Pravo i porezi 5/2019

1. Act in the field of supervision of financial activities
2. Act in the field of Companies Law
3. Act in the field of customs system
4. Act in the field of urban planning
5. Act in the field of civil engineering
6. Act in the field of health protection
7. Act in the field of social care system
8. Act in the field of international law

New Amendments to Companies Act and Act on Court Register
The new Amendments to the Companies Act and the Act on Court Register became effective, which has enabled the compliance of the Croatian legislation with the EU regulations regarding the support of the long-term participation of shareholders. 
The Amendments to the Companies Act comprise more than 90 paragraphs, most of which became effective on the date when they were published in the Official Gazette.
The author of the article points to the amendments regarding a limited liability company.

1. Introduction
2. Amendments to general provisions
3. Amendments to the regulations on a share holding company – summary, review
4. Amendments to the regulations on a limited liability company
5. Amendments to the Act on Court Register
6. Final notes

The author of the article analyses the current and recent court practice as well as the relevant legal regulations referring to the effect of conversion of the credits denominated in Swiss Francs and those in Croatian Kunas with a foreign currency clause in Swiss Francs.

1. Legal regulations on conversion
2. Final Decision of the High Commercial Court of the Republic of Croatia no. 43 Pž-6632/2017-10 from 14 June 2018 and the conversion according to the Act on the Amendments to the Act on Consumers Crediting
3. Directive of the Council 93/13 EEC and the Verdict of the European Court regarding the case C-118/17 from 14 March 2019
4. Can the ‘Hungarian case’ be regarded as the same as the ‘Croatian case’
5. Can clients (credit users) make groundless claims for acquisition to banks after the completed conversion   
6. Clients (credit users) who have (not) accepted the conversion
7. Statute of limitations
8. Conclusion

Second Amendment to Act on Consumers Protection
The author of the article analyses the Second Amendment to the Act on Consumers Protection. Although its contents are not substantial, it should be taken into account that in the past ten years the legal framework of consumers protection has become one of the most important issues in operations of companies and other entities which operate with citizens and that its application has serious consequences in the Croatian practice.

1. Relationship between consumers and sellers
2. Changes of legal regulations regarding price labelling
3. Advisory body and commission for consumers’ complaints
4. Other changes
5. Conclusion

Price of Water Supply Services according to Bill
The new Act on Water Supply Services is about to be passed. It regulates the price of water supply services in a different way. The price should comprise a variable part, a fixed fee and a water quality. Besides the above stated Act, the Act on Financing Water Supply is also to be amended in the part referring to the fee for development, which should enable further investments in this area.
The article presents the changes of the above stated Acts.    

1. Introduction
2. Price of water supply services
3. Decision on the price of water supply services
4. Fee for development
5. Determination of the price of water supply services in the transitional period
6. Supervision of the prices of water supply services

Act on State Inspectorate – Duties and Authorities of Inspectors upon Realisation of Inspection
The author of the article presents a brief review of the new Act on State Inspectorate and stresses the duties and authorities of the inspector upon inspection activities.

1. Introduction
2. Scope of work of the State Inspectorate
3. Inspections of the State Inspectorate
4. Scope of work of recently established inspections
5. Internal organisation and management
6. Duties and authorities of inspectors
7. Sanctions

In the first part of the article, the author explains the legal regulations regarding  coordinating bodies of the co-operative, other cooperative bodies, assembly of co-operatives, structure of the assembly, assembly jurisdiction, assembly meetings, authorization, form and time, place and time of sessions, agenda, the  universal assembly, the president of the assembly, the right to participate, the right to submit proposals, other members' rights, the quorum, the decision-making at the assembly of the co-operative, the right to vote at the assembly, the voting through the proxy, the exclusion of the right to vote, the voting method, the minutes of the work of the assembly, the invalidity and voidance of the assembly for filing a lawsuit in case of the invalidity and voidance of the assembly’s decision.

1. Introduction
2. Coordinating bodies of the co-operative
3. Assembly
4. Instead of conclusion

The authors of the article analyze the current model of sea beaches management in the form of concessions and concession approvals for the economic use of seaside beaches as a part of a maritime asset. In this article a special attention is paid to the issues of mutual relations of applicable sources of the national and European laws.
Accordingly, the authors also present the practice of the EU Court in the related cases of Promoimpresa and Melis and try to consider how the views of the EU Court in these cases influence the Croatian model of sea beaches management.

1. Introduction
2. Basic concepts
3. The problem of the relationship between the relevant sources of law
4. Concession and concession approval procedure
5. Issues opened by the decision in the cases of Promoimpresa and Melis
6. Conclusion

New Labour Legislation within European Pillar of Social Rights
In view of the current specific social and political context of the European Union, the author of the article presents a detailed review of the new EU regulatory framework in the field of labour relations and their effect on the Croatian labour market.

1. Introduction
2. European Pillar of Social Rights
3. Monitoring realisation of the European Pillar of Social Rights
4. New legislation within the framework of the European Pillar of Social Rights
5. Future expectations and challenges on the European labour market and their effect on the Croatian labour market
6. Conclusion

Right to Freedom of Uniting
The author in the article explains the strike of workers through the right of freedom of uniting of workers through the practice of the European Court of Human Rights regarding the exercise of the right to strike and through a review of the recent European judicature regarding the right to strike.

1. Introduction
2. The practice of the European Court of Human Rights regarding the exercise of the right to strike
3. Conclusion

The author of the article presents a review of the terms; economic entity and company as well as the way of their transfer. These terms are not regulated by one general document in the Croatian law, but the corresponding rules are stated in a number of regulations. This article presents a review of their legal treatment in the Act on Obligations, the Companies Act, the Labour Act, the General Tax Act and the Rulebook on Realisation of these Acts. It also stresses the importance of such terms in the field of public procurement. It is important for the reader to know the type of succession in the case of the transfer of the entire economic entity or the company.

1. Introduction
2. Transfer of economic entity and relevant regulations according to the Act on Obligations
3. Transfer of economic entity in Company’s Law
4. Transfer of company/economic entity and related labour relations
5. Succession in the case of transfer of economic entity from a sole trader into a limited liability company
6. Succession upon transfer of a company from one company into another
7. Economic entity in the general regulations in the field of tax law – term
8. Conclusion

The lease of business premises is often a widely applicable legal institute, especially in the process of realizing numerous private and business relationships. Broadly outside the legal profession, participants of these private and business relationships are introduced to the content and effects of that institute, so in practice its nature has always been beyond  the legal character.

1. Introduction
2. Contract on lease of business premises
3. Lease of business premises as an entry in land registers
4. General provisions of the law on obligations and other regulations
5. Termination of the lease contract
6. Effects of lease of business premises
7. Court practice
8. Conclusion

Based on the survey conducted in 2018, the European Commission presented the publication Tax Policies in the European Union, 2018 Survey. It comprises interesting and current data on the valid tax and reform measures in the EU and its member countries. Accordingly, the contents should be observed and divided into three main chapters: the general principles of the righteous and efficient tax system, the characteristics of the national tax systems and tax reforms in the EU (including the political recommendations). The publication is offered in the English language. Its reproduction is allowed under the condition of citing its resource.

1. General principles of the righteous and efficient tax system
2. Differences of the national tax systems
3. Tax reforms in the EU including political recommendations

The Amendments to the Act on Pension Insurance (Official Gazette no. 157/13, 151/14, 33/15, 93/15, 120/16, 18/18, 62/18 and 115/18) have introduced substantial changes regarding the conditions for retirement, the possibilities of working without cancellation of the payment of pension as well as the introduction of additional years of services for the born or adopted children. Upon retirement it is important to be well-informed about the types of old-age pension due to the fact that a certain type of old-age pension can result in a certain increase of pension in the sense of the increased start-up factor. The new Act on Croatian War Veterans and Members of Their Family (Official Gazette no. 121/17) determines the changes of the conditions for retirement and the possibility for pensioners to work without cancellation of pension payment. This article presents a brief review of the new pension reform.

1. Types and conditions for old-age pension
2. Employment of pension beneficiaries and right to pension payment
3. Right to re-determination of pension
4. Additional years of service for a born or adopted child
5. Conclusion

The aim of this article is to analyse and explain the use of predatory pricing as a specific form of misuse of the chief position that chief entrepreneurs may use with the aim of extorting competitors from the market or to discourage entry to the market of potential competitors. The article presents the whole problem of the practice of applying predatory prices, which will explain the concept of predatory prices and forms of predatory behaviour. The parameters will be determined by distinguishing between effective competition from predatory behaviour, as the misinterpretation of competitive prices from predators can negatively affect consumers. The article will also present the phases of the application of predatory prices including the steps in the analysis of every concrete case where there is a suspicion of such misuse of chief entrepreneurs.

1. Introduction
2. Misuse of chief position
3. Predatory prices
4. Conclusion

The first part of the article published in the PiP issue no.4/19 presented the general test according to which the European Court for Human Rights estimates whether intervening in the family life was justifiable in the context of the Par. 8 of the European Convention of Human Rights, including the analysis of two selected verdicts of the European Court for Human Rights which estimated the following: the justifiability of removal of children from the family and taking (no) measures for returning the children to the family. The second part of the article analyses some recent verdicts of the European Court for Human Rights. The principles developed in the practice of the European Court for Human Rights will be summarised in the conclusion, using the terms social services and services of social care, which should be understood as the centres of social care according to the Croatian terminology in the social care system. 

5. Participation of parents in child protection procedures: Venema v.the Netherlands
6. Necessity of removing a child from the family, proving the child's vulnerability and the fairness of the proceedings: Saviny v. Ukraine
7. Parent with Disability and Equality of the Child Protection Procedure: B. v. Romania No. 2
8. Parent Poverty, time flow and passivity of competent bodies for the return of a child to a biological family: R. M. S. v. Spain
9. Conclusion

The author of the text explains the Constitutional right of an individual (person) to the inviolability of home on the example of the verdict made by the Municipal Court in Slavonski Brod. Each person is guaranteed the respect and the legal protection of his/her personal and family life and each limitation of one’s freedom or right should correspond to the nature of the need for limitation in each specific case.

1. Introduction
2. Emphasizing the complaint regarding the right to home
3. Terms: home, intervening and exceptions to the prohibited intervening
4. Rules on conducting the proportionality test
5. Conclusion

1. Audit
2. Hijerarhija općih akata u RH
3. Učinak akata EU-a i djelovanje njezinih tijela
4. Sud Europske unije i Europski sud za ljudska prava

Porez na dodanu vrijednost

• Isporuke u nizu – izvoz dobara
• Primjena snižene stope PDV-a

Posebni porezi i trošarine

• Nabava etilnog alkohola u medicinske svrhe
• Zaprimanje energenata puštenih u potrošnju na benzinskim postajama
• Korištenje loživa ulja za sušenje žitarica i druge namjene u poljoprivredi
• Određivanje poreznog statusa proizvoda Illy Cappuccino
• Poslovanje s energentima iz čl. 115.     Zakona o trošarinama, kada im namjena nije grijanje ili pogon
• Trošarinski status male destilerije i kretanje trošarinskih proizvoda
• Trošarinski status i označavanje proizvoda „Coppa coctails“
• Registracija vozila na koje je naplaćen posebni porez zbog nezakonite uporabe na cestama u Republici Hrvatskoj
• Tumačenje Zakona o posebnom porezu na motorna vozila u slučajevima leasing financiranja tzv. salonskih vozila
• Povrat posebnog poreza na motorna vozila

• Dubina bazena iznajmljivača koji pružaju ugostiteljske usluge u domaćinstvu
• Posredovanje u pružanju turističkih usluga čartera u nautičkom turizmu
• Prodaja putovanja plovnih objekata nautičkog turizma
• Održavanje manifestacije na privatnom posjedu
• Iznajmljivanje brodica

• Ostvarivanje prava na korištenje dopusta trudne radnice sukladno propisima o zaštiti na radu
• Dodatno mišljenje o kriterijima za isplatu novčanih nagrada za radne rezultate i druge oblike dodatnog nagrađivanja radnika
• Inozemni staž
• Zaštita prava zaposlenika
• Angažiranje vanjskih suradnika pružatelja stručnih usluga u kolektivnim pregovorima
• Članak 93. Zakona o radu
• Povećanje minimalne plaće u svrhu poboljšanja životnih prilika
• Ugovor o poslovnoj suradnji i obavljanje poslova fizičkih osoba
• Tumačenje propisa o radu i mirovinskom osiguranju
• Pravo radnika na naknadu plaće

Obvezno pravo

Neisplata ugovorene plaće – otpust duga (čl. 203. ZOO-a)

• Nalog računovodstvu od strane tužitelja kao radnika, direktora (ujedno vjerovnika i dužnika) da mu se isplaćuje manja plaća od ugovorene predstavlja ujedno i izjavu vjerovnika dužniku da neće tražiti njezino ispunjenje s kojom se dužnik suglasio neisplatom ugovorene plaće.

Početak tijeka zastare za naknadu štete – proglašenje osobe umrlom (čl. 230. ZOO-a/91)

• Kada je vođen postupak radi proglašenja nestale osobe umrlom i doneseno rješenje kojim se nestala osoba proglašava umrlom početak tijeka zastare utvrđuje se prema pravomoćnosti tog rješenja.

Sklapanje ugovora od strane neovlaštene osobe (čl. 88. st. 2. ZOO-a/91)

• Tužbenim zahtjevom se ne može osnovano zahtijevati utvrđenje ništavosti pravnog posla koji je sklopljen od strane neovlaštene osobe.

Naknada štete nastale isplatom invalidske mirovine (čl. 12. ZPP-a)

• U postupku radi naknade štete o pitanju razloga nastupanja gubitka radne sposobnosti sud ne može odlučivati jer se o istom odlučivalo u upravnom postupku.

Regresni zahtjev – zastarni rok (čl. 380. ZOO-a/91)

• Kada je osiguravajuće društvo štetu isplatilo trećoj osobi kao solidarni dužnik tada je štetu isplatio na temelju zakona, a ne na temelju ugovora sklopljenog s oštećenom osobom pa osiguravajuće društvo koje je štetu isplatio ima pravo regresa od drugog osiguravajućeg društva.

Stvarno pravo

Korištenje posebnog dijela nekretnine (čl. 84. ZV-a)

• Ako je dužnik obveze osoba koja posebni dio nekretnine rabi ili iskorištava na temelju najma, zakupa ili drugoga ugovora sa suvlasnikom, na čijem je suvlasničkom dijelu uspostavljeno vlasništvo toga posebnoga dijela, taj suvlasnik jamči dobavljaču za ispunjenje te obveze.

Naknada zbog neosnovanog korištenja nekretnine (čl. 164. i 165. ZV-a)

• Ako je stvar u nepromijenjenom obliku u posjedu nevlasnika, samo nepošten posjednik dužan je naknaditi koristi od uporabe tuđe stvari. Ako je određena stvar uporabljena na način da je promijenila identitet, tek u takvoj je situaciji osoba koja je uporabila tuđu stvar u svoju korist dužna vlasniku naknaditi korist, bez obzira na svoje poštenje odnosno nepoštenje.

Stjecanje prava vlasništva (čl. 2. ZOR-a)

• Iako je R. H. nositelj prava vlasništva na rudnom blagu, to ne znači i da je nositelj prava vlasništva na nekretninama na kojima se rudno blago nalazi, budući je rudno blago odvojeno od vlasništva nekretnina s kojima je vezano, s čim u vezi rudno blago ne pripada vlasniku nekretnine.

Ugovor o darovanju – upis u zemljišne knjige (čl. 119. ZV-a)

• Iz spisa predmeta proizlazi da je B. T. u vrijeme smrti bio vlasnik nekretnina upisanih u navedeni zk uložak, te da Ugovor o darovanju predmetnih nekretnina još nije bio proveden u zemljišnoj knjizi, pa su shodno tome predmetne nekretnine ušle u ostavinsku imovinu. Naime, vlasništvo nekretnine na temelju pravnog posla stječe se tek zakonom predviđenim upisom stjecateljeva vlasništva u zemljišnoj knjizi.

Pravo stvarne služnosti postavljenog plinovoda (čl. 3. ZE-a)

• Izgradnja plinovoda kao energetskih objekata, njihovo održavanje i korištenje, te obavljanje energetskih djelatnosti od interesa je za Republiku Hrvatsku, što znači da provedba tog javnog interesa predstavlja ograničenje prava vlasništva na nekretninama u vlasništvu fizičkih i pravnih osoba.

Uznemiravanje vlasništva – priključak za vodu i kanal

Porezno pravo - PDV

• Je li predočenje računa još uvijek nužno za odbitak PDV-a?

Porezno pravo - PDV

• Prijenos porezne obveze

Obvezno pravo

• Utvrđivanje suda nadležnog za odlučivanje o zahtjevu za naknadom štete zbog kašnjenja leta

1. Dozvola za boravak i rad i upućivanje na rad u druge države članice EGP-a. Državljane trećih zemalja koji su u RH dobili dozvolu za boravak i rad poslodavci mogu uputiti na rad u druge države članice EGP-a (kao upućene ili izaslane radnike). Poslodavac je obvezan prije upućivanja obavijestiti nadležnu policijsku upravu ili postaju o upućivanju radnika u druge države EGP-a.
2. Prekid zastarnog roka. Zastara (zastarni rok) prekida se podnošenjem tužbe i svakom drugom vjerovnikovom radnjom poduzetom protiv dužnika pred sudom ili drugim nadležnim tijelom radi utvrđivanja, osiguranja ili ostvarenja tražbine. Zastara se prekida i ako dužnik prizna dug.
3. Zaštita noćnog radnika. Radnik koji će na temelju rasporeda radnog vremena rad obavljati kao noćni radnik, može biti raspoređen u noćni rad samo nakon prethodnog utvrđivanja zdravstvene sposobnosti za obavljanje poslova u noćnom radu. Zdravstvena sposobnost utvrđuje se prije početka te tijekom noćnog rada, najkasnije svake tri godine neprekinutog noćnog rada.
4. Mirovanje radnog odnosa do treće godine života djeteta. Mirovanje radnog odnosa do treće godine života djeteta je pravo jednoga od zaposlenih roditelja da ne radi do navršene treće godine života djeteta. Roditelj koji namjera koristiti pravo na mirovanje radnog odnosa mora pisanim putem obavijestiti poslodavca najmanje 30 dana prije početka korištenja prava. Za vrijeme mirovanja radnog odnosa prava i obveze zaposlenog roditelja iz radnog odnosa miruju.
5. Usluga najma automobila (rent-a-car)
6. Najam građevinskog stroja - bagera stranom poreznom obvezniku. Usluga građevinskog stroja oporeziva je prema mjestu sjedišta primatelja ako je on porezni obveznik, a ne prema mjestu gdje će se bager staviti na raspolaganje.
7. Zamjena pokvarenog uređaja u jamstvenom roku. Ako se isporučeno dobro zamijeni u jamstvenom roku drugim istovrsnim dobrom, jednake ili približno jednake kakvoće i vrijednosti, ta isporuka nije oporeziva.