The author of the article points to the problems regarding the determination and calculation of deadlines, which appear in the area of public law and private law. The time and its duration, which are often reflected through deadlines, represent an important factor in the legal order, since they have substantial legal effects. The important issues regarding time and deadlines refer to the question whether a particular deadline belongs to the area of public law or private law, whether it refers to the substantive law or procedural law. Important are also the legal nature of the deadline, the moment when the deadline becomes due, the calculation of the deadline, the duration of the deadline, the reasons affecting the grace period or cancellation of the deadline, the moment of expiration of the deadline and the type of deadline. Taking into consideration the Croatian regulations and the EU Directive regarding deadlines from 1971, this article provides an insight into the deadline regime in the Croatian law.
The special provisions regarding the acquisition of real estate in the Republic of Croatia were cancelled for the citizens and legal persons from the EU member countries. However, the EU citizens cannot acquire the ownership of the real estate in the exempted areas i.e. agricultural land, neither in the protected areas of nature, which has been determined by the special acts. The author of this article explains the term foreign citizen in the Republic of Croatia and the right to acquisition of ownership by foreign physical and legal persons.
Autor: Dr. sc. Ljiljana MATUŠKO ANTONIĆ , dipl. iur.
The author of the article presents an overview of the acts and subordinate acts which determine an electronic delivery of business records, books and reports on demand of the Tax Administration of the Republic of Croatia, which enables the electronic tax supervision, the overview of the violation of provisions due to non-delivery of the above stated business documents, defines the deadlines of keeping the books and business records in electronic way and represents the provisions in the case of violation of the above stated regulations. Besides, the author explains the term of electronic tax supervision and stresses its advantages.
The author of the article comments on the decision made by the Constitutional Court of the Republic of Croatia made in May 2014 regarding the capital transfer tax, which is important for tax payers, but also insufficient, i.e. it has not provided the expected results. This is in disharmony with the body which made such a decision and from which it was expected more. Actually, the Constitutional Court has pointed to the fact that the rights guaranteed by the law cannot be illusory, i.e. the authorized person should reasonably and objectively have the right guaranteed by the law. Otherwise, it just remains the level of the proclaimed right without the real possibility of its realization in practice. However, the Court did not refer their decision to the concrete legal provision or right, but stated an abstract thesis, which cannot be applied in legal practice.
The author of the article presents the issues important for ad hoc arbitrage, its rules and finally the efficiency of settling disputes by means of the ad hoc arbitrage. In comparison to the institutional arbitrage, which is better known, the ad hoc arbitrage has its specifics as the alternative way of settling disputes. An arbitrage actually represents the settlement of disputes out of court in front of arbitrators or the arbitrage court founded by consent of both parties. The complete analysis of the ad hoc arbitrage is not possible without comparing the provisions of the Act on Arbitrage, especially due to the fact that the arbitrators principally apply these provisions in the ad hoc arbitrage and have the rights, obligations and responsibilities determined by the above stated Act.
The author of this article presents the legal provisions which refer to the annulment and invalidity of the contract on public procurement and the frame agreement. Due to the specific procedures of public procurement such an institute determines the mandatory norms in public procurement and the relationship of such norms to the norms determined by the general regulations of the civil law. Due to the fact that the provisions of the national legislation in this segment represent the consequence of the compliance with the European law in view of the more efficient legal protection, the article analyzes the complience of the national legislation with the EU legislation regarding the invalidity of contracts.
A large number of applications for legalisation of illegally constructed buildings has resulted in founding the Agency for Legalisation of Illegally Constructed Buildings as the central public institution to which the authorized minister cedes the cases according to the specific decision. The author of the article analyses a number of issues which arose after the Agency was established and points to the inadequate legal solutions.
The author of the article presents an overview of the amended Employment Promotion Act regarding the segment of employing seasonal workers for temporary i.e. occasional jobs in agriculture. This implies hiring the persons for performing temporary i.e. occasional jobs in agriculture, According to the above stated regulation such a job is not considered as a labour relation and such a seasonal worker is not registered at compulsory insurances. However, in the period of performing these activities such a worker receives the corresponding compensation which is taxed as other income.
After the decision on inheritance made in the inheritance proceedings has become valid, one or more heirs may make a claim regarding the schedule of the subsequently found property or the situation when one subsequently found will of the decedent. The article presents what a judge or a public notary may and can do in such situations, taking into consideration primarily the legal provisions and the claims of successors, too.
This article presents an overview of new subsidy measures in 2014, which the Ministry of Entrepreneurship and Crafts Businesses in co-operation with the Croatian Agency for Small Businesses and Investments plans to grant to the economic entities in the Republic of Croatia through the public tender for the projects of non-refundable subsidies.
Europska Komisija na svojim je mrežnim stranicama objavila englesku publikaciju „Porezne promjene u državama članicama EU 2013.“ (Tax Reforms in EUMember States 2013). Riječ je o publikaciji (radni papir br. 38-2013) koja sadržava prikaz promjena porezne politike radi postizanja ekonomskog rasta i fiskalne stabilnosti. Izradio ju je Generalni direktorij za poreze i carinsku uniju (Directorate General for Taxation and Customs Union) pod vodstvom Marca Butija, Heinza Zoureka, Servaasa Deroosea, Lucia Pencha i Philipa Kermodea, a sadržava nekoliko poglavlja. Za potrebe naših čitatelja u nastavku dajemo prijevod drugog poglavlja pod nazivom „Nedavne reforme poreznih sustava u EU“ (Recent Reforms of tax system int he EU).
