Source: https://www.rrif.hr/pip-2007-12.html?j=en
Timestamp: 2020-05-30 14:23:51
Document Index: 331009858

Matched Legal Cases: ['Art.\n89', 'Art.\n12', 'de lege ferenda', 'Art. 18', 'Art. 382', 'Art.\n382', 'Art. 497', 'Art 382', 'Art. 497']

Pravo i porezi za mjesec 12/2007
pip - 12.2007, str. 3
If the construction agreement contains the “turn key” provision
or some similar provision according to the Act on Obligatory Relations
the contractor is obliged to carry out independently all the works
necessary for construction and use of the building. In such a case the
contract price comprises the value of all unexpected and additional
works including the effect of work deficit on the contract price. If the
turn key contract has been signed by a number of contractors they
mutually share the responsibility to the placer of order. The Croatian
law is one of the rare legal systems – to the author’s knowledge- the
only one which contains a legal definition of the turn key contracts.
The term turn key contract is relatively new and has been
internationally used since the 70s of the last century. This term was
not defined in legal terms, so that its parts, characteristics and
provisions were determined through legal practice.
AUDITORS UNDER SUPERVISION
pip - 12.2007, str. 11
In July this year the Assembly of the Croatian Auditors’ Chamber
adopted the Rulebook on supervision and control of work quality of
audit companies, independent auditors, partner audit offices and
certified auditors. After many years of audit practice the supervision
of audit services and professional auditor services as well as the
services of an audit company has been introduced. According to the
regulations so far there has been no possibility to file a complaint on
auditor ‘s services, organisation of work or their operations pursuant
to the regulations. According to the Rulebook the supervision of audit
companies, independent auditors, partner audit offices and certified
auditors is carried out by the Chamber. The goal of the supervision is
to determine whether auditors perform their work in accordance with
the Audit Act i.e. the provisions of the International Audit Act, other
provisions and regulations enacted by the authorised bodies of the
ACT ON AMENDMENTS OF ACT ON LAND REGISTERS
pip - 12.2007, str. 13
The Act on Land Registers was amended by the Act on Amendments
of the Act on Land Registers which came into effect on 28 October
2007. According to this Act the preconditions for creation of the base
of land register data and a new land register system has been created.
The procedure of the adjustment of the register of plots and the
cadastral books has been determined and the deadlines of deleting
dated mortgage claims have been reduced.
This Act, for instance, defines the joint IT system which will
embrace cadastral and land register data into one data base. It also
stipulates a new procedure of land registration – separate entries into
electronic land register, which will contribute to a faster adjustments
of land and cadastral registrations.
COMMENT ON DECISION OF CONSTITUTIONAL COURT OF RC ON CANCELLATION OF CREDIBLE EXPLICATION
pip - 12.2007, str. 17
The author of this text analyses a rather interesting Decision of
the Constitutional Court of the Republic of Croatia, which in a concrete
case took a clear and definite attitude referring to credible explications.
According to the above stated Decision the legislators who pass sub-
Acts are not authorised to present credible explications of these.
Accordingly, a credible explication in view of its characteristics
produces legal impacts from the date when they came into effect,
which means that they have a retroactive effect. According to the Art.
89. of the Constitution other regulations of the state bodies and the
bodies who have a public authority cannot have a retroactive effect.
The documents referring to urban planning have according to the Art.
12 of the Act on Urban Planning a power and legal nature of a sub-Act and therefore according to the Constitution cannot have a
retroactive effect and are not allowed to be credibly explicated.
Therefore, if such an attitude is consistently applied in the future, it
will bear serious consequences, because a credible explication will
be forbidden to anyone except to the Croatian Parliament and maybe
the Government of the Republic of Croatia.
SELF-IMPOSED APPLICATION OF SUBSTANTIVE LAW AS OFFENCE OF CONSTITUTIONAL RIGHT – PRESENTATION OF DECISION MADE BY CONSTITUTIONAL COURT OF THE RC
pip - 12.2007, str. 21
This article presents a decision made by the Constitutional Court of
the Republic of Croatia from March 2007 referring to the legal suit
which was sustained, whereby the decision of the Higher Commercial
Court of the Republic of Croatia and the decision of the Commercial
Court in Zagreb were cancelled. In this constitutional-law
matter the person who brought constitutional suit (the stock holder)
filed the above stated suit against a stock holding company
which started against her interests legal proceedings in order to
determine the invalidity of a certain legal business. The Constitutional
Court determined that in the above stated case the courts had
not followed the usual court practice without an appropriate explanation,
which implies a self-imposed application of the substantive
law, resulting in offence of the constitutional right of the complainant
on the legal equality guaranteed by the Constitution.
CONSTITUTIONAL RIGHT TO HEALTHY LIFE
pip - 12.2007, str. 22
The chapter on economic, social and cultural rights of the
Constitution of the Republic of Croatia defines the right to healthy life
and environmental protection. Accordingly, every person has the
right on healthy life and everyone is obliged, within the scope of his/
her responsibilities and work, to pay a special attention to the
protection of people’s health, nature and environment. On the other
hand, the State provides conditions for healthy environment and the
right of the citizens on the healthy environment. Generally, all the
citizens, state, public and economic bodies and associations are
obliged within their responsibilities and work to pay a special
attention to the protection of people’s health, nature and
Rights (in the hierarchy of regulations it is above the law level)
determines the right to enjoyment of the highest attainable standards
of physical and mental health. Such a formulation should be an
additional guideline to the legislator upon determination of the
regulations referring to the right on healthy life including the
obligation of the enforcement of the above stated provision of the
Constitution of the Republic of Croatia.
REPRESENTING FOREIGN RESIDENTS BY LAWYERS IN FIELD OF INDUSTRIAL PROPERTY
pip - 12.2007, str. 27
On 1 August 2005 the Act on Representing in the Field of Industrial
Property was passed. Among other things the Act stipulates the
conditions of representing activities in the field of industrial property
at the State Institute for Intellectual Property of the Republic of
In the text the author stresses some dubious provisions de lege
lata and gives some propositions de lege ferenda especially referring
to the possibility of representing foreign residents by lawyers. In his
opinion, for instance, the person who has not passed a specific
professional exam and who is not entered into the Registry of
Representatives at the State Institute for Intellectual Property,
including lawyers, should not be engaged in representing activities
in the field of industrial property referring not only to foreign
residents but also the Croatian citizens. Accordingly, each representative in the field of industrial property should be obliged to pass the exam for a patent or stamp representative.
In the author’s opinion some provisions of the Act on Representing
in the Field of Industrial Property should be cancelled or redefined.
AUDIT ACCORDING TO PERMISSION OF COURT OF APPEALS
pip - 12.2007, str. 37
The Article 29. of the Constitution of the Republic of Croatia stipulates
the right on access to the court, which implies that everybody has the
right that the court based on justice makes impartial and rightful
decision on his/her rights and obligations, doubts or accusations for a
criminal act within a reasonable period. The Art. 18 of the Constitution
guarantees the right on complaint referring to specific legal documents
enacted in the proceedings at the court of the first instance or other
authorised body. There is no constitutional guarantee for refutation of
decisions made by the court of second instance. Therefore, the legislator
should decide whether to enable to the parties to refute these decisions
too. The legal provisions which exclude or limit the possibility of legality
control or the control of decisions made by the court of the third instance
could therefore not be considered as unconstitutional. The criteria for
permission of audit are stipulated in the Art. 382 of the Law of Civil
Procedure. This regulation limits to a certain extent the right on
presentation of the audit as an extraordinary legal remedy.
According to the decision of the Constitutional Court of the Republic
of Croatia no. U-I/1569 from 20 December 2006 the provisions of the Art.
382, Par. 1., It. 1. and 2., Par. 2. and Par. 3. and the Art. 497. of the Law
on Civil Procedure become invalid as at 15 July 2008. The explanation
of the above stated decision implies that the Constitutional Court has
concluded that by such audit the Supreme Court of the Republic of
Croatia, as the court of the highest instance, cannot realise its
constitutional authority in assurance of the unique application of the law
and equality of the citizens. Therefore, the Constitutional Court cancelled
the parts of the Art 382. and the Art. 497. of the Law on Civil Procedure
pip - 12.2007, str. 45
The new Act on Obligatory Relations, which was passed at the
beginning of the last year, specifically states a lending contract that is
drawn up if one person – a lender – gives to another person a specific
object for use free of charge, and the other person – a borrower –
commits himself/herself to give it back after use. The object of lending
are non-disposable things. A disposable thing can be the object of
lending if it’s return is stipulated in the contract. The borrower has the
right to use the object of lending in the way determined by the contract.
Should such a way not be determined by the contract the borrower has
the right to use it according to the characteristics and purpose of the
object of landing. The borrower bears regular maintenance costs of the
borrowed object (if it is an animal this includes feeding costs too),
whereby extraordinary costs are compensated to the borrower
according to the management regulations without an order. The claims
of the lender (for compensation of the damages due to change or
deterioration of the object of lending) and those of the borrower (for
compensation of costs or compensation of damages due to flaws)
become dated six months after the date of return of objects.
ILLICIT STOCK TRADING
pip - 12.2007, str. 51
The Stock Exchange Act stipulates an offence called the illicit
stock trading. Accordingly, the person who is illicitly engaged in
mediation of trade or sales of stocks shall be fined with up to 200 daily
incomes or punished by imprisonment up to one year. The offender
who has made a considerable financial benefit shall be fined with up
to 200 daily incomes or punished by imprisonment up to three years.
The offender who organises a network of mediators to commit the above stated offence shall be fined with up to 350 daily incomes or
punished by imprisonment up to five years. The supervisory and
regulation body who, among other bodies, takes legal proceedings
against the persons for whom there is a reasonable doubt that they
have committed the above stated offence is the Croatian Agency for
Supervision of Financial Services.
LIMITS OF INSURER’S LIABILITY TO THIRD PARTIES IN CAR INSURANCE
pip - 12.2007, str. 59
The limits of insurer’s liability to the third parties in the case of
insurance against car accidents can be viewed in two ways: 1. the
amount of the insurance as a limited liability of the insurer to the third
party; 2. payment of damages caused by unknown or uninsured motor
vehicles on the account of the Guarantee Fund. Due to the specifics of
such a type of insurance, where it is not possible to know in advance
what the amount of the claim for compensation of damages for a
particular car accident is going to be, there is a possibility for the
insurance amount not to be sufficient for payment of compensation of
damages according to all the claims referring to the particular traffic
accident. Therefore, there is a direct influence on the possibility of
compensation of damages to the victims of the traffic accident. On the
other hand, the claims for compensation of damages to the unlimited
amounts would certainly not be in the insurer’s interest. Therefore, the
legislator stipulates a minimum insurance amount of the car accident
liability in order to guarantee the traffic accident victims a certain
security in exercising their rights to the compensation of damages. The
insurers can agree on a higher insurance amount, which may not be
lower than the one according to the regulations.
NIGHT SHIFT WORK AND LEGAL CLAIM FOR ITS PAYMENT
pip - 12.2007, str. 70
In accordance with the Labour Act the work between 10.00 p.m.
and 6.00 a.m.next day (between 10.00 p.m. and 5.00 a.m.next day in
agriculture) is considered to be a night shift work, unless by this act or
some other regulation, a collective agreement or the agreement made
between the employer and the workers’ council has been determined
differently. If the work is organised in shifts, they have to be alternated
so that a worker has constant night shifts for a week to the most. The
night shift of minors is strictly forbidden, except in the case when such
work is necessary due to force majeur. The Labour Act also stipulates
that a worker has the right on a higher salary for the night shift work,
which is determined and calculated according to the autonomous
regulations of the employer. In case the night shift work has been
underpaid or not paid at all, and the employer does not fulfil the
obligation to pay for it, the worker has the right to take legal actions in
order to claim the payment of the night shift work.
ADMINISTRATIVE COOPERATION IN THE FIELD OF EXCISE DUTIES WITHIN EU
pip - 12.2007, str. 76
The Regulation no. 2073/2004 made by the EU Council on 16
November 2004 referring to the administrative cooperation in the
field of excise duties strengthens the cooperation of tax administrations
regarding excise duties. The Regulation enables direct contacts
between the administrations engaged in collection of excise duties of
EU countries, resulting in a faster swapping of information and a
clearer obligatory cooperation of the EU members. Besides the
swapping of information on request it is planned to include electronic
and constant swapping of information. Therefore, the Regulation
stipulates the conditions of the mutual cooperation of the
administrative bodies dealing with the application of the regulations
on excise duties and the Commission in the EU countries. The
Regulation determines the rules and procedures to be applied by the
authorised bodies of the EU countries including the mutual
cooperation in providing data (electronically), which can help them
in adjustment of their regular determination of excise duties.
pip - 12.2007, str. 81
Troškovi reprezentacije i promidžbe pri oporezivanju dobiti - vrijednost manja od 80,00 kn/kom
Porez na dodanu vrijednost - primjena stope 0% na edukativno pomagalo Mala učilica
Porez na dodanu vrijednost na inozemnu uslugu - korištenje softvera
Porezni položaj stripa Ronaldinho
Porez na dodanu vrijednost - primjena stope 0% na ilustriranu slikovnicu "Gusarski brod"
Obveznik poreza na dodanu vrijednost - stomatološki centar za obavljene usluge
Porez na dodanu vrijednost - Obrazac PDV i PDV-K
Obračun poreza na dodanu vrijednost u postupku ovrhe poslovnog prostora
Primjena nulte stope PDV-a na knjige koje sadrže i glazbeni CD
Porez na dodanu vrijednost na usluge smještaja na plovilima
pip - 12.2007, str. 86
pip - 12.2007, str. 93
Porez na dobit - računovodstveni prikaz potpora
Domaća radinost i sporedno zanimanje - uputa o postupanju
pip - 12.2007, str. 95
pip - 12.2007, str. 99
Naplata posebnog poreza na plovila
Poseban porez i carina za plovila koja se koriste za obavljanje registrirane djelatnosti
Oslobođenja pri uvozu doniranih športskih trkaćih motocikla
Oslobođenje od posebnog poreza na etilni alkohol za biološka istraživanja
Izvoz cigareta bez markica na Kanarske otoke
Oporezivanje pick-up vozila posebnim porezom
Postupanje s obilježavajućim markicama - alkohol, duhanski proizvodi, kava
Povrat kave označene obilježavajućim markicama
Posebni porez na osobne automobile koji se proizvode u Republici Hrvatskoj
Posebna skladišta za prodaju ulja za loženje (EL i LS)
Porezna osnovica kod određivanja posebnog poreza na plovila - dužina trupa plovila
pip - 12.2007, str. 106
Dužina i tijek raspolaganja službenika stavljenih na raspolaganje Vladi Republike Hrvatske
Otkaz državne službe istekom probnog rada
Ispunjavanje formalnih uvjeta za prijam vježbenika u državnu službu
Stavljanje službenika na raspolaganje Vladi Republike Hrvatske
Primjena propisa o plaćama u javnim službama
pip - 12.2007, str. 109
Mogućnost izdavanja uporabne dozvole
Ishođenje potvrde da je posebni dio zgrade samostalna uporabna cjelina
Odnos projektanta i izvođača
Građevinska dozvola koja se prilaže zahtjevu za izdavanje uporabne dozvole
Obveza donošenja UPU-a prema PPUG T.
Izdavanje uporabne dozvole za građevinu izgrađenu na temelju rješenja o uvjetima građenja
Izdavanje odobrenja za obavljanje gospodarske djelatnosti
pip - 12.2007, str. 115
Nesporazum (čl. 63. ZOO-a)
Dužnost ispunjenja obveze (čl. 17. ZOO-a)
pip - 12.2007, str. 116
Međa ( čl. 103. ZV-a)
Uporaba tuđe nekretnine radi izvođenja radova (čl. 107. ZV-a)
Postupak u zemljišnoknjižnim stvarima (čl. 91. ZZK-a)
pip - 12.2007, str. 117
Poduzetnički ugovor - sklapanje (čl. 481. ZTD-a)
pip - 12.2007, str. 118
Postupak prije otkazivanja (čl. 100. ZR-a)
Neopravdani razlozi za otkaz (čl. 115. ZR-a)
Zaštita sindikalnih povjerenika (čl. 190. ZR-a)
pip - 12.2007, str. 121
Sudjelovanje umješača (čl. 207. ZPP-a)
Presuda zbog ogluhe (čl. 331.b. ZPP-a)
Apsolutno bitna povreda odredaba parničnog postupka (čl. 354. ZPP-a)
Dokazi (čl. 219. ZPP-a)
Bitna povreda odredaba parničnog postupka (čl. 354. ZPP-a)
pip - 12.2007, str. 125
Prijedlog za ovrhu (čl. 35. OZ-a)
Bezuspješan pokušaj pljenidbe (čl. 136. OZ-a)
Dostava (čl. 8. OZ-a)
Nadležnost suda (čl. 252.j. OZ-a)
pip - 12.2007, str. 126
Osporene tražbine (čl. 175. SZ-a)
pip - 12.2007, str. 127
Uvjerenja o osposobljenosti radnika za pružanje prve pomoći - izdavanje od neovlaštene osobe
Obračun poreza na dodanu vrijednost po osnovi izdanih računa
Javno reproduciranje glazbe u frizerskom salonu
Obavljanje poslova turističkog zastupnika
Zahtjev za pokretanje prekršajnog postupka
Pravo na podnošenje zahtjeva za izvanredno preispitivanje odluke
Ispravak rješenja o prekršaju
Obavijest okrivljeniku o sjednici vijeća Visokog prekršajnog suda
pip - 12.2007, str. 131
Posebni dio nekretnine
Ukidanje odobrenja za rad banci
Izravna pogodba - javna nabava
pip - 12.2007, str. 133
O pravnom pojmu "radne sobe": izdatci za prostoriju koja se istodobno rabi kao ured i skladište za robu
Porez na dohodak - sama mogućnost uporabe službenog vozila u privatne svrhe još nije primanje u naravi
Porez na dohodak - stvarni putni troškovi umjesto naknade po kilometru
Porez na dohodak - dvostruko vođeno kućanstvo, troškovi prijevoza
Porez na dohodak - umjetna oplodnja
Pravo poreznog savjetovanja
pip - 12.2007, str. 136
Ništavost ugovora o poreznom savjetovanju s društvom koje čine njemački porezni savjetnik i EU-stranac (Grk) bez kvalifikacijskog ispita sukladno propisima
pip - 12.2007, str. 137
Ne postoji sukrivnja pošiljatelja ako je vrijednost robe za prijevoznika bila vidljiva iz popisa otpremljene robe
pip - 12.2007, str. 138
Rok zastare za tražbine iz ugovora o kreditu
Ovrha radi vraćanja radnika na rad
Povlačenje otkaza ugovora o radu
pip - 12.2007, str. 142