The author of the article presents an overview of the very important regulation - the new Value Added Tax. As of 1 July 2013 the enterprises in Croatia have to adjust their operations to the new regulations on VAT taxation. Accordingly, the enterprises from other EU member countries can more easily perform their business activities due to the free movement of goods and services and the unique market of the European Union. The new VAT Act has considerably changed the taxation of sales of goods and services in Croatia, in other EU member countries and the third countries.
A return to a former state (restitutio in integrum) is no specificity of the tax law, but a legal institute to be applied in all other legal domains. The sense and objective of that institute is avoiding the consequences which arise due to failure to undertake procedural actions the execution of which is limited in time, without one’s fault. Namely, if some deadline is omitted, certain legal consequences arise which can be harmful for a person who omitted it. The reasons of procedural efficiency to maintain an already issued decision in that case are subject to the interest of a party to participate in the proceedings. Therefore, the sense of return is not the correction of already issued decisions, but offering a possibility to a party to which an issued decision refers to participate in the proceedings.
Upon the accession of the Republic of Croatia to the European Union a certain number of the amendments to the Labour Act became effective, followed by the other ones four days later. The author of the article presents an overview of these amendments to the Labour Act. The novelties comprise the following institutes: replacement vacation, temporary employment, agency for temporary and periodical employment, limitation of overtime working hours on the monthly basis, trial work and collective workers’ redundancy. The novelties also comprise the institutes which refer to the workers’ representative in the organ of the European community, the participation of workers in decision-making in the European co-operative, the participation of workers upon decision-making in the case of merger over the board or merger of employers. The goal of the above stated regulations is to improve the efficiency and competitiveness of business operations, taking into consideration the aims of the directives which refer to such issues and the court practice of the European Union.
The author of the article presents the jobs comprising specific working conditions, which make up an important segment of protection at work. Such jobs can be performed by the workers who, besides the usual conditions for signing the contract on employment, fulfil the specific conditions regarding their age, gender, professional skills, health condition and mental ability, due to the fact that such jobs require a high risk in view of their security at work. There is still not enough attention paid to the protection of security and health of workers and prevention of injuries, professional diseases, other diseases caused by specific working conditions and environmental protection. Although this field is appropriately determined by various regulations, they are not always completely followed in practice.
Hrvatski je sabor nedavno usvojio Zakon o izmjenama i dopunama Zakona o financijskom poslovanju i predstečajnoj nagodbi. Zakon je objavljen u Nar. nov., br. 81/13., a stupio je na snagu 30. lipnja 2013. U ovom se članku analiziraju najznačajnije promjene koje su uvedene u postupku predstečajne nagodbe.
The author of the article makes a question whether the accession of the Republic of Croatia to the European Union may help to solve the problems of fulfilling payment liabilities stated in commercial contracts and entrepreneurial contracts signed with legal entities within the public law. The author analyzes the provisions of the Act on Financial Operations and Pre-Bankruptcy Procedure, which are relevant for this issue and the Directive 2011/7 EU of the European Parliament and of the Council of 16 February 2011 on Combating late payment in commercial transactions.
Mass production, strong market competition and development of information and communication technologies have made sales people develop the special techniques of signing contracts, in order to make their products and services available to consumers. The usual practice comprises signing of contracts between the seller and the buyer out of the seller’s premises (door-to-door selling). The introduction of new information technologies has offered to consumers new possibilities to access the data on offers and send their orders to suppliers from their home without being physically present at the seller’s premises when signing the contract (distance selling).
The author of this article analyzes the right to exemption from payment of customs duties, value added tax and tariffs upon the accession of the Republic of Croatia to the European Union, regarding the import of goods from the third countries. The relevant regulations on this issue are Customs Act, the new Act on the Customs Regulations of the European Union, the Directive on the Conditions and Procedures for Exercising the Right to Exemption from Payment of Customs Duties, the Act on Tariffs, the Council Regulation EC No 1186/2009, etc. Accordingly, the potential users of exemptions should be acquainted with the details of the specific institutes, the specific procedures for their application and the volume of exemption.
Intellectual Property represents a subjective right to intellectual products as intangible assets. It comprises copyrights and other similar rights, including industrial property rights. Intellectual property rights are legal means, by which their owners transorm their intellectual achievements into economic values. The acts on protection of intellectual property are mostly the same in the whole world. International agreements determine the inter-sate aspects upon the protection of intellectual property. Due to the high importance of such an institute the United Nations have established a special institution – World Intellectual Property Organization (WIPO).
The topic of this article is late payment, presented in the Directive 2011/7/EU regarding the prevention of late payment in commercial contracts and the legal consequences of late payment stated in the provisions of the Directive. The article in the previous issue of the RRiF Journal presented the term late payment and the analysis of the specific provision of the Directive. This article deals with the legal consequences of late payment, i.e. default interests and the special compensation of costs caused to the creditor due to the debtor’s late payment.
