Until recently the way of claiming for cash compensations from employment was not regulated by the Act on Civil Procedure. The general regulations of civil procedures were applied in such cases. The court can order to the defendant to perform certain act only if such an act was until the main hearing updated through application of the corresponding explanation of the regulations referring to the cash claims from employment. The novelties of the Distraint Act from 2005 introduced a new provision in the Act on Civil Procedure, according to which the way of claiming for cash compensations from employment is regulated by the Act on Civil Procedure from the day it became effective. However, in the last Act on Civil Procedure, which came into effect in 2008, the above stated provision is not completely stated, which has caused a number of dilemmas and resulted in the need for rules of its explanation. They have not entirely solved the problem either. Therefore, it is necessary to make changes i.e. amendments to the Act on Civil Procedure and the Distraint Act respectively.
Professional risk is defined as the risk taken by an employee upon training for a specific profession, upon being employed in this profession and upon performing activities in the profession for which he/she has been trained. Secondly, it is also the risk which is observed when there is a danger in spite the fact that all the measures of protection at work have been taken, so it is also called an acceptable, remaining or residual risk. According to the Rulebook on Estimated Danger the residual risk is defined as the risk of injury at work, professional illness and disturbances in the working process which remained after the application of the basic and specific rules of protection at work. The author of the article explains the responsibility for damage of the employer for the injuries made to the employee at work or regarding work and which can be considered as the consequence of the professional risk characteristic of a specific profession. The article provides a review of norms and some recent court decisions according to which the employer is responsible for the professional risk upon performing activities in a specific profession or job.
A contract on rent and a contract on lease represent two separate contracts in the Act on Obligatory Relations. A contract on lease is more common in commercial relations due to the fact that a contract on rent comprises only the use of a specific thing, whereas the lease includes not only the use but also the collection of results from such a thing. Besides, rent and lease are additionally defined by specific regulations which refer to specific issues. The provisions of the Act on Obligatory Relations are thus applied only in the case when a specific issue has not been defined by the above stated regulations. This article analyses the general provisions of the Contract on Obligatory Relations referring to the contract on rent, stating the example of such a contract. A separate paper will present specific regulations referring to flat rentals.
The new Act on Obligatory Relations from 2005 includes the so-called objective concept of non-property damage according to which the violation of the right to personality represents a non-property damage. According to the Art. 19. of the above stated Act each physical and legal person has the right to protection of their rights to personality under the presumptions determined by the law. According to the Act on Obligatory Relations the personality rights comprise the right to life, physical and mental health, reputation, honour, dignity, name, privacy of personal and family life, freedom, etc. A legal person has all the above stated personality rights, except those referring to the biological essence of the physical person, especially the right to reputation and good name, honour, name i.e. the company, official secret, freedom of making money, etc. According to the Act on Obligatory Relations a court may make a rightful decision on cash compensation for violation of reputation and other personality rights of a legal person if it considers that it is justifiable due to the degree of violation and circumstances of the case, independently of the non-property damage, or if such a damage does not exist. An important novelty represents the recognition to a legal person a capability of suffering the violation of personality rights which are immanent to their nature and the possibility of realization of a rightful cash compensation for damages. Legal persons may cumulate the claims for cash and noncash compensation. Depending on the degree of violation and the circumstances of each specific case the court shall accept both claims or just the claim for non-cash compensation and reject the claim for cash compensation,
The author of the text states a concrete decision made by the Constitutional Court in view of the undisputable fact that in the time of making a constitutional claim for the above stated case the procedure at the Administrative Court has already been completed through the decision on cancellation of the procedure. The validity of this procedure was not questioned through the regular constitutional claim in the determined period and there were no pre-conditions for making a decision on a constitutional claim due to violation of the right to a court hearing within a reasonable time. Therefore, the Constitutional Court could only make the decision on rejection of the constitutional claim due to the non-existence of the pre-conditions for acting according to the Constitutional Act. Accordingly, it is obvious that in the concrete case there was no requirement for any legal protection, neither the protection of the Constitu tional Court according to the valid provision, nor all the legal means according to the Constitutional Act were used up.
Tax supervision represents a part of tax-legal relationship in which a tax body carries out the procedure aimed at checking and determination of the facts important for taxation of tax payers and other parties. The supervision is carried out by tax bodies in accordance with the act which regulates a specific tax. Tax supervision is conducted by tax auditors, tax inspectors and other civil servants authorized for tax supervision. Besides the above stated persons, the head of the tax body may authorize other professionals to carry out some tasks referring to tax supervision. Tax supervision may be conducted with all tax payers and other persons which have facts and evidence important for taxation. In view of the time of tax supervision it should be pointed out that tax supervision may be carried out for the period for which the right to determination of tax liability has not expired.
Cancellation and annulment of the decision based on supervision right represents one of the extraordinary legal remedies regulated by the Act on General Administrative Procedure. The author of the article deals with the institute of annulment and cancellation of the decision based on supervision right as an extraordinary legal remedy regulated by the Act on General Administrative Procedure, stating the example of the current court practice. Finally, the article presents the bill regarding the institute of annulment and cancellation of the decision based on supervision right which is in the final draft of the Act on General Administrative Procedure sent to the Parliament for the second reading by the Government.
Good management represents conditio sine qua non for creation of a stable state and initiating development of its economy. It contributes to strengthening of a legal state and respect of human rights, makes the public politics open and transparent and its citizens more active in political life. Each public government is a great spender of taxpayers’ money. Therefore, it should be a good manager who is responsible for his acts. The credibility of the state i.e. the government is proved according to the way in which the state i.e. the government perform their activities, and whether these activities are efficient and contribute to realisation of the goals important for life quality of all their citizens. The Republic of Croatia still has an over-extensive management structure, the partially local and political interests stand above the welfare of the citizens and educational institutions have not entirely been re-structured and are not able to keep pace with the current developments in science and profession.
Patent je isključivo pravo priznato za izum koji nudi novo rješenje nekoga tehničkog problema, a koje štiti nositelja patenta u pogledu gospodarskog iskorištavanja izuma. Svakodnevno poimanje izuma podrazumijeva svako znanje o vanjskom svijetu koje ima obilježje objektivne novosti, dok je u patentnopravnom značenju izum posebna konstrukcija koja predstavlja intelektualnu tvorevinu i sadržava naputak za praktično postupanje radi rješavanja određenoga tehničkog problema. Temeljni uvjeti kojima neki izum mora udovoljiti za registraciju patenta jesu: novost u odnosu na postojeće stanje tehnike, inventivna razina i industrijska primjenjivost. Pri tome je bitno istaknuti da se patentom ne štiti ideja, nego konkretno rješenje nekog tehničkog problema.
The international developments and circumstances, the new methods of individual and group offenders and intentional attacks of financial interests of states and the Austria’s economy represent a challenge for the Austrian Tax Administration, especially the fight against frauds. The main task is not just the reaction to the facts but also a temporary analysis of the possible scenarios in order to prevent them through strategic and organisational measures at disposal. The Austrian Federal Ministry of Finance plays an important role in this procedure as a co-ordinator of the above stated activities.
Autori: Dr. sc. Marian WAKOUNIG Johanes Peter STIPSITS
The application of the leniency program in the EU so far has shown the importance of this program in disclosure and uncovering the cartel which uses the national bodies and enterprises- cartel members in order to protect the market competition. The bodies engaged in the protection of market competition through application of the leniency program collect information and evidence on the cartels, which enables their sanctioning and the preventive effect for making new cartel agreements. On the other hand, the cartel participants in the leniency program have the possibility to avoid the extremely high cash sanctions (even crime prosecution) and therefore have the reason to co-operate with the bodies engaged in market competition. Accordingly, the common purpose of the application of the leniency program is an effective protection of the market competition. Therefore, it is necessary to implement such a program in the Republic of Croatia and to comply it to the legal system of the Republic of Croatia in order to sanction the worst violations of the market competition regulations in a corresponding way.
