Pravo i porezi

Pravo i porezi


Amendments to General Tax Act in 2015

pip - 4.2015, str. 3

The latest Amendments to the General Tax Act, which became effective in March 2015, have introduced some new institutes in the tax law, such as issuing of the binding opinions, the possibility to make a tax settlement and to sign an administrative contract between the tax payer and the tax authority. The Amendments also determine the obligation to submit statistical reports to the Tax Administration for the purpose of determining the facts important for taxation, the possibility and the obligation of correction of the tax return, personal delivery by e-mail, all aimed at more efficient and more economical realization of the tax procedure and supporting tax payers to voluntarily fulfil their tax obligations through stimulative measures.

Statute of Limitations of Employee’s Claims from Employer according to New Labour Act

pip - 4.2015, str. 12

The author of the article presents and explains the statute of limitations in labour relations. The article provides a number of examples of statute of limitations from the court practice. It also presents the way in which the statute of limitations has been determined by other relevant acts.

Current Issues regarding Legal Regulations of Distraint on Cash Receivables per Invoice (Part 2)

pip - 4.2015, str. 22

The author of the article (which represents the second part of the article on this topic published in the previous PIP issue) presents some current issues regarding the execution of the specific distraint documents and direct collection of payment. The article analyzes all the topics regarding the collection of a debit note, which has been delivered for collection to the FINA in the past four years. Accordingly, the author presents the procedures with the debit notes which are and those which are not entered in the Register of Debit Notes, the status and the collection of payment, as well as confiscation upon consent of the debtor. Finally, the article analyzes the collection of the basis of payment, the name of the document determined by the Act on Distraint of Cash Assets.

Existence of Claims as Condition of Permitting Proposal to File for Bankruptcy Procedure

pip - 4.2015, str. 31

This article was initiated by the Decision of the Constitutional Court of the Republic of Croatia which ruled the procedure of determination of the compliance with the Constitution of the Republic of Croatia, i.e. one provision of the latest Amendments to the Bankruptcy Act referring to filing for bankruptcy procedure, whereby the application of the above stated norm was postponed until the final decision on its (un)constitutionality was made. The author takes into consideration the fact that from the viewpoint of the procedural law this represents an objectionable legal presumption, whose determination is endangered by the principle of force majeure and the legal safety, considering the legal consequences of filing for bankruptcy procedure and the bankruptcy of the debtor in the situation when the receivables of the creditor have not been finally determined.

Dangerous Thing in View of Court Decision

pip - 4.2015, str. 34

The article anylizes the case from the court practice applying the Act on Obligations. Accordingly, the electric cabel which is used for charging an electric welding machine is considered as a dangerous thing. The owner of the welding machine is considered responsible for the damage caused by it following the principle of causality. The author of the text also presents the way of settlement of such a court dispute and presents the corresponding court decision.

Award and Compensation of Expenses to Tax Representative ex officio

pip - 4.2015, str. 38

A tax authority appoints ex officio a tax representative to the tax payer whose place of residence, or headquarters are unknown, or to the unknown owner of the property which is subject to the corresponding taxation procedure. In the case of the tax payers who are not capable of working and do not have a legal representative, the tax authority makes a claim to the competent municipality court to appoint a tax representative ex officio. The amount of the award to the tax representative ex officio for the performed activities at tax authorities is determined in points according to the Tariffs of the Rulebook on the Amount of Award and Compensation of Expenses to the Representatives appointed ex officio, approved by the Minister of Finances. According to the author’s opinion the amounts of the compensation and award to the representatives appointed ex officio are to low and should be doubled or tripled.

Normativna ograničenja prava na slobodu mišljenja i izražavanja u ustavnosudskoj praksi

pip - 4.2015, str. 41

U ovom članku autor, nakon prikaza mjerodavnih propisa odnosno materijalnog prava koji u našem pravnom poretku reguliraju prava na slobodu mišljenja i izražavanja, detaljno pojašnjava na koji su način navedena prava tim propisima ograničena. Nakon toga, autor navodi relevantne dijelove jedne recentne Odluke Ustavnog suda Republike Hrvatske utemeljene na pozitivnim propisima RH, ali i na relevantnoj judikaturi Europskog suda za ljudska prava i Vrhovnog suda Republike Hrvatske.
1. Uvod
2. Normativna ograničenja prava na slobodu mišljenja i izražavanja misli
3. Ograničenja prava na slobodu mišljenja i izražavanja misli u ustavnosudskoj praksi
4. Odluka Ustavnog suda donesena u predmetu broj U-III-1142/2013
5. Zaključak

Domaća sudska praksa

pip - 4.2015, str. 0

Inozemna sudska praksa i stajališta

pip - 4.2015, str. 87

Pitanja i odgovori

pip - 4.2015, str. 95
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)