Pravo i porezi

Pravo i porezi


New Regulations in Field of Protection at Work

pip - 7.2014, str. 3

The new Act on Protection at Work, which became effective in June 2014, introduced certain changes in the Croatian labour law and the protection at work itself, which is defined as the set of rules, principles, measures, procedures and activities, whose organized application should realize and improve the safety and protection of health at work, in order to prevent risks at work, injuries at work, professional diseases, diseases related to work and other tangible and intangible damages at work and related to work. The new Act on Protection at Work was passed within the process of compliance of the Croatian legislation to the EU acquis communautaire in the field of protection at work, with the aim of simplification and better efficiency of the existing regulations regarding protection at work. Approximately 50 regulations remained the same, if they do not collide with the new Act and until the new ones have been passed.

Court Protection of Labour Rights Violated by Mobbing

pip - 7.2014, str. 11

With the aim of combating discrimination and the compliance with the acquis communautaire, in the past few years several completely new (anti-discrimination) acts have been passed in the Republic of Croatia. In addition, the existing acts have been changed and amended or replaced by the new one, regulating this issue in a new way. Although it is often claimed that there are no cases in court practice related to mobbing, such statements are not true. Therefore, the author of the text presents a relevant viewpoint regarding various issues regarding mobbing, harrasment and discrimination on the examples from the recent court practice.

Withholding of Salary Increase due to Years of Service Realized in Public and State Services

pip - 7.2014, str. 29

According to the Act on Withheld Rights to Salary Increase due to the Years of Service, which has been applied since 1 April 2014, the right to salary increase due to the realized years of service has been withheld. Such a right was previously determined in the collective agreements to the amount of 4%, 8% and 10%. The Act comprises the employees in the state and public services, and has now been applied only for the period from 1 April 2014 till 31 December 2014, although it is expected to be prolonged for the entire year of 2015. The Act excludes the application of the provision of the Art.7, Par. 3 of the Labour Act, which means that the application of the most favourable rights of employees stated in the Labour Act is withheld.

Prednost pri zapošljavanju osoba s invalidnošću

pip - 7.2014, str. 34

Pravo prednosti pri zapošljavanju osoba s invalidnošću u RH uređeno je odredbama triju zakona. To su Zakon o profesionalnoj rehabilitaciji i zapošljavanju osoba s invaliditetom, Zakon o pravima hrvatskih branitelja iz Domovinskog rata i članova njihovih obitelji i Zakon o zaštiti vojnih i civilnih invalida rata. U ovom članku autor objašnjava prava i obveze radnika i poslodavaca koje proizlaze iz tih zakona, prikazuje određene probleme njihove primjene u praksi te upućuje na potrebu izmjena nekih njihovih instituta i rješenja.
1. Uvod
2. Regulativa (prednosti) zapošljavanja osoba s invalidnošću
3. Koga obvezuje davanje prednosti
4. Normativne razlike
5. Poveznica iz uvoda
6. Zaključak

New Act on Associations

pip - 7.2014, str. 39

The article analyzes the legal solutions adopted by the new Act on Associations, which becomes effective at the beginning of October this year, compared to the previously applicable legal provisions. During the twelve years of the application of the old Act on Associations specific legal solutions have proved inadequate in practice and resulted in the creation of the new Act. The most important changes brought by the new Act apply to more precisely defined provisions on property and financing of associations, monitoring the activities of associations, registration of foreign associations. It has also expanded the number of people who can be founders of an association, and enabled an easier deletion from the register of associations. The new Act should provide greater transparency and openness to the public associations and make a qualitative shift in the development of civil society in Croatia, while the clear provisions governing the funding should prevent the abuse of the institute of the association.

Legal and Taxation Status of Graveyards and Grave Places in Croatian Legislation

pip - 7.2014, str. 44

The article analyzes the specific legal status of graveyards and grave places as the objects excluded from legal commerce (res extra commercium) and are regarded as public goods in general use. Graveyards and grave places belong to the real estate which subjects to the special regulations, which is the result of the duality of rights to them. The article presents an overview of the provisions of the Act on Ownership and Other Substantive Rights, the Act on Utility Management and the Act on Graveyards, as the main legal regulations which refer to the above stated issues, including the specific bylaws and some important cases from the court practice.

Preliminary Measure of Pre-Registration of Lien on Real Estate

pip - 7.2014, str. 53

The author of the article analyzes the issue of the preliminary measure – pre-registration of lien on the real estate. The preliminary measure represents one of the securities, which ultimately contributes to the certainty and regularity of payment of cas receivables to the insurer. The preliminary measures are stated in the Distraint Act. Among other preliminary mesures, it includes the pre-registration of the lien on the real estate of the insurance oponent. The first part of the article analyzes the pre-conditions necessary for the insurance by the preliminary measures, in view of cash receivables and the document on distraint in which such receivables are stated. The second part deals with the pre-conditions regarding the preliminary measure of pre-registration of the lien on the real estate, in order to present the specific features of such preliminary measures.

Neki aspekti (ne)suglasnosti poreznih propisa s Ustavom - postupak ispitivanja imovine i porezna zastara

pip - 7.2014, str. 61

U članku se razmatra problematika određenosti i preciznosti pojedinih porezno-pravnih norma koje u bitnome određuju pravnu sigurnost. Taj je problem izražen kad je u pitanju Zakon o porezu na dohodak glede norma o „ispitivanju podrijetla imovine“ i poreznoj zastari koja, praktički, ne postoji. Problemi su takvog značenja da bi o tome trebao odlučivati Ustavni sud RH s obzirom na podneseni zahtjev o ocjeni zakona s Ustavom RH. Više o naznačenim pitanjima objašnjava se u ovom članku.
1. Uvod
2. Osnovno ustavnopravno relevantno stanje – temeljni problemi
3. U odnosu na Zakon o izmjenama i dopunama Zakona o porezu na dohodak
4. U odnosu na Zakon o izmjenama i dopunama Općega poreznog zakona
5. Učinci osporenih odredaba čl. 14. ZID ZPD/12., čl. 5. i 6. ZID OPZ/12. u praksi
6. Umjesto zaključka – neustavnost u postupanju prilikom donošenja ZID ZPD/12. koja ugrožava vladavinu prava

Contract on License

pip - 7.2014, str. 68

The author of the article presents a contract on license in a detailed and interesting way, including various legal sources. Such a contract represents a legal business in which the licensor is obliged to cede to the licensee the entire or partial right to the industrial (intellectual) property and the licensor is obliged to pay a certain compensation for such a right. The presentation of such a contract is based on the provisions of the Act on Obligatory Relations, as the general norms for preparation of the contract on license, as well as the specific acts, directives and rulebooks, principally taken over in the international conventions, from the EU Directives and billateral agreements. There may be various objects of such a contract and the contract parties can be physical or legal persons, who have to fulfil certain conditions determined by the specific regulations which are important in view of the law on obligations, status law, penalty law, etc.

Legal Forms (Forms of Business) in Rural Tourism

pip - 7.2014, str. 80

The author in this article gives an overview of general and special Croatian regulations on the provision of catering and tourist services in rural tourism, possible legal forms for the provision of services in rural tourism and the way and conditions under which these services can be provided. A legal form (a form of business) in rural tourism determines the ways and terms of service. In addition, the author of the article provides a brief overview of the legal forms that can provide tourism and hospitality services in rural tourism, and the type of tourist and catering facilities which provide services in rural tourism. The analysis of the determined methods and conditions for the provision of services of particular types of facilities in rural tourism indicates the most important advantages and disadvantages of the most common legal forms.

Transfer of EU Regulations into Croatian Legal System – Legal Transplants, Legal Irritants or Something Else?

pip - 7.2014, str. 87

The author of the article analyzes the procedure of transfer of EU regulations into the Croatian legal system and presents some regulations, which have never been completely applied and have become legal mutants. Accordingly, the situation is rather serious, including far reaching consequences for the entire legal system and the legal culture of the Republic of Croatia. The regulations which were passed in the procedure of the compliance with the acquis communautaire play a special role, due to the fact that their implementation in the Croatian legal system and legla culture has introduced a number of unknown terms and institutes, which cannot function in this area because there are no presumptions for their application. A regulation should be the result of development and careful consideration and therefore easily applicable, However, Croatia usually fails on the application test, due to the fact that upon creation of the text of the specific act it is often not taken into account what is written, how it is written and who such an act refers to.

Penalizing Family Violence

pip - 7.2014, str. 91

Family violence represents a set of behavioural activities aimed at establishment of power and control of other family members by means of force, manipulation and intimidating, which include physical, mental, sexual and economic violence. The authors present a number of acts and regulations valid in the Republic of Croatia, which refer to penalizing family violence or are connected to these issues in some other way, including an overview of certain statistical data referring to the family violence in the Republic of Croatia.


pip - 7.2014, str. 100

Formalism, which is reflected in actions of courts in the implementation of the law, is characterised by grammatical interpretation of laws and by the influence of the deeply rooted and procedures resistant to changes. Furthermore, formalism is also evident in the use of legal sources, which are exclusively written laws, predominantly only national ones, and, as a consequence, in the limited role of judges compared to the role granted to them by the European law. This role is insufficient appropriately supported by national constitutional, procedural and other authorisations. Such legal thinking creates an obstacle to the implementation of the European law at the national level. The implementation inherent to the European law implies a teleological interpretation of national regulations in accordance with the European law, as well as of the European law itself taking into account the general principles and fundamental rights thus ensuring a more humane, more just, more responsible, and even more effective achievement of the purpose of laws.

Domaća sudska praksa

pip - 7.2014, str. 141

Inozemna sudska praksa

pip - 7.2014, str. 151

Pitanja i odgovori

pip - 7.2014, str. 163
Zakon o trgovačkim društvima  (1)