Pravo i porezi 4/2020

DRŽAVA – TO SMO MI! ili tko financira sveopći bailout?

ZAKONI IZ PODRUČJA POREZNOG SUSTAVA

• ZD Općeg poreznog zakona
• ZID Zakona o porezu na dohodak
• ZID Zakona o porezu na dobit

ZAKON IZ PODRUČJA DRŽAVNOG PRORAČUNA

• ZD Zakona o izvršavanju Državnog proračuna Republike Hrvatske za 2020. godinu

ZAKONI IZ PODRUČJA RADNIH ODNOSA

• ZD Zakona o tržištu rada
• ZID Zakona o profesionalnoj rehabilitaciji i zapošljavanju osoba s invaliditetom

ZAKON IZ PODRUČJA FINANCIRANJA NAMJENA OD JAVNOG INTERESA UZ DRŽAVNU POTPORU

• ZID Zakona o poticanju ulaganja

ZAKON IZ PODRUČJA UNUTARNJIH POSLOVA I NACIONALNE SIGURNOSTI

• ZD Zakona o sustavu civilne zaštite

ZAKON IZ PODRUČJA TRGOVINE

• ZD Zakona o trgovini

ZAKON IZ PODRUČJA KULTURE

• ZD Zakona o zaštiti i očuvanju kulturnih dobara

ZAKON IZ PODRUČJA UGOSTITELJSTVA

• ZD Zakona o ugostiteljskoj djelatnosti

ZAKON IZ PODRUČJA TURIZMA

• ZD Zakona o turističkoj pristojbi

ZAKON IZ PODRUČJA ŠUMARSTVA

• ZD Zakona o šumama

ZAKON IZ PODRUČJA LOVSTVA

• ZD Zakona o lovstvu

ZAKONI IZ PODRUČJA POLJOPRIVREDE

• ZD Zakona o održivoj upotrebi pesticida
• ZD Zakona o sjemenu, sadnom materijalu i priznavanju sorti poljoprivrednog bilja
• ZD Zakona o provedbi Uredbe (EZ) br. 1107/2009 o stavljanju na tržište sredstava za zaštitu bilja
• ZD Zakona o provedbi Uredbe (EZ) br. 396/2005 o maksimalnim razinama ostataka pesticida u i na hrani i hrani za životinje biljnog i životinjskog podrijetla

ZAKON IZ PODRUČJA VODNOG I KOMUNALNOG GOSPODARSTVA

• ZD Zakona o komunalnom gospodarstvu

ZAKON IZ PODRUČJA RODITELJSTVA

• ZI Zakona o rodiljnim i roditeljskim potporama

ZAKON IZ PODRUČJA ZAŠTITE PRIRODE I OKOLIŠA

• ZID Zakona o kemikalijama

In this article, the authors present the possible ways of addressing issues related to employment relations in emergencies caused by the global pandemic called COVID-19.

The article presents some answers to common questions in view of the current Labour Act, not in terms of some future regulations that have not yet come into force at the time of publishing of this issue of the PiP Journal, but the problems encountered by employers in the conditions of economic crisis.

The CES has introduced a new subsidy for preserving jobs in coronavirus affected industries. Beneficiaries of this measure are employers who suffer damage as a result of reduced sales, revenue, shutdowns and other disasters caused by the pandemic crisis. Employers can obtain the amount of HRK 3,250.00 for March or HRK 4,000.00 for April and May for full-time employment.

As a matter of urgency, the Croatian Parliament adopted the amendments to the Trade Act and the Catering Act, which regulate the working hours of shops and catering facilities on the territory of the Republic of Croatia in special circumstances. The Act on the Amendmets to Trade Act and the the Act on the Amendments to the Catering Act came into force on March 20, 2020.

Due to the emergency situation related to the coronavirus epidemic, as a part of the Government's assistance to the economy aimed at solving illiquidity problems, mitigating economic disturbances and facilitating the start of entrepreneurial activities, the amendments to the Act on Provision of Catering Services, the amendments to the Act on Tourist Fee and the amendments to the Act on Provision of Services in Tourism were proposed to the Croatian Parliament by urgent procedure.

Due to the COVID-19 epidemic, the Croatian Chamber of Economy (HGK) and the Croatian Chamber of Trades and Crafts (HOK) have decided to suspend membership fees. The suspension of the obligation to pay the membership fee to the CCE applies only to certain members who carry out precisely defined activities, while the CCTC exempted all its members from the obligation to pay contributions.

Due to the continuation of the coronavirus pandemic, the inability to operate under new conditions, illiquidity, lack of income and all the consequences of such a situation, the economy has plunged into a complete crisis which continues as the pandemic continues. Unlike the measures implemented in March, which were primarily intended to defer tax liabilities with the possibility of a two-year installment payment afterwards, the April measures are differentiated and fully exempt from taxation the activities which have been most affected by the pandemic.

In addition, the amount of employee payroll assistance increases from HRK 3,250.00 to 4,000.00 for April and May.

This article provides the first overview of the measures taken to inform the readership. The Amendments to the General Tax Act and the Amendments to the Accounting Act were published in the Official Gazette no. 42/20. The the Amendments to the Ordinance on the Implementation of the General Tax Act and the Ordinance on Deadlines for Submission of Financial Statements and Accounting Documentation under Specific Circumstances  were published in the Official Gazette no. 43/20.

As of April 1, 2020, the amended provisions of the Maternity and Parental Aid Act will apply. The maximum amount of the compensation for parental leave is increased from HRK 3,991.20 to HRK 5,654.20 for the period of a child’s life from 6 months up to a one year. The increase in compensations also applies to theexisting parental leave beneficiaries as of April 1, 2020. The condition of the previously completed insurance service in relation to obtaining the amount of the compensation for the use of maternity leave up to the age of 6 months of the child's life has changed. In order for a parent to be entitled to the compensation equal to the average paid wages in the period of 6 months prior to the month when maternity leave began to be used, the required period of insurance is 9 months uninterrupted (12 months) or 12 months with interruptions in the previous 2 years (18 months ago).

The tax reform, through the fourth round of tax relief, includes a modernized system for taxing soft drinks, leaving the existing linear system for taxing soft drinks based solely on quantity and replacing it by the system based on volume and sugar content, and methyl xanthine and taurine content. The amount of excise duty on tobacco products, and ethyl alcohol is increasing. More about the latest developments in taxation of tobacco products, alcohol and soft drinks from April 1, 2020 can be found below.

The VAT Committee (MWST-Ausschuss) is an EU advisory body. It is composed of representatives of the Member States and of the Commission. According to the Article 398 of Directive 2006/112, except the paragraphs for which consultation under the supervision of the VAT Committee is required, it also has competence to discuss other matters relating to the application of EU VAT provisions. In this respect, the instructions given by the VAT Committee at its meetings (è Leitlinien, die auf Sitzungen des MWST-Auschusses zurück gehen) should also be observed. As the Committee has only an advisory role and has no legislative power, its decisions (instructions) have no legally binding meaning. Nevertheless, its decisions may provide some guidance as to the direction of interpretation of the relevant regulations, including Directive 2006/112 on the common system of VAT. The reproduction of these materials is permitted, provided that these instructions do not constitute an official interpretation of EU law, nor have they been approved by the Commission. They do not bind the Commission or the Member States which make independent decisions on the application of the instructions.

Through changes of the procurement contract, the contracting parties try to overcome the changes that occur during the execution of the procurement contract. On the other hand, changes to public procurement contracts outside the legal framework make a serious threat to compliance with the principle of transparency, equal treatment and have a rather negative impact on competition. The article presents the current legal regulation of permitted and unauthorized changes of public procurement contracts and provides practical examples of changes of public procurement contracts, analysing the consequences of changes of public procurement contracts that are concluded contrary to legal provisions.

The concept of force majeure primarily refers to the law on obligations However, as force majeure often involves events of extreme extraordinariness and intransigence, such circumstances can affect a wide range of social and economic relationships. Accordingly, there is no doubt that force majeure may also affect legal relations in connection with procurement procedures. In view of recent circumstances, the article questions how certain provisions of the legal framework governing public procurement in the Republic of Croatia can be applied in the event of force majeure. Particular attention was paid to public procurement contracts and the addressing contracting parties to the institute of modification and termination of contracts due to the changed circumstances.

The force majeure caused by the COVID-19 epidemic (pandemic) in the world and in the Republic of Croatia has affected people’s health and consequently blocked everyday lives of citizens, limited business operations and economic activities. This affects negatively on the realisation of the existing obligatory (contractual) relations and certainly limits and has a negative impact on establishment of the new relations in terms of law on obligations. The article analyses the legal regulation and the legal consequences of force majeure in the field of various legal relations as well as he relation between the force majerure on the application of the contractual clauses such as pacta sunt servanda and rebus sic stantibus.  

Force majeure has justifiably not been an important topic in the law on obligations in the Republic of Croatia, nor has it been addressed more extensively. This is reflected in the statutory texts, but also in the jurisprudence of that doctrine, which corresponds to the fact that it has not appeared on a much wider scale for a long time. Coronavirus disease (and subsequently the earthquake in Zagreb) suddenly updated this topic, but also the topics related to extraordinary circumstances, changed circumstances and the clause rebus sic stantibus, etc. to contractual relations and with due regard to case law understandings. In addition, the notion of case (casus) and its differentiation from force majeure are discussed in the article. In particular, an insight is provided into the definition of special circumstances, which is represented in a series of urgently adopted acts to prevent the negative consequences of coronavirus disease in the Republic of Croatia.

The paper discusses the impact of extraordinary circumstances on legal affairs. When such circumstances lead to impossibility of fulfillment, it means the termination of the legal obligation. Equally, extraordinary circumstances may cause the contract to be modified or terminated. In both cases, extraordinary circumstances are arranged as one of the assumptions in order to achieve the normative effects. The notion of extraordinary circumstances does not necessarily coincide with the notion of force majeure, and the relationship between notions of extraordinary circumstances and distress is explained in the paper. In particular, the paper emphasizes the existence of contracts regulated by a special regulation which recognizes the meaning and regulates the specific consequences of extraordinary circumstances. In this context, the contract for organizing the package tour is explained. Finally, extraordinary circumstances were taken into account as a key precondition for the validity of an extraordinary oral will as a unilateral legal deed.

This article briefly outlines the definition and the terminology of the two legal standards in the Act on Obligations - the state of necessity and storm - related to the extraordinary circumstances which may affect the subject of the compulsory relationship. It analyses the meaning of these terms, the impact on contractual relations and, finally, the legal consequences that may refer to them in such relationships.

On the European level, numerous binding legal enactments are adopted annually and it is the obligation of the Member States to implement them properly and fully, while respecting all procedural obligations. In the event of a violation of the Union law, the Commission may initiate a procedure consisting of several stages, with informal and formal parts, which ultimately ends up referring the case to the EU Court of Justice and imposing a fine for non-compliance, with a view to finally harmonizing the Member State with the EU legislation.

1.  Uredbe Predsjednika RH sa zakonskom snagom
2. Uredbe Vlade RH na temelju zakonske ovlasti
3. Uredbe Vlade RH za izvršenje zakona
4. Potpore de minimis
5. Europski revizorski sud
6. dužan (dužan je) – mora (morati)

Porez na dohodak

• Porezni položaj potpora koje poslodavac isplaćuje svojim radnicima zbog otklanjanja šteta potresa

II. Posebni porezi i trošarine

• Tumačenje čl. 72. st. 3. Zakona o trošarinama – posude, spremnici i boce u maloj destileriji
• Odobrenje za poslovanje u statusu male nezavisne pivovare
• Povrat posebnog poreza na motorna vozila
• Označavanje alkoholnog pića pakiranog u limenoj ambalaži posebnim markicama Ministarstva financija
• Prijava djelatnosti, registracija te nastanak obveze obračunavanja trošarine za proizvođača piva
• Uvoz alkoholnih pića iz trećih država i upis u registar trošarinskih obveznika
• Oslobođenje od plaćanja trošarine na etilni alkohol vezano uz izvanrednu situaciju – pandemija koronavirusom

• Iznajmljivanje vlastite mobilne kućice smještene u kampu ugostitelja
• Pružanje usluga robinzonskog smještaja
• Kapacitet smještajnog objekta
• Kamp na obiteljskom poljoprivrednom gospodarstvu
• Pružanje usluga iznajmljivanja vozila (rent-a-car) i iznajmljivanje brodica
• Iznajmljivanje apartmana u objektu koji se nalazi u isključivo poslovnoj zoni
• Obveza plaćanja turističke pristojbe za pomoćne krevete
• Registracija pomoćnih kreveta
• Pružanje usluga turističkog vodiča i voditelja putovanja od strane osoba koje nisu državljani Republike Hrvatske
• Privremeno zatvaranje apartmana

• COVID-19 / radno-pravna pitanja

OBVEZNO PRAVO

STJECANJE BEZ OSNOVE – ZASTARA (čl. 1111. ZOO-a)

• Pravilno je prvostupanjski sud zaključio da nije osnovan prigovor zastare budući zastara za stjecanje bez osnove, do koje je došlo ulaganjem u tuđu imovinu počinje teći od prestanka korištenja tog ulaganja.

NAKNADA IZGUBLJENE ZARADE (čl. 195. ZOO-a/91)

• Samo (neposredni) oštećenik ima pravo na naknadu izgubljene zarade, ali ne i posredno oštećena osoba, što je u konkretnom slučaju tužitelj.

RASKID UGOVORA I POVRAT STVARI (čl. 368. ZOO-a)

• S obzirom da je došlo do raskida ugovora, te s obzirom da je tužitelj predao tuženiku brodicu koja je bila predmet raskinutog kupoprodajno ugovora, to je tuženik u obvezi vratiti stvar koju je primio, jer se radi o učinku raskida.

JEDNOSTRANI RASKID UGOVORA (čl. 368. ZOO-a)

• Raskidom ugovora obje strane oslobođene su svojih obveza osim naknade štete, to je prvostupanjski sud ocijenio neosnovanim zahtjev tužitelja za isplatom naknade za korištenje telekomunikacijskih usluga za cjelokupno preostalo ugovoreno razdoblje.

MATERIJALNI NEDOSTACI STVARI (čl. 422. ZOO-a)

• Tuženik je dvije godine pokušao otkloniti nedostatak i tužitelj nije prekludiran u svom pravu, stoga je samom činjenicom što su stranke izmijenile pojedine odredbe ugovora o kupoprodaji na način da su umjesto dogovorene plohe ugovorili staklenu plohu, ali ni to nije realizirano, ostvareni su svi zakonski razlozi za utvrđenje da je ugovor o kupoprodaji raskinut.

ZASTARNI ROK ZA PODNOŠENJE ZAHTJEVA ZA PRIJENOS DEVIZNE ŠTEDNJE (čl. 371. ZOO-a)

• Zahtjev za naknadni prijenos deviznih depozita je obveznopravni zahtjev, pa se primjenjuje opći zastarni rok.

POSLOVI IZVANREDNE UPRAVE (čl. 87. st. 2. ZV-a)

• Postavljanje stalka za bicikle u zajedničkom stubištu stambene zgrade ne predstavlja poboljšicu za uporabu zgrade.

NERAZVRSTANE CESTE (čl. 98. st. 1. ZC-a)

• Nerazvrstana cesta koja je bila u uporabi prije 1. siječnja 1997. i kao takva je javno dobro u općoj uporabi u neotuđivom je vlasništvu jedinice lokalne samouprave.

OTKUP STANARSKOG PRAVA (čl. 50b. ZPS-a)

• Pravo na otkup stana je imovinsko pravo nositelja stanarskog prava, koje ovlašćuje nositelja tog prava pod posebnim uvjetima steći pravo vlasništva na stanu. Ako bračni drug u času otkupa stana nije bio u zajedničkom domaćinstvu stan ne predstavlja bračnu stečevinu.

RJEŠENJE O IZVEDENOM STANJU (čl. 46. ZV-a)

• Rješenje o izvedenom stanju nema pravnih učinaka na vlasništvo i druga stvarna prava na zgradi za koje je doneseno i zemljištu na kojem je ta zgrada izgrađena.

RADNO PRAVO

DISKRIMINACIJA U RADNOM ODNOSU (čl. 1. ZSD-a)

• Pravo je poslodavca donositi Pravilnike o radu i sklapati Kolektivne ugovore, stoga sama činjenica što tuženik tužitelju nije otkazao ugovor o radu zbog poslovno uvjetovanih razloga uz odgovarajuću otpremninu, ne znači i diskriminaciju tužitelja kao osobe koja nije ispunjavala uvjete za otkaz kao tehnološki višak jer je imao 63 godine i 6 mjeseci života.

NAKNADA PLAĆE U SLUČAJU PREKIDA RADA (čl. 87. ZR-a/09)

• Tužitelj ima pravo na naknadu plaće za razdoblje u kojem nije radio zbog krivnje poslodavca, a to je od srpnja 2010. kada mu je istekao otkazni rok pa do 11. siječnja 2014. kada mu je istekao otkazni rok po drugoj odluci o otkazu iz 2013. godine, i to u visini prosječne plaće isplaćene mu u prethodna tri mjeseca.

OTKAZ UGOVORA O RADU I NAKNADA ŠTETE (čl. 123. ZOO-a)

• Da bi činjenica nezakonitosti neke odluke poslodavca bila pretpostavka odgovornosti poslodavaca za naknadu neimovinske štete radniku, postupanje poslodavca prilikom donošenja te odluke u sebi bi trebalo sadržavati i elemente šikanoznog ponašanja poslodavca prema radniku.