RRIF-OV NEWSLETTER
Prijava
Pravo i porezi

Pravo i porezi

Mjesec:

Ugovor o faktoringu

pip - 12.2014, str. 3

Donošenjem Zakona o faktoringu, koji je objavljen u Nar. nov., br. 94/14. i koji je stupio na snagu 31. srpnja 2014., u našem je pravnom sustavu još jedan neimenovani ugovor postao imenovani (slično je bilo i s leasingom i s timesharingom), a usput i formalni ugovor. Kako se u ovom Zakonu samo manji dio odredaba odnosi na ugovor o faktoringu, nužno je jasno definirati ovaj ugovor i ugovorne odnose koji iz njega proizlaze te prikazati koji su pravni problemi nastali u praksi sklapanja tog ugovora u zemljama u kojima se on već dobrano udomaćio u praksi.

New Special Regulation of Default Interests

pip - 12.2014, str. 16

The article presents the determined default interest provisions of the Act on Financial Transactions and Pre-Bankruptcy Settlement which has been in effect since June 2013 and used for the general determination of default interests defined in the Civil Obligations Act. The provisions of the Act on Financial Transactions and Pre-Bankruptcy Settlement analyze default interests in comparison with the provisions of the Civil Obligations Act on interest rates, including the scope of apllication of the provisions of the Act on Financial Transactions and Pre-Bankruptcy Settlement. They also include the diversification of the relations to be applied to theneral legal regime regarding default interests according to the provisions of the Civil Obligations Act and those which subject to the Act on Financial Transactions and Pre-Bankruptcy Settlement as a lex specialis. In addition, the author of this article clearly points out the shortcomings of the regulations contained in the Act on Financial Transactions and Pre-Bankruptcy Settlement and proposes the adequate legal solutions de lege ferenda. It is concluded that the regulation of default interestsin the provisions of the Act on Financial Transactions and Pre-Bankruptcy Settlement undermines legal certainty, circumvents the protection of creditors of financial obligations and causes doubts in terms of constitutional matters.

Dostava odluka o pravima i obvezama iz radnog odnosa

pip - 12.2014, str. 24

Rješenja dvojba vezanih za pitanje dostave u praksi su često odlučna za rješavanje spornih odnosa između poslodavca i radnika. Naime, ponekad se događa da su pitanja u vezi s dostavom u radnom odnosu problematičnija od pitanja koja su vezana za institut radnog prava koji je predmet pismena koje se dostavlja, a ponekad ostvarivanje prava i izvršavanje obveza iz radnog odnosa u potpunosti ovisi o pravilnosti prethodne dostave nekog pismena. Zbog toga autorica u članku daje odgovore na neka pitanja koja se u vezi s primjenom ovog instituta pojavljuju u praksi.

Telekomunikacijske, radijske i TV usluge te elektronički obavljene usluge u sustavu PDV-a

pip - 12.2014, str. 33

Na web-stranicama Europske unije objavljen je tekst koji obrađuje novi sustav oporezivanja uslužnih djelatnosti iz naslova od 1. siječnja 2015. Osim toga, javnosti je pružen i poseban priručnik koji sadržava praktične upute u povodu novog sustava oporezivanja. U nastavku članka daje se prilagođeni i skraćeni prijevod spomenutih materijala.

Taxation of Income from Interests on Savings, Models of Introduction and Problems

pip - 12.2014, str. 37

Interest on savings represent incometo its acquirer. In most EU member states such an income is considered a source of suitable property for taxation and is thus legally defined as taxable income. This perception is likely to be accepted in Croatia, where the introduction of taxation of income as interest on savings is expected to be introduced. Its introduction may be carried out by several models, which requires from the legislator to be cautious due to the need to prevent the reverse effect and to protect the legitimate expectations of the addressee. Due to the topicality and importance of this topic, the author of this article analyzes the problem of the model of introducing taxation of income from interest on savings, comparative legislative experience, the German constitutional case law and the proposal to introduce it to Croatia. A special attention is paid to the determination of the tax burden when introducing this kind of tax. Keywords: taxes, income tax, interests, savings, interests on savings, taxation of receipts based on interests on savings, reverse effect of income taxation.

Decision on Exemption of Judge Does not Determine Any of His/Her Rights (In View of Decision by European Court of Human Rights – March 2014)

pip - 12.2014, str. 45

The author of this article briefly analyzes the content and implications of legal positions taken in the Decision of the European Court of Human Rights, in the case of Smiljan Pervan vs. Croatia, which confirmed the view of the Administrative Court in Rijeka, which refers to the (in) admissibility of disclaiming the decision on exemption of the judge in the administrative dispute. In the presented case, it was the disqualification of a female judge of the municipal court in the hearing regarding the particular case, upon request, in which the judge’s decision on herexemptionwas made by filing a complaint with the administrative court. This decision is important for identification of the purposes and the legal essence of the institute of exemption of judges in Croatia, but also for determining the existence of subjective rights of the applicant as an element of dispute in the civil segment of Convention rights to a fair trial. Keywords: court, judges, exemption of judges, Convention right, civil procedure, right to fair trial, European Court of Human Rights, Administrative Court in Rijeka.

Convalidation of Pension Insurance Years

pip - 12.2014, str. 49

The author in this article analyzes the method of application of the relevant provisions of the Rulebook on the Procedures of the Decisions and Individual Acts in the Field of Pension Insurance, starting from the meanings of the term convalidation, its teleological (target) interpretation and other interpretive methods (linguistic, grammatical, logical). In order to completely present the above stated issues, the article provides an overview of the practice of the Administrative Court and the High Administrative Court of the Republic of Croatia, all with the purpose to ensure a consistent interpretation and implementation of the above provisions in the administrative court system.

New Provisions on Distraint Performed by Public Notary

pip - 12.2014, str. 53

The author of the article presents the new provisions regarding distraint performed by a public notary. The Act on the Amendments to the Distraint Act, which became effective on 1 September 2014, introduced some new provisions regarding the performance of public notaries in the distraint procedure. The article specifically points to the legal regulations referring to the expenses of the distraint procedure, the provisions on making a claim against the ruling on the distraint based on the valid document, including the analysis of the provisions on the personal identification number of a distrainee. The article presents the ruling on the distraint procedure based on the valid document made by the public notary. The contents and form of such a document are determined by the Rulebook on the Changes of the Rules of Public Notary Procedures. Finally, the article presents the samples of the proposed distraint procedure based on the valid document and the ruling on the distraint procedure made by the public notary.

Unfair Contract Terms in Consumer Contracts

pip - 12.2014, str. 57

The Civil Obligations Act, the Consumer Protection Act as well as a number of other acts determine the issues of unfair contractual provisions in consumer contracts. These provisions limit the contractual autonomy of the parties in order to ensure an equal legal status of the parties in the contract. The salesman has no right to abuse his/her knowledge, experience and business skills to in order to oblige the consumer through unfair contract terms.

Investment of Intellectual Property Rights into Companies

pip - 12.2014, str. 61

The subject of investments of capital may, in addition to money and things, be also the rights, including the rights of intellectual and industrial property, as well as licenses for the exploitation of these rights, non-patented inventions, know-how and alike. In this article the author presents a detailed explanation of investment of these rights in companies.

Overview of Program for Professional Training and Employment of Croatian Veterans and Children of Dead, Imprisoned or Disappeared Croatian Veterans

pip - 12.2014, str. 67

The Government of the Republic of Croatia adopeted on 19 March 2014 the Program for Professional Training and Employment of Croatian Veterans and Children of Dead, Imprisoned or Disappeared Croatian Veterans (Official Gazette no 38/14) for the period from 2014 to 2017. The author of the article presents the above stated Program in details.

Domaća sudska praksa

pip - 12.2014, str. 95

Inozemna sudska praksa

pip - 12.2014, str. 104

Informacije i očitovanja

pip - 12.2014, str. 110

Pitanja i odgovori

pip - 12.2014, str. 112
Pretplatnik
Zakon o trgovačkim društvima  (1)