A salary distraint represents one of the distraint means, i.e. distraining act which enables the enforcement of claims according to the law. In the current business practice such an institute has become more frequent within enforcement of distraint if a debtor is employed due to the fact that the forced sale of movable and immovable property is less efficient. Since mid June 2008, there have been some novelties in the Distraint Act including the alteration of the distraint on salary, which represented a problem even before these novelties especially in the case of priority of execution of the salary distraint. Regarding the salary distraint the amendments of the Family Act came into effect this year. These amendments refer to the distraint in family matters.
The aspects of activities of investment funds over the border can be observed on two levels.The freedom of provision of services refers to the possibility for a foreign company engaged in management of investment funds to offer its services on the teritorry of other member state. The freedom of capital movement refers to the fact that the shares of funds domiciliated in a particular state can be offered in other memeber states (the so-called European Passport). Due to the fact that upon acceptance of the Republic of Croatia to the European Union the Croatian companies for management of investment funds will be able to offer their services over the border, this article deals with the provisions of the Investment Funds Act. Since the European law has harmonized only the segment of open funds which offer their services through public tenders, it is necessary to define the funds which remain out of the concept of the European Passport.
Autori: Doc. dr. sc. Nataša ŽUNIĆ-KOVAČEVIĆ, dipl. iur. Prof. dr. sc. Edita ČULINOVIĆ-HERC
Deadlines in taxation procedure refer to the period within which particular actions should be taken aimed at realization of a certain legal effect. These deadlines play an important role, especially if they are in favour of a tax payer such as realization of his/her rights or interests. The deadlines are also important upon fulfilment of tax liabilities to tax institutions by the tax payer. The types of deadlines in the taxation procedure are the legal deadlines, the deadlines determined within legal terms and the deadlines which are defined by the tax institution which leads the procedure. Such deadlines can be calculated on a daily, monthly or yearly basis. In view of the prolongation of the deadlines defined by the tax institutions, the deadline can be prolonged according to the entire duration of the deadline to the maximum and cannot be prolonged again. As a conclusion, the non-compliance with the above stated deadlines is sanctioned as a misdemeanour.
The job of a building manager is complex, whereby the legal obligation of taking care of a good expert is about to make it even more complex. All the professionals (experts), including building managers are namely required to be unrealistically capable and caring. The author of this article tries to precisely explain the term ‘care of a good expert’ which must be shown by the building manager, not only to avoid the possible damage responsibility but also to act in accordance with the positive provisions, i.e. not to act against the law and thus expose him/herself to multiple risks. The text of the article firstly analyses a specific issue in principle and after that includes the concrete examples of building managers. However, all the conclusions in this article can in a corresponding way be applied to other professions as well.
In view of the way of determination of the working hour of non-professional help and care the domestic court practice has lately seen various applications of the law. Besides, the irregular determination of the working hour price for nonprofessional help and care has often been (regularly and legally) confirmed by the final decisions of the court of appeals. These are usually lawsuits in which the opinion of the regular audit according to the value criteria is not permitted. Due to such facts and in order to avoid the inequality of legal parties in front of the law as well as legal insecurity there is an increased need for the Supreme Court of the Republic of Croatia to exercise its legal authorities and influence the equal procedures in court practice.
The term freedom of media represents a complex issue, especially from the point of view of collision of various equally valuable interests and rights protected by the law. On the one hand there is the freedom of expressing one’s opinion and the right to collect, transfer and accept information, while on the other hand there is the right of legal persons to protection and preservation of their goods of non-property nature. The author of this article continues to analyse the above stated issues and points out that the task of the media law is to offer the solutions how to balance these two opposite demands, i.e. how to remove the misbalances when they occur.
The right to information access of the public sector is a relatively new right which is primarily aimed at the execution of the right to know and other rights and legitimate interests for the realization of which it is necessary to have a sufficient level of information and equality of access to the relevant information. It refers to the transparency, responding and legitimacy of activities of the public authorities and the control of them. The issues referring to the right to information access are regulated by the Constitution of the Republic of Croatia, the Act on Right to Information Access, the Media Act, the Act on Data Confidentiality, the Act on Archive Files and Archives, the Act on Protection of Data Confidentiality, the Act on Protection of Personal Data, the Act on State Administration System and the Act on Local (Regional) Government as well as the provisions of procedural acts regarding the rights to participate in the procedure and other procedural rights of the parties, access to files and the public access to the litigations of the court and administration bodies.
The executive authorities in a municipality are the head of municipality and the municipality administration, those in a city are the mayor and the city government and those in a county are the county head and the county administration. These persons represent their unit and are responsible to the central bodies of the state government for the operations transferred to their units from the state government. The direct election of the above stated persons has advantages compared to the election of the state executives so far, such as higher legitimacy, responsibility of the elected candidates, better management and higher stability, more consistent separation of the executive and representative authorities and strengthening of the position of the local authorities as opposed to the central authorities. The disadvantages may be the possibility of work interruption due to various political options and disagreements between the representatives and executive authorities regarding the realization of specific policies.
Through the analysis of a court decision the author of the article places the question regarding the existence of the presumed responsibility for the damages for the other party according to the law of the Republic of Croatia. It is pointed out that the new Act on Obligatory Relations recognizes the same types of responsibilities for compensation of damages as the old one, which means that the both Acts on Obligatory Relations recognize the responsibility according to the presumed guilt. Although the presumptions of the responsibility for compensation of damages are differently formulated in the new Act on Obligatory Relations, the author of the text concludes that the legal system of the Republic of Croatia did not introduce the criterion of the presumed responsibility for the other party.
The main goal of this paper is to explain in a specific way the basic terms of a legal state. The authors connect the institute of equality with the basic elements and propositions of functioning of constitutionality and legality. According to the authors the main problem is insufficiently scientific and especially practical undertanding of the functional connection between equality on the one side and constitutionality and legality on the other side.
Autori: Mr. sc. Milorad ĆUPURDIJA, dipl. iur. Mr. sc. Safet SUBAŠIĆ, dipl. iur.
This article deals with a review of a criminal act case from court practice in which, in the author’s opinion, the Criminal Court did not respect the essence of the relationship between the limited liability company and its majority owner (who was also a member of the Management Board) regarding the right of the member of the Management Board to get a loan from the company according to the determined provisions, neither the fact that such an act of loan granting cannot be regarded as a criminal act from the Art. 337, Par.4 of the Criminal Act, but maybe just an offence according to the Art. 630., Par. 1, Prov.34. and Par. 2. of the Companies’ Act. The author of the article makes a conclusion that the defendant cannot be charged with the intention to execute a criminal act i.e. the intention to misappropriate the stated amount and thus acquire the unlawful property benefit, if such an intention does not evidently result from the specific circumstances which must be proved and clearly explained in the court decision.
Internet as a common link among a number of network groups has become more frequent in today’s global trade, resulting in certain consequences upon taxation of goods and services. The future of Internet development will considerably affect the future taxation system. Due to the fact that Internet business is not carried out in one state only, the attempts to solve the issues of taxation of such businesses on the national basis are not sufficient. Obviously, the consensus on efficient taxation of electronic businesses can be achieved on the international level only.
