnina u nas, aktualna tema, u nastavku autor daje skraćeni i prilagođeni prijevod analize na hrvatski jezik.
1. Uvod
2. Postojeće stanje
3. Ciljevi i učinci oporezivanja imovine
4. Međunarodno porezno planiranje na području poreza na imovinu
5. Troškovi ubiranja
6. Zaključak
The second part of the article continues with the analysis of tax inspection, as one of the ways of administrative i.e. inspection control. It is pointed out that the tax inspection is a part of the tax-law relationship in which the tax body conducts the procedure in order to check and determine the facts important for taxation of tax payers and other persons. Such an inspection can be performed by tax auditors, tax inspectors and other civil servants authorized for tax inspection.
This paper aims to present multilateral interchange fees in the payment system by payment cards, how the interchange fees can have negative effect on competition and on functioning of the internal market. It also presents diverse situations in the payment card systems in the EU Member States. The paper further explains the provisions of the newly adopted EU Regulation 2015/751 of the European Parliament and of the Council of 29 April 2015 on interchange fees for card-based payment transactions. The new EU Regulation attempts to solve the established deficiencies of multilateral interchange fees on the EU level by setting the maximum amount of interchange fees for consumer debit and credit cards. Finally, the paper provides a short overview of the analysis of card based payment system in Croatia which shows that national interchange fees for card payments are somewhat higher in Croatia than in other EU Member States.
The concept of execution of the decision of the administrative court, determined by the basic text of the Act on Administrative Disputes, has been precisely amended. The article provides an overview of the amended text of the above stated Act regarding the execution of the court decision, the basic elements of the execution system, the comparison of the execution and the litigation of the new administrative dispute on the same administrative subject, the systematisation of the subsequent applicability of the specific norms of the Act on the General Administrative Proceedings, a few procedural instructions and the basics of the execution of the decisions made by the court of the second instance. The article includes the examples of three claims for execution of the decision made by the administrative court.
The Act on Identity Card from 2015 determines a legal frameworkd for issuing identity cards defined as electronic public documents. Such a legal determination of the identity card as an electronic public document is important for the improvement of the system of the state IT infrastructure. An identity card, issued electronically, enables an easier way to obtain the relevant certificates for the persons who participate in legal transactions and procedures with the authorized bodies, using the temporary methods of electronic communication.
The management of the company runs the company’s operations and is responsible for the legality and regularity of such operations. Although the economic, and especially the Government’s tax policy, does not contribute to the development of economic activities, the leverage and insolvency of the company is frequently caused by the irresponsible management and the passive supervisory board. Accordingly, the author of the text presents the presumptions for the election and appointing the members of the supervisory board, the authority of the supervisory board and the responsibility of their members for the damages caused to the company and its creditors.
The new Act on Pension Insurance has introduced a large number of changes in the system of pension insurance based on the generation solidarity. The author of the text presents the most important provisions of the new Act on Pension Insurance referring to the measures to keep aged persons in the labour system.
