The author of the article presents an overview and the main determination of the federal taxes in the USA, in which the taxes are collected on several levels of the public authorities. Besides the federal tax authority, each of 50 states has an independent right to taxation, which means that each state has the right to independently collect taxes and determine their own rules. Many states have an income/profit tax similar to the federal income/profit tax. They also collect taxes on real estate (capital transfer tax), tariffs, tax on inheritance, and rarely, the wealth tax. A substantial source of the federal income are the sales taxes. The existing federal taxation system has four key elements: the income/profit tax which is paid by the individual persons and corporations and consists of the usual income/profit tax and the alternative minimum tax; the tax on salaries (including the corresponding tax on income realized by self-employed persons) which is aimed at financing of the specific programmes of social insurance; the tax on inheritance and gifts i.e. other forms of transforming property between generations; and the tariffs on the specific goods and services.
The author of the article analyzes some important issues regarding the legal nature of the responsibility from the prospectus and points to the fact that the Directive 2003/71/EC obliges the national laws of the EU member countries to determine the group of persons responsible for the data from the prospectus, depending on the circumstances of the specific case. In such a way the stated data represent the responsibility of at least the issuing party or its administrative, management or supervisory body, the bidder, the person who claims for the participation in trading on the regular market or the guarantor. In terms of the private law, the responsibility is determined by the national laws. The Directive 2003/71/EC only requires from the member countries to ensure that their laws and other regulations regarding civil responsibility are applied on the persons responsible for the information from the prospectus. The legal nature of such a responsibility is not determined by the Directive 2003/71/EC. The legal qualification of the responsibility for the damages from the prospectus is not just a theoretical issue but has the practical implications due to the fact that in most of the legal systems there are substantial differences in the scope and models of responsibility for damages, depending on its legal nature.
The author of the article explains the term salary and its determination and states its elements. The article also presents the rights of the employees in the case when they have not received their salary and includes the sample of the calculation form of the salary payment – payroll.
Više nije predviđena mogućnost izdavanja potvrde za neiskorišteni godišnji odmor nego je poslodavac obvezan radniku prije prestanka ugovora o radu omogućiti korištenje razmjernog dijela godišnjeg odmora ili mu je obvezan isplatiti naknadu za neiskorišteni dio godišnjeg odmora. Na koji način treba utvrditi tu nadoknadu te kakav je porezni položaj ove isplate u smislu propisa o porezu na dohodak i porezu na dobitak, pročitajte u nastavku.
The right to access to information is nowadays considered to be one of the essential human rights. In Croatia such a right is determined by the Act on Right to Access to Information, which is the main topic of this article. It should be pointed out that citizens, associations, companies and other entities have the right to request information from the bodies of public authority and obtain such information. The new Act on Right to Access to Information determines the above stated issues in the complete way. The number of bodies of public authority, obliged to apply the above stated Act, is rather large and comprises the state-owned companies and publicly owned companies, even those which do not have the public authority. The new provision introduced in the regulations is the use of the information from the public sector (i.e. the use of the existing state databases for commercial and other purposes), which can be interesting to all the enterprises which plan some new business activities.
The author of this article explains the issues regarding the operations of utility services. The first part deals with the term of utility services and their public function as well as their establishment, presenting a detailed overview of the legal regulations referring to their establishment and operations. The second part of the article analyzes the specific utility service sectors and their activities, such as public transportation, cleaning services, maintenance of graveyards, chimney sweeping, retail sales open-air markets and explains who performs such activities and their organization.
The Act on Inheritance, whose second part is titled Legal Framework of Inheritance, determines, among other issues, the contract on assignment and distribution of the property during the lifetime (of the ancestor). Upon signing such a contract the property is distributed and assigned to another person during the lifetime of the assignor. Such a way of disposal of property is allowed only between the ancestors and successors, who according to the law have the right to the inheritance. However, this is not possible to the third persons, who belong to the group of legal heirs. The validity of such an assignment and distribution of property is to be approved by all the children and other successors, who have the legal right to the inheritance.
The author of the article presents the topic of changing the legal status of sports clubs. It clearly analyzes the way and the procedure of changing the legal status of sports clubs - associations of citizens into sports shareholding companies. The transformation of an association of citizens into a shareholding company means that sports clubs can no longer operate as associations of citizens but as shareholding companies respecting the provisions of the Companies’ Act, the General Taxation Act, the Profit Tax Act and the Act on Sports. Such a shareholding company may emerge through the establishment of a new company or through changing the legal status of the sports association into the sports shareholding company, which is the meritum of the topic of this article. The Act on Sports determines sports activities within the system of sports and obliges the professional sports clubs, which participate in international competitions, to change their legal status from the association of citizens into the shareholding company.
The topic of this article is a subscription contract according to the Act on Electronic Communications. Such a contract has primarily been determined by the provision of the above stated Act. Due to the fact that the Act on Obligatory Relations also determines the bases of obligatory relations, the corresponding provisions of this Act should also be applied in this field. Since one of the contract parties is the consumer, the subscription contract subjects to the corresponding provisions of the Act on Consumers’ Protection. The dominant legal framework for provision of the electronic communication services is the subscription contract. This article presents an overview of the above stated legal institute, its main characteristics and tries to analyze its legal nature and provides the replies to some questions.
The article provides an overview of various rights – benefits, which can be provided to the persons with physical disability or the disabled persons who were injured at work through various acts and bylaws in the Republic of Croatia.
Autorica u ovome članku razmatra aktualna pitanja vezana uz povezivanje knjige položenih ugovora i zemljišne knjige, što je posljedica donošenja novog Pravilnika o povezivanju zemljišne knjige i knjige položenih ugovora i upisu vlasništva posebnog dijela nekretnine (etažnog vlasništva), čime je stavljen izvan snage Pravilnik o povezivanju zemljišne knjige i knjige položenih ugovora i upisu vlasništva posebnog dijela nekretnine iz 2010.
Autor: Dr. sc. Ljiljana MATUŠKO ANTONIĆ , dipl. iur.
