Računovodstvo, revizija i financije 12/2009

• Workshop of Non-Profit Accounting
• The article describes the procedure of recording business events referring to the writing-off small inventory in non-profit accounting.

• NEWS FROM INTERNATIONAL ACCOUNTING AND AUDIT

•  NEWS FROM INTERNATIONAL ACCOUNTING AND AUDIT

• EU NEWS

Platni je promet u svakoj zemlji, pa tako i u RH, krvotok gospodarskog, javnog i financijskog sektora. Godine 1991. RH je preuzela zakonsku regulativu od bivše države, da bi 1993. donošenje Zakona o platnom prometu u zemlji bio početak preoblikovanja platnog prometa po načelima suvremenog prometa u europskim zemljama, što je nastavljeno donošenjem sadašnjeg i još uvijek važećeg Zakona o platnom prometu u zemlji (Nar. nov., br. 117/01., dalje: važeći ZOPP). Novi Zakon o platnom prometu (Nar. nov., br. 133/09., dalje: novi ZOPP) objedinjuje platni promet u zemlji kao i devizno poslovanje uređeno i propisano posebnim zakonskim propisima. Novi je ZOPP u usporedbi s važećim ZOPP-om po broju članaka puno opsežniji pa u nastavku dajemo samo prikaz glavnih odrednica.

1. Uvodne napomene

2. Aktivnosti koje se ne smatraju platnim uslugama

3. Obveze informiranja korisnika platnih usluga

4. Jednokratne platne transakcije

5. Okvirni ugovori

6. Autorizacija platnih transakcija

7. Izvršenje platne transakcije

8. Institucija za platni promet

9. Umjesto zaključka

• Obligation of Companies to enter or leave VAT System

According to the Amendments of the VAT Act, which become effective on 1 January 2010, the main criterion for entry into the register of VAT payers by force of law is still the amount of the realized turnover in the previous year totalling more than 85,000.00 HRK. Some companies will enter the VAT system voluntarily although they have not exceeded the limit amount of the realized turnover of 85,000.00 HRK. Exceptionally, at the beginning of their operations companies can voluntarily enter the VAT system during the business year. According to the new provisions of the above stated Act the companies which in 2009 realized VAT free turnover are obliged to enter the VAT system if they made deliveries, which according to the VAT Act (which becomes effective on 1 January 2010) would be taxable in the amount over 85,000.00 HRK. The article gives comment to the amendments of the VAT Tax and explains the entry or leaving the VAT system by companies.

• The article presents the practice of the Supreme Court and the viewpoints through examples of court decisions referring to disputes on contracts on employment.

• Conference of Chamber of Tax Advisors, Munich
• The representatives of the Association Croatian Accountant and the RRiF Group participated at the Conference of Chamber of Tax Advisors held in Munich in September, 2009. The title of the Conference was Economic and Financial Crisis. This topic was discussed by the experts in the fields of finance, science and media. More than 350 Chamber members, guests of honour from the country and abroad as well as business partners took part at the Conference.

• ECONOMY STATISTICS