Pravo i porezi

Pravo i porezi


Notification on Start-up of Proceedings at Court or Administrative Body (Part 1)

pip - 12.2013, str. 3

The Act on the Amendments to the Act on Land Registers, which was passed in April 2013, contains the Article 84a, which includes the regulation that the law on land registers introduces a new type of notification, namely the notification on the start-up of the proceedings at the court or the administrative body. The author of the article provides a detailed explanation on such a notification and its legal effects. The first part of the article presents the pre-conditions for recording the notification on the start-up of the procedure, whereas the second part presents a detailed overview of the specific procedures for which it is possible to record the notification on the start-up of the procedure.

Clearing Payment in Distraint Procedure

pip - 12.2013, str. 12

The author of the article analyzes some essential issues regarding clearing payment in the distraint procedure, as the procedure conducted with the goal of enforced settlement of the receivables of the distraint officer in the cases when the distrainee refuses to settle the liabilities voluntarily. There are actually frequent distraint procedures in which the distrainee stresses (through the appeal to the clearing payment or the decision on the distraint procedure) the existence of the receivables in relation to the distraint officer who proposed the start-up of the distraint procedure. In the court practice there is a frequent question whether the distrainee in the procedure has the right to make an appeal by claiming that the receivables to the distraint officer have already been due and that they meet all the conditions for clearing payment or that the off-court clearing payment of the required receivables has already been effected.

Gifting and Disposal of Real Estate Owned by Republic of Croatia

pip - 12.2013, str. 16

According to the Act on Managing and Disposal of Property Owned by the Republic of Croatia, the Government of the Republic of Croatia passed the Directive on Gifting of Real Estate Owned by the Republic of Croatia, the Directive on the Ways of Disposal of Real Estate Owned by the Republic of Croatia, the Directive on the Methods of Estimating the Market Value and on the Compensation for the Establishment of the Right to Use the Real Estate Owned by the Republic of Croatia for the needs of the bodies of the State Administration and other State Budget beneficiaries and other persons. The author of the article explains the above stated regulations.

Current Issues on Principles and Protection of Company’s Name

pip - 12.2013, str. 25

The name of the company is the name under which it operates and participates in legal transactions. It should clearly differ from the name of other companies entered in the court register. The name of the company and all its changes are to be entered in the court register. The article does not analyze all the issues regarding the institute of the company’s name but with some current issues regarding the practice of using the company’s name, especially the issues regarding the principles of the company’s name and its protection.

Overview of Act on Strategic Investment Projects in Republic of Croatia

pip - 12.2013, str. 32

The author of the article analyzes the new Act on the Strategic Investment Projects in the Republic of Croatia. This Act represents an attempt to speed up the processes of obtaining all the documents necessary for realization of the projects, both public and private ones, which are of a strategic interest in the Republic of Croatia. The basic reason why this act was passed is the need to urgently start the investment cycle in the Republic of Croatia as the main trigger of the growth and development of Croatia’s economy. Despite being formally short and simple, it comprises a wide scope and the legal relations which are regulated by it can be rather complex.

Current Issues on Operations of Utility Services (Part 2)

pip - 12.2013, str. 40

The author of the article explains the issues regarding the operations of utility services. The first part comprised the explanation of the term of utility services, their public function and their establishment, including a detailed overview of the legal regulations which determine the establishment and operations of such services. The second part comprises the analysis of the specific utility service and its operations, such as public transportation, cleaning services, maintenance of graveyards, chimney cleansing operations, retail sales open markets, etc. The article states the persons who perform such activities and the ways they are organized.

Review of Act on Open End Investment Funds with Public Tender (Part 1)

pip - 12.2013, str. 46

The author of the text analyzes some interesting issues regarding the new Act on Open End Investment Funds with Public Tender. Upon the accession of the Republic of Croatia to the European Union, Croatia adopted two new regulations on investment funds. The Act on Open End Investment Funds with Public Tender and the Act on Alternative Investment Funds were passed on that date. Accordingly, this is an important and dynamic issue, which is expected to be developed further.

Basic Rights due to Injury at Work

pip - 12.2013, str. 55

The authors of the article point to the basic rights of the worker who has suffered an injury at work (as the injury caused by the direct and short-term mechanical, physical or chemical impact or the injury caused by the instant change of the body position, the instant burdening of the body or some other changes of the physiological status of the organism, as well as the illness arising directly and solely as the consequence of an accident or the force majeure during work) and stress the practice of the administrative court in this area. In the legal system of the Republic of Croatia the injuries of workers as the direct consequence of the events which are connected to the regular work in terms of space and time, such as the injury and illness which deteriorate the worker’s physical and mental integrity affects the realization and the volume of the protection in the fields of labour, health and pension law.

Act on Nannies - Legal and Subordinate Regulations

pip - 12.2013, str. 60

The author of the article presents the activities of a nanny (physical person who performs nannying activities as a sole trader or is employed with the sole trader performing such activities and which is entered in the Register of Nannies), which comprise looking after, carrying and nursing of children between until fourteen years of age. In order to prevent the grey economy in this field, the activities of a nanny became legal according to the Act on Nannies, which was passed in the first half of the year. A sole trader may perform nannying activities if he/she has been entered in the Register of Sole Traders (Craftsmen) with the registered activity of nannying, in the Register of Nannies according to the corresponding provisions of the above stated Act. He/she is also required to have the business premises or the housing area which fulfils the requirements for performance of nannying activities. Such a conditions need not be fulfilled if the nannying activities are performed in the housing area of parents.


pip - 12.2013, str. 68

The institute of telework is one of the non-typical ways of work, which enables to workers to perform the entire or a part of their activities from the site which is physically parted from the location of the employer, whereby they use the IT as the main tool for their work and communication. Although telework is a rather complex way of work, especially due to the fact that there are no clear distinctions between the working time and the free time, it enables to employees to save on infrastructure in their office and to increase the productivity of the workers and their satisfaction due to the creation of the balance between their private life and their work. The author of this article analyzes the institute of telework in view of the Labour Act, the Act on Protection at Work, the Act on Civil Servants, the Directive on the Possibility of Work at Separate Sites and Part-Time Work and makes comparison to other similar regulations.

Commitment to Measures as Instrument in Law on Market Competition

pip - 12.2013, str. 73

Purpose of this article is to present commitments decisions in the competition law proceedings by which the proceedings are closed without establishing the infringement of competition law and without imposing of fines. The aim of this paper is firstly to define commitments in European competition law and to distinguish it from other legal instruments used in competition law proceedings. Furthermore, the article intends to show advantages of commitment decisions and also to point out some negative sides and open questions in practice by the use of theoretical analysis and relevant case law of the European Court of Justice. The second part of the paper presents through several examples the trend of growing use of commitments decisions by the European Commission and by national competition authorities including the Croatian Competition Agency. At the end, the conclusion is drawn that the implementation of commitments is adequate in certain cases but that some caution is needed as well as finding solutions to open questions and lack of clear criteria which could be solved by adoption of new legal guidelines or notice.

Legal Deadlines for Settlement of Cash Liabilities according to Commercial Contracts in EU Law (Part 1)

pip - 12.2013, str. 85

The topic of this article are the provisions of the Directive 2011/7/EU on prevention of late payments in commercial contracts. Accordingly, the EU member countries are obliged to comply their legislations regarding the deadlines of settlement of cash liabilities from commercial contracts. The author analyzes the provisions of the above stated Directive regarding the legal deadlines for settlement of cash liabilities and points to their flaws and suggests more appropriate legal solutions de lege ferenda.

Domaća sudska praksa

pip - 12.2013, str. 114

Inozemna sudska praksa i stajališta

pip - 12.2013, str. 122

Pitanja i odgovori

pip - 12.2013, str. 129
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)