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.
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.
U radu se razmatra zajednička europska lučka politika od njezinih početaka pa do danas. Prvi korak ka uspostavljanju zajedničke europske lučke politike napravljen je 1974. godine osnivanjem radne ...skupine za luke (Port Working Group) sačinjene od predstavnika lučkih uprava koji su zasjedali pod predsjedavanjem Komisije. Radna skupina za luke izradila je 1977. godine izviješće u kojem su izneseni podaci o pravnim i financijskim odnosima u europskim lukama. Na temelju podataka sadržanih u izvješću radne skupine Komisija je zauzela stajalište kako nije potrebno provoditi posebne mjere koje bi se odnosile na lučki sektor na razini Zajednice već da je dovoljno ono što se poduzima u okviru zajedničke prometne politike Europske zajednice. Pozornost na odnose u morskim lukama ponovno je skrenuta devedesetih godina zbog niza odluka Suda Europskih zajednica i Europske komisije u svezi sa slobodom pružanja usluga i tržišnim natjecanjem u europskim lukama, koje se analiziraju u ovom radu. Objavljivanjem Zelene knjige o morskim lukama i pomorskoj infrastrukturi 1997. godine Europska komisija najavila je donošenje pravnog akta kojim će se na razini Europske zajednice liberalizirati tržište lučkih djelatnosti. Nakon toga Komisija je Europskom parlamentu i Vijeću u dva navrata podnosila prijedloge za donošenje Direktive o pristupu tržištu lučkih djelatnosti. No oba prijedloga doživjela su neuspjeh. Nakon povlačenja Prijedloga II za donošenje Direktive o pristupu tržištu lučkih djelatnosti Komisija se, nakon konzultacija sa zainteresiranim strankama, odlučila obuhvatiti šire područje u kreiranju zajedničke europske lučke politike i to korištenjem tzv. pravnih akata mekog prava (soft law instruments). U tom smislu, u listopadu 2007. godine objavila je Priopćenje o europskoj lučkoj politici u kojem je najavila provođenje niza mjera i donošenje pravnih akata mekog prava.
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