The author of the article presents a new Rulebook on the Rights to Tax Exemption for Diplomatic Missions and Consulates, Institutions and Bodies of the European Union and International Organizations. It became effective in July 2015 and it introduced the new regulations on the rights to VAT exemption for the deliveries of goods or the provision of services by the above stated bodies. The author explains the new regulations and conditions under the above stated bodies may exercise the right to VAT exemption for the purchased goods and rendered services in the Republic of Croatia and the European Union. Such exemptions are generally determined by the Value Added Tax Act.
Autor: Dr. sc. Tamara CIRKVENI FILIPOVIĆ , viši pred. i ovl. rač.
The author of the article analyses the issues regarding the new Rulebook on the Way of Approving and Cancelling Special Status of Tax Payer, which was passed in June 2015, with the purpose to promote the voluntary fulfilment of tax liabilities. According to the provisions of the Rulebook the Tax Administration may approve a special status to the tax payer within the program of promotion of the voluntary fulfilment of tax liabilities and reduction of the administrative burden of tax inspection. This means that the regular tax payers (those who fulfil their tax liabilities within the legally determined deadlines) do not subject to the tax inspection procedure in the period of duration of the special status.
Autor: Mr. sc. Mirjana MAHOVIĆ KOMLJENOVIĆ, dipl. oec.
The article explains the concept of comparative monitoring, presents its legal framework, objectives and tasks as well as the legal framework for the presence of officials of other Member States in the official premises and their participation in official or investigation activities. The administrative co-operation of Member States in the area of taxation implies the exchange of information and other forms of administrative actions. The exchange of information can be: information exchange on request, spontaneous exchange of information and mandatory automatic exchange, while the other forms of administrative cooperation imply the presence of officials of other Member States in the official premises and their participation in official or investigation activities and comparative control. Accordingly, the article presents the legal framework of the comparative controls and the presence of officials of other Member States in the official premises and their participation in official or investigation activities.
The General Taxation Act states the rules i.e. the procedure according to which the facts for the regular taxation are determined. The author of the article presents the cases when tax payers are obliged to provide the information to the tax body and when and under which circumstances they have the right to withhold such information. Accordingly, the author states the decision made by the High Administrative Court of the Republic of Croatia and explains the principles important for the realization of the taxation procedure.
The Act on Associations, which became effective on 1 October 2014, determines the obligation of associations to harmonize their statutes with the corresponding legal provisions within one year (until 1 October 2015). Due to the fact that there is a little time left until the expiration of this deadline and the activities regarding the harmonization are usually performed in the last minute, in the past few weeks there have been numerous questions by the association on how to realize the harmonization of their statutes, the deadlines, the preconditions, the delivery of the application to the state administration offices, the registration of the changes, etc. Due to the topicality of such issues and the fact that they comprise more than 50,000 associations, the article presents an overview of the relevant legal provisions and the most important guidelines referring to the new legal solutions, according to which associations will have to harmonize their statutes.
The author of the article presents an overview and a comment on the decision made by the High Administrative Court of the Republic of Croatia on the assessment of the justifiability of the Decision of the Croatian Radio Television on the way of controlling the payment of the monthly broadcasting fee. In the author’s opinion the Croatian Radio Television has overstepped their legal authority by determining the way of controlling the payment of the broadcasting fee. The author points out that the disputable legal determination should be looked upon in a wider context than it was done by the Court and states other relevant regulations regarding searching of one’s residence and protection of citizens’ privacy.
The Unique Methodology-Nomotechnical Rules for Preparation of Enactments were adopted by the Croatian Parliament on 1 September 2015. It introduced a number of essential news in the field of preparation of all the regulations in the Republic of Croatia in view of methodology and nomotechniques, including the rules on the use of language and the way of writing. The above stated Rules comprise a wide range of persons who set the norms and propose the regulations and who are obliged to apply the unique methodology and nomotechnical form upon preparation of regulations. The article presents an overview, a short comment and recommendations for use of the above stated Rules.
The article analyzes the case from the court practice in which the rejection of the claim for delivery and compensation of damages due to confiscation of a motor vehicle caused by the illegal import bought by the owner in a good faith, under the specific circumstances, proved to be a violation of the ownership right guaranteed by the Art. 48, Par. 1 referring to the Art. 50, Par. 2 of the Constitution of the Republic of Croatia.
The Act on the Amendments to the Act on Obligations became effective in August 2015. Besides the two Amendments to the Act on Obligations, certain provisions of the Act on Financial Operations and the Act on Consumers’ Crediting were changed, as well. All the changes refer to the institute of interests. In terms of quantity there are no substantial changes, but there are changes in terms of quality due to the fact that interests represent a very important issue and are determined in the above stated three acts. One of the most important changes refers to the reduced interest rates, which is certainly positive for debtors, whether they are business entities or physical persons who perform a registered business activity.
The article presents some relevant issues regarding the Act on Protection of Monetary Institutions, which became effective in May 2015. The Act determines the measures of protection of persons and assets in the branch offices of monetary institutions, the measures of protection of persons and assets upon the use of ATMs and safes as well as the measures of protecting the secrecy of personal and other data in monetary institutions, This Act comprises a wide range of addressees, who should be familiar with its provisions, especially due to the fact that the deadline for its compliance expires by the end of this calendar year.
The author of the article analyzes some important issues regarding the system of real estate estimate in Germany, within which the certified court appointed experts play an important role. The system of certifying the court appointed experts is unanimously determined in the whole country based on the standards prepared by the German Institute for Expertise. Accordingly, a number of the high education institutions, faculties and specialized educational institutions (academies) have offered the courses on real estate business. The system, which has been applied for more than 50 years, could contribute to the improvement of the system of real estate estimate in Croatia.
The authors of the article analyze the institute of child’s support by the parent who the child lives with in the family community. The institute of support is also stated in the Constitution of the Republic of Croatia. The child support is also determined by the Convention on Children’s Rights. In the Republic of Croatia the support represents a legal and personal duty, which nobody can renounce. The right to support cannot be proclaimed as obsolete and has a preference over other claims in the case of a distraint process. The article also points to the work of the probation service upon the execution of court decisions and state attorney’s offices referring to the persons who committed a crime act of breach of duty of support. The legislation system punishes the person who committed the above stated criminal act and thus sends a clear message that the non-payment of the support represents a criminal act and subjects to certain legal consequences.
Svrha interpretativnog učinka u europskom pravu jest djelotvornost pravnog sustava, a inherentne su mu velike dispozicijske ovlasti primjenjivača prava, onakve kakve još nisu primijećene u okviru funkcioniranja nacionalnih pravnih sustava, niti u pogledu primjene međunarodnog prava. Ta sloboda disponiranja može biti prijetnja pravnoj sigurnosti, ali i prilika za pravičnu i usklađenu primjenu europskih propisa na nacionalnoj razini. Autorica u radu na primjeru direktiva izlaže problematiku definiranja opsega interpretativnog učinka, dokazujući da je njegovo prošireno shvaćanje dosljednije njegovoj svrsi, dok bi korektiv za široka dispozitivna ovlaštenja, u skladu s razvojem europskog prava, trebalo biti poštovanje općih načela i temeljnih prava.
1. Uvod
2. Učinkovitije postizanje ciljeva uz poštovanje općih načela i temeljnih prava – značajka europskog prava
3. Interpretativni učinak u europskom zakonodavstvu i praksi
4. Interpretativni učinak kod direktiva
5. Zaključak
The Directive of the Council no. 44/2001 from 22 December 2000 on Jurisdiction, Recognition and Enforcement of Judgments in Civil and Commercial Matters (Brussels Directive I or the Directive) represents one of the most important instruments of the fast growing European Civil Procedural Law. It has been applied for more than 10 years and it has simplified and speeded up the procedure of recognition and enforcement of the foreign court decisions. The Brussels Directive I replaced the Brussels Convention on Jurisdiction, Recognition and Enforcement of Judgments in Civil and Commercial Matters adopted on 27 September 1968 (Brussels Convention). However, during the past ten years of its application the Brussels I Directive showed some flaws in the related fields. Accordingly, the Directive (EU) no. 1215 of the European Parliament and Council from 12 December 2012 on the court jurisdiction and recognition and enforcement of the judgements in civil and commercial matters (Brussels Directive Ia or the Revised Directive), which represents the revision of the Brussels I Directive, should have removed such flaws. The author of the article presents and overview of the most important news adopted in the Revised Directive, the reasons for their adoption and their anticipated effects as well as the missed opportunities and the fields which have remained unregulated.
