ZI Zakona o ustrojstvu i djelokrugu ministarstava i drugih središnjih tijela državne uprave
Zakon o provedbi Uredbe (EU) br. 2019/788 Europskog parlamenta i Vijeća od 17. travnja 2019. godine o europskoj građanskoj inicijativi
ZID Zakona otvorenim investicijskim fondovima s javnom ponudom
ZID Zakona alternativnim investicijskim fondovima
ZID Zakona o gradnji
Zakon o provedbi Delegirane uredbe Komisije (EU) 2016/161 od 2. listopada 2015. o dopuni Direktive 2001/83/EZ Europskog parlamenta i Vijeća utvrđivanjem detaljnih pravila za sigurnosne oznake na pakiranjima lijekova za humanu primjenu
Zakon o vatrogastvu
Zakon o obradi biometrijskih podataka
Zakon o obalnoj straži Republike Hrvatske
ZID Zakona o službi u Oružanim snagama Republike Hrvatske
Zakon o genetski modificiranim organizmima
ZI Zakon o zaštiti prirode
Zakon o zaštiti zraka
Zakon o klimatskim promjenama i zaštiti ozonskog sloja
Zakon o prestanku važenja Zakona o provedbi Uredbe (EU) br. 517/2014 Europskog parlamenta i Vijeća od 16. travnja 2014. o fluoriranim stakleničkim plinovima i stavljanju izvan snage Uredbe (EZ) br. 842/2006
Zakon o prestanku važenja Zakona o provedbi Uredbe (EU) 2015/757 Europskog parlamenta i Vijeća od 29. travnja 2015. o praćenju emisija ugljikova dioksida iz pomorskog prometa, izvješćivanju o njima i njihovoj verifikaciji te o izmjeni Direktive 2009/16/EZ
ZID Zakona o provedbi Uredbe (EZ) br. 1272/2008 Europskoga parlamenta i Vijeća od 16. prosinca 2008. o razvrstavanju, označavanju i pakiranju tvari i smjesa, kojom se izmjenjuju, dopunjuju i ukidaju Direktiva 67/548/EEZ i Direktiva 1999/45/EZ i izmjenjuje i dopunjuje Uredba (EZ) br. 1907/2006
ZI Zakona o državnoodvjetničkom vijeću
ZI Zakona o državnom sudbenom vijeću
ZID Zakon o sudovima za mladež
ZID Kaznenog zakona
ZID Zakona o kaznenom postupku
ZID Zakona o zaštiti od naselja u obitelji
Zakon o biljnom zdravstvu
Zakon o potvrđivanju Konvencije o cestovnom prometu
Zakon o potvrđivanju Sporazuma o strateškom partnerstvu između Europske unije i njezinih država članica, s jedne strane, i Japana, s druge strane
Audit, with the Supreme Court's permission, has been a fundamental type of the auditing process in civil procedure since September 1, 2019, when the the Act on Civil Procedure entered into force. Its primary function is to make decisions in the Supreme Court relevant to ensuring the equal application of law, the equality of all the parties in its application, and the development of law in the court practice. The new auditing procedure has been arranged so that the party, in order to initiate the Supreme Court's decision, is obliged to first file an application for the approval of the audita, and only if the Supreme Court allows it, to perform the audit.
However, the law does not pay sufficient attention to the standardization of the content of the audit and the content of the permission to perform the audit, so it is not easy to see a significant difference in the content of these two submissions. In any case, the separation of admissibility decisions from the merits of an audit based on two substantively different submissions should contribute to the quality and speed of the Supreme Court's decisions.
Although the Act on Institutions is a quality regulation that has to a large extent withstood the test of time, the fact is that since 1993, when it came into force, it has undergone only minor changes until now. Some of its provisions are clearly outdated or not sufficiently aligned with key changes that have occurred in the Croatian legislation in the meantime.
In this article, the authors provide a detailed review of the most important changes made in the latest amendments to the Act on Institutions, noting that they are planned by the Legislative Activities Plan for 2019 and the National Reform Program for 2019, among the key activities in the implementation of the measure 1.4. .4. Decentralization and rationalization and as one of the measures within the framework of Croatia's accession to the European Exchange Rate Mechanism (ERM II) and the banking union.
Autori: dr.sc. Josip Vučković Krešimir Orešković , dipl.iur.
On January 1, 2020, specific acts came into force under which counties are entrusted with the performance of 200 state administration tasks.
The tasks currently performed by counties as entrusted affairs of the state administration until December 31, 2019 were performed by the state administration offices in the counties, which were not established by the new Act on the Organisation of State Administration, so most of the tasks performed by the state administration offices in the counties are entrusted to countie, as first-instance state administration bodies s.
Among the jobs entrusted are jobs in the field of personal status of citizens which will be presented in this article. Considering the scope of the tasks entrusted, it can be concluded that the Government of the Republic of Croatia and the legislature have estimated that the counties are capable of providing citizens with a greater number of services than they have done so far within their own self-governing scope.
At the end of 2019, the Government of the Republic of Croatia and the representative trade unions concluded annexes to the original collective agreements for civil servants and officials and public servants and officials The approach to the contracting the rights in these annexes is the same for both groups of employees. The basis for calculating the salary and some substantive rights were discussed. The author of the article writes about these changes.
The amendments to the VAT Act, which entered into force on 1 January 2020 and the Amendments to the VAT Rulebook, as an implementing regulation, are largely due to the compliance with the Council Directive (EU) 2018/1910 of 4 December 2018 amending the Directive 2006/112 / EC regarding the harmonization and simplification of certain rules of the VAT system for the taxation of trade between Member States. However, the significant news in the application of tax exemptions on supplies of goods within the EU are brought about by the application of the Council Implementing Regulation (EU) 2018/1912 of 4 December 2018, the provisions of which are not included in the amendments to the VAT Act but are directly applicable to the transactions within the EU community.
In addition, as of 1 January 2020, new rules on the taxation of trade among the Member States are to be applied, deleting Art. 39, paragraph 3 of the VAT Act. The tax exemption applies to all taxpayers who make deliveries of goods and services mentioned in this article, regardless of their legal form. Catering services are taxed at the VAT rate of 13% as of January 1, 2020.
Autor: Dr. sc. Ljerka MARKOTA , prof. vis. šk. i ovl. rač.
The Act on Amendments to the Profit Tax Act (Official Gazette 121/19) apply in the process of filing for profit tax returns for 2020 and beyond, i.e., for the tax period beginning on January 1 2020 - except for the provisions of Art. 30 of the Act applicable to the procedure for filing profit tax returns for 2022. Accordingly, the proposed amendments do NOT apply to 2019 profit tax returns! The article provides an overview of the amendments to the Act.
Autor: Dr. sc. Đurđica JURIĆ , prof. vis. šk. i ovl. rač.
The article presents the changes referring to taxation and calculation of income in view of contributions for compulsory insurance and calculation of income tax, which came into effect at the beginning of 2020.
Most business owners use passenger cars in their business operations. They are used by the employees and management staff of the entrepreneur to carry on the economic activity of the company. These persons may have the right, except for business purposes, to use cars for private purposes, too. In this case, this represents a receipt in kind which requires the payment of the corresponding taxes and contributions. This article covers the tax position of the purchase, use and misappropriation of passenger cars used by income taxpayers and value added taxpayers in their operations.
Autor: Mr. sc. Snježana BRKANIĆ PONGRAČIĆ , dipl. oec. i ovl. rač.
Offsetting (compensation) is a frequent institute of law on obligations, and it is one of the accrual methods of fulfilling the liabilities. Although it is relatively clear and has been tested as an institute in the Croatian practice, due to its frequency of application, certain dilemmas may arise regarding it. This article addresses and analyzes the most important issues for its proper understanding and application, with the particular emphasis on the problems arising in the legal practice. Accordingly, it is of utmost importance to understand the difference between voluntary and unilateral offsetting.
In the business practice there is often a need to hire persons to perform a certain work without signing an employment contract. A temporary work contract is a type of contract which is signed with the person who will complete a certain work and after its delivery receive the compensation for such a work. However, entrepreneurs find a copyright work contract more adequate due to the fact that such a compensation is regarded as other income and thus subjects to certain specifics upon taxation, especially the copyright works of artists. Accordingly, entrepreneurs treat a copyright work in a broader sense although it is strictly determined in legal regulations. The article presents a legal distinction between a temporary work and a copyright work and includes a short tax analysis of a temporary work contract, a copyright work contract and a contract on copyright work with an artist.
The Registry of Real Owners is the central database of the real owners of legal entities established on the territory of the Republic of Croatia, as well as trusts and related foreign legal entities. The main objective of establishing the Registry of Real Owners is to identify natural persons who are ultimate owners of legal entities, or who ultimately control legal entities established on the territory of the Republic of Croatia. Due to the fact that the provisions governing the Registry of Real Owners are an integral part of the system for the prevention of money laundering and terrorist financing, the author presents an overview of the provisions of the Act on the Amendments to the Act on Prevention of Money Laundering and Terrorist Financing, which came into force on January 1 2020, which amended the system of prevention of money laundering and terrorist financing and the establishment of the Registry of Real Owners.
The author of the article explains the reasons for adopting the Directive on Amendment to the Act on Enforcement of Foreclosure on Cash, published on January 3, 2020, and the legal framework governing this matter.
The Directive was adopted to comply with the deadline set by the Action Plan of the Republic of Croatia for joining the European Exchange Rate Mechanism II (ERM II) and the Banking Union, which obliged the Republic of Croatia to adopt the Rulebook on the Unique Registry of Accounts in the fourth quarter of 2019, so that the provisions of the following directives could be implemented in the Croatian legislation: the provisions of the Directive (EU) 2018/843 of 30 May 2018 amending the Directive (EU) 2015/849 on the prevention of the use of the financial system for the purpose of money laundering or terrorist financing and amending Directives 2009/138 / EC and 2013/36 / EU.
Working time is one of the most important labor law institutes and one of the most important components of employment relations. Accordingly, the author of the text presents the issues of working time regulation in more detail, primarily through the prism of the Labor Law. The concept of working time, ie what is considered and what is not considered working time, is initially introduced, and then the specific types of working time are explained in more detail.
The author of the text presents the substantial changes in the registered enrepreneurial activity – the crafts business, performed by physical and legal persons according to the Act on the Amendments to the Act on Crafts Business.
Over the last 20 years, the EU has been developing a quality policy to promote the unique features of products linked to the geographical area in which they are made using traditional skills. In doing so, it seeks to guarantee customers that certain products are authentic and of the highest quality, and at the same time reward manufacturers. This article provides an overview of the protected designation of origin, protected geographical indication and the guarantee of the traditional specialty. The process of registering the name at three levels is described in the article, including an outline of the additional considerations regarding quality systems and their development.
1. Dospijeće (dospjelost) tražbine
2. Prezaduženost i insolventnost
3. Ograničenja i iznimke od načelnog uređenja
4. Najčešće pogreške kod preuzimanja pravnih kategorija iz stranih pravnih poredaka
Autori: Izv. prof. dr. sc. Ivan MILOTIĆ Domagoj PERANIĆ , dipl. iur.
Imajući u vidu da se uslijed uznemiravanja, vrijeđanja i ponižavanja kod tužiteljice razvila klinička slika prilagodbe te nastavno reaktivni depresivni poremećaj, imajući u vidu životnu dob tužiteljice te da je radi toga životna aktivnost tužiteljice smanjena za 20%, sud kao primjeren iznos naknade štete za duševnu bol ocjenjuje iznos od 50.000,00 kn.
PRAVO NA REGRES (čl. 154. ZOO-a/91)
Osiguratelj poslodavca nema pravo na regres za isplaćene iznose svom osiguraniku koje je ovaj isplatio svom radniku kao naknadu plaće za vrijeme bolovanja zbog povrede na radu, jer poslodavac nije neposredni oštećenik, a isto tako niti jednim propisom nije predviđeno da posredni oštećenik ima pravo na regres.
ODGOVORNOST ZA ŠTETU OD OPASNE STVARI (čl. 1163. ZOO-a)
Okolnost što je I. tužena RH odnosno Sabor RH bio osnivač javnog poduzeća H. e. nema za posljedicu da bi I. tužena bila odgovorna za obveze osnovanog javnog poduzeća.
POČETAK TIJEKA ZASTARNOG ROKA (čl. 376. ZOO-a/91)
Tužitelj je zahtijevao predaju u posjed poslovnog prostora, inventara i robe. Tek nakon što je tužitelju poslovni prostor predan u posjed postalo je izvjesno da tuženica ne može ispuniti svoju obvezu predaje u posjed oduzetog inventara i robe i tek tada je tužitelj saznao za štetu i počinitelja.
ODGOVORNOST ZA ŠTETU (čl. 173. ZOO-a/91)
Prevrtanje i pad neučvršćenog metalnog gola na športskom igralištu prilikom odvijanja športskih aktivnosti, uslijed čega je ozlijeđen tužitelj prilikom obavljanja svojih redovnih aktivnosti službe, u konkretnim okolnostima ima obilježje opasne stvari, za što tužena odgovara po načelu objektivne odgovornosti.
Solemnizirani ugovor o prijenosu poslovnog udjela nije javnobilježnički akt, pa tražbina zastarjeva u općem zastarnom roku od pet godine.
NAKNADA ŠTETE ZBOG IZGUBLJENE KORISTI (čl. 189. ZOO-a/91)
Nemogućnosti korištenja lokomotive od trenutka oštećenja do konačnog popravka ne može se ocjenjivati isključivo na temelju Pravilnika o štetama HŽ-a, odnosno na nalazima i mišljenjima vještaka koji su utemeljeni na Pravilniku o štetama HŽ-a, jer je riječ o internom aktu kojim se ne može jednostrano obvezivati štetnika kao treću osobu.
STVARNO PRAVO
STATUS ZAŠTIĆENOG NAJMOPRIMCA (čl. 30. ZNS-a)
Obzirom da je prvotuženik stanarsko pravo stekao u vrijeme stupanja na snagu ZNS-a, kada mu je to pravo prestalo, no istovremeno je stekao prava i obveze najmoprimca na tom stanu, jer nije bio u tijeku postupak otkaza ili prestanka stanarskog prava, za ocijeniti je da je po samom zakonu stekao svojstvo zaštićenog najmoprimca, bez obzira što sa vlasnicima spornog stana nije sklopljen ugovor o najmu.
NEKRETNINE U VLASNIŠTVU RH (čl. 23. ZTOGZ-a)
Smatra se da su vlasništvo RH sve stvari iz društvenog vlasništva na području RH glede kojih nije utvrđeno u čijem su vlasništvu niti djeluje predmnjeva vlasništva, a tko tvrdi suprotno, treba to dokazati.
GRAĐENJE NA TUĐEM ZEMLJIŠTU (čl. 370. ZV-a)
Kada je nekretnina bila u režimu društvenog vlasništva nije bilo prepreke stjecati pravo vlasništva građenjem zgrade na toj nekretnini za razdoblja važenja i sukladno pravnom pravilu 418. Općeg građanskog zakonika.
RADNO PRAVO
MENADŽERSKI UGOVOR (čl. 2. ZR-a/09)
Poslove društva vode i izvršni direktori na koju funkciju je imenovan tužitelj Odlukom Uprave tuženika. Tek nakon toga zaključen je ugovor o međusobnim pravima i obvezama, koji, s obzirom na uglavke, predstavlja ne samo ugovor s elementima radnog odnosa, već ima i elemente menadžerskog ugovora.
Dohodak od otuđenja nekretnina. Dohotkom od otuđenja nekretnina čini razlika između primitka utvrđenog prema tržišnoj vrijednosti nekretnine koje se otuđuje i nabavne vrijednosti uvećane za rast proizvođačkih cijena industrijskih proizvoda.
Pravo na prijenos poreznih gubitaka. U slučaju statusnih promjena tijekom poreznog razdoblja, pravni prednik utvrđuje prijenos poreznog gubitka kao da se radi o kraju godine, a pravni slijednik ima pravo na prijenos poreznoga gubitka pravnog prednika kao da se radi o prijenosu poreznoga gubitka iz prethodne godine.
Mjere aktivne politike zapošljavanja. U 2020. godini neće se provoditi mjere Stručno osposobljavanje za rad bez zasnivanja radnog odnosa (SOR) i Osposobljavanje za stjecanje odgovarajućega radnog iskustva (SOR 30+). Na osobe koje su uključene u te dvije mjere do 31. prosinca 2019. godine i dalje primjenjuju se uvjeti i kriteriji koji su bili važeći u trenutku potpisivanja ugovora o korištenju mjere.
Otkaz s ponudom izmijenjenog ugovora. Poslodavac ne može jednostrano, svojom pisanom odlukom, mijenjati odredbe sklopljenog ugovora o radu. Sklopljeni ugovor o radu i njegov sadržaj (mjesto rada, radno mjesto, plaća) može se mijenjati samo sporazumno, suglasnom voljom obiju ugovornih strana, dvostrano-obveznim aktom (aneksom ugovora o radu ili sklapanjem novog ugovora o radu) ili otkazom s ponudom izmijenjenog ugovora o radu.
Privremena nesposobnost za rad i godišnji odmor. Pravo radnika na godišnji odmor ne ovisi o efektivnom radu (koliko je radnih sati i dana radnik radio), nego o postojanju radnog odnosa. Prema tome, radnik koji je u 2019. godini bio na bolovanju, stekao je pravo na puni godišnji odmor za 2019. godinu te godišnji odmor radnik ima pravo iskoristiti do 30. lipnja 2020. godine.
Zaštita potrošača – korisnika javnih usluga. Trgovac koji pruža javnu usluga mora, osim u svojim poslovnim prostorijama te poštom, telefaksom ili elektroničkom poštom, vidljivo istaknuti obavijest o načinu podnošenja pisanog prigovora i na ispostavljenom računu. Nakon primitka odgovora na pisani prigovor potrošač – korisnik javne usluge ima pravo podnijeti reklamaciju.
Nadoknada troška goriva zaposlenicima kada se za uporabu osobnog automobila obračunava plaća u naravi. Kada se za uporabu osobnog automobila obračunava plaća u naravi, za troškove goriva nije potrebno uvećavati osnovicu poreza na dobitak, nego su troškovi goriva u cijeloj svoti porezno priznati s motrišta poreza na dobitak. Propisima o oporezivanju dohotka propisana je obveza donošenja odluke o načinu i uvjetima korištenja te načinu utvrđivanja plaće radnika koji ostvaruju primitke u naravi na temelju uporabe osobnih automobila. Način utvrđivanja primitka u naravi je propisan, dok sam način i uvjete uporabe osobnog automobila utvrđuje poslodavac koji zaposleniku omogućuje korištenje osobnim automobilom u privatne svrhe.
Plaćanje poreza na dodanu vrijednost ili upravne pristojbe na stjecanje osobnih automobila te poreza na promet nekretnina u postupku pripajanja društava. Spajanje, pripajanje, odvajanje i podjela trgovačkih društava smatraju se statusnim promjenama koje detaljno uređuje Zakon o trgovačkim društvima. Prema Zakonu o porezu na dodanu vrijednost spajanje, pripajanje, odvajanje i podjela društva ne podliježu oporezivanju porezom na dodanu vrijednost. Na stjecanje rabljenih motornih vozila u Republici Hrvatskoj na temelju statusnih promjena ne plaća se ni upravna pristojba. Porezni status pripajanja jednak je i prema Zakonu o porezu na promet nekretninom kojim je propisano da se porez na promet nekretnina ne plaća kada se nekretnine stječu u postupku spajanja i pripajanja, u smislu zakona kojim se uređuju trovačka društva.
