U članku se razmatra uloga i značenje zaštitne kamate kao bitnog instrumenta sustava oporezivanja poduzetničkog dobitka u razdoblju od 1994. do 2000. i posljedice njegova ukidanja 2001. U prvom dijelu rada autor podsjeća čitatelja na karakteristične faze u transformaciji hrvatskoga sustava oporezivanja poduzetničkog dobitka u posljednjih petnaest godina, sa stajališta nominalne porezne stope, s jedne strane, te primjene zaštitne kamate, s druge strane. Nadalje, navode se ključna obilježja zaštitne kamate i to kao zaštite supstancije (kapitala) u inflacijskim uvjetima, što je posebice aktualno u tekućoj 2008. te kao čimbenika stimulacije novih ulaganja, ali i zaštite kapitala poduzetnika od preranog odljeva kapitala, kako za porez na dobitak tako i u potrošnju. To osobito dolazi do izražaja kada je povećana inflacija.
In today’s international business environment the management needs a department which will make adjustments not only among other departments within the company but also among the subsidiaries in various countries. The Controlling Department usually performs such activities including its main tasks within multi-national companies and additional tasks aimed at successful performance of the whole group.
In the business practice the leasing companies often offer the possibility of buying up the assets to their beneficiaries upon expiration of the contract on operational lease. The article deals with some accounting specifics referring to the operational lease compared to the financial lease such as the buying up of the assets by the leaser or some third party. It also defines the term of operational (business) lease according to the Leasing Act and requirements of the accounting standards, such as its possible advantages from the view point of taxation compared to the financial lease.
The employee’s right to material expenditure such as a daily allowance for a business trip is not determined in the Labour Act. Such a right is determined in collective agreements or some other employer’s by-laws. The tax regulations define the terms according to which an employer may effect a non-taxable payment of a daily allowance and other expenditure arising on a business trip to an employee. The non-taxable expenditure arising on a business trip under specific circumstances may be paid to the persons who are not employed with the company.The article presents the conditions which have to be fulfilled by employers including the valid documents they have to collect in order to effect payment of the expenditure arising on a business trip.
In performing business operations a company can acquire its own business shares, which may result in realised or non-realised capital gains or losses. The author of the text defines capital gains (losses) which as capital reserves or revaluation reserves affect the amount of the total capital and thus form the reserves for the company’s own shares.
In accordance with the Directive on accounting of non-profit organizations the non-profit organizations, which record their business events within the system of non-profit accounting, had to introduce some major changes in recording of purchase of non-financial assets compared to the previous accounting system. The recording of the expenditure for the purchased long-term assets has been replaced by the principle of the capitalized expenditure for purchased assets. Accordingly, the long term non-financial assets are depreciated in the utility period on the basis of the depreciation rates defined in the Directive.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
Sports activities can be performed by physical and legal persons. Legal persons engaged in sports activities can be organized as associations, companies or institutions. Physical and legal persons performing sports activities have to be entered into the registers of sports activities which are kept by the county government offices or the City of Zagreb, respectively, according to their headquarters.The article provides a brief summary and a review of material and financial business operations of sports associations.
Autor: Mr. sc. Nada DREMEL, dipl. oec., ovl. rač. i ovl. rev.
In the Directive on accounting of non-profit organizations and the determined chart of accounts there is no specific account for liabilities and receivables referring to the performance of the activities according to the temporary service contract. The activities performed according to the temporary service contract are classified in the accounts in view of the type of the performed activities.The article presents the examples of recording of author’s fees in the accounting of non-profit organizations.
Autor: Mirela GLAVOTA, dipl. oec., ovl. rač. i ovl. rev.
In the financial reports of a parent company the information on the safe and successful business operations of subsidiaries as an economic unit is very important for making business decisions. Such information can be obtained in consolidated financial reports and auditor’s reports of consolidated financial reports. The article defines the companies obliged to make consolidations, the main terms referring to consolidated financial reports, the criteria, goals and methods of audit of consolidated financial reports and provides the example of the auditor’s report of consolidated financial reports.
Due to the development of the financial market in Croatia in the conditions of future entry into the European Union there is a growing risk of money laundering and financing of terrorist activities, i.e. the risk that a party will abuse the financial system for money laundering or financing of terrorist activities or that some business relationship, transaction or product will be directly or indirectly used for money laundering or financing of terrorist activities. This is especially delicatein the activities which are performed with cash due to the possibility of misuse of the financial system aimed at money laundering. The article presents the contents of the new Act on Prevention of Money Laundering and Financing of Terrorist Activities.
A customs value is the basis for determination of import duties which are to be paid upon imports of goods. Therefore, its proper determination is very important. Numerous inquiries of importers and dispatchers have proved that there are many questions referring to transportation costs. The most frequent one is which part of transportation costs is to be added to the price of goods from the seller’s invoice in order to obtain the customs value of goods.
Foreign citizens can have the right to ownership i.e. the acquiring of ownership rights in the Republic of Croatia. According to the provisions of the Constitution of the Republic of Croatia a foreign citizen may acquire the right to ownership of real estate under certain conditions stipulated by the provisions in the corresponding Act. The act which determines the conditions under which a foreign citizen can obtain the ownership of real estate is the Act on ownership and other property rights. This article deals with the acquisition of real estate by foreign citizens in the Republic of Croatia and their tax liabilities.
A foreign entrepreneur does not have to establish a company or a permanent subsidiary in the state where he/she performs the sales of goods or services. However, in certain cases the business has to be registered for VAT payment i.e. the provision of goods and services in the particular country. In some countries such foreign entrepreneurs are obliged to deposit some funds or provide some securities for VAT liabilities.The author of the article writes about the characteristics of the Croatian VAT regulations and the EU Directive 2006/112.
Permanent court appointed adjusters perform estimates of agricultural and forest lands, housing and business buildings and other real estate including movables. The Rulebook on permanent court appointed adjusters defines the way of determining the conditions for performing the activities of permanent court appointed adjusters, their rights and obligations as well as the amount of compensation for the provided services. The article deals with the activities of permanent court appointed adjusters stressing the taxation of the income received for the provided services and compensation of costs.
A distraint procedure represents a part of legal and taxation relationship in which a tax authority collects a tax debt through distrained propertyof a tax debtor or in another case from a tax payment guarantor.The official distraint procedure is initiated by the tax authority if a tax debtor does not voluntarily pay the debt until the determined deadline. One of the frequent ways of collection of tax debt is a distranton movables of a tax debtor. A distraint on movables of a taxpayer is carried out by the regional offices of the Tax Administrationin an administrative procedure.
Waste represents each matter or object which a holder disposes, plans to or has to dispose of. The impact of waste can cause its emission into the water, air or soil, which can affect people’s health and the environment. Waste appears as the consequence of all our activities and represents the loss of materials and energy. The types of waste are classified in waste categories according to the Waste Catalogue.The article deals with the issues referring to the legal obligations of manufacturers and waste holders in the Republic of Croatia according to the Strategy of waste disposal and provisions of the Act on Waste and the Rulebook of Waste Disposal. A detailed instructionis given regarding filling in the obligatory forms.
From 1 January 2009 the right to maternity leave and cash allowances during this period will be determined according to the Maternity and Parental Allowances Act. There is an important difference between the maternity leave and maternity allowance and the parental leave and parental allowance. The news refers to the fact that the parental leave and the parental allowances are determined as the personal rights of both parents exercised by them in equal parts separately or both, simultaneously or in turns according to their mutual agreement. If such a right isto be used by one parent only, both parents should express their consent in a written form. The news also comprises the right to use a parental leave until the age of eight of a child. The article deals with the beneficiaries of the above stated rights, conditions and ways of its realization and the amounts of cash allowances during the period of realization of these rights.
Bogata je sudska praksa u radnim sporovima Vrhovnoga suda Republike Hrvatske (dalje u tekstu: VSRH) određeni putokaz i orijentacija poslodavcima kako postupiti u primjeni odredaba Zakona o radu (dalje: ZR) u sličnim slučajevima. Pritom treba imati na umu da se rijetko radi o potpuno identičnim radno-pravnim odnosima i situacijama, pa ni rješenja u primjeni određene zakonske odredbe ne mogu biti posve jednaka. Ipak, poznavanje sudske prakse može biti od znatne pomoći poslodavcima za pravilno i zakonito postupanje u spornim životnim situacijama.
Koje podatke i kada moraju sadržavati poslovni papiri (dopisi, računi i dr.) kad trgovačka društva i trgovci pojedinci stupaju u poslovne odnose s pravnim i fizičkim osobama, propisano je u čl. 21. Zakona o trgovačkim društvima (Nar. nov., br. 111/93. - 107/07., dalje: ZTD).
S obzirom na to da od 1. siječnja 2009. stupa na snagu Zakon o osobnom identifikacijskom broju (Nar. nov., br. 80/08.), a budući da je porezni broj vrlo bitan podatak kada su u pitanju računi obveznika poreza na dodanu vrijednost, u članku se opisuje i ta nova činjenica.
Članstvo u društvu s ograničenom odgovornošću može prestati npr. prodajom udjela, ali i isključenjem člana iz društva odnosno istupanjem člana iz društva. Članstvo u društvu prestaje ako je takva mogućnost predviđena društvenim ugovorom ili ako je sud usvojio tužbeni zahtjev jedne od strana. Članu koji je istupio ili koji je isključen iz društva pripada naknada u visini tržišne vrijednosti udjela.
U ovom članku dan je detaljniji osvrt na istupanje i isključenje člana iz društva, kao i primjeri tužbe koju podnosi član društva odnosno društvo.