Pravo i porezi 10/2020

ZAKON IZ PODRUČJA ZAŠTITE OD ELEMENTARNIH NEPOGODA

• Zakon o obnovi zgrada oštećenih potresom na području Grada Zagreba, Krapinsko-zagorske županije i Zagrebačke županije

ZAKON IZ PODRUČJA KONCESIJA

• ZID Zakona o koncesijama

ZAKONI IZ PODRUČJA MEĐUNARODNOG PRAVA

• Zakon o potvrđivanju Sporazuma između Vijeća ministara Bosne i Hercegovine i vlada drugih stranaka Inicijative za spremnost i prevenciju u katastrofama za Jugoistočnu Europu o aranžmanima zemlje domaćina za Tajništvo Inicijative za spremnost i prevenciju u katastrofama za Jugoistočnu Europu
• Zakon o potvrđivanju Konvencije Vijeća Europe o integriranom pristupu sigurnosti, zaštiti i uslugama na nogometnim utakmicama i drugim sportskim priredbama

The article provides an overview of certain dubious solutions and open issues in the Act on the Reconstruction of Buildings Damaged by Earthquakes in the City of Zagreb, Krapinsko-Zagorska County and the Zagrebačka County. This article presents and analyzes only the most important and obvious problems of this Act, and explains the arguments why it contributes to the legal particularism in the Republic of Croatia and the legal and economic uncertainty of the direct addressees. In addition, the article provides an overview of the general flaws of the legislative procedure in the Republic of Croatia that have contributed to the formation of certain dubious solutions in this legal text.

The article presents a brief overview of the termination of the ordinance on October 18, 2020, referring to the suspension (moratorium) of enforcement on the monetary claim on the account conducted by FINA and the delay with the implementation of enforcement on the salary during duration of special circumstances.

In the Official Gazette, no. 103/20, the Ordinance amending the Ordinance on the implementation of the General Tax Act was published and entered into force on 19 September 2020. The Ordinance determines two changes, whereby one of them refers to the possibility for employers to cover the cost of testing their employees for COVID-19 without taxation. Read more about it in this article.

Since the beginning of the COVID-19 pandemic, governments around the world have been considering the use of digital technologies, primarily in mobile phones, to monitor population movements to limit the spread of coronavirus that occurs through personal contact with infected people. In response to this trend and concerns about personal data protection, the European Commission has issued a set of recommendations for the development of such applications.

The article analyzes professional omissions and repeated or significant shortcomings in the realisation of significant requirements from previous contracts as an optional basis for exclusion of bidders, which is a relevant practice of the State Commission for Control of Public Procurement Procedures, the High Administrative Court of the Republic of Croatia and the EU Court. exclusion of bidders.

The decision of the Court of Justice of the EU in case C ‑ 367/19 of 10 September 2020 attracted considerable attention of the professional public. The case is primarily interesting because it focuses on an unusual bid made in a public procurement procedure, which amounts to zero euros. Dealing with the legal qualification of such a bid and the concepts of collection and counter-performance in public procurement contracts, the Court of Justice of the EU issued a decision in a small but crucial part to move away from the opinion of an independent lawyer in the same case. Somewhat scanty, the verdict left considerable room for subsequent interpretations, and numerous comments within the expert public can already be heard.

Changed circumstances that affect one (or both) contracting parties, due to their consequence (excessively difficult fulfillment or excessively large loss) lead to an imbalance in the contractual relationship. These circumstances should meet certain legal criteria in order to give the parties in the contract the possibility to request the amendment of the contract and its termination, i.e. the possibility to deviate from the principle that the contracts should be respected. This article analyses the stated circumstances and criteria that must be met according to the Act on Obligations  and the rights that arise in such a situation for the affected contracting party. The relevant court practice, which is considered representative in relation to this matter, is also presented. In a special way, it is pointed out that the relevant provisions of the Act on Obligations (Articles 369-372) are almost entirely expressed at the level of a legal standard, but also that the changed circumstances must, considering the legal criteria, be understood restrictively and as an expression of the excellence and excess of external events.

If certain entities want to conclude a contract, but for some reason not immediately, but with a time lag, there is an obligatory legal institute of pre-contract or preliminary contract. The purpose and goal of concluding a pre-contract is to establish a legal relationship between the pre-contractual parties from which for the latter arises only one obligation - pre-contractual performance, which is the obligation to enter into a contract within a certain agreed or reasonable time. The pre-contract is a guarantee to the pre-contractual parties that the other party, when the time comes, will indeed start concluding the main contract, i.e that it will not, at least not without legal consequences, give up concluding that contract. In this article, the author presents the normative framework governing the institute of pre-contracts, and then on examples from relevant jurisprudence, mostly Supreme Court, presents and analyses some controversial issues that occur most frequently in the context of pre-contracts in jurisprudence.

In the article, the author briefly analyses some controversial legal issues which have arisen in court practice during the resolution of one of the most complex legal cases in recent Croatian legal history - the "Franak" case. The issues are related to the legal effects of the currency clause and the institute of conversion in consumer credit agreements. The article analyses the disputes with each question and suggests possible answers. The author pays a special attention to the case law of the Court of Justice of the EU in the field of consumer protection law and its possible impact on the development of domestic case law.

The article analyses the notion of litigation costs, especially the costs that were necessary for the purposeful conduct of the proceedings, taking into account the (non-uniform) case law. In addition, some new solutions of the latest Amendment to the Civil Procedure Act from 2019 on reimbursement of costs according to the principle of liability for success and liability for guilt i.e. the case are discussed, namely the novelties in relation to the partial success of litigants, success in proving the basis of the claim , the change in the value of the subject matter of the dispute during the litigation, the participation of the intervener, the withdrawal of the lawsuit and the waiver of the claim, including the costs related to the participation of the temporary representative in the litigation.

The article discusses the consequences of misinterpretation of a legal remedy in civil proceedings through examples from case law. In particular, the cases of incorrect instructions that affect the beginning of the course of the appeal period, related to the provision of Art. 335 of the Civil Procedure Act and cases of incorrect instructions giving foreigners greater rights than those recognized by the law.

The author reviews the goals and challenges of state-owned agricultural land management since the entry into force of the new Agricultural Land Act in March 2018.

Taxpayers should either apply the domestic transfer of tax liability to the construction services provided in the Republic of Croatia from the point of view of VAT or calculate VAT at the rate of 25%. Calculating VAT or applying a domestic transfer of tax liability is not a matter of choice but of liability and therefore entrepreneurs should be careful in determining how to tax individual supplies.

In this article, the authors consider the obligations of employers in terms of employment law and their obligations in view of taxation and contributions when during the pre-trial detention in which their employee is, such a worker is allowed to use unpaid leave.

The author deals with the institute of paid leave of workers. This institute is not regulated in detail by the Labour Act itself, i.e. wider possibilities for interpretation of labour relations are left out. In most cases this requires an additional regulation of this institute by collective agreements, and less often by employers' regulations and employment contracts.

At the end of June 2020, the European Commission published a report after two years of implementation of Regulation (EU) 2016/679 (GDPR). It states that this Regulation has addressed a number of issues related to the protection of personal data, but there is still room for improvement. The author provides a summary of the most important findings from this report and an overview of the requirements and effects of the GDPR at various levels, with a special focus on small and medium-sized enterprises and citizens.

In February 2019, the EU Directive was adopted, which regulates the powers of national competition authorities for the effective implementation of EU market competition rights. It arose from the need for Member States to ensure that competition authorities have the independence, resources, powers to impose penalties and uniform instruments to enable them to apply Art. 101 and 102 of the Treaty on the Functioning of the EU. The Directive is currently in the process of being transposed into the national legislation of the EU Member States, which should transpose the Directive by February 2021. The aim of this article is to present the provisions of the new Directive and their scope in two parts, with special reference to the future application of the Directive in the Croatian legal system.

1. Force majeure ili act of God?
2. Pravni standard
3. Stupanje na snagu i početak primjene općeg akta
4. Sud ili sud pravde?

Porez na dohodak

• Donacije uplaćene na račun Vlade RH
• Digitalizacija putnih naloga i putnih računa- elektroničko potpisivanje
• Propuštanje roka za podnošenje obrasca – utvrđivanje godišnjeg poreza na dohodak

Drugi porezi, pristojbe i davanja

• Ukidanje mjere odgode plaćanja poreznih davanja podružnicama
• Fiskalizacija samoposlužnih uređaja – naplata parkiranja na javnim površinama grada
• Zastara i otpis potraživanja komunalne naknade
• Primjena odredbi čl. 12.a Općeg poreznog zakona i čl. 27.a Zakona o porezu na dohodak
• Odluke jedinica lokalne samouprave kojima se propisuje plaćanje lokalnih poreza
• Samoposlužna praonica, usisavač za pranje, aparati za kavu - fisklaizacija

Doprinosi za obvezna osiguranja

• Olakšica za zapošljavanje mladih osoba

Posebni porezi i trošarine

• Unos osobnog vozila VW Caddy
• Uvoz i unos potpuno denaturiranog alkohola u Republiku Hrvatsku
• Mogućnosti zakonitog poslovanja s etilnim alkoholom
• Mogućnost povrata plaćene trošarine na alkoholna pića
• Internet prodaja putem web-shopa

• Kampiranje ribiča
• Pružanje usluga smještaja članovima udruge i prijava u eVisitor
• Besplatno turističko vođenje

Obvezno pravo

Odgovornost za štetu (čl. 1045. ZOO-a)

• Nedosljedno postupanje tuženice kao zakonodavca u odabiru modela javne ovrhe u odnosu na individualna prava imenovanih javnih ovršitelja, koji su ostvarili sve pretpostavke za početak rada, ali nisu započeli s tom službom, što je u konačnici stvorilo za njih štetne posljedice, predstavlja štetnu radnju kao jednu od pretpostavki odgovornosti za štetu.

Ništetnost mjenice (čl. 32. ZM-a)

• Iz sadržaja same mjenice može se zaključiti da su nižestupanjski sudovi kao dan dospijeća mjenične obveze uzeli dan izdavanja mjenice, pa nije jasno kako zbog navedenog dana izdavanja mjenice ista može biti ništava.

Povreda prava osobnosti (čl. 1095. ZOO-a)

• Kod povrede prava osobnosti težina povrede i okolnosti slučaja opravdavaju dosuđenje pravične novčane naknade, a u pobijanoj presudi sud je vodio računa o jačini i trajanju povredom izazvanih fizičkih boli, duševnih boli i straha, cilju kojem služi pravična novčana naknada, ali i o tome da se njome ne pogoduje težnjama koje nisu spojive s njezinom naravi i društvenom svrhom.

Darovanje bez predaje stvari (čl. 482. ZOO-a)

• Pravilno su nižestupanjski sudovi zaključili da nije bilo prave predaje darovane nekretnine iz ugovora jer nije došlo do promjene posjedovnog stanja. Navedeno proizlazi iz utvrđenja da je isključivo tužitelj i prije, a i nakon sklapanja ugovora koristio spornu nekretninu, a tuženik bi znao doći u nekretninu povremeno za vrijeme godišnjeg odmora u posjet tužitelju.“

Stvarno pravo

Pravo doživotnog plodouživanja (čl. 219. ZV-a)

• Iz sadržaja cjelokupnog ugovora nedvojbeno se zaključuje da je zajednička namjera stranaka bila da davateljica uzdržavanja stekne pravo vlasništva na predmetnim nekretninama, ali i da to pravo vlasništva bude ograničeno pravom doživotnog plodouživanja primatelja uzdržavanja – kao dotadašnjeg vlasnika.

Otkaz stanarskog prava (čl. 99. ZSO-a)

• Osnovano revidentica osporava dokaznu snagu informacije Opštinske boračke organizacije G. od 29. lipnja 2018. tvrdnjom da tu potvrdu nije izdalo mjerodavno državno tijelo koje bi bilo ovlašteno izdavati potvrde o određenim činjenicama.

Naknada nužnih i korisnih troškova (čl. 164. ZV-a)

• U konkretnom slučaju, povećana vrijednost zemljišta nije posljedica materijaliziranih ulaganja prednika tužiteljice u sam objekt, već je ista s jedne strane rezultat promjene zakonske regulative koja je omogućila legalizaciju nezakonito izgrađenih zgrada, a s druge strane promjene stanja na tržištu nekretnina.

Zaštita od uznemiravanja (čl. 167. ZV-a)

• Pravilno je drugostupanjski sud ocijenio da tužitelj, kao vlasnik nekretnina u odnosu na koje je zatražio zaštitu od uznemiravanja, dokazao postojanje svog vlasničkog ovlaštenja, dok tuženici nisu dokazali pravnu osnovu za uklanjanje ograda te za provoz i prolaz preko navedenih nekretnina.

Razvrgnuće suvlasničke zajednice (čl. 53. ZV-a)

• Uspostava etažnog vlasništva nije jedan od načina razvrgnuća suvlasničke zajednice nekretnina na koji sud može provesti razvrgnuće, nego je riječ o sporazumu stranaka umjesto diobe.

Zajednička pričuva (čl. 90. ZV-a)

• Obveznik plaćanja pričuve je osoba koja je u zemljišnim knjigama upisana kao suvlasnik određenog stana ili poslovnog prostora. Ako je suvlasnicima bilo poznato da je došlo do promjene vlasništva, tada je pasivno legitimiran izvanknjižni vlasnik.

Valjanost ugovora o otkupu konficiranog stana (čl.1. ZOZ-a)

• Ugovor o otkupu stanarskog prava na konfisciranim stanovima valjan je ako je isti zaključen prije stupanja na snagu Zakona o dopuni Zakona o zabrani raspolaganja prijenosa prava raspolaganja korištenja nekretninama u društvenom vlasništvu na druge korisnike tj. prije 25. lipnja 1993.