The article analyzes the purpose and importance of the amendments to the General Tax Act and the Income Tax Act referring to the statute of limitations, which have been effective since 1 January 2013. Keywords: tax liabilities, taxes, statute of limitations, preclusion, General Tax Act, Income Tax Act.
The General Tax Act, as the act which detrmines the mutual relationships between tax payers and tax authorities who apply the regulations on taxes and other public payments for the previous year, has been substantially changed. This article presents the Amendments made in 2012, i.e. the provisions which should be analyzed in more detail, such as clearing payments, administrative contracts and settlement, statute of limitations, etc.
The Act on Special Tax on Motor Vehicles should realize a few basic goals: to strengthen the awareness of the citizens on the importance and cost-effectivenes of environmentally friendly vehicles with a low emmission of carbon dioxide, to stimulate the sales of such vehicles in Croatia, etc. The institute of the return of the special tax on motor vehicles should provide more equitable approach to the taxation of motor vehicles and contribute to the market dynamization. The other, not less important, goals refer to functioning of the trade of motor vehicles under the conditions of the unique market and prevention of misuse.
In February 2012 the Croatian Parliament passed the Act on the Amendments to the Act on Litigation Process in accordance with the Proposal of the Act on the Amendments to the Act on Litigation Process no. P.Z.E. 216. The above stated Act becomes effective on 1 April 2013. However, it has been in use partially for the precedures in progress. The Amendments comprise more than 100 articles, which are aimed at speeding up a litigation process, the increased effectiveness and the reduction of the costs of a litigation process. So far, no analyses of these amendments have been made, neither the estimates of their effects or the effect of the retro-active application of the Act.
The author of the article presents the issues regarding the transfer of the contract on employment to another employer. She analyzes in an interesting and detailed way the topics such as the protection of the obtained rights, informing on the reasons of the transfer, the continuation of the work of the employees’ council, councelling before making a decision on the transfer, the transfer of the company for the limited period of time and the deliberate avoidance of fulfilling the obligations to employees.
The author of the article analyzes the issue of enrollment of judicial officials in the Judicial Academy and their status in terms of labour law, taking into consideration the frequent changes of the corresponding legislation and the analysis of the concrete case. The goals of the Academy is to provide the necessary knowledge and skills of the candidates to be able to perform their judicial duties independently, responsibly and objectively. As of 1 January 2012 the judges elected for the first time in municipality, magistrates, commercial and administrative courts as well as the new deputies of state attorneys in the municipal state attorney offices are selected exclusively among the candidates who have completed the Judicial Academy.
Nedavno je jedan od velikih županijskih sudova u RH donio presudu koja se odnosi na pravno područje u kojemu do sada praktično i nema relevantne sudske prakse. Ta je presuda zanimljiva iz niza formalnih, ali i bivstvenih razloga, a odnosi se na davanje suglasnosti centra za socijalnu skrb na stipendijski ugovor maloljetnog nogometaša. Kako bi informacija bila što potpunija i kako bi čitateljima bilo olakšano praćenje, autor u nastavku kritički prikazuje najznačajnije dijelove ove Presude, citirajući dijelove obrazloženja.
The author of the article presents an overview of the new Act on Concessions, which comprises further compliances of the Croatian legislation to the practice of the European Union regarding concessions. Its passing represents the compliance with the new Act on Public Procurement and the Act on Public-Private Partnership. The concession systems are rather important for the economic development of a state. The global crisis and the need of dynamic adjustments of operations have put into question the traditional and usually very stiff concession solutions. Therefore, it was necessary to introduce the solutions which provide more flexible and simpler procedures upon granting concessions. Although many amendments in the concession system were introduced in the Act on Concessions in 2008, the latest legal framework represents a further improvment. Accordingly, the model has almost been completely changed compared to the situation before 2008.
The author of the article presents an overview of the legal framework for the procedures of public procurement below the European value thresholds in Croatia, including the similarities and differences of the legislation compared to the legal framework for the procedures of public procurement above the European value thresholds, which subject to the EU regulations on public procurement. Although the largest number of the regulations which determine the public procurement below the European value thresholds are mostly identical to those applied to the public procurement above the European value thresholds, there are certain exceptions regarding the announcement of tenders and the deadlines for realization of the procedures. The article also analyzes the issue of the so called bargain public procurement.
The article analyzes the acquisition of the right to ownership and lien on a motor vehicle in view of the entry into the correspondinge registers as the condition of obtaining such rights. The right to ownership of a motor vehicle is obtained according to the legal deal, a court decision or a decision made by some other authority, inheritance and according to the law. Although the legislation regarding motor vehicles in Croatia applies the regulations of the Civil Law, which are generally applied to all the movable properties (no entry is needed for acquistion of substantive rights), there are some exceptions which apply the principles of the registration law. The right to ownership of a motor vehicle is obtained according to the legal deal, a court decision or a decision made by some other authority, inheritance and according to the law. The author of the article specifically presents the acquisition of the ownership of a motor vehicle according to a legal deal.
The author of the article analyzes one decision made by the Constitutional Court of the Republic of Croatia, which cancelled the Art. 15 of the Act on the Amendments to the Act on the Rights of Croatia’s Veterans from the Croatian War of Independence and Their Family Members. The decision stated that it was unacceptable for the claims made before the above stated Act became effective, i.e. when such a legal right existed, to be solved in the way that the law-maker should cancel all the procedures which were initiated in regard to such claims. In such a way the essence of such claims in terms of the substantive law was solved.
The Common European Sales Law represents a turning point in the development of the European Contract Law and the base to continue the preparations of the European Civil Code. The Common European Sales Law is a unique instrument aimed at strengthening and improving the cross-border sales on the EU market, offering a practical solution of the problems of both companies and consumers regarding the additional costs and the legal insecurity when selling or purchasing over the board within the EU markets.
