Pravo i porezi 11/2019

Usklađivanje zakona sa ZSDU-om
Zakon iz područja mirovinskog sustava
Zakon iz područja poreznog sustava
Zakon iz područja revizije i kontrole
Zakon iz područja statusnih prava građana
Zakon iz područja građevinarstva i prostornog planiranja
Zakon iz područja gospodarske i drugih komora
Zakon iz područja pošte
Zakon iz područja sustava zdravstvene zaštite, sustava socijalne skrbi i obrazovanje i znanost
Zakon iz područja sustava zdravstvene zaštite
Zakoni iz područja međunarodnog prava

Ten years after the problem of Swiss franc (CHF) credit problems and despite the ongoing procedure for the protection of collective interests and consumer rights and numerous individual court decisions, a large number of legal issues have remained unsettled, especially the issue of the effect of the conversion of such contracts into appropriate credit agreements in EUR in accordance with the strict rules of the Consumer Credit Act.
Under such circumstances, the Supreme Court of the Republic of Croatia rendered two auditor’s decisions in February and September 2019, addressing, inter alia, the question of the existence of a legal interest of the borrower (consumer) in conducting the procedure for determining the invalidity of certain provisions of the credit agreement in CHF. However, it turned out that the Supreme Court thus did not undoubtedly, finally and explicitly resolve the legal issue of the existence of a legal interest in conducting individual litigation to determine certain provisions of the credit contract in CHF null and void, including the repayment of sums paid under such a  contract if the beneficiary of that credit ( consumer) agreed to convert the credit into the  corresponding credit in EUR.
This article analyzes the viewpoints expressed in two decisions of the Supreme Court of the Republic of Croatia - decisions no. Rev 2221 / 2018-11 of September 3, 2019 and no. Rev 2868/18 of February 12, 2019.

The amendments to the general enactment and the correction of the general enactment are not mutually connected. Despite this fact, there are many examples in the Croatian legislature, where the amendments to the general enactment were deliberately conducted under the guise of correction.
Such an illegal practice initiated the author of the text to explain these two kinds of enactments, compare them and divide them in view of their purpose, the area of application, effects and admissability. It is pointed out that the correction may include some minior and obvious and non-meritory errors in writing, addition, declination, conjugation, etc. Whenever the question arises whether something is subject to change or correction, this in itself is a reliable test that indicate sinterfering in the meritum and the need to conduct the procedure to amend the general enaactment rather than correct it.

The Government of the Republic of Croatia proposed the new Act on the Amendments to the Act on Water Supply for Human Consumption, which introduces a new term of individual water supply.

Taking into consideration the fact that as of 1 Janary 2020 some activities of the state administration, which have so far been performed by the offices of the state administration in the counties, will be delegated to the administrative bodies of the counties, the author concisely presents the forthcoming changes in the system of the state administration and stresses the effect of such changes on the local and regional self-government. 

Taking into account the need for a clear division of competences between the Ethics Official and an Authorised Advisor in a state body, and based on the identified issues and those that have arisen in practice, the author in this article presents a division of their competencies, including the corresponding opinion of the Ethics Committee.

Taking into account the need for a clear division of competences between the Ethics Official and an Authorised Advisor in a state body, and based on the identified issues and those that have arisen in practice, the author in this article presents a division of their competencies, including the corresponding opinion of the Ethics Committee.

The author of the article presents and overview of the Act on Access to Web Sites and Software Solutions for Mobile Devices of Public Sector Bodies, which ensures the application of the obligations of the Republic of Croatia arising from the Directive 2016/2102. The stated Act regulates the requirements regarding the accessibility of websites and applications of the public sector bodies and the deadlines for compliance with the requirements.
Cash fines for offenders comprise the responsible bodies of the public sector and the responsible persons in these bodies.

The article presents a review of the new Rulebok on Promotion of Elementary School Teachers, High School Teachers, Professional Associates and Headmasters at Schools and Students Dormitories. After it became effective, the Rulebook on Promotion of Teachers at Elemetary and High Schools from 1995 was terminated.
The new Rulebook contains modern criteria for promotion, stressing the pedagogical competences and a successful work with students, the work on the projects in the field of education and improvement of the education system.

The change of the general measures and the correction of the general enactment have no connection with each other. Nevertheless, there are relatively many examples in the Croatian legal system where, under the guise of correction, changes to the general enactment were made.
Such a highly unlawful practice has prompted the author to explain in this article these two types of acts and to compare and distinguish between them in terms of purpose, scope, effects and admissibility. It is pointed out that the correction can only comprise the small and obvious and non-meritorious mistakes in writing, adding, declination, conjugattion, etc. Whenever the question arises whether something is subject to change or correction, this in itself is a reliable test that indicate sinterfering in the meritum and the need to conduct the procedure to amend the general act rather than correct it.

Stating the example of the practice of the European Court for Human Rights in the case Narodni list d.d. vs. the Republic of Croatia, the author points to the obligation of the judge to keep his/her reputation and the reputation of the judicial authority and not to question his/her unbiased approach and independence during the process, including the independence of the judicial authority.

Foreign citizens (citizens of the European Economic Area and the third countries) are free to set up companies on the territory of the Republic of Croatia, under the same conditions as those determined for the establishment of a company by the Croatian citizens. However, certain additional obligations of foreign citizens who set up companies in the Republic of Croatia arise from the regulations governing the residence and work of foreign citizens in the Republic of Croatia, and depend on whether the foreign citizens, as the founder of the company, will reside in the Republic of Croatia and on the  functions he/she performs in the established company.  Accordingly, the author of the article presents the conditions for residence and work of foreign citizens, the founders of a company, in the Republic of Croatia.

The right to the annual holiday is one of the institutes of the labour law which frequently causes a number of dilemmas. The court practice has recently been faced with the claims of workers for the compensation to be paid for the unused annual holiday in the longer period. In their claims, the workers refer to the practice of the EU Court in Luxembourg. The author of the text presents some decisions made by the EU Court, which should be analysed with regard to the application of the Labour Act in the case of the transfer of the annual holiday in the following year. 

The author of the article presents the issue of prohibition of competition of the employee with the employer, the institute of the labour law, the purpose of which is primaritly to protect the employer. This issue of PiP Journal presents the legal prohibition of the competition, whereas the article in the following issue will cover the contractual prohibition of competition, which is rather different from the legal prohibition of competition in view of its legal nature. The article also includes the current court practice regarding the legal prohibition of competition.

The Tax Administration employs a large number of trained officials working in the field of risk analysis and assessment in tax inspection who have a broad authority in collecting taxpayer information and documentation.
In the performance of their regular duties, tax auditors, tax inspectors and other government officials empowered to conduct tax inspection are in a special position not only in identifying tax fraud, but also in the cases of money laundering and financing of terrorism. They can assist in the fight against money laundering and financing of terrorism by reporting unusual or suspicious transactions in accordance with domestic legislation and procedures. It is they who will be the first to come up with indicators of unusual or suspicious transactions that they are obliged to report to the Office for the Prevention of Money Laundering and Terrorism Financing during tax inspection.

The Act on Maritime Goods and Seaports became effective on 15 October 2013. Since then there have been many inconsitencies and dilemmas referring to its contents and application. A maritime good, as the exceptionally important Croatia's natural resource, deserves and requires a totally new Act on Maritime Goods and Seaports, whereby the principle of sustainable development represents an imperative This principle means the existence of the balance between the need to preserve the natural area and the need to introduce precise measures and the strategic approach to its management.   

In the article, the author presents his arguments that the new normative solution of the partial cost litigation institute is partially vague, inconsistant and illogical. The author presens a relevant legal judicature regarding the solution of the litigation cost institute in the case of partial success in litigation, which has been used so far.

In motor liability law, the term "vehicle use" is very important, and since the compulsory motor liability insurance is governed by Directive 2009/103 / EC, the practice of the European Court of Justice is important for defining the term "vehicle use". Accordingly, the author analyzes in this article two important decisions of the Court that will affect the Croatian court practice well.

1. Organski zakoni u RH
2. Državni proračun i završni račun
3. Pravni interes
4. Određenost – odredivost – neodređenost činidbe
5. Stalni sudski tumači

II. Posebni porezi i trošarine

• Obavijest o poreznom statusu kombi vozila marke Renault
• Kriteriji za određivanje novog ili rabljenog motornog vozila sukladno Zakonu o PDV-u
• Uvoz proizvoda MAPACHO TOBACCO NICOTIANA RUSTICA 800 g za osobne potrebe radi korištenja u poljodjelstvu
• Vozilo INFINITI Q50
• Označavanje alkoholnog pića komercijalnog naziva „Sangria“
• Unos aditiva tarifne oznake KN 3811 90 00 90 iz druge države članice
• Pružanje usluga robinzonskog smještaja

• Promjena voditelja poslovne turističke agencije
• Upit vezan uz oglašavanje usluga na Internet stranici

Obvezno pravo

Prividan ugovor (čl. 285. st. 1. ZOO-a)

• Pobude zbog kojih je ugovor zaključen ne utječu na njegovu valjanost već ukoliko je nedopuštena pobuda bitno utjecala na odluku jednog ugovaratelja da sklopi ugovor, a drugi ugovaratelj je to znao ili morao znati, ugovor će biti bez učinka.

Stjecanje bez osnove (čl. 1120. ZOO-a)

• Zahtjev za isplatu naknade za bespravno korištenje predmetne nekretnine nije vlasničkopravne (stvarnopravne) naravi.

Ugovorna kazna (čl. 270. ZOO-a/91)

• Kako su stranke htjele takvu ugovornu kaznu, zbog značaja kojeg je rad tužitelja imao za tuženika, u svezi kojeg je tužitelju i ostavljen relativno kratak rok za dovršenje svih radova i ta kazna ugovorena “bez ograničenja ukupne visine”, u okolnostima konkretnog slučaja kazna nije “nerazmjerno” visoka prema njenoj prirodi i svrsi.

Naknada štete (čl. 1063. ZOO-a)

• U situaciji kada nedostaje osnovna pretpostavka za naknadu štete, a to je uopće postojanje štete, tužbeni zahtjev za naknadom iste je neosnovan.

Naknada štete zbog otkaza ugovora o radu (čl. 109. ZR-a/95)

• Okolnost što se poslodavac u nastojanju rješenja konfliktnog odnosa sa tužiteljicom kao radnicom poslužio zakonom dopuštenim sredstvom kao što je otkaz ugovora o radu, sve i ako se ovaj u postupku pred sudom utvrdio nedopuštenim, ne može se smatrati protupravnom radnjom, a koja bi rezultirala odgovornošću poslodavca za naknadu štete radniku.

Stvarno pravo

Predmet posjedovanja (čl. 10. ZV-a)

• Kada se govori o posjedu stvari za istaknuti je kako posjed nije stvarno pravo nego je faktična vlast glede stvari. Stoga, dio stvari koji je samostalan može biti zasebnim predmetom posjeda, ali to može biti i neki nesamostalni dio stvari.

Pravo na zaštitu posjeda (čl. 21. ZV-a)

• Pravo na zaštitu posjeda prestaje protekom 30 dana od dana kad je smetani saznao za čin smetanja i počinitelja, a najkasnije godinu dana od dana nastalog smetanja.

Otkup stanova na kojima je postojalo stanarsko pravo (čl. 370. ZV-a)

• Pravo vlasništva na stan kupac stječe upisom u zemljišne knjige nakon što se provede postupak u kojem će se prema posebnom propisu utvrditi oblik i veličina građevne čestice važne za redovitu uporabu zgrade.

Predstečajno i stečajno pravo

Nastavak postupka nakon predstečajne nagodbe (čl. 70. ZFPPN)

• Vjerovnik koji pravovremeno nije svoje potraživanje prijavio niti je sudjelovao u postupku radi sklapanja predstečajne nagodbe, protekom roka za prijavu potraživanja u tom postupku, više ne može, ne samo pokrenuti, već niti nastaviti voditi parnični postupak za utvrđenje odnosno ostvarenje tražbine nastale prije pokretanja postupka predstečajne nagodbe.

Stečaj potrošača (čl. 79. ZSP-a)

• Ne presumira se da svaka osoba ima u svom vlasništvu određene pokretnine, već je svaki vjerovnik koji tvrdi da potrošač ima određenu imovinu dužan svoje navode i dokazati, dostavljanjem dokaza iz kojih će sud utvrditi ima li potrošač i kakvu imovinu, a shodno utvrđenjima donijeti i odgovarajuće odluke glede poštenja potrošača.

Razlučni vjerovnici (čl. 38. SZ-a)

• Razlučni vjerovnici dužni su nadležnu jedinicu Financijske agencije u roku za prijavu tražbine obavijestiti o svojim pravima, pravnoj osnovi razlučnog prava i dijelu imovine dužnika na koji se odnosi njihovo razlučno pravo te dati izjavu odriču li se prava na odvojeno namirenje.

Otvaranje postupka stečaja potrošača (čl. 44. ZSP-a)

• Kako predlagatelj uz prijedlog za otvaranje postupka stečaja potrošača, nije sudu dostavio plan ispunjenja obveza, kojim bi predložio umanjenje neke obveze makar u dijelu, rokove isplate i način ispunjenja, to je, pravilnom primjenom materijalnog prava, predmetni prijedlog za otvaranje postupka stečaja potrošača trebalo odbac

Pravo društava – d.o.o.

• Primjeri iz aktualne sudske prakse o odnosu direktora i skupštine d.o.o.-a
• Nadležnost skupštine društva za uređenje naknade direktora
• Primjeri iz aktualne sudske prakse o radnopravnom statusu direktora d.o.o.-a

Pravo društava / Radno pravo – direktor d.o.o.-a

• Primjena općeg zakona o jednakom postupanju na direktora d.o.o.-a

Pravo društava / Porezno pravo – trošarine

• Građanska odgovornost društva za radnje koje je počinio njegov direktor

1. Otkaz za vrijeme „bolovanja“. Poslodavac ne može otkazati ugovor o radu radniku koji je pretrpio ozljedu na radu ili obolio od profesionalne bolesti, za vrijeme privremene nesposobnosti za rad tijekom liječenja ili oporavka. Međutim, ako nije riječ o ozljedi na radu ili profesionalnoj bolesti, nego je radnik privremeno nesposoban za rad zbog druge bolesti ili ozljede, poslodavac bi mogao radniku otkazati ugovor o radu ako za to postoji zakonom opravdani razlog.
2. Primjena mjera zaštite na radu. Zakonodavac je obvezao svakog poslodavca u RH, kako pravnu tako i fizičku osobu, neovisno o tome kojom djelatnošću se bavi, da u odnosu na svoje radnike organizira i provodi zaštitu na radu. Pritom nije od značenja koliko radnika poslodavca zapošljava pa tako i poslodavci koji zapošljavaju makar samo jednog radnika moraju organizirati i provoditi zaštitu na radu.
3. Registar stvarnih vlasnika. Stvarnog vlasnika (vlasnike) obvezni su, najkasnije do 31. prosinca 2019. godine, utvrditi i upisati u Registar sljedeći pravni subjekti osnovani na području RH: trgovačka društva te podružnice stranih trgovačkih društava, udruge, zaklade, fundacije i ustanove kojima RH ili jedinica lokalne i područne (regionalne) samouprave nije jedini osnivač.
4. Sukob interesa. Ako član uprave (direktor) društva s ograničenom odgovornošću sklapa pravne poslove s drugim trgovačkim društvom, a pritom to drugo trgovačko društvo zastupa njegov bračni drug, za sklapanje takvih pravnih poslova član uprave (direktor) mora imati suglasnost nadzornog odbora ili, ako u društvu nema nadzornog odbora, člana ili članova društva („vlasnika“).
5. Ugradnja sustava vatrodojave u okviru rekonstrukcije. Porezni obveznik upisan u registar obveznika PDV-a u Republici Hrvatskoj obvezan je platiti PDV kada mu se obave građevinske usluge kojima se smatraju usluge u vezi s izgradnjom, održavanjem, rekonstrukcijom ili uklanjanjem građevina, uključujući usluge popravka i čišćenja.
6. Usluga popravka kamiona od poreznog obveznika iz Slovenije. Porezni obveznici koji primaju usluge iz EU-a na koje se primjenjuje prijenos porezne obveze (mjesto oporezivanja prema sjedištu primatelja) obvezni su na primljene usluge obračunati PDV.
7. Obračun PDV-a na ugovornu kaznu stranom poreznom obvezniku. Kazna koja je sastavni dio Ugovora i koja se u slučaju neispunjenja ugovorne obveze zaračunava dužniku, predstavlja odštetu na koju se ne obračunava PDV
8. Neplaćeni dopust – maksimalno trajanje. Najdulje trajanje neplaćenog dopusta nije propisano Zakonom o radu pa ono može biti utvrđeno autonomnim aktom poslodavca ili poslodavčevom odlukom.