The author presents the main features of a limited partnership, as a company regulated by the Companies Act. The author compares the provisions of the Croatian legislation on companies with the provisions of the German, Swiss, Austrian and Slovenian regulations on companies. Furthermore, the article presents two "forms" of a limited partnership that are not included in the legislation of Croatia - a limited liability company as the general partner in a limited partnership and a limited partnership on shares.
The authors of the article analyze the issues referring to the compensation for performed investments and return of prepayment for rent of business premises and rent of an apartment, which have been disputable in the practice. Although there are many other disputable issues, primarily regarding the protected tenants and rental fees, the authors of the article mostly deal with the topics on the compensation for the investments into residential space and returning of the prepayment made by the parties in the invalid agreement on apartment rent.
Autori: Doc. dr. sc. Maja BUKOVAC-PUVAČA Doc. dr. sc. Gabrijela MIHELČIĆ , dipl. iur.
The statute of limitations in general and its application in the field of civil law, has been constantly applied in practice. The topicality of the statute of limitations can be seen with regard to its representation in the judicial practice, especially in the view of the highest courts in the Republic of Croatia. Since it is still a current and extremely widespread institute in legal practice, it frequently rises problems and practical challenges. Due to the fact that the statute of limitations is mostly present in the law on obligations this article stresses its features included in the Act on Obligations and presents some current, important and frequent issues appearing in the legal practice. Finally, it should be stated that the statute of limitations in the Croatian legislation has been present for a long time and has continuously been arranged on the same legal bases, starting from 1953 onwards. Accordingly, the court practice based on the above stated institute is rather rich and balanced, which is also the topic of this article. At the end of the article there is a catalogue of the legal situations with an indication of the period in which obsolete claims arising therefrom.
Europska unija (EU) posljednjih godina radi na osmišljavanju novih izvora javnih prihoda radi prevladavanja postojeće krize. U tom svjetlu treba promatrati i napore i poticaje ne samo EU-a nego i šire svjetske zajednice, usmjerene oporezivanju financijskog sektora. S druge pak strane, tome se snažno protivi Velika Britanija i još neke države. Poziv za uvođenjem poreza na financijske transakcije ima širok inicijativni krug; takva inicijativa i zagovaranje preraslo je granice EU-a. Rezultat takve inicijative su razni prijedlozi. O tome pišemo u ovom članku.
1. Razlozi oporezivanja financijskog sektora
2. Modaliteti oporezivanja financijskog sektora
3. Prijedlog poreza na financijske transakcije iz 2011.
4. Zahtjev za provedbom postupka pojačane suradnje na području poreza na financijske transakcije
5. Zaključak
The author of the article analyzes some important issues of the new Act on Regional Development of the Republic of Croatia, which became effective in January this year. The importance of this new regulation is proved by the fact that the old Act from 2009, including its all bylaws, became completely invalid. Therefore, it should be especially considered, also because of the fact that in March all the deadlines for submission of new bylaws expired. Accordingly, the new Act may be regarded as an operational regulation which includes the adoption of a number of documents, the co-ordination of a large number of state and local bodies, comprising some specific institutions and companies.
The Act on Mortician Activities determines the rules regarding the provision of services related to funerals. It has introduced a new legal regime of providing a part of mortician activities. The author of the article presents some most important issues determined by the Act on Mortician Activities and tries to define the division between the activities referring to funerals, which continue to be performed as utility services and the mortician activities performed on the free market.
Autorica se u ovome članku osvrće na izmijenjene odredbe iz novog Pravilnika o sadržaju i načinu vođenja evidencije o radnicima koje su u svom opsegu neznatne, ali obveza poslodavca u vezi s vođenjem evidencije o radnicima, a koja mora sadržavati i podatke o radnicima i podatke o radnom vremenu, ipak je malo detaljnije razrađena te time prilagođena potrebama i zahtjevima poslodavaca. Novim Pravilnikom o sadržaju i načinu vođenja evidencije o radnicima propisan je sadržaj i način vođenja evidencije o radnicima koji su zaposleni kod poslodavca te o radnicima čiji rad poslodavac koristi. Pravni temelj donošenja ovog Pravilnika propisan je Zakonom o radu. U članku se daje i prikaz prekršajnih kazni u slučaju nevođenja ili nevođenja na propisani način evidencija o radnicima i radnom vremenu. Daje se i prikaz oglednih primjeraka vođenja evidencije podataka o radnicima i evidencije podataka o radnom vremenu radnika.
1. Uvod
2. Sažeti povijesni prikaz
3. Evidencija o radnicima
4. Evidencija o radnom vremenu
5. Prekršajne odredbe
6. Zaključak
The author of the article presents the role of the subordinate (implementing) regulations in the field of protection at work and points to the recent rulebooks by the Minister of Labour. Such regulations (especially in the field of protection at work) are rather important upon realization of the legal principles and concrete provisions. They enable easier application of the law, compared to the situation in which the law would comprise a number of minor details, which would result in the loss of its consistency and transparency, making it dull and static, uncreative and difficult to use efficiently. Besides, the procedure of adopting subordinate regulations is much easier than adopting legal regulations, which contributes to the important dynamics of the law, taking into consideration its consistency.
The author of this article explains the institute of fiduciary regulated by the Enforcement Act and includes the regulations on land register and taxes. The institute of fiduciary, i.e. the court and public notary insurance through the transfer of ownership to objects and transfer of rights represents a means of insuring the claims, which belongs to the group of the so-called substantive insurances. A fiduciary is based on the agreement on insurance of claims, the sample of which is presented in the article.
In November 2014 the new EU Directive, which for the first time regulates the right to damages for the breach of EU and national competition rules, was adopted. The Directive is the result of the need for the EU Member States to ensure convergent procedural rules, which would enable effective rights to damages guaranteed by the earlier judgements of the EU courts. The provisions of the Directive comprise all the problematic issues identified in practice as obstacles for the effective exercise of the right to damages, which is only used in few Member States. The aim of this paper is to present the purpose and provisions of the new Directive and their scope of application. Especially important provisions are those which regulate the access to evidence from the files of competition authorities, limitations to the disclosure of evidence, primarily to protect leniency statements and settlement submissions. Furthermore, the provisions on the effect of final decisions of the national competition authorities in the damages proceedings before national courts of other Member States, provisions on joint and several liabilities, limitation periods, quantification of harm, passing-on overcharges and consensual dispute resolutions are also emphasised as relevant in the paper.
The financial and economic crisis has highlighted the need to establish the so-called banking union, in order to prevent that the cost of bank failures is funded at the expense of taxpayers in the future. Accordingly, a large number of directives and regulations which established the regulatory framework of supervision, prudential rules and remedial powers were adopted, to prevent future disruptions on the financial markets of the EU. The author of this article presents a summary of the reasons for the adoption of Directive 2014/59 / EU of the European Parliament and Council of 15 May 2014 regarding establishing a framework for the recovery and rehabilitation of credit institutions and investment firms and briefly presents a part of the directive, which was transposed in the Act on Capital Market, and refers to the recovery plans for investment firms and groups, agreements on support and early intervention, as well as the procedures which according to this Directive will be applied to investment companies and groups that do not yet have such disorders in business and so far do not need to use such instruments for rehabilitation.