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.
Izgradnjom luke nautičkog turizma u Republici Hrvatskoj koncesionar, osim prava na gospodarsko korištenje luke prema odluci i ugovoru o koncesiji, ne stječe nikakva prava ni na luci niti na objektima ...koje je izgradio. Sve ono što je ugrađeno, dograđeno ili na bilo koji način trajno spojeno s pomorskim dobrom ostat će dio pomorskog dobra, čija će vrijednost time nesporno biti uvećana. Cilj je ovoga rada utvrditi u kojim će slučajevima koncesionar koji je svoja sredstva uložio u pomorsko dobro u Republici Hrvatskoj i time mu povećao vrijednost imati pravo na naknadu za izvršena ulaganja. Iako Zakon o pomorskom dobru i morskim lukama (u daljnjem tekstu: ZPDML) i Zakon o koncesijama (u daljnjem tekstu: ZOK) predviđaju cijeli niz razloga za prestanak koncesije, u radu se analizira isključivo problematika valorizacije ulaganja u slučaju kada koncesija prestaje istekom vremena na koji je dana. Posebna pozornost posvećena je pitanjima produljenja koncesije (uključujući i automatsko produljenje), dodjele prvenstvene koncesije, novčane naknade koja bi se dodijelila primjenom instituta stjecanja bez osnove, te naknade nužnih i korisnih troškova koji nisu bili predviđeni u dokumentaciji o koncesiji, kao mogućim načinima naknade onoga što je koncesionar uložio, a što premašuje iznos sredstava ulaganje kojih je predviđeno odlukom i ugovorom o koncesiji. U svezi s navedenim pitanjem posebno se razmatra problematika primjenjivog nacionalnog prava, odnosno odnos ZOK-a i ZPDML-a, i ispituje utjecaj pravila Europske unije o dodjeli ugovora o koncesijama i uslugama na unutarnjem tržištu, odnosno Direktiva 2014/23/EU i Direktiva 2006/123/EZ, na tumačenje i primjenu nacionalnog prava. Analizira se i sudska praksa Suda Europske unije vezana uz tumačenje relevantnih odredbi tih Direktiva. Pored toga, ukazuje se i na neka rješenja i dvojbe koja su se u komparativnim pravima pojavila vezano uz pitanja dodjele i produljenja ugovora o koncesiji. Naposljetku, predlažu se rješenja vezano uz mogućnosti valorizacije ulaganja koncesionara u lukama nautičkog turizma de lege ferenda.
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.