Ministries, bodies of state administration, towns, municipalities and counties do not principally subject to the payment of value added tax (VAT). However, in some cases they become VAT payers or are obliged to calculate VAT under certain circumstances. The VAT recording by the budgetary beneficiary depends on whether the system of treasury has been established on the budget level, on the type of income collected and the right to exemption of the pre-tax. The article presents bookkeeping records of the units of local and regional self-government, the state and its budget beneficiaries if they are comprised by the value added tax system.
Besides the Amendments to the State Budget of the Republic of Croatia for 2014, the Act on the Amendments to the Act on Realization of the State Budget of the Republic of Croatia for 2014 was passed. The article presents an overview of the changed provisions of the Act on Realization of the State Budget of the Republic of Croatia for 2014.
The Amendments to the State Budget of the Republic of Croatia for 2014 have been passed, including the forecasts for the years of 2015 and 2016. They comprise the recommendations of the Council of the European Union to realize a faster fiscal consolidation and the compliance of some budget figures with the changes which occurred in the specific environment. The article presents the amendments which comprised the credit positions and the debit positions.
Autori: Ana MICHIELI PAVUNA , dipl. oec. Ivana KUNIĆ , dipl. oec.
The article presents the replies to a number of questions regarding the application of the Act on Public Procurement, which enables an easier application of the regulations in this field.
Autori: Ante LOBOJA, dipl. iur. Davor MIKAC, dipl. oec.
The procedure of public procurement of goods and services up to the amount of HRK 200,000.00, i.e. the public procurement of works up to the amount of HRK 500,000.00 does not subject to the Act on Public Procurement. The client should regulate the procedure of public procurement up to the above stated amounts by the internal by-law, the contents of which are not determined. The article presents a sample of such an internal by-law.
The clients and bidders who participate in the procedures of public procurement should take into consideration the provisions of the Act on Public Procurement, the regulations on public procurement passed according to the Act on Public Procurement, as well as a number of other regulations which directly or indirectly determine the specific issues of public procurement. This article presents an overview of such regulations passed at the end of 2013 and at the beginning of 2014 and explains how they apply to the public procurement system.
The way of salary calculation for state and public officials is extremely complex and subjects to frequent changes, which causes dilemmas whether the calculation has been carried out correctly and whether all the regulations have been applied. The article presents an overview of the legal frameworks for salary calculation for state and public officials and the ways of salary calculation.
In the first term of this year a number of factors affected the salaries of the employees in the education system: the branch collective agreements in the system of primary and secondary education became invalid and were terminated and the coefficients of the complexity of work of teaching staff and professional assistants. This article presents an overview of the above stated changes and explains its effect on the salaries of the employees in education institutes.
The elections for the representatives of the Republic of Croatia in the European Parliament will be held on 25 May 2014. The European Parliament will affect the future political developments in the European Union and its legislation in the next five years. The European Parliament plays an active role in passing the acts which have an impact on the everyday life of the citizens, such as environmental protection, consumers’ rights, equal opportunities, traffic and free movement of workers, capital and goods. Accordingly, the elections of the Croatian members of the European Parliament are important.
The regulations regarding the determination of the salaries and compensations to county heads, mayors, municipality heads and their deputies and the salaries of the clerks and employees in the administrative departments and services of the units of local and regional self-governments are defined by the specific Act. Such an Act determines the way of salary calculation, the limitations of the salary amounts due to various circumstances and their total volume. The important element in this field is the base amount for determination of state officials, which amounted to HRK 4,221.762 at the moment of writing this article an which will be applied for the salaries paid for April 2014. The article also stresses the changes in the business environment, which had a direct impact on this area.
