Pravo i porezi 12/2012

Taking into consideration the new Distraint Act, which became effective in October 2012, the author of this article analyzes the regulations regarding the institute of third-party protection, in order to determine whether it is possible to realize the protection of the third party upon making a claim regarding the ownership of real estate on which a distraint procedure is to be executed, which represents the right to prevent the distraint procedure.

The author of this article analyzes the issues regarding the dissolution of the ownership community according to the Act on Ownership and Other Substantive Rights within the framework of the litigation process. The unadjusted data in the land registers with the data in the land cadastars and the regulations of entry according to the provisions of the Act on Land Registers, require from the physical and legal persons to conduct the procedures of entering real estate into land register, in order to obtain the right to record the ownership of real estate. Due to the fact that the new Act on Land Register determines the land registers as the only proper records on real estate and holders of registrable rights in the legal sales of real estate, physical and legal persons conduct the procedures in order to arrange the ownership of real estate.

The author of the article points to the factors which substantially determine the theoretical, legislative and practical context of ownership and co-ownership, with the specific emphasis on the transformed institute of dividing the property acquired in marriage. In the past two decades the common property of spouses has been transformed, i.e. this category of ownership has been transferred from the concept of common ownership to the concept of co-ownership. The property acquired in marriage has thus according to the recently passed Act become the property co-owned by the spouses, which is divided into equal parts, as opposed to the previous act, according to which the common property of the spouses used to be divided according to the contribution of the individual spouse in its creation.

The author of the article presents an overview of the German Act on Tax on Land (real estate), which has been applied almost unchanged for forty years. The Act defines the obligation of paying the tax on land, the determination of the amount of the tax on land and terms of payment. According to this Act, the employees of the units of the local self-government may independently determine the amount of the capital transfer tax, applying the Act on Value Determination. They should determine the unique value, apply the legally binding tax rate and the multiplier of the local self-government.

The authors of the article present the main characteristics of including the tax paid abroad and the methods of tax exemption with the progression, in order to avoid double taxation within the income tax system in Croatia. The Republic of Croatia has namely signed the contracts on avoidance of double taxation with 52 countries. Accordingly, when a tax payer has paid the tax in one contract country, he/she may exempt or include such a tax in the tax liabilities of the resident country. The methods of exemption i.e. inclusion (recognition) of the tax paid in another contract country, in which such a tax payer is a non-resident, are differently determined according to the sources of income and the specific contract. Therefore, the unique contract on such an issue does not exist, but each case should be analyzed separately.

The author of the article presents an overview of the decisions made at the Administrative Court in Rijeka at the beginning of their practice and provides a selection of the decisions relevant for the administrative areas of pension insurance, firearms, utility contributions, employees’ rights, consular rights and expropriation. The article also presents a decision relevant for determination of the due deadline for making a claim for compensation of the expenses for administrative procedures.

The right to health protection abroad by the persons insured the Croatian Institute for Health Insurance represents one of the rights from the obligatory health insurance determined by the Act on Obligatory Health Insurance, whereas the conditions and the way of obtaining such rights are determined by the Rulebook on Rights, Conditions and Ways of Obtaining Health Protection Abroad. The volume and the way of using health protection differ, depending on the fact whether such health protection is used in the countries which signed the contract or not. The expenses for the obtained health protection abroad are debited on the account of the Institute, only if such health protection has been used according to the valid regulations and according to the letter of confirmation stating the rights to health protection abroad, i.e. according to the decision issued by the Headquarters of the Institute to send the insured persons for medical treatment in a health institution abroad.

The export of engineering activities comprises the export (sales) of large buildings constructed by means of investments. It comprises: the construction of a building abroad, the export of tangible and intangible components, know-how and technologies (equipment, machinery, reproduction materials and some additional functional services). This is one of the key forms of diffusion and transfer of technology on the commercial basis, through which the developed economies export their integrated products and intellectual resources on the world market. The procedure of contract negotiations regarding the export of engineering activities is rather complex, last for a long time and represents a professional and responsible inter-disciplinary activity with far-reaching consequences for the both parties. Such a procedure begins upon assigning the construction of the investment building, when the contract parties define a number of provisions and determine the volume of the extended classic contract responsibility of the bidder.

One of the most important issues in the European Union represents the financing of its existence and activities. The EU Budget has always been the topic of political negotiations on a high level, which includes the activities of various kinds. On one hand this comprises the redistribution of the resources among the member countries and on the other hand the production of the European public goods by the common institutions and policies. The authors of the article analyze the above stated issues in details.