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Taxation of Income Derived from Cryptocurrencies: Croatian Solutions in the Light of European Trends
No full textKriptovalute su jedna od najznačajnijih digitalnih inovacija u posljednjem desetljeću, otkrivajući brojna pravna i porezna pitanja, kako na nacionalnoj razini tako i na međunarodnoj. Zbog svojih tehničkih značajki teško ih je pravno kvalificirati, što utječe na način njihovog oporezivanja. Ovaj rad istražuje pravni status i regulaciju kriptovaluta u Hrvatskoj i ostalim državama. Fokusira se na hrvatski sustav oporezivanje dohotka i način na koji se oporezuje dohodak ostvaren od kriptovaluta prema važećim zakonima i mišljenjima Porezne uprave. Rad također analizira nedavne zakonodavne promjene unutar Europske Unije, uključujući izmjene Direktive 2011/16/EU (DAC8) kojeg naglašavaju potrebu za transparentnošću u oporezivanju kriptoimovine.Cyrptocurrencies are one of the most significant digital innovations of the past decade, raising numerous legal and tax-related issues at both national and international levels. Due to their technical characteristics, they are difficult to legally classify, which affects how they are taxed. This paper explores the legal status and regulation of crpytocurrencies in Croatia and other countries. It focuses on the Croatian income tax system and how income generated from cryptocurrencies is taxed under current laws and the opinions of the Tax Administration. The paper also analyzes recent legislative changes within the European Union, including amendments to Directive 2011/16/EU (DAC8), which emphasize the need for transparency in the taxation of crypto-assets
Legal Distinction Between Commercial Sales Contracts and Contracts for Services: An Analysis of the CISG and the Croatian Obligations Act
No full textU ovom radu definira se i analizira razgraničenje između trgovačkog ugovora o kupoprodaji i ugovora o djelu kroz analizu pravnih rješenja sadržanih u Bečkoj konvenciji iz 1980. godine i hrvatskom Zakonu o obveznim odnosima. Proučava se pravna priroda tih dvaju ugovora, njihovi bitni sastojci, kriteriji za razlikovanje te način njihove primjene u praksi. Temeljno se polazi od članka 3. Konvencije koji regulira mješovite ugovore, posebno one u kojima se roba treba proizvesti te one u kojima se kombinira prodaja i pružanje usluga te od članka 591. Zakona o obveznim odnosima koji propisuje kada se ugovor smatra kupoprodajom, a kada djelom. Poseban naglasak stavljen je na dva ključna kriterija razgraničenja - kriterij vlasništva i količine materijala potrebnog za izradu robe te kriterij osobite vrijednosti izvođačeva rada. Analizom brojnih sudskih presuda, uključujući i praksu Visokog trgovačkog suda Republike Hrvatske i stranih sudova, ukazuje se na pravne nesigurnosti i potrebu za preciznijim tumačenjem pojmova sadržanih u odredbama. Rad pokazuje kako Bečka konvencija i Zakon o obveznim odnosima sadržavaju osnovne kriterije razgraničenja, ali i da njihova praktična primjena ovisi o sudskoj interpretaciji i konkretnim okolnostima svakog pojedinog slučaja.This paper defines and analyzes the distinction between a commercial contract of sale and a contract for work through the analysis of legal solutions contained in the 1980 Vienna Convention and the Croatian Obligations Act. The legal nature of these two contracts, their essential elements, the criteria for distinction, and the manner of their application in practice are examined. The starting point is Article 3 of the Convention, which regulates mixed contracts, especially those in which goods are to be manufactured and those in which the sale of goods is combined with the provision of services, and Article 591 of the Obligations Act, which prescribes when a contract is considered a contract of sale and when a contract for work. Special emphasis is placed on two key criteria of distinction – the criterion of ownership and the quantity of material needed for the production of goods, and the criterion of the special value of the contractor’s work. Through the analysis of numerous court decisions, including the case law of the High Commercial Court of the Republic of Croatia and foreign courts, the paper points to legal uncertainties and the need for more precise interpretation of the terms contained in the provisions. The paper shows that the Vienna Convention and the Obligations Act contain the basic criteria of distinction, but that their practical application depends on judicial interpretation and the specific circumstances of each individual case
A New Approach to the Regulation of Multiple Voting Shares
No full textU radu se analiziraju odredbe Direktive o strukturama dionica s višestrukim pravom glasa, koju su države članice dužne prenijeti u nacionalna zakonodavstva do 5. prosinca 2026. godine. Poseban osvrt daje se na rješenja usvojena u njemačkom, francuskom i talijanskom pravu u kojima je dopušteno izdavanje dionica s višestrukim pravom glasa. Odstupanje Njemačke od dugo usvojenog načela proporcionalnosti, dopuštanjem izdavanja dionica s višestrukim pravom glasa 2023. godine, iznenadilo je druge države članice EU-a, budući da je smatrana primjerom beskompromisne zabrane struktura dionica s višestrukim pravom glasa. Talijanski zakonodavac dopustio je izdavanje dionica s višestrukim pravom glasa još 2014. godine, a francuski 2019. godine. Potaknuti zbivanjima na tržištu kapitala, i talijanski i francuski zakonodavci mijenjaju regulatorni okvir 2024. godine, kojim u većoj mjeri dopuštaju primjenu dionica s višestrukim pravom glasa. U hrvatskom zakonodavstvu zabranjeno je izdavanje dionica s višestrukim pravom glasa. To stajalište izmijenit će se prenošenjem Direktive o strukturama dionica s višestrukim pravom glasa u nacionalno zakonodavstvo, što će predstavljati značajnu izmjenu u hrvatskom pravu društava.The paper analyses the provisions of the Directive on Multiple-Vote Share Structures, which must be transposed into national law by the Member States by 5 December, 2026. The author provides an overview of the solutions adopted in German, French and Italian law that allow the issuance of multiple voting shares. Germany’s departure from the long-standing principle of proportionality by authorising the issuance of multiple voting shares in 2023 came as a surprise to other EU member states, as it was seen as an example of an uncompromising ban on multiple-vote share structures. The Italian legislator authorised the issuance of multiple voting shares in 2014 and the French legislator in 2019. Due to developments in the capital market, both the Italian and French legislators amended the legal framework in 2024 to allow the use of multiple voting shares to a greater extent. Croatian legislation prohibits the issuance of multiple voting shares. This position will change with the transposition of the Directive on Multiple-Vote Share Structures into national law, representing a significant change in Croatian company law
SELECTIVE DISTRIBUTION AGREEMENTS UNDER THE NEW VERTICAL BLOCK EXEMPTION REGULATION
No full textSustavi selektivne distribucije značajan su te učestalo korišten oblik uređenja vertikalnih odnosa, osobito u okviru luksuznih te visokotehnoloških proizvoda. Predmetni sustavi dobavljačima omogućuju odabir distributera na temelju unaprijed određenih kriterija te donose niz pozitivnih učinaka, poput očuvanja kvalitete i ugleda proizvoda. Istodobno, selektivnu distribuciju karakterizira zatvaranje tržišta i potencijalno stvaranje raznih protutržišnih učinaka koji dovode do ograničavanja tržišnog natjecanja. Sporazumi o selektivnoj distribuciji, u slučajevima kada proizvode predmetne negativne učinke, a sukladno pravu tržišnog natjecanja, podliježu zabrani sklapanja. Predmet ovog rada je analiza uvjeta koje takvi, u načelu zabranjeni, sporazumi moraju ispunjavati kako bi uživali pravo skupnog izuzeća od zabrane sklapanja u skladu s Uredbom 2022/720. Rad je koncipiran na način da čitatelja, s pomoću izlaganja stručne literature, sudske prakse i pravnih propisa, postepeno provodi kroz korake procjene primjene Uredbe, pri čemu se osobita pažnja pridaje uvjetima primjene koji se odnose na izračune tržišnih udjela stranaka sporazuma te teška ograničenja tržišnog natjecanja. Poseban naglasak stavljen je i na izmjene koje je donijela nova Uredba kao odgovor na snažne promjene na tržištu, posebice one koje se odnose na internetsko poslovanje. Također, kroz rad se nastoje analizirati pozitivni i negativni učinci ograničenja koja se pojavljuju u okviru sustava selektivne distribucije, s ciljem dubljeg razumijevanja njihove stvarne uloge na tržištu te razloga njihovog pravnog uređenja.Selective distribution systems constitute a prominent and frequently used mechanism for governing vertical relationships, particularly in relation to luxury and high-tech products. The abovementioned systems enable suppliers to select their distributors based on predefined criteria. Furthermore, they can produce a range of procompetitive effects, such as preserving product quality and brand reputation. Simultaneously, said distribution system is associated with market foreclosure and a number of other potentially anticompetitive effects, which may lead to a restriction of competition. Where such effects arise, selective distribution agreements are generally prohibited under competition law. This thesis examines the criteria under which such agreements, although restrictive by nature, may be exempted from the general prohibition through the application of Regulation 2022/720. The paper is structured in a way that, through the use of academic literature, case law, and legal provisions, guides the reader step by step through the assessment process required by the Regulation, with particular attention given to the conditions concerning the market share threshold and the presence of hardcore restrictions. Special emphasis is placed on the changes introduced by the new Regulation, which arise as a result of significant market developments, especially those concerning online sales. Additionally, the paper seeks to analyse the positive and negative effects of restrictions arising within selective distribution systems, with the aim of gaining a deeper understanding of their impact on the market and the rationale for their legal regulation
PROTECTION OF CHILDREN AS VULNERABLE CONSUMER IN DIGITAL ENVIRONMENT
No full textSve veća prisutnost djece na internetu, kao i njihova izloženost digitalnim uslugama, proizvodima i komercijalnim praksama, nameće potrebu za preciznijim i učinkovitijim regulatornim mehanizmima zaštite. Djeca često nemaju razvijenu sposobnost razumijevanja složenih pravnih i tehničkih aspekata ugovornih odnosa, što ih čini podložnima manipulaciji, obmanjujućem oglašavanju te nepoštenim poslovnim praksama. Zakonodavni okvir često ne prepoznaje specifične potrebe djece kao potrošača, tretirajući ih pod općim normama namijenjenima prosječnom potrošaču. Iako pravna rješenja, poput prava na informiranost i jednostrani raskid ugovora postoje, njihova primjena u kontekstu djece nije prilagođena njihovom stupnju razumijevanja i kognitivnim sposobnostima. Poseban izazov predstavlja činjenica da su granice između igre, zabave i komercijalne komunikacije u digitalnom prostoru često nejasne. Upravo zato trgovci snose odgovornost da svoje poslovne prakse prilagode djeci, u skladu sa zakonskim obvezama i etičkim standardima. To uključuje korištenje jednostavnog, razumljivog jezika, jasnih vizualnih oznaka, mogućnosti roditeljskog nadzora te dizajn sučelja koji sprječava impulzivne i nenamjerne kupnje. Jednako važnu ulogu ima i edukacija, kako djece, tako i roditelja. Promicanje digitalne pismenosti, kritičkog razmišljanja i razumijevanja osnovnih potrošačkih prava od najranije dobi ključno je za smanjenje rizika u digitalnom okruženju.The growing presence of children on the internet, as well as their exposure to digital services, products, and commercial practices, imposes the need for more precise and effective regulatory mechanisms of protection. Children often lack the developed ability to understand the complex legal and technical aspects of contractual relationships, which makes them vulnerable to manipulation, misleading advertising, and unfair commercial practices. The legislative framework frequently fails to recognize the specific needs of children as consumers, treating them under general norms designed for the average adult consumer. Although legal protections such as the right to information and the right to withdraw from a contract do exist, their application in the context of children is often not adapted to their level of comprehension and cognitive abilities. A particular challenge lies in the fact that the boundaries between play, entertainment, and commercial communication in the digital space are often unclear. Therefore, traders have a responsibility to adapt their business practices to children, in accordance with legal obligations and ethical standards. This includes the use of simple, understandable language, clear visual cues, options for parental control, and interface design that prevents impulsive and unintended purchases. Equally important is education, both for children and for their parents. Promoting digital literacy, critical thinking, and a basic understanding of consumer rights from an early age is essential for reducing risks and ensuring safer participation of children in the digital marketplace
Recent Case-Law of the Court of Justice of the European Union on Liability for Damages Due to Violation of the Right to Protection of Personal Data
No full textU radu se prikazuju recentne odluke Suda Europske unije o tumačenju čl. 82. Uredbe o zaštiti podataka kojim je propisana odgovornost za štetu. Neposredna primjena Uredbe o zaštiti podataka pred sudovima država članica otvara brojna pitanja o usklađenosti pravila nacionalnih prava s pravilima Uredbe, posebno onih koja se odnose na pojam neimovinske štete i utvrđivanje njezine visine, vrstu i pretpostavke odgovornosti za štetu te teret dokaza u postupcima radi njezine naknade. Sud je Europske unije tijekom posljednje godine dana sustav privatne provedbe Uredbe o zaštiti podataka svojim tumačenjima značajno upotpunio, ali su brojna pitanja i dalje otvorena. Među njima se svakako ističu ona koja su posljedice činjenice da je pojam neimovinske štete autonoman i da mora imati ujednačeno tumačenje u cijeloj Europskoj uniji. Budući da Uredba o zaštiti podataka ne propisuje kriterije za utvrđivanje visine naknade za tu štetu niti daje smjernice nacionalnim zakonodavcima i sudovima u tom pogledu, upitno je koliko su uz trenutačno važeće uređenje ostvarivi njezini ciljevi.This paper presents the most recent decisions of the Court of Justice of the European Union on the interpretation of specific terms in Article 82 of the General Data Protection Regulation, which provides for liability for damages. The direct application of the Regulation before the Member States’ courts raises numerous questions about the compatibility of national law provisions with those of the Regulation. This includes issues related to non-material damage and the determination of its amount, the nature and conditions of liability for damage and the burden of proof in compensation proceedings for such damage. In the previous year, the Court’s interpretations have improved the private enforcement system of the Regulation to a certain extent, but many questions remain unanswered. Among them, those that stand out are certainly the ones resulting from the fact that the concept of nonmaterial damage is autonomous and must have a uniform interpretation throughout the European Union. Since the Regulation neither prescribes criteria for determining the amount of compensation for such damage nor it provides guidance to national legislators and courts in this regard, it is uncertain to what extent its objectives can be achieved with the current regulation
CONSTRUCTION CONTRACT AND CONTRACTOR'S LIABILITY
No full textUgovor o građenju jest ugovor trgovačkog prava s kojim se susrećemo u svakodnevnom životu, a
gotovo svatko od nas se barem jednom pojavio ili će se pojaviti kao ugovorna strana u istom. On
može biti građanskopravni i trgovački ugovor, trgovački ugovor će biti samo onda kada su obije
strane trgovci. Nadalje, u ovom radu analizirati će se ugovorne strane kao obveznici ugovora o
građenju, njihov odnos i njihova odgovornost s naglaskom na odgovornost izvođača kao
opširnijom odgovornošću između ugovornih strana, analizirati će se i odgovornost podizvođača
kao i osiguranje gradilišta i osoba na gradilištu, a poseban naglasak stavljen je na odgovornost
ugovornih strana prema posebnim uzancama o građenju.
Ugovor o građenju definiran je primarno Zakonom o obveznim odnosima i Zakonom o gradnji,
no, za kvalitetan ugovor o građenju i kvalitetnu analizu istoga, potrebno je proučiti i ostale pravne
izvore, znanstvene članke i uzance koji su svi upotrijebljeni za izradu ovog diplomskog rada koji
je posvećen analizi ugovora o građenju i odgovornosti izvođača.A construction contract is a contract of commercial law that we encounter in our everyday life,
and almost everyone of us has at least once appeared or will appear as a contracting party in it. It
can be a civil and commercial contract, it will be a commercial contract only when both parties are
merchants. Further along this paper will analyze the contracting parties as obligees of the
construction contract, their relationship and their responsibility with an emphasis on the
responsibility of the contractor as a more extensive responsibility between the contracting parties,
the responsibility of subcontractors will be analyzed as well as the insurance of the construction
site and the people on the construction site, with special emphasis placed on the responsibility of
the contracting parties according to special construction regulations.
The construction contract is defined primarily by the Law on Obligations and the Construction
Law, but for a quality construction contract and a quality analysis of the same, it is necessary to
study other legal sources, scientific articles and references, all of which is used in the preparation
of this diploma thesis, which is dedicated to the analysis of construction contracts and contractor
liability
TAXATION OF NEW PASSENGER CARS IN THE REPUBLIC OF CROATIA
No full textOvaj diplomski rad obrađuje temu oporezivanja pri kupnji, odnosno, stjecanju vlasništva novog osobnog automobila u Republici Hrvatskoj. Značaj teme proizlazi iz činjenice da je riječ o značajnom javnom prihodu u državnom proračunu, no istodobno je riječ o instrumentu koji ostvaruje i druge ciljeve, ne samo fiskalne. Porezi koji se tim povodom pojavljuju odnosno primjenjuju jesu porez na dodanu vrijednost i poseban porez na motorna vozila koji pripadaju skupini poreza na promet. Rad započinje definiranjem osnovnih obilježja poreza, koji su kao značajan financijski instrument, najvažniji prihod države. U radu se zatim detaljno analiziraju porez na dodanu vrijednost, te poseban porez na motorna vozila, kroz sve bitne porezne i zakonske elemente tih poreznih oblika. Najvažniji normativni okvir predstavlja Zakon o porezu na dodanu vrijednost i Zakon o posebnom porezu na motorna vozila, uz primjenu provedbenih ali procesnih poreznih normi. U posljednjem dijelu rada prikazani su primjeri poreznog tretmana stjecanja novog osobnog automobila, ovisno o vrsti goriva koje ga pokreće. Zaključuje se o značaju i učincima koje ima oporezivanje novih osobnih automobila u hrvatskom poreznom i pravnom sustavu.This thesis examines the topic of taxation related to the purchase and acquisition of ownership of a new passenger car in the Republic of Croatia. The relevance of the topic stems from the fact that it represents a significant source of public revenue in the state budget, while also serving as a policy instrument for achieving objectives beyond purely fiscal ones. The applicable taxes in this context are the Value Added Tax and the Special Tax on Motor Vehicles, both of which fall under the category of transaction taxes. The paper begins by defining the basic characteristics of taxes, which, as important financial instruments, represent the main source of state revenue. It then provides a detailed analysis of the Value Added Tax and the Special Tax on Motor Vehicles, covering all key tax-related and legal elements of these forms of taxation. The main legal framework includes the Value Added Tax Act and the Special Tax on Motor Vehicles Act, along with the application of implementing and procedural tax regulations. In the final part of the paper, examples are presented to illustrate the tax treatment of acquiring a new passenger car, depending on the type of fuel it uses. The conclusion highlights the significance and effects of the taxation of new passenger cars within the Croatian tax and legal system
THE ROLE OF CIVIL SOCIETY IN SHAPING PUBLIC POLICIES
No full textOvaj rad analizira ulogu organizacija civilnog društva (OCD) u oblikovanju javnih politika u Republici Hrvatskoj, s posebnim naglaskom na pravni okvir, institucionalne mehanizme participacije te stvarne izazove u provedbi. Iako postoje zakonski propisi koji formalno omogućuju uključivanje civilnog društva u donošenje odluka – poput Zakona o pravu na pristup informacijama, Zakona o udrugama i Zakona o instrumentima politike boljih propisa – praksa pokazuje da sudjelovanje OCD-a često ostaje na deklarativnoj razini. Rad daje teorijski pregled razvoja pojma civilnog društva, prikazuje pravne i institucionalne temelje participacije, analizira konkretne primjere iz Hrvatske i Europske unije, te ističe prepreke poput formalizma, financijske nestabilnosti i problema reprezentativnosti. Na temelju nalaza, rad predlaže konkretne mjere za unaprjeđenje participacije, uključujući zakonske izmjene, institucionalne reforme, edukaciju dionika i jačanje financijske održivosti OCD-a. Zaključno, naglašava se potreba za promjenom paradigme – od simboličke participacije prema stvarnom partnerstvu između države i civilnog društva.This paper analyzes the role of civil society organizations (OCD) in the design of public policies in the Republic of Croatia, with a special emphasis on the legal framework, institutional mechanisms of participation and the actual challenges in implementation. Although there are legal regulations that formally enable the involvement of civil society to make decisions-such as the Law on the Right of Information, the Law on Associations and the Law on Policy of Policy Better Regulations-Practice shows that the participation of the OCD often remains at the declarative level. The work provides the theoretical overview of the term civil society, depicts legal and institutional basis of participation, analyzes specific examples from the Croatian and European Union, and emphasizes obstacles such as formalism, financial instability and problems of representativeness. Based on the findings, the work proposes specific measures to improve participation, including legal changes, institutional reforms, education education and strengthening the financial sustainability of the OCD. In conclusion, the need to change paradigm emphasizes - from symbolic participation to the actual partnership between the state and civil society
RELIGIOUS DISCRIMINATION IN EDUCATIONAL INSTITUTIONS: RIGHTS OF PUPILS AND STUDENTS REGARDING CLOTHING, HOLIDAYS, AND DIETARY REQUIREMENTS
No full textOvaj rad analizira pravni, institucionalni i društveni okvir zaštite vjerskih prava učenika i studenata u obrazovnom sustavu. Kroz pregled relevantnog zakonodavstva, međunarodnih standarda te sudske prakse, posebice Europskog suda za ljudska prava, istražuje se u kojoj mjeri su vjerske slobode zaštićene u školama i na sveučilištima. Posebna se pažnja posvećuje izazovima u praksi, poput neujednačenog tumačenja prava na izostanak zbog vjerskih blagdana, nedostatka prehrambenih opcija u skladu s vjerskim normama, ograničenja u nošenju vjerskih simbola te nepostojanja prostora za molitvu. Rad se oslanja i na analizu relevantne akademske literature i izvješća, uključujući presudu Oršuš i drugi protiv Hrvatske koja je poslužila kao važan presedan u promišljanju o razumnim prilagodbama u obrazovanju. Također se razmatraju "indirektni učinci" presuda ESLJP-a na razvoj obrazovnih politika i jačanje svijesti civilnog društva. U zaključku se predlažu konkretne smjernice za unaprjeđenje zaštite vjerskih prava kroz edukaciju kadra, izradu nacionalnih smjernica, prilagodbu prehrambenih politika i jačanje institucionalne podrške. Cilj rada je doprinijeti boljem razumijevanju izazova i potreba za izgradnjom inkluzivnog, pluralističkog i pravno sigurnog obrazovnog okruženja za sve učenike i studente, neovisno o njihovoj vjerskoj pripadnosti.This paper analyses the legal, institutional and social framework for the protection of religious rights of pupils and students in the education system. Through a review of relevant legislation, international standards and case law, in particular the European Court of Human Rights, it explores the extent to which religious freedoms are protected in schools and universities. Particular attention is paid to challenges in practice, such as the inconsistent interpretation of the right to absence due to religious holidays, the lack of food options in line with religious norms, restrictions on the wearing of religious symbols and the lack of spaces for prayer. The paper also draws on an analysis of relevant academic literature and reports, including the judgment in Oršuš and Others v. Croatia, which served as an important precedent in considering reasonable accommodation in education. It also considers the "indirect effects" of the ECtHR judgment on the development of education policy and the strengthening of civil society awareness. The conclusion proposes specific guidelines for improving the protection of religious rights through staff training, the development of national guidelines, the adjustment of food policy and the strengthening of institutional support. The aim of the paper is to contribute to a better understanding of the challenges and needs for building an inclusive, pluralistic and legally secure educational environment for all pupils and students, regardless of their religious affiliation