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Pravo i porezi

Mjesec:

CURRENT ISSUES REFERRING TO SALARY DISTRAINT OF DISTRAINEE I.E. DEBTOR

pip - 9.2008, str. 3
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.

GAL AND TAXATION ASPECTS OF ACTIVITIES OF INVESTMENT FUNDS OVER THE BORDER (I)

pip - 9.2008, str. 9
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.

DEADLINES IN TAXATION PROCEDURE

pip - 9.2008, str. 15
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.

LEGAL STANDARD ‘CARE OF GOOD EXPERT’ IN CASE OF BUILDING MANAGER

pip - 9.2008, str. 17
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.

VARIOUS COURT PRACTICES OF DETERMINATION OF PRICE OF WORKING HOUR OF NON-PROFESSIONAL HELP AND/OR CARE

pip - 9.2008, str. 27
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.

RESPONSIBILITY FOR DAMAGES DUE TO VIOLATION OF PERSONALITY RIGHTS OF LEGAL PERSON THROUGH PUBLISHING INFORMATION IN MEDIA (II)

pip - 9.2008, str. 32
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.

RIGHTS TO INFORMATION ACCESS AND THEIR RELATION TO SIMILAR RIGHTS

pip - 9.2008, str. 40
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.

DIRECT ELECTION OF EXECUTIVE AUTHORITIES IN UNITS OF LOCAL AND REGIONAL MANAGEMENT

pip - 9.2008, str. 51
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.

PRESUMED RESPONSIBILITY FOR OTHER PARTY

pip - 9.2008, str. 54
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.

CONSTITUTIONALITY, LEGALITY AND LEGAL SECURITY

pip - 9.2008, str. 57
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.

ABUSE OF OFFICE AND AUTHORITY AS CRIMINAL ACT – EXAMPLE FROM COURT PRACTICE

pip - 9.2008, str. 63
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.

DEVELOPMENT OF INTERNET AND TAXATION CONSEQUENCES

pip - 9.2008, str. 68
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.
Pretplatnik
Zakon o trgovačkim društvima  (1)