ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI最新文献_第2页

Novouređenje zapisnika u parničnom postupku 诉讼后更新

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ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI Pub Date : 2023-01-01 DOI: 10.30925/zpfsr.44.1.1

Jozo Čizmić

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Selected aspects of insurance and collection of taxes and other public benefits in case-law 案例法中保险和税收征收及其他公共利益的选定方面

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ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI Pub Date : 2023-01-01 DOI: 10.30925/zpfsr.44.1.10

Tomislav Artuković

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Poništavanje i ukidanje nezakonitog rješenja u upravnom postupku Poništavanje i ukidanje nezakonitog rješenja u upravnom postupku

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ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI Pub Date : 2023-01-01 DOI: 10.30925/zpfsr.44.1.7

Marko Šikić, Ana Đanić Čeko

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Tax statute of limitation as a requirement of legal certainty 作为法律确定性要求的税务诉讼时效

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ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI Pub Date : 2023-01-01 DOI: 10.30925/zpfsr.44.1.8

Stjepan Gadžo, Ana Dujmović

{"title":"Tax statute of limitation as a requirement of legal certainty","authors":"Stjepan Gadžo, Ana Dujmović","doi":"10.30925/zpfsr.44.1.8","DOIUrl":"https://doi.org/10.30925/zpfsr.44.1.8","url":null,"abstract":"Porezna zastara dobro je poznati institut u suvremenim pravnim poredcima, čiji je smisao u određivanju vremenskih granica za izvršavanje ovlasti poreznih tijela i u pogledu utvrđivanja porezne obveze i u pogledu naplate već utvrđenih poreznih dugova. U domaćoj i inozemnoj literaturi kao glavni se cilj instituta porezne zastare izdvaja očuvanje pravne sigurnosti poreznih obveznika, koji ne smiju neograničeno dugo biti izloženi potencijalnim radnjama poreznih tijela u odnosu na konkretan oporezivi događaj. U ovom se radu izlažu najvažniji prijepori vezani za normativno uređenje porezne zastare u dva srodna pravna sustava – Republici Hrvatskoj i Bosni i Hercegovini. Pritom se polazi od pretpostavke da su porezno-politički ciljevi normiranja porezne zastare u promatranim pravnim sustavima jednaki, posebice na planu postizanja željene razine pravne sigurnosti i povećanja učinkovitosti postupanja poreznih tijela. Rad je podijeljen u pet glavnih dijelova. Nakon uvoda, u drugom se poglavlju razlaže pojam, pravna priroda i aksiološke osnove porezne zastare, primarno iz ugla pravne doktrine. Treće je poglavlje posvećeno hrvatskom zakonodavstvu i praksi, uz izlaganje razlika u normativnom uređenju porezne zastare prije i nakon donošenja OPZ-a/16. U četvrtom se dijelu rada analizira normativni sadržaj porezne zastare u BiH. Posljednji, peti dio rada obuhvaća zaključna razmatranja.","PeriodicalId":41038,"journal":{"name":"ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI","volume":"1 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69235277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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Land registration based on lifelong support agreements 根据终身抚养协议进行土地注册

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ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI Pub Date : 2023-01-01 DOI: 10.30925/zpfsr.44.1.11

Zinka Bulka

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Due care under the Civil Obligations Act 根据《民事义务法》给予应有的注意

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ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI Pub Date : 2023-01-01 DOI: 10.30925/zpfsr.44.1.2

Zvonimir Slakoper, S. Nikšić

{"title":"Due care under the Civil Obligations Act","authors":"Zvonimir Slakoper, S. Nikšić","doi":"10.30925/zpfsr.44.1.2","DOIUrl":"https://doi.org/10.30925/zpfsr.44.1.2","url":null,"abstract":"A provision requiring parties to obligations to act with due care is one of the basic provisions of the Obligations Act, and therefore applies to all obligations. This provision states types of due care, care of bonus pater familias, care of bonus businessman and care of bonus professional, but does not define either the way how to determine whether certain person acted with required care nor legal consequences of acting without it. The paper firstly analyzes and presents the application of this provision ratione materiae, ratione tempore and ratione personae. Then, in detail and concretely, from the literature and jurisprudence standpoint, it presents individual types of due care, i.e. requirements that an individual type of care puts before parties to obligations, as well as examples of when these requirements were not met. Furthermore, the way how to determine whether certain person acted with a required care is discussed and consequences of acting without due care. The connection between provisions is distinguished, which ties legal consequences with a request or a possibility of knowledge of certain facts and provisions that require acting with certain care. The request for certain knowledge or a possibility to have certain knowledge originate from the later provision, and consequently legal consequences for persons who had to know or could know certain facts.","PeriodicalId":41038,"journal":{"name":"ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI","volume":"1 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69235500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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Ispunjenje davanjem umjesto isplate - datio in solutum u ugovornom obveznom pravu Ispunjenje davanjem umjesto isplate - datio in solutum ugovornom obveznom pravu

ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI Pub Date : 2023-01-01 DOI: 10.30925/zpfsr.44.2.9

Oliver Radolović

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The Convention aspects of “freezing” and temporary confiscation of property 《公约》涉及“冻结”和暂时没收财产

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ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI Pub Date : 2023-01-01 DOI: 10.30925/zpfsr.44.1.6

Gabrijela Mihelčić, Maša Marochini Zrinski, Iva Parenta

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Nacrt prijedloga Zakona o izvanparničnom postupku – neka izabrana pitanja 《外国诉讼法》草案——一些选定问题

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ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI Pub Date : 2023-01-01 DOI: 10.30925/zpfsr.44.1.9

Mihajlo Dika, Aleksandra Maganić

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Legal Duality of the Peace of Westphalia 威斯特伐利亚和约的法律二元性

ZBORNIK PRAVNOG FAKULTETA SVEUCILISTA U RIJECI Pub Date : 2023-01-01 DOI: 10.30925/zpfsr.44.2.2

Marko Topić, Zrinka Erent-Sunko, Miran Marelja

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