The paper analyses the decisions and stands taken by European Union institutions (the General Court and the European Commission) regarding the issue of whether corporate tax exemptions or reductions ...for profit generated by the provision of economic activities granted to port managing bodies in Union public ports (port authorities) are State aid. The paper provides a comparative analysis of corporate income tax rules applicable to ports in European Union Member States covered by the decisions of European Union institutions. The Croatian legal framework applicable to seaports open to public transport and their fiscal regime is also presented. The possible consequences of the stances of European Union institutions in relation to the fiscal regime and the functioning of ports in the Republic of Croatia are additionally considered.
When performing the carriage of goods by sea, each contracting party, shipowner and charterer, has a number of rights and obligations. In legal sources which regulate carriage of goods by sea, in ...particular contracts concluded between parties, international conventions and national laws, standard clause is shipowner's obligation to provide a seaworthy vessel. Such obligation implies that the vessel must be able to carry and keep the contracted cargo in good condition and also have required number of qualified crew. On the other side, charterer's obligation is to order the vessel to sail to ports/berths which are considered safe (safe port warranty). Also, legal sources of carriage of goods by sea regulate liability issues for loading and discharging operations, the limitation of the shipowner’s liability and application of provisions related to exclusion of liability. All of the above represent important rights and obligations of the regulation of the carriage of goods by sea, and so regulated thus far have been common in the carriage of goods by sea by traditional vessels. However, the question that arises is how the problems related to the carriage of goods by sea will be regulated when such carriage is performed by autonomous vessels. In other words, there is a question about interpretation of the provisions of seaworthiness, safe port warranty, liability and the limitation of the shipowner’s liability and exclusion of liability in the carriage of goods by sea by autonomous ships. The purpose of this paper is comparison of problems related to the carriage of goods by sea between the traditional and autonomous vessels, and regarding the regulation of seaworthiness, safe port warranty, liability, the limitation of the shipowner’s liability and exclusion of liability. The results of this comparison lead to the conclusion that reconsideration of the content of the listed terms is needed when we are talking about carriage of goods by sea by autonomous vessels.
In the last decade, services in nautical tourism in the Republic of Croatia have been provided not only in marinas and other facilities intended for nautical tourism by the relevant domestic ...regulations, but also in other types of ports, such as public ports and sports club ports. Although marinas and public ports provide the same services i.e., berthing services for nautical tourism vessels, different corporate tax regimes apply to these two types of seaports. The first part of the paper gives an overview of the legal rules regulating seaports in Croatia. Subsequently, the competitive positions of marinas and public ports on the market of nautical tourism services in Croatia are examined. In this context, the case law of the Court of Justice of the EU on undertakings and State aids in the form of corporate tax advantages granted to port authorities is outlined. In addition, past enforcement of competition rules in the Croatian nautical tourism sector is analysed. Finally, de lege ferenda proposals are submitted, which might, in the author’s view, contribute to the creation of a level playing field for port operators providing nautical tourism services in Croatia.
The bareboat charter contract may appear to be a simple contractual relation: the owner gives to the charterer a vessel for the performance of a sea-going activity, and charterer pays hire to the ...owner. However, this contractual relation is very complex and the complexity of this contract can be seen in the complex system of legal relations of the parties that arises from the provision of vessel for use. Based on the complexities of mutual rights and obligations of the parties to a bareboat charter contract, an issue of insurance also arises in a very complex form. The hull and machinery insurance and liability insurance are intertwined and therefore there is a very real possibility that some interests might be missed and left uninsured. Therefore, it is necessary to establish with certainty who is obliged to take out hull and machinery and liability insurance and to establish all other aspects of insurance specific for this type of vessel employment. The aim of this paper is to ascertain the characteristics of bareboat charter contract insurance, especially hull and machinery and liability insurance, and, also, to analyse the manner in which the issue of bareboat charter contract insurance is standardized by the provisions of the BIMCO Standard Bareboat Charter, code name BARECON 2001. This standard contractual form is most often used in the practice of bareboat charter contracting and therefore it is deemed necessary to establish whether or not its provisions provide broad enough coverage of bareboat charter contract insurance. By analysing the insurance provisions of the standard contractual form BARECON 2001, the authors provide a conclusion as to whether or not the specified provisions meet the interests of the parties to a bareboat charter.
Iz teksta: ''Dana 28. ožujka 2022. godine, u osamdeset i sedmoj godini života, preminuo je profesor Vladimir-Đuro Degan, dugogodišnji upravitelj (od 1985. do 1997. godine) i voditelj (od 1997. do ...2020. godine) Jadranskog zavoda Hrvatske akademije znanosti i umjetnosti, njezin član suradnik i professor emeritus Sveučilišta u Rijeci. Profesor Degan naš je najplodniji suvremeni pisac iz područja međunarodnog prava.''
Rad je posvećen analizi odluka i stajališta koje su nadležne institucije Europske unije zauzele u svezi s pitanjem predstavlja li umanjenje ili potpuno izuzeće od obveze plaćanja poreza na dobit, ...koju su upravljačka tijela javnih luka (lučke uprave) ostvarile obavljanjem gospodarskih djelatnosti državne potpore. U radu je sadržan komparativni prikaz pravila o porezu na dobit koja se primjenjuju na upravljačka tijela luka u državama članicama Unije obuhvaćenim recentnim odlukama Općeg suda i Europske komisije. Također, prikazuje se hrvatski pravni okvir primjenjiv na lučke uprave morskih luka otvorenih za javni promet i njihov fiskalni režim. Sagledavaju se i moguće posljedice koje će stajališta institucija Europske unije imati na fiskalni režim i funkcioniranje luka u Republici Hrvatskoj.
The paper presents the possibilities that Member States have under Temporary Framework for State aid measures to support the economy in the current COVID-19 outbreak to subsidise undertakings having ...liquidity problems or suffering damage because of the COVID-19 outbreak. Under the European Union Law, State aids are forbidden. However, some exceptions from that general rule are expressly provided for by the Treaty on the Functioning of the European Union. The Member States mostly used Article 107, paragraphs (2) and (3) of the Treaty as a legal basis for subsidising their economies in the COVID-19 pandemic, which has been qualified as an exceptional occurrence causing a serious disturbance in the economies of Member States. In the decisions authorising the State aid granted due to the COVID-19 crisis, the European Commission referred to its previous decision-making practice and the case-law of the Court of Justice of the European Union. Finally, the paper analyses the national State aid scheme that the Republic of Croatia adopted to support undertakings performing economic activities in the maritime and related sectors, based on the relevant EU regulations.
The distinctive feature of nautical tourism ports is that the shore and associated sea area, seabed and subsoil are economically exploited for the construction and use of a port to provide services ...in nautical tourism. This paper presents and analyses legal regimes for nautical tourism ports in four Mediterranean countries, members of the European Union: Croatia, Spain, Italy and Malta. The common characteristic of these legal regimes is that their shores and ports are under the legal regime of a common or public maritime domain, i.e. either extra commertium or property owned by the state, but inalienable and incapable of being the subject matter of private ownership or other real rights. Consequently, the economic exploitation of the maritime domain is possible exclusively by means of concession. It is in this context that the authors analyse the applicable national legal rules, their interpretation and enforcement having in mind in particular the specific impact of the European Union rules and the case-law of the Court of Justice of the European Union.
El rasgo distintivo de los puertos deportivos es que la costa y las aguas marítimas asociadas, los fondos marinos y el subsuelo se explotan económicamente para la construcción y uso de un puerto que proporciona servicios de turismo náutico. El presente trabajo analiza el régimen jurídico de los puertos deportivos en cuatro Estados mediterráneos miembros de la Unión Europea: Croacia, España, Italia y Malta. La característica común de todos ellos es que sus costas y puertos son bienes de dominio público marítimo, es decir, bienes extra commertium o de propiedad del Estado inalienables, sin que puedan ser de propiedad privada o de otros derechos reales. En consecuencia, la explotación económica del dominio marítimo solo es posible mediante concesión. Es en este contexto en el que los autores analizan las legislaciones de dichos Estados, su interpretación y aplicación, teniendo en cuenta, en particular, la influencia del derecho europeo y las sentencias del Tribunal de Justicia de la Unión Europea.
PDF
