The Act on Financial Transactions and Pre-Bankruptcy Settlement has introduced some special rules on how an enterprise should act in the conditions of insolvency. The author of the article analyzes such rules and points to the consequences of their use.
The principle of consciousness and honesty represents one of the basic principles of the obligatory law. The article analyzes the contents of such a principle, its legal nature, the legal norms (Act on Obligatory Relations, Act on Consumers’ Protection), the relation to the other principles and referring to the above stated principle. Specifically stressed is the principle of consciousness and honesty regarding the issue of interests. The authors of the article provide the guidelines for the concrete determination of its contents and importance in the specific legal cases, taking into consideration the fact that this is an non-determined legal standard, but can be determined in casu concreto, which defines the main acts in some obligatory relation. The principle of consciousness and honesty is specifically analyzed in formal contracts, consumers’ contracts, unfair provisions of contracts, general terms of contracts, the pre-contract responsibility, the foreign currency clause, default interests, rebus sic stantibus and the extension of the contract to the responsibility for damages.
Ulazak Republike Hrvatske u zajedništvo zemalja Europske unije donio je niz izmjena zakona i funkcioniranja određenih državnih institucija, odnosno, nametnula se potreba prilagodbe sustava velikom europskom tržištu. U tom je smislu od 2. rujna 2013. Porezna uprava Republike Hrvatske pokrenula Elektronički sustav za povrat Poreza na dodanu vrijednost (u daljnjem tekstu: sustav VAT Refund). Sustav VAT Refund, odnosno mogućnost povrata PDV-a, iz država članica EU uređen je Direktivom EU 2008/09/ec od 12. veljače 2008.
The author of the article explains the term of an e-invoice, the conditions which such an invoice has to fulfil in order to be regarded as an e-invoice and the way in which such conditions can be fulfilled, all according to the new VAT Act and the VAT Rulebook. Besides, the author of the article explains the submission of an e-invoice, the procedures which have to be carried out in the case of correction of an e-invoice and defines the deadlines of keeping the records on e-invoices.
The author of the article presents the essential characteristics of the contract on lease, the legal effects of signing such a contract, points to the legal consequences of failure to fulfil the contract obligations and the causes and consequences of termination of the contract on lease in two cases: the financial lease of real estate and the operating lease of cars. Due to the fact that according to the Act on Lease the persons engaged in lease transactions subject to the rights and obligations stated in the Act on Obligatory Relations, unless the Act on Lease states differently, the title of this article cannot be analyzed without taking into consideration the provisions of the Act on Lease and the legal norms important for determination of the relations in term of Law on Obligations. The court practice shows that the premature termination of the lease contract is most frequently caused by the failure to fulfil the contract obligations by the lessee such as non-payment of the compensation stated in the contract, which forces the leaser to terminate the contract.
The contracts on factoring and forfaiting have so far not been common in the commercial practice in Croatia. However, the characteristics of such contracts – they ensure a faster cash flow to exporters with the possibility to reduce the risk of collection of payments – speak in favour of their use. Besides, the high costs of transactions with letters of credit affect the increased use of factoring and forfaiting. Today, when the Croatian foreign currency regulations comprise the use of such contracts, it is important to introduce the financial institutions with such contract instruments. The author presents the above stated issues in details.
The trial period cannot be longer than six months and cannot be prolonged. The contract on trial period must be signed, whereas its provisions depend on the employer and employee. The latest amendments to the Labour Act supplemented the institute of the trial period of work. Accordingly, the employee’s failure to fulfil the obligations during the trial period represents a justifiable reason for the termination of the contract on employment. Such a termination does not subject to the provisions of the Labour Act regarding the termination of the contract on employment, except the provisions regarding the unjustifiable reasons for termination, the form of explanation and the delivery of the termination of the contract on employment, as well as re-employment of the employee in case of the unjustifiable termination of employment, The duration of the trial period has remained the same as in the old Labour Act and represents the time in which the goals of the trial period may be accomplished. The goal of the trial period is for the employer to check-up the professional and other skills of the employee, in order to determine whether such an employee can meet the obligations of the particular working position, the working needs. The employee is to be introduced with the conditions of the working position and to correctly estimate his/her ability to fulfil the corresponding conditions.
Minors belong to the specific category of workers, who are additionally protected due to the fact that they have not been completely physically and mentally mature in order to take care of themselves independently and cannot stand for their rights and interests. Because of their insufficient life experience and immaturity they have to be taken care of not just by their family but also by the society i.e. the state, in order to protect their rights and interests. The employment of minors is not just a current topic during the summer season, when workers are in a greater demand, but also during the whole year, when there is the need to employ the minors.
The author of the article analyzes the issue of financing sports activities in Croatia and compares it with other legal systems abroad. In the Republic of Croatia sports activities are financed by the state, which represents one of the key problems of the Croatian sports, which in the author’s opinion has not undergone the transformation from socialism into capitalism. Due to the fact that the main resource of financing sports activities in the EU is the private capital or non-budget funds, whereas in the Republic of Croatia the dominant resource of financing sports activities is the public resource or the budget funds, the full membership in the EU will force the Republic of Croatia to adopt the main EU regulations in the field of sports.
The article analyzes the provisions of the new Act on Place of Residence This Act plays an important role in view of the labour law and the taxation law, due to the fact that the tax and surtax are to be paid according to the reported place of residence. The place of residence may affect the salary amount and the employer’s expenses as well as the transportation costs to and from work paid to the employee. The Act has stricter provisions regarding the exact reporting of the place of residence and the stricter sanctions in the case of violation. It also comprises the possibility of deleting the place of residence for the citizens, for which the police department has determined that they do not live at the reported address.
According to the latest Amendments to the Act on Recognizing Foreign Education Qualifications, which regulates the legal area of recognizing the qualifications obtained after completing primary, secondary or tertiary education abroad for the needs of education or work in the Republic of Croatia, the authority of some institutions which perform the above stated procedures has been changed.
Fundamental rights and general principles have been gradually introduced into the legislation and the case law of the Union, not only as a consequence of even greater comprehension of their significance and their role in exercising individual rights and in adequate and fair implementation of the European law in general, but also because of the complexity and the functioning of the European legal system. Due to their complex legal nature, the defining of their scope, content and methods of application is still ongoing. With regard to the fact that they are an expression of the common constitutional tradition and international obligations, and that the practice of their listing and taking into account in international instruments and legal practice of other institutions, especially the Council of Europe, already exists, the European law accepts and recognises their concepts in this context, although its primary goal is not their protection. In the context of the Union law, fundamental rights and general principles are primarily an expression of values which are to be respected in the implementation and application of European legislation in particular cases.