The Act on Amendments of the Civil Procedure Act came into effect on 1 October. The Civil Procedure Act was overtaken from the former state and has been amended twice since then. All the novelties are aimed at achievement of better efficiency of the civil procedure itself, in which the party in this procedure exercises their rights in the case when they did not succeed this in the previous procedures or through the compromise with their counter-party, including the accompanying procedures, all with the goal of compliance of the Croatian civil procedural law to the EU Directives.
Besides the tax and legal treatment of investment funds the tax and legal treatment of investors in these funds is especially important because the status of the investor in the open investment fund should be comparable and similar to the status of the shareholder in a shareholding company or to the status of some other direct investor. The issue of taxation of return on the invested capital has not been harmonized within the European Union. However, the member countries may not limit the freedom of capital movement, which means that the returns in the form of dividends or some other form, realized by some other member country, may not be taxed at a higher rate than the rate in the resident country. Similarly, the dividends paid abroad may not be taxed at the higher rate than the rate in the resident country. The law-maker should be aware of the fact that the consequence of the unfavourable tax treatment of investement and investors into funds will be changed intentions of the investors, i.e. giving up of investing into funds. Therefore, such a treatment should be the same as the treatment of the investors who directly invest into enterprises.
Autori: Doc. dr. sc. Nataša ŽUNIĆ-KOVAČEVIĆ, dipl. iur. Prof. dr. sc. Edita ČULINOVIĆ-HERC
The regulations referring to the effects and changes of the colision rights are rarely determined, so the gaps are filled in by the regulations on inter-temporal validity of tangible law, which is primarily based on non-retroactive effect. However, such general solution is not applied in the case of the effects of the changed rights in permanent situations. In view of the changes of the contents of the connections and the changes legis causae, the effects of the first changes are evaluated analogously to the solutions determined for the changes of the colision rights legis fori¸whereas the effects of the changes legis causae are determined according to the transitional provisions of the state legis causae¸i.e. the state whose tangible law is valid.
In the Constititution of the Republic of Croatia the provision of the Art. 3, § 1. referring to the respect of human rights includes the highest values of the constitutional order of the Republic of Croatia. The provision of the Art. 22, § 1 guarantees the integrity of the human personality. However, the personal and political freedoms and rights of the Constitution of the Republic of Croatia comprise the freedom of opinion and expression of opinions, which often leads to the violation of the personality rights through media and finally results in numerous claims for compensation of damages. The author of this article explains how to comprehend the term of intangible damage in the provision of the Art. 22, § 1. of the Media Act taking into consideration the general provisions of the obligatory law and the presumptions on the procedure of compensation of intangible damage in accordance with the Media Act.
FLEXIBILITY OF LABOUR MARKET The flexibility of labour market represents its ability of quick adjustment to new economic conditions in order to reduce the external shocks which may occur in the economy. There are four types of flexibility: the inner flexibility which refers to the flexible working time including overtime and reduced working time, the external flexibility which refers to the procedures of recruiting and making employees redundant, the organizational flexibility which refers to outsourcing and the geographical flexibility. The EU countries have started strenghtening social partnership and initiating the dialogue between the employer and trade unions referring to the realisation of the flexible labour market. The countries which have introduced the flexibility and developed the co-operation between government bodies, employers, trade unions and other important authorities aimed at solving the issues on the global market have successfully reduced the unemployment rate.
Due to the fact that in the Republic of Croatia there is no similar provision on estimate for taxation needs, the German provisions can be used under certain conditions and with the necessary compliance for the needs of estimating property values. In order to determine the value of the tax basis of the property taxes Germany passed the specific Estimate Act, which contains general tax regulations referring to the estimates of taxable property. The specific estimate provisions regarding individual property taxes are included in special tax acts (e.g. Income Tax Act, Profit Tax Act, Tax Act on Inheritance and Gifts) which are applied in the case when the Estimate Act refers to their provisions.
