Pravo i porezi

Pravo i porezi


Overview of New Act on Consumers’ Protection

pip - 5.2014, str. 3

The author of the article presents an overview of the important regulation – the new Act on Consumers’ Protection, which became effective in March, 2014. Thus, such a comprehensive and important issue was complied with the current legal framework of the EU, which is extremely dynamic, complex and is being developed fast. This legal regulation applies to a wide range af addressees – consumers, sellers (in the wide sense), as well as the units of local and regional self-governments. Due to the fact that the penalties for the violation of this regulation by the seller are rather high, the provisions of the new Act should be thorughly studied and analyzed in view of the concrete activities performed by the particular seller.

Necessary Amendments to Act on Media

pip - 5.2014, str. 16

In the past ten years, since the Act on Media became effective, the legal practice and the relevant judicature have seen its lack of norms and incompleteness, which has raised a number of issues in terms of procedural law and substantive law. Some replies have resulted from the recent court practice. Accordingly, the author of the article suggests the introduction of those generally accepted legal concepts into the legal norms. Besides, in his opinion, the Act should be amended in terms of norms, including the improvement of its numerous segments. The article provides some concrete suggestions regarding norms, which will certainly improve the text of the Act and enable its easier application in the practice.

Legal Tax Guarantee after New Provisions of General Taxation Act : Piercing Corporate Veil of Companies in Case of Misuse of Rights

pip - 5.2014, str. 26

The authors of the article analyze the institute of the legal tax guarantee and stress its changes in terms of substantive law and procedural law, after the first novelty of the General Taxation Act became effective in 2012. Accordingly, the number of legal guarantors for tax liabilities of companies was extended to the company’s members, the members of the management board and the executive directors and their affiliates, if in the specific part of the taxation procedure it has been determined that by misusing their rights and authorities they caused the inability to collect the tax debt from the company as the main tax debtor. The article also presents and reviews the new provisions which have introduced the so-called piercing of the corporate veil in the General Taxation Act, emphasizing the procedural issues which may arise upon their practical application.

Some Specifics in Employment of Seamen

pip - 5.2014, str. 41

Due to the fact that the topic on the labour of seamen is rather complex, the author of this article presents an overview of some specifics in the employment status of seamen. Seamen also sign the contract on employmen. However, the work of seamen is different in view of its type, place and way of performance, as well as the corcumstances and the conditions under which it is performed. Therefore, it was necessary to determine the employment status of seamen by the specific regulations adapted to the type of such a work. In general, the work of seamen, especially in the international navigation is similar to the work in the domestic navigation. Accordingly, their specific employment status had to be determined on the international level, too. This has been realized by the international conventions and other international documents, which oblige the states who adopted them, as well as by some general documents of the MOR, such as the recommendations which are not binding but contribute to easier and proper application of certain binding documents.

News in Employment of People with Disabilities

pip - 5.2014, str. 49

The recently published Rulebooks provide the explanation of employment quotas for all the employers who have more than 20 employees according to the new Act on Professional Rehabilitation and Employment of Disabled Persons, which became effective on 1 January 2014. In the case when employers do not employ the corresponding number of disabled persons until 1 January 2015, they will be obliged to pay penalties. Keywords: disabled persons, penalty, providing scholarships to disabled persons, disabled persons in practice, disability.

New Deadlines for Registration and Checkout from Employment Agency

pip - 5.2014, str. 53

The issues regarding registration and checkout from obligatory insurances are often connected with substantial difficulties upon their technical realization. The problem may be smaller in the case of registering an employee for the first employment or registering an employee after a certain period of time. Due to the repeated employment when a certain period of time between employments is not desirable and due to the rather short deadline for registration and checkout from obligatory insurances, there arise problems in the practice. The regulation that an employee should be registered or checked out from the Employment Agency within 24 hours has been introduced in the new Act on Pension Insurance.

Claim for Compensation for Damages by Croatian Pension Insurance Institute according to New Act on Pension Insurance

pip - 5.2014, str. 59

The authors of the article provide the comment on the changes of the substantive normative framework which regulates the right of the Croatian Pension Insurance Institute to the claim for compensation for damages according to the new Act on Pension Insurance. Such an Act has introduced some substantial changes regarding the types of contributions for which there is the possibility to claim for damages, the volume of compensation for damages which can be claimed by the Institute as well as the possible deadline for making such a claim.

Drawing up Statement of Claim in Administrative Dispute – Practical Tips and Examples

pip - 5.2014, str. 61

The author of this article analyzes the provisions of the Act on Administrative Disputes regarding the statement of claim and presents some practical tips for drawing up a statement of claim, including some examples of preparation of a statement of claim in the typical situations of the administrative dispute. The statement of claim is actually the main part of the claim in the administrative procedure. The types of the statements of claim in the administrative dispute are determined by the provisions of the Act on Administrative Disputes, which make up a complementary unit with the norms on the subject of the administrative dispute. The statement of claim refers to the main point. Within the main statement of claim which refers to cancellation of annulment of the specific decision or making a decision in the case of the management’s silence, the plaintiff may also require from the court to decide on the right, obligation or the legal interest of the party.

Obsolete Claim for Compensation for Investments Made into Other Person’s Business Premises

pip - 5.2014, str. 66

Regarding a court decision, the author of the article analyzes the issue of the obsolete claim for compensation for investments into other person’s business premises. The conclusion is that the rights to the compensation for necessary or useful expenses for the owner of the objects do not subject to the general provisions on outdated deadlines in the law on obligations, but the specific provisions of the substantive law.

New Issues of Forthcoming Regulations of UCITS Funds– UCITS V and UCITS VI Directives

pip - 5.2014, str. 69

UCITS is anacronym for Undertakings for Collective Investments in Transferable Securities – the entities for collective investments into transferable securities. Such entities are actually funds which have been established and operate in accordance with the directives of the European Union. The author of the article presents an overview of the further development of the UCITS directives, startingwiththe UCITS IV Directive from 2009, through the forthcoming UCITS V and the announced UCITS VI Directive. She states the most important moments of their changes and their effect on the Croatian legislation and practice. There is an unavoidable issue on the final number of the UCITS directives and the status of the Republic of Croatia with its fund industry. Accordingly, this article presents the changes stated in the UCITS V Directive and its status in the European and the Croatian legislative processes.

Claim regarding Statute of Limitation in Distraint Procedure

pip - 5.2014, str. 75

The author of the article presents an overview of the outdated deadlines for making claims by the debtors and the way of making a claim regarding statute of limitations in the distraint procedure. The statute of limitations is defined as the loss of the claim for the protection of the creditor’s right due to his/her passive behaviour within the legally limited period. Due to the fact that in the court practice there are frequent claims regarding the statute of limitations, which are meade by debtors in the distraint procedure, this article points to the important differences between the distraint determined according to the distraint document or the distraint determined according to the justifiable document.

Lis Pendens Rule in European International Private Law and Its Relation to Provision on Prorogation of Jurisdiction

pip - 5.2014, str. 81

The Lis pendens Rule, contained in the Art. 27 of the Brussels I Regulation, minimizes the risk of parallel proceedings involving the same cause of action and the same parties in different Member States and of irreconcilable judgments originating from those proceedings. Therefore, this provision represents one of the most important mechanisms for accomplishing legal certainty and proper functioning of the internal market – cornerstones of the Brussels/Lugano System. This paper gives an insight into the lis pendens rule and its interpretation and application. An overview is provided of the amendments to the lis pendens rule, from the Brussels Convention, over the Brussels I Regulation to the most recent changes introduced by the Brussels I Recast Regulation. A particular focus is placed on the issue of the relation between the lis pendens rule and the rule on choice of court agreements, which gave a crucial impetus to one of the novelties adopted in the Brussels I Recast Regulation.

Decision of European Court regarding Case PORTGAS C-425/12 – Public Procurement Becomes Part of Doctrine on Direct Effects of Directives

pip - 5.2014, str. 88

The authors of the article analyze a recently made decision C-425/12 Portgás, in which the European Union Court presented the possibility for the state to refer to the particular provisions of the directive in the case wehn such a directive has not been adopted by the national law. The importance of the public procurement for creation of the inner market fof the European Union and its impact on the economy are very well known. This is the reason why the European Commission uses public procurement as the key instrument upon realization of the policies essential for the economy, especially in the case when other measures prove to be deficient and ineffective. Through the interpretations of the directive on public procurement the Court directs the practice of public procurement in the member countries within the frameworks of the fundamental principles from commercial contracts.

Domaća sudska praksa

pip - 5.2014, str. 121

Inozemna sudska praksa i stajališta

pip - 5.2014, str. 138

Pitanja i odgovori

pip - 5.2014, str. 144
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