According to positive regulations, referring at the first place to Bankruptcy Law, after the payment of the due claims of a bankruptcy debtor to the account of that debtor, the conditions for conducting the bankruptcy procedure cease and should be stopped, what certainly does not exclude a possibility to open a bankruptcy procedure in future again, as well as with respect to any of other legal subjects. This solution is considered to be a good one and should not be changed de lege ferenda, but it would be favourable, and in line with the strengthening of legal security and the rule of law, that the confirmation of this attitude or its (by arguments supported) negation is made accessible to the professional public in the most formal form and within the shortest possible time. A formal shape can mean a meeting of a judicial body, great council of those dealing with the bankruptcy law and with the obliged inclusion of judges, but also with a credible interpretation of the legislator.
The income tax system, being a source of the income on which tax is payable, foresees the receipts from the property and proprietary rights. The income tax on property and proprietary rights can be realised also from the rental fee of leased apartments, rooms and beds to the travellers and tourists, and from leased camping sites; from the sale of real estate and proprietary rights as well as from ceding the property rights for a limited use with the compensation. Each of the mentioned income sources, realised from a taxpayer has its special rules for a base calculation with regard to specially regulated recognition of the lump-sum costs at some income types, respectively at the real costs with the realisation of other types of income. For the payment of the income tax on property and proprietary rights, the rates of 15 respectively 25% are applied.
According to the regulations in force, the right to annual vacations (being the right of employees and the obligation of employers) is not only a statutory right (Labour Act) but also the right guaranteed by the Constitution of the Republic of Croatia. However, at the hierarchy of regulations between the Constitution, as the supreme act and law, there are international acts. The right to annual vacations has been, so, regulated by the IOL Convention no. 132 on paid annual vacations to have become a part of internal legal system that is according to its legal power above the laws but below the Constitution. Further on, with the analysis of the right to annual vacations, it is useful to know also the Directive 2003/88/EC of European Parliament and the Council on the working time by means of which annual vacations are also partially regulated; as the Republic of Croatia has obligation to harmonise its national legislation with the Acquis Communautaire of European Union prior to the accession to European Union.
At the middle of this year, there was a decision published by the Constitutional Court of the Republic of Croatia. The question is of a case at which a person to have filed a constitutional complaint – a plaintiff in the procedures before regular court – filed the constitutional complaint due to violation of her constitutionally guaranteed right according to which everybody has equal rights before the law, as her employer (against which she initiated an action before a regular court) has not recognised her the right to a dismissal wage. The Constitutional Court established, by means of the subject-matter decision, that the regular courts violated her constitutional right, and so the case was returned to rehearing of the case. This decision is significant as its explanation defers from the positive regulations of the Labour Act with respect to the recognition of the right to a dismissal wage, but also as it established that the regular courts made wrong decisions.
In order to perform his main obligation, a seller is obliged to hand over a thing that has been agreed and has all the agreed properties or those properties that are usual with the sales of such a thing. Therefore, In order to have the handed over thing in a correct condition, it must not have material or legal defects. Therefore, the Code of Obligations, starting from the principle of equal exchanged values, regulates first, in the art.357, the responsibilities for material and legal defects of fulfilment with onerous contracts, while the responsibility of a seller for material defects has been regulated in detail in art. 400 - 422 of the Law of Obligations, where it has been regulated which thing has material defects, then, the liabilities of a buyer when he notices a defect, and the rights of the buyer in case of the existence of material defects.
This article offers a shortened discussion on the protection from eviction. At the very beginning, two different notions have to be distinguished: eviction itself and protection from eviction. Eviction consists of a legal action of third person directed against acquirer of the right (that has been acquired from the alienator) with the aim of limiting, decreasing or depriving acquirer of his right. Protection from eviction includes certain subjective rights of acquirer (purchaser) against alienator (vendor) in case of a request (action) for eviction has been laid. The content of these acquirer’s subjective rights includes a demand toward alienator for protection against legal actions of the third person, and if this fails, a right to termination of contract (in case if termination does not occur on the basis of the law), a right to repayment for the paid compensation (price) for evicted right (in case of sale, thing), a right for damages and repayment of costs incurred. Furthermore, it was important to analyse relationship between the rules of civil law related to protection of ownership and acquiring of real rights with confidence in legal transactions and rules on protection from eviction, because they are supplementary to each other.
At the end of the last year, the Croatian Agency for Supervision of Financial Services issued the Regulations on Establishing the Value of Investment Fund Assets and the Calculation of the Net Value of the Assets for a Share or a Stock of the Investment Fund by means of which a frequency of establishing net Fund assets is regulated as well as the base for establishing the value, method of computing the value of derivatives, definition of the assets and liabilities as well as the base, method and time-limits of the calculation of the net value of the fund assets. This domain was partially regulated by means of the Regulations on Accounting Records and Financial Reports for the Management of the Funds and Investment Funds. The need for new Regulations has arisen from the obligation to harmonise with the International Financial Reporting Standards (IFRS) as well as due to big changes to have happened in this fast-developing industry.
The author deals with the costs that are paid by a party in a civil procedure for performing necessary court actions, method and time of ascertaining the costs, and the amount of the subject of dispute and payment of court fees, their contents and criteria according to which they are defined. The positive regulation enables both parties and the court too, to participate with ascertaining the value of the amount of the subject of dispute, preventing in that way the abuse with establishing the value of a dispute by one party on which opportunity, certain costs would be smaller for a party if it does not succeed with the dispute. However, in practice, certain problems appear in that respect as e.g. the application of a legal provision according to which a court is to define the value of the dispute in a quick and suitable way as the same is incomplete, or it should be put more precisely.
The issue of the Law on Free Legal Aid has been re-actualised; its Bill was prepared in 2005, and its application should enable easier access to the courts and other organs of a State. One of the basic assumptions to realise the right to the access to justice is establishing the method of rendering legal aid to a part of population that is not in a position due to economic reasons to bear costs of proceedings. That understands not only the right to aid concerning bearing the costs of legal representation at various types of court and other procedures, but also the right of adequate information and legal advice. Free legal aid, beside bearing and participating with payment advances and costs of legal representation, includes also the right to aid concerning other costs as e.g. court fees, costs of taking evidence (e.g. expert witnesses), costs of translation, and costs of advances according to the court decision (as e.g. actuary deposit). If, however, the Law on Free Legal Aid is adopted, the right to such aid shall be regulated restrictively, i.e. it will not be approved for the procedures before commercial courts, for the compensation of material damages, providing the building and location permits but also for some other procedures.
In German Law on Investment Taxation (Investmentsteuergesetz), adopted at the end of 2003, with the latest amendments of 18 May 2007, the provisions of the former Law on Investment Corporations and the Law on Investing Abroad have been joined together and profoundly rearranged. The basic idea of that new Investment Taxation Act is to be well laid out, and with in principle equalised approach to investors into investment shares and to direct investors. The purpose of its issuing is the taxation of the profit realised by investments. The work offers a short survey of basic provisions and institutes contained in the Law on Investment Taxation, referring, with it, to the provisions of some other laws like the Income Tax Act, Profit Tax Act, Investment Act, and Law on Public Fees. It is to mention also a special opinion of the Federal Ministry of Finance of 2 June 2005 (IV C 1-S 1980-1-187/05) that offers the interpretation of disputed provisions of the Law.
Ownership, as a legal institution and as the acquired subjective law, is guaranteed in all the modern contemporary legal systems by means of the top level norms, or by the very Constitution. The ownership guarantee represents, in that sense, the self-limitation of the public authorities to civil law subjects that enables them free actions at the property law domain. The most important international agreement, regulating this issue and connecting all the country members of the European Council, is the Convention of the Human Rights and Basic Liberties Protection of the year of 1950. Beside super-national level of guaranteeing for the ownership at the broadest sense of the word, the same founded the institution of the European Court of Human Rights as a guarantee of all the proprietary rights, providing for the protection of the rights to peaceful enjoying one’s own property as guaranteed by the Convention, at the international level, in the cases when that protection cannot be realised within the domestic legal system; and that, after having exhausted domestic legal means. Domestic legal systems and the Convention regulate also the issue of expropriation, as the most intensive intervention of the public authorities into the proprietary right of a civil-law subject, prescribing assumptions under which the expropriation, if implemented, shall not represent the violation of the guarantee of ownership, i.e. it should be permitted.
Porezni i računovodstveni aspekt poslovanja javnih komisionara
PDV plaćen pri uvozu može se odbiti tek kad je plaćen u ukupnom iznosu
"Prekomjerni" gubici dobara mogu se pod određenim uvjetima priznati i bez prisustva djelatnika Porezne uprave
Mogućnost primjene preračunane porezne stope
Usluge liječenja su institucionalno oslo bođe ne PDV-a, pa se to oslobođenje ne odnosi na trgovačka društva i druge organizacijske oblike koji obavljaju ove usluge
Pravdanje utrošenih sredstava za programe udruga koje su obveznici PDV-a
Obračun PDV-a na uslugu prijevoza dobara koja se prevoze u slobodnu zonu
Porezni tretman plaće koja se isplaćuje rezidentima država ugovornica - plaćanje premija životnog osiguranja direktora društava
Plaćanje predujmova poreza na dohodak u Republici Hrvatskoj iz inozemnog dohotka ostvarenog u državi ugovornici
Primjena Ugovora o izbjegavanju dvostrukog oporezivanja i sprječavanju izbjegavanja plaćanja poreza na dohodak i na imovinu između Republike Hrvatske i Republike Slovenije
Priznavanje osobnog odbitka za uzdržavanog člana - primitak od opskrbnine, doplatak za pomoć i njegu
Dio osobnog odbitka za kupnju ili gradnju stambenog prostora koji se financira dijelom vlastitim sredstvima, a dijelom sredstvima namjenskog stambenog kredita
Dio osobnog odbitka za održavanje postojećega stambenog prostora
Priznavanje vrijednosti zemljišta u iz građenim stanovima za tržište kod obavljanja samostalne djelatnosti
O pravu na isplatu dospjelih a neisplaćenih mirovina odlučuje se u upravnom postupku.
Identitet upravne stvari je pretpostavka za intervenciju po pravu nadzora temeljem odredbe čl. 263. st. 1. t. 2. ZUP-a
Naknada troškova za obnašanje dužnosti člana gradskog vijeća smatra se dohotkom odlučnim za utvrđenje statusa nezaposlene osobe.
Danom prestanka postojanja obrta poslodavca, po sili zakona, prestaje radni odnos njegovu radniku, pa je saznanje za tu činjenicu razlog za obnovu postupka radi utvrđenja prestanka svojstva osiguranika u mirovinskom osiguranju.
Primitke po osnovi prelaska igrača u drugi klub treba smatrati primitcima po osnovi posredovanja koji podliježu oporezivanju
Posredovanje usluga čuvanja djece samo pod posebnim okolnostima oslobođeno poreza na dodanu vrijednost
Neoporezivost posredovanja u kreditnom poslu obuhvaća i djelatnosti posrednika kao što su prethodne provjere identiteta i boniteta uzimatelja kredita (zajmoprimca) - sklapanje ugovora o kreditu nije odlučno
