Pravo i porezi

Pravo i porezi



pip - 8.2007, str. 3
Terminologically, a factor, factoring comes originally from
the concept of a subsidiary and a branch office of European
merchants in colonies, the so called Factory and the authorized
agents were called “agents and factors” in the contracts
based on which the contemporary factoring has been developed.
A factoring contract is a legal transaction by means of
which a client assumes obligation to offer for sale to the factor
all his short-term receivables from a sales contract for the
delivery of goods and services prior to their maturity, and with
the payment of a factoring fee; and the factor assumes obligation
to accept the offers, as a rule, with the taking over the risk
of collection from the client’s debtors, subject to his management
of the client’s receivables. At the other side, a forfaiting
contract is the sales of outstanding pecuniary receivables to
a bank (or some other financial institution) with the exclusion
of the actual bank’s recourse to the seller if the receivables are
not collectable. The subjects of that legal transaction are: the
seller of receivables (forfait seller) and the buyer of receivables
(forfait buyer). Nowadays, the forfaiting transaction consists
predominantly of the purchase of bills receivables.


pip - 8.2007, str. 10
With decision-making on business conditioned cancellation
of an employment contract, the employer must take care on
the duration of employment, age and the employee’s obligation
of upkeep. If an employee institutes a labour dispute, the burden
of evidence that the employer took account, with the discharge,
on the mentioned criteria, is on the employer. Business
conditioned dismissal, or to put it colloquially, a redundancy,
is a form of an ordinary cancellation of an employment contract
in case when due to organisational, economic or technical
reasons, a need for certain jobs terminates, and the employer
is authorised to cancel the employment contract with prescribed
or a contract agreed period of notice. Such a dismissal
is permitted if the employee cannot be educated or trained for
the work at some other jobs, or if there are circumstances due
to which, it is not justified to expect the employer to educate
or train a worker for the work at some other work post.


pip - 8.2007, str. 14
In the first part of this text, the authors deal with the basic
assumptions of responsibility in general, while in the second part, they analyse the topic applied to concrete responsibilities of doctors through five especial parts. They refer to so
called media damage, insurance against professional responsibility,
consent of the family of a deceased person for transplanting
the parts of his/her body, consent of the damaged
as one of the bases for absolving from responsibility for damage
and expiry of an indemnity request. In general, they conclude
that the positive Croatian legislation at this domain has
been based in the way in which it makes the position of a doctor
(too) difficult and requests therefore for the interventions
which would enable the doctors to perform their job peacefully,
freely and professionally and those who experience a
medical error, to have quick and efficient indemnity provided,
with the elements to discourage every abuse or decrease
it at least.


pip - 8.2007, str. 25
The expiry of the indemnity caused by a criminal act is
evaluated according to the expiry prescribed for that criminal
act. Namely, in a case of the damage caused by a criminal
act, with a longer period of time prescribed for a criminal
prosecution, the request of indemnity to a responsible
person expires when the time defined for the expiry of the
criminal prosecution has expired. The discontinuance of
criminal prosecution limitation carries along also the discontinuance
of indemnity claim expiry. The same is valid
also of the standstill in expiry. In the concrete case, for the
evaluation of the reasonableness of indemnity claim one
takes into consideration the substantive-law provisions regulating
the responsibility for the damage of a responsible
person to the damaged person (the insured person of the institution
of the social insurance from the Federal Republic
of Germany) and the provisions of the Agreement between
Former Yugoslavia and Federal Republic of Germany about
the Social Insurance and the provisions of the German Law
– Reichversicherungordnung.


pip - 8.2007, str. 27
The new Law on Rendering Tourist Services comes into
force by the middle of September, this year; it is the continuation
of the process of harmonisation with the Acquis Communautaire
of European Union; it also simultaneously regulates
up-till-now non-regulated, while existing in tourist services practice (say, sports-recreational or adventurous activities)
or omits those services that do not correspond to the
present development of the Croatian economy, as e.g. rendering
individual tourist services in yachting or other tourist
branches to the citizens). With the purpose of grey economy
prevention at the domain of tourism, the amounts of
pecuniary penalties have been increased for the offenders
with respect to illicit services in tourism, with the possibility
emphasised to seal up the premises in which tourists are
accommodated by the providers who do not fulfil the prescribed
conditions; this has already been introduced in practice.


pip - 8.2007, str. 38
The institute of the inspector exemption with the tax control
has been foreseen for purpose of providing objectivity
with resolving an administrative matter; it removes the distrust
of a taxpayer towards the inspector. The exemption of
an official person refers equally to the administrative procedure
of the first instance and of the second instance as well.
There are situations in administrative procedures when it
could happen that an inspector is biased, in spite of his/her
obligation to be objective, and so he/she establishes only
those facts that are to the favour or those to the detriment of
a taxpayer. In order to prevent that, the General Tax Act and
the Law on a General Administrative Procedure foresee the
possibility to exempt such an inspector from conducting tax
control or performing particular actions in the procedure and
to replaced him/her while implementing a procedure or a particular
action by some other inspector what enables the protection
of the rights and the legal interest of an inspector but
also of a taxpayer.


pip - 8.2007, str. 44
The Articles of Associations are the basic organisational
act of an association, consisting of a compulsory part (containing
provisions on the name and seat, representation,
goals, activities realising the goals, the membership and obligations
of the members, bodies of an association, their
members, electing, revocation, authorities, method of decision-
making and the terms of office, termination of associations)
and of the optional part, which can but need not be
contained in it. The optional provisions of the Articles contain
e.g. the territory at which the association functions, assets
(methods of acquiring property and the use of realised
profit and proceeding with the assets in case of the termination of an association), settlement of disputes and conflicts
within an association and the disciplinary accountability of
the members, procedure with the property in case of a termination,
sign and stamp of the association, openness to the
public, etc.


pip - 8.2007, str. 54
Croatia, being a future member of European Union, follows
general development of the European Law, including
also the conciliation. In this work, the author points to the
mentioned European, and some other comparative solutions,
having in mind the evaluation of the existing Croatian
law and the proposal de lege ferenda, i.e. of the law that
should be adopted. General analysis of the subject-matter
points to a significant conformity of the Croatian positive
law and the proposal de lege ferenda with the European developing
law. The Croatian Conciliation Act prescribes so
that the conciliation is every procedure, regardless of its
name, in which the parties try to settle a dispute in agreement
with the help of one or several reconcilers who help
with achieving a settlement, without the powers to impose a
compulsory solution, while within European Union, the
Council has been for a longer period of time preparing a Directive
on Conciliation.


pip - 8.2007, str. 58

Thanks to the church tax (Ger. Kirchensteuer), as compared
with other countries, the Church in the Federal Republic
of Germany has a stable source of income and fairly
favourable financial position; with so provided resources
that are used to meet social, health and similar needs of inhabitants.
The church tax represents actually all the pecuniary
duties that can be collected from the members by the
church communities which are the bodies of the public law;
their right of its collecting belongs to them based on the civil
tax list for purpose of funding the church tasks in conformity
with the corresponding regulations of particular countries.
Besides Germany, such way of providing for resources,
i.e. the church tax, is in existence in Finland, Sweden, Switzerland
and Denmark.

Ministarstvo financija - Porezna uprava
Porez na dodanu vrijednost

pip - 8.2007, str. 72
    Porezni položaj iznajmljivača koji porez na dohodak plaćaju paušalno - računi, naplata
  • Obračun PDV-a na naknadu za rad sudskih vještaka
  • Porezni tretman davanja u zakup nekretnina - PDV, porez na dohodak i PP nekretnina
  • Porez na dodanu vrijednost - izdavanje računa pri prodaji duhanskih proizvoda
  • Porez na dodanu vrijednost i porez na dobit na izgubljene pakete - manjak
  • PDV na troškove nadzora i utvrđivanja zdravstvene ispravnosti namirnica pri uvozu koje snosi uvoznik
  • Tumačenje članka 25. stavak 4. Pravilnika o PDV-u - manjkovi dobara

Ministarstvo financija - Porezna uprava
Porez na dohodak

pip - 8.2007, str. 76
    Neoporezive isplate naknada radnicima izaslanim na rad u Republiku Hrvatsku
  • Porezni tretman naknade štete koja se isplaćuje nerezidentu
  • Zatvaranje samostalne djelatnosti - utvrđivanje primitaka po osnovi evidentiranih potraživanja nad kojima je otvoren stečajni postupak
  • Preračunavanje neto na bruto plaću - korištenje osobnog odbitka
  • Obveznik poreza na dohodak - poljsko državljanstvo, zaposlen u Veleposlanstvu u Zagrebu
  • Osobni odbitak za uzdržavane članove obitelji
  • Dio osobnog odbitka za održavanje postojećeg stambenog prostora - račun glasi na suprugu, stan na supruga

Ministarstvo financija - Carinska uprava

pip - 8.2007, str. 80
    Uvoz autobusa uz korištenje povratničke olakšice
  • Korištenje oslobođenja od plaćanja carine i PDV-a pri preseljenju predmeta kućanstva stranoga državljanina
  • Oslobođenje od plaćanja PDV-a pri uvozu donacije za humanitarnu udrugu
  • Uvođenje novog ovlaštenog otpremnika na graničnom prijelazu
  • Unos psa iz inozemstva
  • Nadzor nad unosom i iznošenjem kulurnih vrijednosti
  • Prijenos prava prema čl. 102. CZ kod plovila namijenjenih za charter djelatnost
  • Privremeni unos i iznos osobnih predmeta
  • Carinjenje robe u putničkom prometu
  • Stjecanje statusa ovlaštenog primatelja

Ministarstvo financija - Carinska uprava
Posebni porezi

pip - 8.2007, str. 85
    Posebni porez na karting vozila
  • Posebni porez na uvoz plovila u "KIT" izvedbi
  • Posebni porez na plovilo koje se proizvodi i prodaje u Republici Hrvatskoj - samo školjka broda
  • Izvoz uzoraka cigareta radi testiranja na tržištu Irana i U. A. E.
  • Posebni porez na luksuzne proizvode - izvoz poluautomatskih pištolja
  • Posebni porez na luksuzne proizvode - postupanje sa zalihama na dan 31. listopada 1999.
  • Privremeni prestanak obveze podnošenja izvješća za duhanske proizvode
  • Posebni porez na pivo koje se izvozi bez plaćanja protuvrijednosti
  • Dopušteni manjak na ostale napitke i sirupe koji nisu voćni sokovi i sirupi
  • Posebni porez na luksuzne proizvode - prenošenje zlatarskog obrta na člana obitelji
  • Opskrba organizacija UN i diplomatskokonzularnih predstavništva naftnim derivatima, povrat plaćenog posebnog poreza - dopuna odgovora, daje se Veza: akt: klasa: 413-01/04-01/164, ur. br. 513-02-1720/3-04 od 7. prosinca 2004.

Središnji državni ured za upravu

pip - 8.2007, str. 89
    Provedbe izbora u Gradu C.
  • Ocjena rada i učinkovitosti
  • Studijski dopust

Ministarstvo gospodarstva, rada i poduzetništva

pip - 8.2007, str. 90
    Sklapanje kolektivnog ugovora samo s jednim od sindikata
  • Pregovarački odbor i sklapanje kolektivnog ugovora
  • Otkaz kolektivnog ugovora
  • Tumačenje projekta "Stipendiranje učenika u deficitarnim zanimanjima"

Ministarstvo zaštite okoliša, prostornog uređenja i graditeljstva

pip - 8.2007, str. 91
    Turističko naselje
  • Dokaz da se ima pravo graditi
  • Privremena uporabna dozvola
  • Zabilježba o nepriloženosti građevinske dozvole
  • Postavljanje kioska i privremenih građevina
  • Uporabna dozvola kao uvjet za rad obrta

Obvezno pravo

pip - 8.2007, str. 94
    Pravni nedostatci prodane stvari (čl. 508. ZOO-a)

Stvarno pravo

pip - 8.2007, str. 94
    Prekomjerne neposredne imisije (čl. 110. ZV-a)
  • Pravni temelji stjecanja vlasništva (čl. 114. ZV-a)

Pravo trgovačkih društava

pip - 8.2007, str. 95
    Imenovanje člana uprave (čl. 244. ZTD-a)
  • Evidencija odluka skupštine (čl. 446. ZTD-a)
  • Osnivanje podružnice inozemnog trgovačkog društva (čl. 613. ZTD-a)

Radno pravo

pip - 8.2007, str. 96
    Ugovor o radu - primjena propisa obveznog prava (čl. 6. ZR-a)
  • Sudska zaštita prava iz radnog odnosa (čl. 133. ZR-a)
  • Odgovornost poslodavca za štetu uzrokovanu radniku (čl. 15. ZZR-a)

Sudski postupci

pip - 8.2007, str. 97
    Suđenje u razumnom roku (čl. 27. ZS-a)

Parnični postupak

pip - 8.2007, str. 98
    Stranka u postupku (čl. 77. ZPP-a)
  • Preinaka tužbe (čl. 190. ZPP-a)
  • Umješač - poduzimanje parničnih radnji (čl. 208. ZPP-a)
  • Teret dokazivanja (čl. 221.a. ZPP-a)
  • Pasivna legitimacija (čl. 301. ZPP-a)

Ovršno pravo

pip - 8.2007, str. 100
    Troškovi postupka (čl. 14. OZ-a)

Stečajno pravo

pip - 8.2007, str. 100
    Pobijanje pravne radnje u stečaju (čl. 141. SZ-a)

Prekršajno pravo

pip - 8.2007, str. 101
    Dostava podataka o računima ovršenika
  • Davanje vozila na upravljanje drugoj osobi
  • Neplaćanje novčane kazne

Upravno pravo

pip - 8.2007, str. 102
    Rješenje Administrativne komisije Vlade RH o priznanju vremena provedenoga u zatvoru u mirovinski staž je konstitutivan akt.
  • Pri odlučivanju o pravu djeteta iz obveznoga zdravstvenog osiguranja važna su jamstva iz ustavnih odrednica (čl. 57. st. 2. i 58. Ustava RH).
  • Odluka tijela Hrvatske liječničke komore o kvaliteti zdravstvene usluge nije upravni akt.
  • Procjena tržišne vrijednosti zgrade koja je predmet kupoprodajnog ugovora pravilna je ako se vodi računa o položaju, području gdje se nalazi, starosti, kvaliteti, stupnju izgrađenosti i općem stanju nekretnine
  • Učinjeni troškovi s obilježjem privatnosti smatraju se porezno nepriznatim troškovima

Porez na dohodak

pip - 8.2007, str. 106
    Izlazak Deutsche Telekom AG-a (DTAG) na burzu - porezno tretiranje izdavanja bonusnih dionica

Pravo društava

pip - 8.2007, str. 106
    Ortaci ortaštva koje se sastoji od dvaju članova međusobno izjavljuju izvanredni otkaz: koji je otkaz valjan?

Obvezni odnosi

pip - 8.2007, str. 107
    Odgovornost za prospekt (reklamnu brošuru)

Radno pravo

pip - 8.2007, str. 108
    Ugovor o radu na određeno vrijeme
  • Poslovno uvjetovani otkaz s ponudom izmijenjenog ugovora o radu: određivanje visine naknade kao i svih ostalih uvjeta izmijenjene ponude kao poduzetnička odluka
  • Tumačenje sporazuma između zaposleničkog vijeća i poslodavca
  • Poslovno uvjetovani otkaz zbog prestanka postojanja radnog mjesta nakon restrukturiranja - poduzetnička odluka u pogledu zahtijevanog profila za radno mjesto - zahtjevi u pogledu tereta dokazivanja - sudska kontrola samo u pogledu očite neobjektivnosti
  • Izvanredni otkaz zbog "surfanja" po internetu

Odgovori na pitanja

pip - 8.2007, str. 113
    Obveznici revizije
  • Računi sudskih vještaka
  • Obračun PDV-a pri nenaplaćenim izvoznim isporukama dobara
  • Nepuno radno vrijeme
  • Smanjenje plaće izmjenom pravilnika o radu
  • Produžena primjena pravnih pravila sadržanih u kolektivnom ugovoru
  • Ugovor o radu na određeno vrijeme i godišnji odmor
  • Imovinskopravni odnosi između bračnih drugova

Pregled novih propisa

pip - 8.2007, str. 118
Zakon o trgovačkim društvima  (1)