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Računovodstvo, revizija i financije

Računovodstvo, revizija i financije

Mjesec:

Uvodnik

rrif - 5.2019, str. 19

Calculation of Withholding Tax for Compensation Payments to EU Companies

rrif - 5.2019, str. 23

A withholding tax for payments of compensations for copyrights, interests and dividends (profit share) to the companies in the EU has specific regulations determined in the Profit Tax Act. The article presents the application of such regulations.

  1. Introduction
  2. Withholding tax for interests and copyrights among affiliates in the EU
  3. List of the companies and taxes in foreign languages and according to the legislation of the EU member countries
  4. Conclusion

Accounting for Fattening of Heifers

rrif - 5.2019, str. 29

In view of accounting, fattening of heifers represents the investment into short-term biological assets since it refers to the production of animals held for sale, regardless of the fact that fattening of heifers usually lasts for more than twelve months.

The goal of investing into such assets is the achievement of economic benefits through their sales as biological assets (heifers) and/or through additional investment into such assets for further production aimed at sales of agricultural products (beef meat). The author of the article explains the accounting for fattening of heifers and determination of the value of such assets in accordance with the requirements of the accounting standards.

  1. Introduction
  2. Recognition and determination of value of heifers
  3. Accounting for investments into fattening of heifers

Accounting for Fish Farming

rrif - 5.2019, str. 34

Healthy food includes the consumption of fish. Fish farming represents production activities performed by an entrepreneur in order to convert biological assets into additional biological assets (juveniles for further farming) or products (fish held for sale as products for consumption). The article presents the specifics of accounting for fish farming.

1. Introduction

2. Conditions for performing aqua-cultural activities

3. Products of fish farming and aqua-culture

4. Initial and subsequent valuation of biological assets and agricultural products

5. VAT calculation upon delivery of fish

6. Accounting for fish juveniles farming

7. Accounting for farming and sales of consumer fish

8. Conclusion

Accounting for Realisation of Lien (Mortgage)

rrif - 5.2019, str. 42

A lien is contracted as an instrument of security and ensures the creditor the right to settle the claim from the value of the liened item if such a claim in cash has not been settled upon maturity. The author in this accounting workshop provides examples of recording the collection of receivables through the use of voluntary liens (mortgages) in the business records of creditors and debtors.

1. Brief notes on lien (mortgage)

2. Realisation of lien on movables

3. Realisation of lien on business stake

4. Realisation of mortgage on real estate

5. Realisation of mortgage on real estate in case of debtor’s bankruptcy

6. Case when the debt is significantly higher than the object of distraint

7. Conclusion

Workshop on Accounting – Landscaping of Business Building

rrif - 5.2019, str. 46

The author of this workshop presents the accounting for the costs of landscaping of a business building. The stated costs include the costs of planting trees and decorative plants on green surfaces, the costs of  construction of a parking lot, frames, paths, etc. The article also comprises the taxation procedures of such costs.

1. Approach

2. Investments into planting of decorative plants

3. Investments into paths and roads, parking lots, frames, canals and alike

4. Sales of additional investments on the land

5. Conclusion

Obligation of Public Disclosure of Annual Financial Reports for Branch Offices of Foreign Enterprises

rrif - 5.2019, str. 50

Companies, sole traders and branch offices of foreign enterprises are obliged to publicly disclose their financial reports for 2018. Companies, sole traders and branch offices of foreign enterprises from the third countries should deliver the determined documentation for public disclosure in the same way. The branch offices of foreign companies with their headquarters in the EU member countries do not deliver their financial reports, but submit the documentations of the founder disclosed according to the regulations of the specific EU member country where the company has its headquarters, translated into the Croatian language. 

1. Introduction

2. Companies obliged to publicly disclose their annual financial reports

3. Obligation of public disclosure for the branch offices of the enterprises with headquarters in another EU member country

4. Conclusion

Frequently Asked Questions in Business Practice

rrif - 5.2019, str. 52

This part provides the answers to the frequently asked questions in the fields of accounting and taxation in business practice. The questions refer to the determination of fair value of biological assets, car sales, the application of VAT rate of 13% on seeds, the emergence of tax liabilities for additional expenses during construction activities, the right to child benefits in 2019, the work in various EU member countries and the monitoring records.

ACCOUNTING

1. Fair value of biological assets

PROFIT TAX

1. Current value of the sold car represents recognized expenditure in terms of taxation

VALUE ADDED TAX

1. VAT rate on seeds

2. Emergence of tax liabilities for additional expenses during construction process

LABOUR AND SOCIAL LAW

1. Right to child benefits in 2019

2. Work in various EU member countries

FOREIGN CURRENCY OPERATIONS

  1. Monitoring records

LABOUR RELATIONS

1. The notice period to disabled persons is additionally extended to one month

2. The possibility of using a paid holiday by the voluntary blood donator on some other day, not on the day when blood was donated

Compensation for Utility Services and Sales of Long-Term Non-Financial Assets

rrif - 5.2019, str. 59

This workshop presents recording of writing off and exemption from payment of the compensation for utility services in the accounts of the Ledger, including the sales of non-financial assets which have a book value. Recordings are different and depend on whether the unit of local self-government exempts the person from payment of the compensation for utility services or writes off such a transaction. The exemption from payment would not require the recording of receivables for such a compensation.

Upon the sales of long-term non-financial assets the gross-principle is applied and there is no obligation to adjust the book value of the sold assets with their sales value.

  1. Writing off and exemption from payment of compensation for utility services

Purchase of Books and Depositing of Cash Surplus

rrif - 5.2019, str. 60

This workshop comprises the recordings of purchase of books for one’s own needs and depositing of cash surplus on the accounts of the Ledger in non-profit accounting. Upon purchase of books, their purpose should be especially considered, including the issue whether they should be written off if they are recorded as long-term tangible assets. In the case of cash depositing, a special attention should, besides its permissibility, be paid to the interests, which belong to certain accounting periods.

1. Purchase of books

2. Depositing of cash surplus

Payment of Salary according to Court Decision and Out-of-Court Settlement

rrif - 5.2019, str. 62

When a worker submits a lawsuit to the competent court for unpaid salaries, the salary must be sued in the gross value, i.e. it must include the contributions from salaries, income tax and surtax. Since, according to the Labour Act, salaries are considered to be gross salaries, which is also stated in the provisions of the Income Tax Act regulating taxation of salaries by a court decision, this means that the court should not even accept a lawsuit if the salary does not include all the salary elements. However, if this occurs, or if the salaries are paid according to the out-of-court settlement, then the tax is paid according to the regulations in force on the day of payment. In this case, tax progression and net salary reductions will occur, unless the salary refers to the period from December 2016 and on.

Besides, it should be pointed out that the salaries paid according to court decisions are always regarded as income from independent work and subject to taxation regardless of the fact that they have been stated as damages in the lawsuit. The article explains the procedure of calculating contributions and taxes if the salaries are paid according to the court decisions and in the case when they are paid according to the out –of--court settlement.

1. Introduction

2. Issues to be considered upon payment of salaries according to the court decision

3. Use of personal exemption from the previous taxation periods

4. Tax rates and tax brackets to be applied upon calculation of income tax for the previous taxation periods

5. How to treat default interests

6. Tax position of default interests calculated on contributions, income tax and surtax according to court decisions

7. How to calculate default interests

8. How to act in the case when the salary is paid according to the off-court settlement

9. How to treat the sued non-taxable receipts

10. Payment of salaries in distraint procedure

Payment of Jubilee Award

rrif - 5.2019, str. 74

A jubilee award represents a one-off payment of the award to the worker due to the permanent employment at one employer or a number of employers, which depends on the provisions of the collective agreement, the rulebook on labour relations, the contract on employment, etc.

According to the tax regulations, the employer may pay a jubilee award to the employees without tax liabilities (under certain conditions) If the conditions, according to which the above stated award may be paid without tax liabilities have not been met, the paid amount represents an income from independent work. The article stresses the issues which should be considered by the employer upon payment of the jubilee award.

1. Employee’s right to the jubilee award

2. Valid documents for payment of the jubilee award

3. (Non-) taxable payment of the jubilee award

4. Giving the jubilee award in kind

5. Is the payment of the jubilee award included in the payment of salary during sick leave, holiday bonus and alike

6. Can a retired person be given the jubilee award

Compensations for Sick Leave of Posted Workers

rrif - 5.2019, str. 82

The RRiF issue 5/18 published the article on exercising the right to health protection by the workers posted by the employer with the headquarters in the Republic of Croatia to other country- EU member country, EEA or Switzerland, a certain country with a signed contract or the third country in which the Republic of Croatia has not signed the contract on health insurance. This article presents the way of determining the compensation for sick leave during the work of the posted worker, sent by the employer with the headquarters in the Republic of Croatia, in some other country.  

1. Introduction

2. Bases and rates of payment of obligatory contributions for posted workers

3. How to determine the compensation of salary during sick leave of the posted worker

4. Conclusion

Work in Two or More EU Member Countries and Social Security according to EU Directives

rrif - 5.2019, str. 86

For the persons working and making income subject to compulsory social security, it is essential to determine the corresponding legislation applicable for the purpose of exercising social security rights. Namely, regardless of the fact that the person obtains receipts in several EU member countries, such a person cannot be secured in two or more countries simultaneously. This means that for insurers and employers of the EU member countries there is no right to choose any legislation, but the legislation is applied according to the objective situation of the individual and the application of these rules, and the aim is to prevent those persons from simultaneously applying the legislation of two or more countries or stay out of the social security system.

1. Introduction

2. Persons simultaneously or alternately working in two or more EU member countries

3. Practical meaning of the rules for the persons working in two or more EU member countries

4. The procedure to be followed in the case of the activity in two or more EU member countries

5. Certificate A1

6. Usual residence

7. Concluding considerations

Payment of Receipts Based on Contract on Temporary Services

rrif - 5.2019, str. 92

Due to temporary needs of an employer to increase the number of employees, there are often dilemmas whether in such a case the contract on temporary service may be signed with the tax payer.

The Labour Act (Official Gazette no. 93/14. and 127/17.) only determines the labour relation based on the contract on permanent employment or the contract on temporary employment (full time or part time), whereas the Act on Obligations (Official Gazette no. 35/05-29/18) states the possibility of signing the contract on temporary services. However, there are substantial differences between these two types of contracts. The receipts paid out based on the contract on temporary services represent the receipts for the precisely defined contracted services. Such receipts are taxable according to the regulations referring to other income and are to be paid on the giro account of the recipient. The above stated issues are presented in the article.

1. Which activities may be performed based on the contract on temporary services

2. Tax position of the payments of receipts based on the contract on temporary services

3. Calculation of receipts and entering data into JOPPD Form

4. Contract on temporary services signed with retired persons

5. Physical persons within the VAT system

6. Contract on temporary services signed between two physical persons

Taxation of Catering Services Rendered in One’s House or on Family Farm – Renters Citizens of Republic of Croatia

rrif - 5.2019, str. 101

Citizens – renters who provide accommodation services in rooms, apartments, holiday houses camping sites are usually not VAT payers, but pay income tax in lump sums. As of 2019 the new Rulebook on Lump Sum Taxation of the Activities of Renting and Accommodation Services in Tourism has been applied. The amount of the tax to be paid by renters depends on the decision made by the Representative Body of the units of local self-government.

Besides the physical persons who are citizens of the Republic of Croatia, accommodation services in real estate, i.e. rooms, apartments or holiday houses may be provided by foreign citizens who are owners of real estate in the Republic of Croatia. They can be physical persons from EU or the third countries. More details on this issue are presented in a separate article in the Chapter Taxes of this RRiF issue. A specific procedure of taxation of tourist agency was analysed in the RRiF issue no.6/18, Page 74. This article presents details about renters – citizens of the Republic of Croatia.

1. Introduction

2. Conditions for provision of catering services in one’s house or a family farm and the way of taxation

3. Who makes a decision on payment of the lump sum of tax by the renter and the amount of the lump sum tax

4. Lump sum income tax payment by renters – Croatian citizens

5. Way of provision of accommodation services by renters – Croatian citizens

6. Renters – VAT payers – Croatian citizens

7. Payment of accommodation fee

8. Payment of membership fee to tourist communities

9. Conclusion

Taxation of Renters – Foreign Citizens in Republic of Croatia

rrif - 5.2019, str. 117

Besides physical persons – the citizens of the Republic of Croatia, accommodation services in real estate, i.e. rooms, apartments or holiday houses may be rendered by foreign citizens who own real estate in the Republic of Croatia. They can be physical persons from the EU or the third countries. The renters from the EU may pay the income tax in lump sum if they directly render their services to the guest and if the amount of the services during the year is lower than HRK 300,000.00, although they should be registered in the Registry of VAT Payers. If they provide the service to a tourist agency or some other tax payer in the Republic of Croatia, they are not obliged to be registered in the Registry of VAT Payers (it refers only to the renters from the EU). In such a case the tax payer from the Republic of Croatia takes over the tax liability. If they are registered for VAT needs, they are obliged to issue an invoice in the Croatian language and calculate the VAT on accommodation service of 13%. This represents the most significant news in view of taxation of renters compared to the year of 2018. The above stated possibility does not comprise the citizens from the third countries who are obliged to register a sole trading business or a company in the Republic of Croatia in order to provide accommodation services. More details are presented in the article.

1. Introduction

2. Renters – citizens of the EU member countries

3. Renters – citizens from the third countries

4. Other obligations of renters

5. Conclusion

Tariff Reports, Payment Receipts and Tariff Amounts of Tariff Products

rrif - 5.2019, str. 131

The new Act on Tariffs and the new Rulebook on Tariffs became effective on 1 January 2019. Tariff payers are obliged to deliver to the customs office authorised according to the headquarters i.e. residence through the system of electronic exchange of data the following forms in POT: daily calculation of tariffs, monthly report, monthly calculation of tariffs, except the annual reports which should be delivered in a written form. The tariff reports are submitted for alcohol and alcoholic drinks and wine, tobacco products, energy sources and electric energy.

1. Introduction

2. Tariff reports

3. Obligation of calculation of tariffs and payment maturity

4. Tariff payment receipts

5. Tariff amounts on tariff products and tobacco products

Subsidies for Investments in 2019

rrif - 5.2019, str. 142

The Act on Subsidies for Investments was changed (Official Gazette no. 114/18), specifically the part which refers to reducing the criteria for realisation of the subsidy for investments. In order to obtain a subsidy, it is necessary to apply at the authorised ministry of economy, entrepreneurship and crafts trade. The confirmation of subsidy or the notification that the applicant does not fulfil the conditions for the subsidy should be issued within 60 days by the ministry. This article presents an overview of the most important legal regulations referring to the subsidies for investments.

1. Subsidies for investments

2. Types of subsidies for investments

3. Subsidies for justifiable expenses for new vacancies

4. Subsidies for justifiable expenses for professional training

5. Subsidies for capital costs of investment project

6.Subsidies for work-intensive investment projects

7. Reports

8. Application procedure

9. Conclusion

Documentation on Transfer Prices

rrif - 5.2019, str. 147

The author of the text presents the legal framework of the Republic Croatia referring to the documentation on transfer prices by which affiliates prove that transaction prices have been determined according to the arm’s length system. The article also points to the requirements of the OECD Guidelines regarding these issues, including the term of transfer prices, affiliates and the arm’s length system which represents the international standard of determination of transfer prices and is implemented in the tax legislation of the Republic of Croatia.

1. Introduction

2. Term – transfer prices

3. Methods of determination of transfer prices

4. Documentation on transfer prices

5. Conclusion

Taxation of Paid Compensations for Damages

rrif - 5.2019, str. 153

The taxation of compensation for damages is determined by the Income Tax Act (Official Gazette no. 115/16 and 106/18). The differences in taxation depend on whether the compensations for damages are connected to the business activity of the physical person or not. The article presents the taxation of the compensation for damages paid by the employer to the employee due to the inadmissible termination of the contract on employment based on the court decision or due to the attack, robbery and stealing at workplace or due to the reimbursement for withdrawal of the lawsuit according to the out-of-court settlement.

1. Payment of the compensation for damages to the employee

2. Payment of the compensation for damages to the employee due to inadmissible termination of the contract on employment based on the court decision

3. Payment of the compensation for damages to the employee according to the out-of-court settlement

4. Payment of the compensation for damages to the employee due to the fear endured by the attack, robbery and stealing at workplace

5. Payment of the compensation for damages which are not connected to the business activity

Challenges and Opportunities of Blockchain Technology in Taxation

rrif - 5.2019, str. 158

In view of new technologies and their application, the governments of many countries have been regarded as slow and insufficiently prone to changes, which means they lag behind the private sector for many years. However, the governments in the whole world have become aware of the needs and habits of their citizens for 24/7 business, which enables them to work from any place and in the shortest time as possible. The governments also need a faster and more efficient filling of the budget. Taking into consideration the current trends, some governments apply new technologies. One of these is the blockchain technology. The author of the article presents the examples of a good practice upon application of the blockchain technology including the challenges and opportunities offered by this technology.  

1.Brief notes on blockchain technology

2. Examples of good practice of application of blockchain technology by tax administrations and customs offices in EU

3. Challenges and opportunities of blockchain technology

4. Conclusion

Deduction and Return of VAT Based on Corrected Invoices

rrif - 5.2019, str. 162

The author of the article presents the viewpoints of the EU Court regarding the right to pre-tax deduction and the right to VAT return to tax payers established in other EU member country or outside the EU, under the conditions when this is based on the correction of the incorrect invoice, issued outside the term planned for exercising such a right, starting from its delivery i.e. the initial issue of the incorrect invoice. 

1. Introduction

2.Judgement in the case C-8/17 Biosafe

3. Judgement in the case C-533/16 Volkswagen AG

4. Judgement in the case -562/17 Nestrade SA

5. Conclusion

Tax on Digital Promotion

rrif - 5.2019, str. 169

The EU member countries have agreed on detailed measures which should simplify the VAT regulations referring to internet sales of goods and ensure that internet sites take measures against tax frauds.

EU has seized the plans to introduce the tax on digital services due to the fact that the ministers of finance did not reach an agreement in March. The ministers of finance agreed on the compromise text according to which the taxation refers only to the services of digital adevertisements.

Keywords: VAT in internet sales, tax on digital services

1. Measures for better collection of VAT in e-sales

2. EU seizes plans to introduce digital tax

3. Austria introduces 5% digital tax as of 2020

4. New Directive on the Work-Life Balance

5. More clear and transparent tariffs on car rentals

6. Agreed continuation of application of Fiscalis

Management of Interest Risk of Credit Portfolio

rrif - 5.2019, str. 171

An interest risk, besides a liquidity risk (including foreign currency risk) represents a substantial risk which may have negative effects in the case of lack of taking the appropriate protection measures. Under the challenging conditions, comprising high liquidity surpluses, changes of interest rates and the lack of market instruments today and in the forthcoming period, credit institutions are faced with the challenging tasks, which are presented in this article.

1. Introduction

2. Foreign currency exchange risk – example CHF

3. Croatian bank market and the specifics of the liquidity/interest models

4. Subjective and objective specifics of management of interest risk

5. Specifics of the Croatian Kuna in the liquidity interest model

6. Specifics of EUR in the liquidity interest model

7. Creation of the model of limits of fixed interest rates

8. Stability of a-vista deposits

9. Calculation principle

10. Monitoring the use of limits

11. Making decisions on the strategic placements outside the defined models

12. Management options – CNB structural repo/strategic decision on taking over the risk

13. Regulatory aspect of interest risk

14. Systems of risk measuring

15. Conclusion

Calculation of Price of Collection of Municipal Waste according to Principle Polluter Pays’

rrif - 5.2019, str. 180

The most important issue regarding the price of the public service of collecting mixed municipal waste and bio-degradable municipal waste which is present in the direct application of the law and legal regulations is whether the structure of the price for the above stated public service can contain a fixed compensation. Through the comparison of the structure of prices of other public services i.e. water supply, the article analyses the permissibility of application of the fixed compensation in the price of the above stated public service based on the law and legal regulations.

1. Introduction

2.European Law

3. Practice of administrative and constitutional courts

4. Public service price

5. Price structure of water supply services

6. Instead of conclusion

Legal Protection of Passengers upon Provision of Services by Tourist Agency

rrif - 5.2019, str. 186

Passengers usually contact tourist agencies to pay for package travels, trips, to book an accommodation or to require similar services. This is realised in a branch office or online usually much earlier than the real start-up of their travel. It is presumed that not all the passengers will be able to realize the above stated paid services rendered by a tourist agency due to the fact that some of them will cancel it (due to their illness or the illness of a family member, business obligations, etc.) or the tourist agency may change the itinerary, cancel the reservation or increase the price of the travel. Some of them may lose their luggage or not be rendered the services determined in the contract or of the expected quality, or the passengers will have to cancel their stay due to illness, injuries, etc.

Of course, such inconveniences may occur to any passenger. Due to such unplanned and unforeseen events passengers may be in the situation when they do not know who to contact, what rights they have, how to act properly in order to solve their problems regarding inconveniences upon travelling.

All the above stated issues are presented in the article.

1. Introduction

2. Who can render services in tourism

3. Contract on package travel and contract on linked travel arrangement

4. Protection in the case of insolvency

5. Linked travel arrangements

6. Who is responsible for mistakes in booking

7. Organisation of travels by unions, associations, religion communities, schools, higher education institutions and other education institutions

8. Ways and possibilities of legal protection of passengers

Replies to Questions in the Field of Trade

rrif - 5.2019, str. 195

Trade activities are regulated by the provisions of the Trade Act and its implemented regulations and other regulations depending on the type of the assortment for sales and the way a trading activity is performed. Besides salesmen, trading activities may be performed by other physical and legal persons according to the provisions of the above stated Act. Although the Trade Act has been in force since 2008, there are still dilemmas regarding the application of some of its provisions. The article provides replies to the frequently asked questions by RRiF subscribers. 

Farmers within System of Pension Insurance in 2019

rrif - 5.2019, str. 203

The Act on Pension Insurance determines the cases according to which pension insurance is obligatory for farmers who perform independent agricultural activities and forestry. Consequently, they are obliged to pay the corresponding contributions in accordance with the Act on Contributions. The article presents the basic characteristics of such insurance and stresses the changes in insurance starting on 1 January 2019 according to the Act on Amendments to the Act on Pension Insurance and the Act on the Amendments to the Act on Contributions.

1.Obligatory pension insurance for farmers

Work and Residence of Citizens from Third Countries in Republic of Croatia

rrif - 5.2019, str. 211

Due to the lack of labour force in the Republic of Croatia and the seasonal character of jobs required by employers, there are frequent cases that the citizens from the third countries work in the Republic of Croatia. In some cases, the employer may post such workers in other countries.

The article presents the conditions under which foreign citizens may reside and work in the Republic of Croatia, the ways of payment of contributions in view of taxation of the labour provided by foreign citizens and which tax reliefs may be provided to the employer who has hired foreign citizens for seasonal jobs.  

1. Introduction

2.Work of citizens from the third countries in the Republic of Croatia

3. Residence permit and work permit

4. Residence permit and work permit based on the annual quota

5. Residence permit and work permit over the annual quota

6. Social status of the citizens from the third countries who work in the Republic of Croatia

7. Calculation of contributions for the citizens from the third countries

8. Calculation of income tax

9. Specifics regarding seasonal workers

10.   Payment of net salaries

11.   Specifics of posting the citizens from the third countries who have obtained the residence and work permits in the Republic of Croatia to work in other EU member countries

12.   Jobs which do not require residence and work permits

13. Categories of the citizens from the third countries who may work in the Republic of Croatia without residence and work permits or without the confirmation on registration of work

Realisation of Claims in Bankruptcy Procedure

rrif - 5.2019, str. 224

Bankruptcy procedures have become common in the Croatian economy. They are often presented in media and commented with heavy arguments. Of course, media pay attention to those bankruptcy procedures which in their opinion are more attractive, whereas there are hundreds and thousands of bankruptcy procedures which are not interested to them but only to the involved parties.

A paradox is the fact that the real problem is not a large number of bankruptcy procedures. On the contrary, what represents the most serious damage to the economy is the fact that the companies which should have gone bankrupt in the time when there was a possibility to settle the claims of at least some of their creditors, are still on the market.  

If the debtor postpones the settlement of liabilities for many times, it is clear that such a company is in a bad financial position and that the settlement of its debts is questionable. The moment when the creditor should say ‘no’ and send the debtor into bankruptcy is the time when there are still possibilities to receive the payment of receivables. Maybe, this article will help you make such a decision on time.

1. Approach

2. Filing for bankruptcy

3. Bankruptcy creditors and monitoring the procedure

4. Making claims by bankruptcy creditors

5. Preliminary hearing

6. Reporting hearing

7. Conclusion

New System of Financing Political Activities

rrif - 5.2019, str. 229

Since 2019 the new legal framework has been applied in the system of financing political activities and election promotions in the Republic of Croatia. Such a framework has introduced a number of new issues, determining also the system of financing referendums, which was not the case before.

At the end of May 2019 the elections for the members of the European Parliament from the Republic of Croatia will be organised according to the new legal framework for the first time. 

The authors of the article analyse the new issues in the Act on Financing Political Activities, Promotion of Election and Referendum and point to the financing of the promotion of the elections for the members of the European Parliament from the Republic of Croatia. 

1. Introduction

2. New issues in the Act on Financing

3. Financing of the promotion of the elections for the members of the European Parliament from the Republic of Croatia

Equal Value of Items of Public Procurement

rrif - 5.2019, str. 234

The item of public procurement within the system of public procurement must be described in the corresponding way, whereby only under certain circumstances the equal value should be referred to. This article analyses the criteria of estimating the equal value of the items of procurement in the case of description of the item of procurement referring to the manufacturer, brand, trademark, patent, etc. The practice of the State Commission is considered.

1. Introduction

2. Description of the item of procurement

3. Technical specifications of items of procurement

4. Defining of technical specifications referring to the specific brand, trademark, patent and alike

5. Proofs of the equal value of the offered item for procurement

6. Equal value of the offered product – burden of proof on the equal value of the product

7. Proofs on the equal value of the offered product – the accompanying documents according to the Art. 263. Of the Act on Public Procurement have not been updated

8. Conclusion

Economically Most Favourable Offer for Agricultural and Food Products and Food

rrif - 5.2019, str. 238

Within the system of public procurement, the head of the central body of the government administration may determine to public contractors the relative weights for specific items of public procurement. Such a decision has been applied since April 2019 for procurement of agricultural and food products and food.

1. Introduction

2.Criteria upon quality estimates of criteria

Economic Trends in Republic of Croatia and European Union

rrif - 5.2019, str. 241

1. General review

2. Prices of housing estates in Croatia and EU

3. Prices in Croatia and EU

4. Manufacturing prices in industry in Croatia and EU

5. Industrial production in Croatia and EU

6. Construction activities in Croatia and EU

7. Foreign trade exchange

8. Retail sales in Croatia and EU

9. Tourism

10.   Salaries

11.   Employment and unemployment in Croatia and EU

Novi propisi

rrif - 5.2019, str. 248

Stručne informacije

rrif - 5.2019, str. 252
Pretplatnik
Zakon o trgovačkim društvima  (1)