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.
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.
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.
Autori: Prof. dr. sc. Hrvoje KAČER Blanka IVANČIĆ-KAČER, dipl. iur.
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.
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.
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.
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.
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.
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.
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.
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
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
