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Pravo i porezi

Mjesec:

ACQUIRING OF OWN SHARES IN CONTEXT OF AMENDMENTS OF COMPANY ACT FROM 19 OCTOBER 2007

pip - 3.2008, str. 3
Own shares are such a type of shares which belong
to the share holding company either since the time they
were issued (original acquiring) or have been acquired
by the company later (derivative acquiring). They do
not represent a specific group of shares. These are the
shares issued by the company which is their holder.
The acquiring of own shares or their receipt as a security
is in principle not forbidden. However, their acquiring
is complex comprising some exceptions when
it is permitted. If the company were allowed to freely
buy the above stated shares, this would mean a hidden
pay-back of shares to the share holders, which would
reduce the share capital. From the economic point of
view the acquiring of own shares is a pay-back of a
share. According to the latest amendments of the Company
Act the acquiring of own shares is far more difficult
compared to the previous legal provisions in order
to protect the interests and sometimes the survival of
the company and to protect the other share holders.
The issue of acquiring of own shares has been complied
with the Guideline 2006/68/EC from 6 September
2006, having changed the Guideline 77/91 or the
so-called Second Guideline. The Croatian law has thus
been complied with the EU law in this field too.

LEGAL ASPECTS OF EVALUATION OF REAL ESTATE VALUE

pip - 3.2008, str. 11
In the Republic of Croatia there are no regulations neither
legal documents which would uniquely determine
the issue of the evaluation of real estate values. Such a
fact implies that the evaluation of real estate values depends
on business practice which continually develops
and shapes this segment.
The author of this article presents a detailed analysis
of price determination as an important element of
a sales contract or a construction contract and deals
with the main methods of the evaluation of real estate
values. In the conclusion it is stressed that a specific
regulation (act or some other legal document like a
rulebook or a provision) would in a certain way provide
to the estimator easier estimating since there
would exist a firm basis for the evaluation of real estate
values.

LEGAL POSITION OF TENANT IN CONTRACTUAL RELATIONSHIP ACCORDING TO FLAT RENTAL ACT

pip - 3.2008, str. 20
According to the Flat Rental Act there are two kinds
of tenancy relationships – regular tenancy relationship
and protected tenancy relationship. The regular
tenancy relationship has a characteristic of sub-standardisation,
whereby the most of provisions refer to
the protected tenancy relationship comprising a wide
range of entities who exercise their rights to the protected
tenancy according to various legal bases. The
Flat Rental Act needs to be complied with the contemporary
needs of Croatia, taking into consideration the
basic principles and the corresponding provisions of
the European and international law as well as legal and
theoretical determination of tenancy relationship and
the tendencies in the legislation of the European countries.
Due to the need of adjustment to the European
standards it would be useful to comply the existing
Flat Rental Act, whereby the concepts of legal theory
and the determination of tenancy relationship should
be taken into consideration. A particular legal theory
and theoretical concepts should be defined in view of
the concrete Croatian needs and practical demands in
everyday legal operations.

ROLE OF MACHINE IN REFEERING OF PROFESSIONAL TENNIS MATCHES TODAY OR WHAT IS HAWK-EYE

pip - 3.2008, str. 27
A hawk-eye is a system aimed at proper evaluation
of sports results. The system was developed by
Paul Hawkins and David Sherry. Later, the patent was
transferred to the Hawk-Eye Innovations Ltd. – the
British company with the headquarters in Winchester.
The development of sports and various technical and
other devices has resulted in more objective judgement
of referees, especially due to the fact that the issues
to be judged have become extremely complicated.
In general, the need for new technical appliances to
support a referee or even to replace him has become
more important (in view of their nature not always in
the same way and volume of effect). Such a trend is
expected to continue.

OBTAINING OF OWNERSHIP RIGHT TO REAL ESTATE ACCORDING TO COURT DECISION

pip - 3.2008, str. 30
The ownership of real estate can also be obtained according
to the court decision. The real estate owner can
exercise the right to protection of ownership by filing an
ownership claim. The ownership claim is the individual
right of the real estate owner to require the protection
against violation of his/her ownership right by a certain
person or to require the return of ownership of real estate
from the third party.
The ownership right according to the court decision is
obtained in the moment when it has
become final, which means that neither the handover
of the real estate nor the entry into land register is
needed. The Land Register Department of the Municipality
Court will decide on justifiability of the claim for
registration of the ownership right after determination
whether the authorized court has made a decision according
to which the claimant (the last real estate holder
out of the land register) has obtained the real estate ownership
night and whether the registration can be violated
considering the situation of the land register, which
means whether the real estate on which the ownership
right has been obtained according to the court decision,
has been entered into the land register.

FROM CROATIAN FINANCIAL LAW HISTORY (II)

pip - 3.2008, str. 35
Throughout history Croatia had in some periods
a relatively high level of organisation in the financial
segment. The authors who were dealing with the
Croatian financial and legal issues in the past were
Imbro Ignjatijević Tkalac, Ivan Luka Garanjanin, Đuro
Pilar, Ivan Krstitelj Tkalčić. Among other things, the
authors considered the tax aspects including assets
and liabilities of organisations, no matter what their
legal forms or names were.

PLANNED CONSTRUCTION LAND

pip - 3.2008, str. 44
When the Act on Regional Planning and Construction
came into effect the two administration fields – regional
planning and construction became regulated by one provision.
This is the first time that the term planned construction
land was used comprising the tight link between
the documents on regional planning and the legal documents
which provide the right to construction works. The
adjustment of regional plans and their realisation represent
a pre-condition for start-up of building construction.
Such approach has resulted in some new problems the
investors have to face. The way and the sequence of construction
works has considerably changed compared to
the legislation so far, which resulted in the lack of clarity
among all the participants in the construction business.
This article presents several provisions of the Act on
Regional Planning and Construction which in a relatively
short period caused much inconvenience among the
investors and the clerks who issue the legal documents
according to this Act.

LEGAL POSITION OF CIVIL SERVANTS ACCORDING TO ACT ON CIVIL SERVANTS

pip - 3.2008, str. 48
The Act on Civil Servants and Employees ceased to
be valid through the new Act on Civil Servants. The new
Act is applied to civil servants, but in view of employees
there is a duality in the civil service because the general
provisions on work are applied to employees. The new
Act on Civil Servants is not applied to the employees
working in the units of local and regional governments.
They namely still subject to the old Act. There is a question
of the justifiability of the existence of two parallel
acts for civil servants. However, the new Act with its
provisions on increased responsibility of civil servants
represents a step forward to the creation of the new
modern and more professional civil service.

DIRECT RIGHT IN AUTOMOBILE LIABILITY INSURANCE FOR DAMAGES AND ITS IMPLEMENTATION

pip - 3.2008, str. 50
In automobile liability insurance the insured person
(the third party) has the right to indemnity for damages.
Although such a direct right is derived from the
law, its legal basis (causa proxima) is a harmful action
as the fact referring to obtaining of the individual right
to indemnity of damages. The direct right strengthens
the position of the injured party because it makes the
procedure of indemnity of damages easier and quicker
on the one hand and on the other it makes the right to
indemnity of damages independent on the legal relationship
between the insurer and the injured party.
The direct right has two forms. The first form is an
informal claim for indemnity of damages which is filed
to the insurer who processes it according to their own
rules within the period regulated by the law. The second form is a lawsuit at the authorized court claiming
for indemnity of damages. This is usually applied when
the injured party is not satisfied with the decision made
by the insurer whether regarding the amount of indemnity
or the too long period of processing the decision.
However, the court proceedings additionally worsen the
position of the injured party since they are expensive
and last for a long time, which is contrary to the sense of
existence of the direct right of the injured parties as an
efficient and fast way of exercising their rights.

STIMULATION OF EMPLOYEES – REASONS AND LEGAL FORMATS

pip - 3.2008, str. 59
This article deals with stimulation of employees and
states the most important elements of legal documents
which regulate this issue including the plan of stimulation
of employees. It should principally be regulated by some
company by-laws, periodically determined by the employment
plan and directly realised according to the specific
legal documents, through which, referring to the previously
stated decision, the policy of stimulation in accordance
with the business goals of the employer will be conducted.
Taking into consideration the salaries it can be concluded
that the issue of marketable securities of a company requires
annual changes depending on the company’s profit
and alteration of the number of employees.

HOW TO PROTECT NAME OF INTERNET DOMAIN

pip - 3.2008, str. 63
The author of the article gives short replies to the questions
referring to the Internet, such as what a world wide
web is or what the Internet address is and especially
analyses the topic of acquiring and protection of the Internet
domain in the Republic of Croatia. The author also
points to the legal issue arising in the situation when a
certain company cannot use the name of its company
neither its seal as the Internet address because someone
else has already registered such an address. There is the
question whether the seal or company owner can forbid
to other person to use his/her distinguishing marks as
the address of this person. The author stresses the fact
that such situations and the protection have become additionally
complicated because there is no unique registration
procedure in the world neither the unique body
that would make a decision on such issues. However,
in the Republic of Croatia the Rulebook on Organisation
and Principles of Operating of hr Internet Domain came
into effect on 20 December 2000. This Rulebook defines
6 types of domains, their purpose, the shape and qualified
claimants – domain users, the basic elements of the
domain registration as well as the rights and obligations
of the domain users and interested parties.

Fiskalna decentralizacija i pitanje teritorijalnog izravnanja u Republici Hrvatskoj

pip - 3.2008, str. 66
Fiskalna decentralizacija je dugotrajan i složen proces čiju dinamiku uvjetuje niz čimbenika. Sam proces decentralizacije funkcija je od iznimnog značenja u sklopu reforme lokalne i područne (regionalne) samouprave kao trajnijeg, vrlo zahtjevnog i složenog procesa. Proces fiskalne decentralizacije načelno podrazumijeva selektivan, osmišljen i financijski potkrijepljen prijenos poslova, nadležnosti i ovlasti s državne, dakle središnje vlasti na jedinice lokalne i područne (regionalne) samouprave kao nositelje vlasti na lokalnoj razini u Republici Hrvatskoj. Svrha te decentralizacije je davanje potpune ovlasti i odgovornosti za donošenje odluka u pogledu financiranja, upravljanja i izvršavanja poslova nižim razinama vlasti, pri čemu u odnosu na prenesene poslove lokalna razina djeluje slobodno i u svom lokalnom interesu. U ovom članku autori detaljno pojašnjavaju pitanja vezana za problem fiskalne decentralizacije i teritorijalnog izravnanja u RH.
  1. Opis fiskalne decentralizacije u Republici Hrvatskoj
  2. Fiskalno izravnanje
  3. Zaključak

REGULATIONS OF BUDAPEST CONVENTION ARE APPLICABLE IN DOMESTIC CARRIAGE OF GOODS IN REPUBLIC OF CROATIA

pip - 3.2008, str. 73
At the beginning of 2005 the Convention on the Contract
for the Carriage of Goods by Inland Waterways (CMNI)
came into effect. Due to the fact that Croatia accepted this
Convention through ratification, it is obliged to implement
its decisions into the Croatian legislation. The compliance
of the international norms with the national law has been
customary in maritime law for a long time. From the legal
and theoretical point of view the provisions of the Convention
are interesting and principally acceptable including
some corrections for sea navigation. The specific characteristic
of the Convention is the fact that it tries to find
solutions through compromise, especially referring to the
responsibility of carriers. The compromise includes the
provision of mutual concessions of contemporary responsibility
postulates from the international maritime and land
responsibility for carriage of goods.
Pretplatnik
Zakon o trgovačkim društvima  (1)