In the last issue of our periodical, the first part of the article on the significance of the entry into the court register was published. With respect to it, in this issue, we continue dealing with this significant topic, analysing the effects of the entry into the court registry. With reference to the mentioned effects, we do not analyse the same in this summary taking into consideration the fact that we did so in the previous one, presenting the integral article to have been published in two issues.
In this article, the author comments a decision of the Supreme Court in us, i.e. of the Revision Court of the Supreme Court of the Republic of Croatia. That decision was made at the end of March, last year. The mentioned Court, while taking decisions on declared audit, made a decision to adopt the audit, cancel lower-instance, i.e. first and second-instance judgements, and returned the case to the first-instance court for rehearing. This decision is pointed out to be a high-quality and essential one for court practice, as one of a legal sources, as the subject-matter of its decision-making is an always actual topic, i.e. the computing of default interest, or that interest to charge the debtor when he is late with the fulfilment of his due liability.
A secret is generally known information with which only a certain circle of persons can be acknowledged, with the existence of certain social norms existing, which prevent disclosing such data outside of the mentioned circle. According to the type of a secret, the data can be a state secret, military secret, public secret, business or professional secret, and according to the degree of confidentiality, the data can be a state secret, very confidential, confidential and classified. Medical professional secret is a type of a vocational or professional secret connected with performing a medical profession. Taking into consideration the essence of a medical profession, it is evident that the doctors are obliged to keep secret connected with dealing with their profession, and for disclosing of the subject-matter information, they can be even subject to criminal persecution. A doctor can be however also a subject to a disciplinary action according to the regulations of the Medical Licensing Board and the Code. With respect to keeping and disclosing of a medical professional secret, in cases when a doctor is in the function of a witness or an expert witness in judicial proceedings, his/her actions are defined by the rules of the procedural law.
In our law, one cannot agree a competent judicial control of arbitration. If the parties agreed a judicial control of arbitration as a decisive assumption for arbitration arrangements, the whole contract is null and void. Exceptionally, if a party in an arbitration procedure omitted to file an objection concerning the competence of arbitration court in time, the arbitration contract is valid ex lege, regardless of the parties’ expectance with respect to subsequent judicial control of the adjudication. The author thinks that foreseeable amendments of the Arbitration Act can enable of an explicit agreement of the parties on a competent judicial control of an arbitration proceedings in to form of a plea of nullity as arbitration could be agreed on by the parties which do not do so just as there is no possibility of a subsequent competent judicial control.
The Law on Property and Other Proprietary Rights prescribes that the person who proves during a procedure before the court or another competent body a legal foundation and truthful way of acquiring his/her things, is to be considered to be the owner of such things compared to a person to be in possession of such a thing without legal foundations, or based on an inferior legal foundation. In that case, it is the question of so called superior right on real estate. In our judicial practice, some cases appeared with the disassociation of the former State with which the disputes appeared with respect to the issue of belonging by the subjects from various Republics from the former State. In order to have larger legal safety during the transitional period, in 1991, we enacted the Decree on Prohibited Disposal of the Real Estate at the Territory of the Republic of Croatia which prohibited the disposal and burdening of the real estate at the territory of the Republic of Croatia which was owned, possessed, used by the organs and institutions of the Federation, by the Republics and Regions.
The first part of the article on acquiring proprietary interest on real estate by foreign persons was published in the last issue of our periodical. Pursuant to it, we continue to treat this significant topic in this issue, analysing the Protocol of the access of our State to the Marakesh Agreement Founding the World Trade Organization, the Stabilisation and Association Agreement of the Republic of Croatia and European Union, the Agreement Law Relations among the Republic of Croatia and other States, created after disassociation of the former Federation. The whole article is supported by international agreements, laws and other regulations, available court practice, legal literature, as well as critical reviews with the presentation of dissonant opinions.
Tax relief is introduced into the tax system for the purpose of achieving certain goals, as e.g. a uniform distribution of tax burden according to economic power, the stimulation of employment, stimulation and revival of economic activities which can be valid for the territory of the whole country or for particular less developed regions. Tax relief is especially significant within the system of the income taxation of natural persons, those referring to tax recognized insurance premiums and personal deductions of a taxpayer. The relief within the taxation system of the income of physical persons represents one of the basic reasons of submitting annual tax returns by those taxpayers who have no obligation to submit annual tax return for their earned income based on the Income Tax Act.
A new Catering Industry Act became effective at the end of December, last year. According to the provisions of that Law, a circle of the subjects (persons) who can perform catering services has been extended; for the first time, particular associations (hunters’, anglers’, mountaineering, amateur-sports clubs, associations of national minorities and Croatian Youth Travel and Hostel Association and Croatian Scouts Organization) were permitted to perform catering activity subject to and in the way prescribed by the Law. The participants of celebrations and the manifestations organized for promotional tourist purposes by tourist communities and the units of local self-government are permitted to render catering services at such events subject to preliminary provided approval by sanitary inspection in spite of not being registered for the performing of the activity. After Croatia’s access to European Union, the citizens of the members of EU will be permitted to render catering services in households.
Discretionary estimate is an institution compatible with the administrative law, which is realized in practice with the proceeding of an administrative body. An essential element of that institute is legal power, and individualized and concretized choice between permitted alternatives. Discretional estimate is one of the forms of weaker bonds by legal standards. It is actually one of the instruments of alleviating the rigidity of the legal system at one side, enabling certain stage of elasticity with proceeding and individualisation of approach what can enable more effective work of the public authorities. At the other side, discretional decision makes easier the arbitration and nonconsistency of political and other legally irrelevant intervention; corresponds to the approach giving the advantage to managerial over legalistic values, what can lead, among other things, even to various forms of the abuse of a position.
At the beginning of this year, one more Amendment (ranking the seventh one) of the Customs Act became effective. During the past six-year period, that Law followed the adopted modifications of the Customs Code of European Union on which it has been based, and based on which it was persisted to harmonize our Customs Law with the Law of the Community. Basic goal of the latest amendments of the Customs Law is to simplify and accelerate the implementation of customs procedures; in order to have the customs administration achieved the degree of efficiency as with the customs administrations of the Member States of the Union. The Amendments are mostly the consequence of the taken over obligation to harmonize the customs regulations of the Republic of Croatia with the customs system of Union, and after the analytic survey and evaluation of the status of harmonization of the customs laws with the European ones in the Chapter 29, of the Customs Union, and for the preparation of the negotiation attitudes.
The article gives a review of the main developments in the LC law with regard to the consumer protection. A special emphasis is given to the Council Directive on unfair terms in consumer contracts as well as to the Directive concerning unfair businessto- consumer commercial practices in the internal market. Through the analysis of the provisions of those legal acts, the author illustrates the problems arising from the implementation of the minimum harmonisation in the field of consumer protection. Those problems are manifested through the unequal protection of consumer rights in different Member States, which as a consequence generates the fragmentation of the internal market and insufficient development of the cross-border trade. Another detected problem is the limited scope of the abovementioned directives, as they relate only to certain unfair terms and unfair commercial practices, which cannot achieve the high level of consumer protection. Therefore, the author commends Commission’s decision to launch the revision of the consumer acquis, with the view to establish a new approach to the regulation of the consumer protection, which will enhance cross-border trade and improve the quality of life of European citizens.
"Prefakturirani" porez na promet nekretnina je naknada oporeziva PDV-om, a na uslugu ustupanja osoblja koju inozemno društvo zaračunava podružnici u RH treba obračunati PDV
Porezni položaj usluga obavljenih inozemnom poduzetniku - rad auto-dizalice na nekretnini u inozemstvu, najam, rad osoblja
Trgovačko društvo koje obavlja usluge smještaja starijih i nemoćnih osoba nije ustanova za socijalnu skrb i obveznik je PDV-a
Usluge smještaja i prehrane radnika na terenu u komercijalnom ugostiteljskom objektu - PDV 10%
Domaći poduzetnik je obvezan na kupljena autorska prava od inozemnog poduzetnika obračunati PDV i porez po odbitku
