The paper provides a systematic insight into judicial control of Croatian Competition Agency (CCA) decisions in Croatia. Its first part will explain how the applicable model of judicial control and ...CCA powers were changed over the years. The central part of the paper will be dedicated to the current model of judicial control of CCA decisions, to the powers of the High Administrative Court of Republic of Croatia (HACRC) and to the scope of judicial review in competition cases. In the last part of the paper, the author will present the results of a survey on the most successful and unsuccessful appeal arguments in competition cases before the HACRC in the five year period from 2015 until 2020. In its conclusion, the author will give a critical review of the quality and adequacy of the current model of judicial control in competition cases in Croatia, and will suggest changes that would, in the authors view, result in significant improvements.
Paper provides for a systematic overview of the EU scheme for the State aid rules applicable to the air transport sector during Covid-19 crisis. The COVID-19 outbreak is having a major impact on ...European air transport sector. In order to help air transport undertakings in Europe to overcome the financial troubles, to preserve jobs, to secure supply of essential food, medicals or other items, etc., the EU Commission adopted set of legislative measures enabling the EU Commission and Member States to authorise hundreds of State aid measures, not only to air transport sector, but also to other economic sectors, which were mostly affected by the pandemic. Since in normal circumstances member states State aid to national undertakings are subject to extremely stringent EU competition law regime, the intention of this paper is, firstly, to analyse to what extent and under what conditions that has changed during pandemic. Secondly, the intention of the paper is to explore to what extent and for what purposes different Member States granted State aid to their airline industries with special respect to the French, Austrian, Swedish and Croatian State aid policy. Lastly, the authors will raise question whether massive capital injection to air transport companies being made only by certain, wealthier, member states are going, in long term, to cause negative impacts on the competition in the air transport sector in the internal market.
In the paper the author analyses the procedure for interim measures and the suspension of the decision in Croatian and EU competition law. The subject of analysis are the substantive and procedural ...aspects of both legal remedies with references to relevant case law. The author reflects on evident doubts that occur with regard to the application of interim measures and the suspension of the decision in competition cases before the High Administrative Court of Republic of Croatia. The author also emphasizes potential problems that may occur in domestic legal practice due to underregulation of the pertinent legal institutes in relevant codes. The author also takes a look at the rules and procedures for interim measures and the suspension of the decision in EU law. The author concludes that those rules may serve as a possible legislative model for future amendments of existing Croatian laws.
U radu se analizira institut o privremenim mjerama i o odgodnom učinku tužbe u svezi sa sporovima za zaštitu tržišnog natjecanja u hrvatskom pravu i pravu EU-a. Analiziraju se materijalnopravne i ...procesnopravne pretpostavke primjene odgodnog učinka tužbe i privremenih mjera, i to na konkretne pravne i činjenične situacije. Upozorava se na prijepore i nedoumice koji postoje u svezi s primjenom navedenih instituta u sporovima za zaštitu tržišnog natjecanja pred Visokim upravnim sudom kao i na probleme koji se u domaćoj praksi javljaju zbog podnormiranosti razmatranih instituta u domaćem zakonodavstvu. Izlažu se pravna rješenja te kriteriji za primjenu odgodnog učinka i privremenih mjera u pravu EU-a te se ista rješenja ističu kao mogući zakonodavni uzor u reguliranju predmetne materije u domaćem pravu.
U radu se razmatra problematika sudskog nadzora u postupcima za zaštitu tržišnog natjecanja. Analiziraju se procesnopravna pitanja i druge posebnosti upravnog spora u predmetima za zaštitu tržišnog ...natjecanja u odnosu na "klasični" upravni spor. Polemizira se o standardu upravnosudske zaštite u navedenim postupcima te ulozi i zadaći Visokog upravnog suda. Provodi se poredbena analiza upravnosudske zaštite u istim vrstama sporova u pravu EU-a, njemačkom i slovenskom pravu, kako bi se utvrdilo u kojoj su mjeri domaći model upravnosudske zaštite i pravni standardi sudske zaštite kompatibilni rješenjima usvojenim u poredbenim zakonodavstvima. Upozorava se na problematična i sporna rješenja domaćeg zakonodavstva. Zaključno se predlažu zakonodavne mjere koje treba poduzeti kako bi se unaprijedila kvaliteta sudskog nadzora u domaćem pravu.
Zakonska revizija kod društava kapitala jedan je od ključnih pravnih mehanizama kontrole zakonitosti poslovanja društava kapitala. Temeljni je cilj zakonske revizije osigurati objektivan, nepristran ...i stručan nadzor nad radom društva i uprave društva kako bi se utvrdilo je li poslovanje društva bilo u skladu sa zakonom, statutom i drugim aktima društva. Kako bi se potonji cilj i ostvario te kako bi se osigurala maksimalna objektivnost i transparentnost zakonske revizije Zakon o trgovačkim društvima predviđa da revizore društva imenuje glavna skupština društva ili eventualno sud. Imenovani revizori sklapaju s revidiranim društvom ugovor o (zakonskoj) reviziji godišnjih financijskih izvještaja. Ugovor osim uobičajenih odredbi koje su karakteristične za bilo koji drugi ugovor, obuhvaća niz specifičnih ugovornih odredbi, kao što su odredbe o trenutku sklapanja ugovora, raskidu ugovora, obvezama uprave u postupku revizije i sl. Uz navedeno, Zakon o reviziji propisuje i niz zabrana i ograničenja koja ugovor o reviziji ne smije sadržavati. Općenito gledajući riječ je o vrlo specifičnoj pravnoj materiji koja je regulirana većim brojem domaćih i međunarodnih propisa, a koja je u domaćoj doktrini selektivno i slabo obrađena. Slijedom navedenog, u radu će se provesti komparativna analiza pravnih rješenja u svezi s odabirom i imenovanjem revizora godišnjih financijskih izvještaja, kao i specifičnih pravila ugovora o zakonskoj reviziji koja propisuje Zakon o reviziji, Direktiva 2006/43/EZ te pravila austrijskog UGB-a i njemačkoga HGB-a. Provedenom analizom upozorit će se na ključne prijepore koji se javljaju i u kontekstu imenovanja revizora revizije godišnjih financijskih izvještaja i u pogledu ugovora o zakonskoj reviziji.
Statutory audit is an important legal tool for control of the legality of a company’s records. The fundamental goal of a statutory audit is to ensure objective, impartial, and expert oversight of the company’s operations and its management in order to determine whether the company’s operations were in accordance with the law, the statute, and other acts of the company. In order to achieve this goal and ensure maximum objectivity and transparency of the statutory audit, the Companies Act stipulates that the company’s auditors are appointed by the company’s general assembly or possibly by the court. The appointed auditors enter into a contract on a (statutory) audit of annual financial statements with the audited company. The stated contract, in addition to the usual provisions that are characteristic for any long contract, contains a number of specific provisions, such as provisions on the time of contract conclusion, termination of the contract, the management’s obligations in the audit process, and the like. In addition, the Audit Act prescribes a number of prohibitions and restrictions that the audit contract must not contain. In general, it is a very specific legal matter that is regulated by a large number of domestic and international regulations, and which is selectively and poorly addressed in domestic doctrine. In that sense, the purpose of this paper is to carry out a comparative analysis of legal solutions regarding the selection and appointment of auditors of annual financial statements, as well as specific rules of the contract on statutory audit prescribed by the Audit Act, Directive 2006/43/EC and the rules of the Austrian UGB and the German HGB. The conducted analysis will highlight some of the key controversies that arise both in the context of appointing auditors for the audit of annual financial statements and concerning the statutory audit contract.
Faktični koncerni zbog svoje tržišne moći imaju izrazitu gospodarsku važnost. Implikacije faktičnog koncerna na pravni sustav zahtijevaju postavljanje jasne distinkcije u odnosu na druge pravne ...oblike povezanih društava i druge vrste koncerna. Cilj je ovog rada obraditi pojam faktičnoga koncerna na pravnoteorijskoj i praktičnoj razini. Metodološka obrada sastoji se u analiziranju pravnih izvora i sudske prakse pri čemu se nastojalo uočiti bitna obilježja faktičnog koncerna i shvatiti njegovu pravnu prirodu kako bi se lakše uočilo u kojim se situacijama radi o faktičnom koncernu. Svrha rada odnosno, preciznijeg određenja faktičnog koncerna u biti je ključna pri kvalifikaciji obveza koje proizlaze iz koncernske konstelacije trgovačkih društava. Pritom je bitno obratiti pažnju na terminologiju kada se govori o faktičnim koncernima u odnosu na druge skupove povezanih društava, kako ne bi došlo do zabluda o tomu koji je subjekt konkretno nositelj prava i obveza unutar faktičnog koncerna. Rezultati istraživanja su pokazali da pitanje faktičnog koncerna nije dovoljno istraživano, te da postoji izvjesna nedovoljna pravna reguliranost ovog pojma, budući da nijedan zakon u Republici Hrvatskoj ne spominje izravno termin faktični koncern.
Factual concerns have a great economic importance regarding of their market power. The implications of factual concern on legal system require a distinction in relation to other legal forms of affiliated companies and other types of concerns. The aim of this paper is to define the concept of a factual concern on a legal and practical level. Methodology of the research consists in analysing legal sources and jurisprudence with the aim of identifying the essential features of factual concern and understanding the legal nature of factual concern, in order to see in which situations factual concern exists. The purpose of precise defining of a factual concern is crucial to the qualification of obligations arising from the constellation of connected companies. It is important to pay attention to the terminology when it comes to factual concerns in relation to other groups of affiliated companies, so that there is no misunderstanding which subject is liable within the factual concern. The results of the research have shown that the question of the factual concern is not sufficiently explored and that there is some insufficient legal regulation of this concept, since no law in the Republic of Croatia mentions directly the term factual concern.
The reorganization of the companies, as a worldwide accepted concept of avoiding liquidation, is perceived as very complex issue, both in academic environmental and the circle of practitioners and ...government bodies. The complexity of this issue primarily derives from its multidisciplinary and multifunctional influence, in a broader social context. Nowadays, the reorganization is perceived as the most suitable model to increase cross-border investments, to reduce the percentage of unemployed persons and to cut the risk of loans in banking sector. For this purpose, in the last ten years, numerous and diverse changes have occurred in the field of insolvency law, particularly in the EU. Most of these changes are related to the promotion of the concept of preventive financial restructuring, as a new concept for avoiding insolvency. The Republic of Croatia (hereinafter RC) and the Republic of North Macedonia (hereinafter RNM), are not exceptions with regards to this trend. Under the influence of EU insolvency policy, the RC and other countries in the region, including the RNM made certain changes in their laws. In this article, the main research is the concept of “reorganization” as an established model of avoiding liquidation of debtors and “financial restructuring of debts”. The focus will be on Croatian and Macedonian law and practice.
Celotno besedilo
Dostopno za:
DOBA, IZUM, KILJ, NUK, PILJ, PNG, PRFLJ, SAZU, UILJ, UKNU, UL, UM, UPUK
Cross-border companies' mobility is issue which has been gaining public attention in Europe since the end of the 1980's. Although it is clear, from the wording of the articles 49 and 54 of the TFEU, ...that companies should benefit from a freedom of establishment, in practice, the scope of this freedom is quite unclear. Companies wishing to move abroad are usually facing insurmountable obstacles which are still, more than 30 years after the famous Daily Mail case, very present. The recent EU legislative activity may finally bring this problem to an end. In April 2018 the European Commission proposed new rules on cross-border mobility. By enacting the Proposal of the Directive on cross-border conversions, mergers and divisions European Commission introduced important novelties to the cross-border mobility with an aim to simplify procedures, bring legal certainty and create such a legal environment which will enable companies to operate easily on the Single Market. In this paper authors will analyse only the rules of the Proposal that apply to cross- border conversions of companies. The new Proposal on cross-border conversions seem to be an adequate tool for companies that wish to convert abroad. However, the process of conversion is far from being simple. It is a very specific, multi-layered process which involves different stakeholders and authorities and requires their coordinated action. Authors will provide for a critical overview of the proposed legal solutions with special respect to the recent ECJ decision in Polbud case, in which the ECJ reaffirm the right of companies to cross-border conversion.
U radu se analiziraju zakonska rješenja o stečaju potrošača i jednostavnom stečaju potrošača te raspoloživi statistički podatci o postupcima stečaja potrošača od donošenja Zakona o stečaju potrošača ...do danas. Uvodno se iznosi komparativna analiza temeljnih regulativnih modela o stečaju potrošača te se polemizira o svrsi propisa o stečaju potrošača. Centralni dio rada posvećen je ključnim pitanjima u postupku redovnog i jednostavnog postupka stečaja potrošača uz kritički osvrt na prijepore i dileme što se javljaju u praksi. Posebna pozornost posvećuje se kriterijima i uvjetima za oslobođenje od preostalih obveza poštenog dužnika, trajanju provjere ponašanja, imovini potrošača koja ulazi u stečajnu masu uz komparativnu analizu pravnih rješenja i prakse usporedivih zakonodavstava. U zaključku se daje opća ocjena autora o postignućima Zakona od njegova stupanja na snagu u siječnju 2016. godine do danas te uočenim izazovima za koje pro futuro treba ponuditi odgovarajuća (pravna) rješenja.
The author analyzes the legal regulation regarding consumer bankruptcy and simple consumer bankruptcy and presents statistical data on the consumer bankruptcy proceedings from the enactment of the Consumer Bankruptcy Act to the present. In the introduction, a comparative analysis of the basic regulatory models on consumer bankruptcy is provided followed by a discussion on the objective and purpose of the simple consumer bankruptcy procedure along with a critical overview of controversies and dilemmas encountered in practice. Special attention is paid to the criteria and conditions for the release of the fair consumer from remaining obligations, determining a period of conduct, the consumer’s property that could be liquidated as a bankruptcy estate, with a comparative analysis of legislation and case law of comparable legal systems. The author concludes by providing an overall evaluation of the achievements of the Act from its enactment in January 2016 to the present as well as challenges that will have to be dealt with in the future by of fering adequate legal regulations.
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