Pravni dokumenti

TRGOVINA S INOZEMSTVOM

ZAKONSKI OKVIR

Zakonodavni okvir poslovanja s inozemstvom Republike Hrvatske u potpunosti je usklađen s pravilima Svjetske trgovinske organizacije (WTO). Uvoz i izvoz robe u pravilu su slobodni, a samo iznimno se, u skladu s pravilima WTO-a, mogu poduzeti količinska ograničenja ili zaštitne pristojbe.

Kada je ugovorom sa stranom osobom, propisima strane države ili hrvatskim propisima predviđeno da robu pri uvozu ili izvozu prati potvrda o podrijetlu, nju izdaje Hrvatska gospodarska komora. Ako je prema međunarodnim sporazumima o povlaštenoj trgovini predviđeno da robu pri uvozu i izvozu prati potvrda o podrijetlu robe EUR 1 tu, tu potvrdu izdaje nadležna carinarnica. Pri uvozu nekih proizvoda (hrana, životinje, proizvodi široke potrošnje, lijekovi i sl.) kao dokaz njihovoj ispravnosti i kakvoći potrebno je priložiti posebna uvjerenja (sanitarno, veterinarsko, fitopatološko ili uvjerenje o kakvoći). Ta uvjerenja izdaju nadležne institucije ovisno o vrsti robe. Roba za koju je propisan postupak obaveznog atestiranja ili homologacije treba se ispitati i atestirati u ovlaštenoj organizaciji te odgovarajuće označiti prije stavljanja u promet.

CARINSKI SUSTAV

Carinskim zakonom uređuju se prava i obveze osoba te ovlasti carinske službe u vezi kretanjem robe u putničkom i robnom prometu između Hrvatske i inozemstva. U carinskom postupku primjenjuje se obrazac jedinstvene carinske deklaracije, koji je sadržajem i oblikom prilagođen ispravama u EU. Jedinstvena carinska deklaracija primjenjuje se i u provoznom postupku što je značajno za Hrvatsku kao tranzitnu zemlju.  Zakonom su propisani sljedeći carinski postupci: puštanje robe u slobodan promet, provoz, carinsko skladištenje, unutarnja proizvodnja, prerada pod carinskim nadzorom, privremeni uvoz te izvozni postupak. Na robu koja se uvozi u Hrvatsku plaća se carina prema Carinskoj tarifi, Zakonu o carinskoj tarifi i Carinskom zakonu.

STRANA ULAGANJA

Strana ulaganja u Hrvatskoj uređena su Zakonom o trgovačkim društvima, Zakonom o poticanju ulaganja i drugim zakonima. Inozemni ulagač je u pravima, obavezama i pravnom položaju u trgovačkom društvu, pod uvjetom uzajamnosti, izjednačen s domaćom osobom.

Hrvatskim Ustavom utvrđeno je da se prava stečena ulaganjem kapitala neće umanjivati zakonom ili drugim pravnim aktima te se osigurava slobodno iznošenje dobiti i uloženoga kapitala iz zemlje po prestanku ulaganja.

INOZEMNA IZRAVNA ULAGANJA PO ZEMLJAMA u 2008. godini

Zemlja

  1. Austrija
  2. Nizozemska
  3. Njemačka
  4. Mađarska
  5. Francuska

POTICANJE ULAGANJA

Zakon o poticanju ulaganja (Narodne novine 138/06) koji je u primjeni od početka 2007 godine uređuje poticanje ulaganja domaćih i stranih pravnih ili fizičkih osoba koje obavljaju gospodarsku djelatnost i sudjeluju u prometu robe i usluga.

Poticajne mjere su:

  1. porezne povlastice
  2. carinske povlastice
  3. potpora za opravdane troškove otvaranja novih radnih mjesta povezanih s ulaganjem
  4. potpora za opravdane troškove usavršavanja povezanih s ulaganjem
  5. poticajne mjere za osnivanje i razvoj tehnoloških razvojno-inovacijskih centara i strateških aktivnosti poslovne podrške
  6. poticajne mjere za velike projekte ulaganja-projekti ulaganja od značajnog gospodarskog interesa

Prema Zakonu o trgovačkim društvima, u Hrvatskoj se može osnovati:

  • Javno trgovačko društvo
  • Komanditno društvo
  • Dioničko društvo
  • Društvo s ograničenom odgovornošću
  • Gospodarsko interesno udruženje
  • Tajno društvo

Izvor: HGK „How To Start Up an Enterprise in Croatia”
Link: http://www2.hgk.hr/en/

Popis propisa značajnih za gospodarstvo

Zakon o trgovačkim društvima (NN 111/93, 34/99, 52/00, 118/03, 107/07, 146/08))
Zakon o poticanju ulaganja (NN 138/06)
Zakon o vlasništvu i drugim stvarnim pravima (NN 91/96, 73/00, 114/01, 79/06, 141/06, 146/08)
Zakon o obveznim odnosima (NN 35/05, 41/08)
Zakon o koncesijama (NN 125/08)
Zakon o javno-privatnom partnerstvu (129/08)
Zakon o slobodnim zonama (NN 44/96, 92/05, 85/08)
Zakon o područjima posebne državne skrbi (NN 86/08)
Zakon o trgovini (NN 87/08, 96/08)
Carinski zakon (NN 78/99, 94/99, 98/99, 117/99, 73/00, 92/01, 47/03, 140/05, 138/06, 60/08)
Zakon o carinskoj tarifi (NN 61/00, 117/00)
Uredba o carinskoj tarifi za 2010. godinu (NN 145/2009))
Opći porezni zakon (NN 147/08)
Zakon o porezu na dohodak (NN 177/04, 73/08)
Zakon o porezu na dobit (NN 177/04, 90/05, 57/06, 146/08))
Zakon o porezu na dodanu vrijednost (NN 47/95, 106/96, 164/98, 105/99, 54/00, 73/00, 48/04, 82/04, 90/05, 76/07)
Zakon o porezu na promet nekretninama (NN 69/97, 153/02)
Zakon o deviznom poslovanju (NN 96/03, 140/05, 132/06, 15/08)
Zakon o bankama (NN 84/02, 141/06)
Zakon o tržištu vrijednosnih papira (NN 84/02, 138/06)
Zakon o obrtu (pročišćeni tekst) (NN 49/03, 68/07, 79/07)
Zakon o radu (pročišćeni tekst) (NN 137/04)
Zakon o strancima (NN 79/07, 36/09))


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rewrite_short_tags  
proxy_ips  
krustr  Array ( [database] => Array ( [hostname] => localhost [username] => premudra_krustr [password] => uPWs93BWgj [database] => premudra_krustr [dbprefix] => kr_ ) [email] => Array ( [from] => info@pre-mu-dra.eu [from_name] => premudra [auto_bcc] => [type] => html ) [status] => dev [multilang] => 1 [default_lang] => hr [langs] => Array ( [hr] => Hrvatski [hu] => Hungarian [en] => English ) [rich_editor] => wysiwyg [name] => Premudra [site_name] => premudra [version] => 0.9 [copyright] => Array ( [author] => Boris Strahija [company] => Creo [url] => http://creolab.hr [produrl] => http://krustr.net ) [akismet] => Array ( [key] => bf3782d15aff [site_url] => http://records.krustr.net ) )
nav  Array ( [tree] => Array ( [0] => Array ( [label] => Dashboard [controller] => dashboard [mark] => dashboard [role] => author ) [1] => Array ( [label] => Content [controller] => content [method] => all/pages [role] => author [mark] => content [sub] => Array ( [0] => Array ( [label] => Pages [controller] => content [method] => all/pages [mark] => pages [role] => author ) [1] => Array ( [label] => Events [controller] => content [method] => all/events [mark] => events [role] => author ) ) ) [2] => Array ( [label] => Database [controller] => database [role] => author [mark] => database ) [3] => Array ( [label] => Layout [controller] => fields [mark] => layout [role] => superadmin [sub] => Array ( [0] => Array ( [label] => Panels / Fields [controller] => fields [mark] => fields [role] => superadmin ) [1] => Array ( [label] => Menus [controller] => menus [mark] => menus [role] => superadmin ) [2] => Array ( [label] => Themes [controller] => layouts [mark] => themes [role] => superadmin ) ) ) [4] => Array ( [label] => System [controller] => users [mark] => system [role] => admin [sub] => Array ( [0] => Array ( [label] => Users [controller] => users [method] => all [mark] => users [role] => admin ) [1] => Array ( [label] => Stats [controller] => stats [mark] => stats [role] => admin ) [2] => Array ( [label] => Language [controller] => language [mark] => language [role] => superadmin ) [3] => Array ( [label] => Preferences [controller] => system [method] => preferences [mark] => preferences [role] => admin ) [4] => Array ( [label] => Maintenance [controller] => system [method] => maintenance [mark] => maintenance [role] => admin ) [5] => Array ( [label] => Me [controller] => users [method] => account [mark] => account [role] => admin ) ) ) [5] => Array ( [label] => + [controller] => tab [mark] => tab [method] => add [role] => superadmin [props] => class="addtab" ) ) )
uploads  Array ( [path] => uploads [entry_path] => uploads/entries [entry_gallery_path] => uploads/entry_galleries [gallery_path] => uploads/galleries )
field_types  Array ( [text] => Text [url] => URL [email] => Email [image] => Image [video] => Video [gallery] => Gallery [number] => Number [date] => Date [entry] => Entry [relation] => Relation [partial] => Partial [select] => Selectbox [checkbox] => Checkbox [field_matrix] => Field matrix )
twitter  Array ( [username] => bigdeal_si [password] => 3cBuA4Gf )
form  Array ( [nameasid] => 1 [replace] => TRUE|TRUE|TRUE [xss_clean_post] => 1 [group_prefix] => <div class="group"> [group_suffix] => </div> [element_prefix] => <p> [element_suffix] => </p> [button_prefix] => [button_suffix] => [label_prefix] => [label_suffix] => [field_prefix] => [field_suffix] => [error_open] => <li> [error_close] => </li> [error_string_open] => <div class="message msg notice errors"><h4>Error!</h4><ul> [error_string_close] => </ul></div> [error_class] => error [error_inline] => 1 [error_inline_open] => <label class="error"> [error_inline_close] => </label> [error_flag] => [globals] => Array ( ) [defaults] => Array ( [label] => Array ( [position] => before [class] => left [required_class] => required [required_flag] => * ) [fieldset] => Array ( [element_suffix] => ) [text] => Array ( ) [password] => Array ( ) [upload] => Array ( [upload_path] => uploads/tmp [allowed_types] => pdf|doc|jpg|gif|png|csv ) [checkbox] => Array ( [element_suffix] => [class] => check [label] => Array ( [position] => after [class] => check ) ) [radio] => Array ( [element_suffix] => [class] => check [label] => Array ( [position] => after [class] => check ) ) [submit] => Array ( [element_suffix] => [class] => button ) [reset] => Array ( [class] => button ) [multiple] => Array ( [style] => height: 120px ) ) [recaptcha_api_server] => http://api.recaptcha.net [recaptcha_api_secure_server] => https://api-secure.recaptcha.net [recaptcha_ssl] => FALSE [recaptcha_verify_server] => api-verify.recaptcha.net [recaptcha_key_public] => [recaptcha_key_private] => [recaptcha_theme] => white [recaptcha_lang] => en )
mailer  Array ( [protocol] => mail [mailtype] => html [charset] => utf-8 [wordwrap] => 1 [from] => info@pre-mu-dra.eu [from_name] => premudra [auto_bcc] => [debug] => [debug_email] => Array ( ) )
carabiner  Array ( [script_dir] => assets/js/ [style_dir] => assets/js/ [cache_dir] => assets/cache/ [dev] => [combine] => 1 [minify_js] => 1 [minify_css] => 1 [force_curl] => [groups] => Array ( [jquery] => Array ( [js] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/jquery/1/jquery.js [1] => http://ajax.googleapis.com/ajax/libs/jquery/1/jquery.min.js [2] => 1 [3] => ) ) ) [jqueryui] => Array ( [js] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/jquery/1/jquery.js [1] => http://ajax.googleapis.com/ajax/libs/jquery/1/jquery.min.js [2] => 1 [3] => ) [1] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/jqueryui/1/jquery-ui.js [1] => http://ajax.googleapis.com/ajax/libs/jqueryui/1/jquery-ui.min.js [2] => 1 [3] => ) ) ) [ext-core] => Array ( [js] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/ext-core/3.0.0/ext-core-debug.js [1] => http://ajax.googleapis.com/ajax/libs/ext-core/3/ext-core.js [2] => 1 [3] => ) ) ) [chrome-frame] => Array ( [js] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/ext-core/3.0.0/ext-core-debug.js [1] => http://ajax.googleapis.com/ajax/libs/chrome-frame/1/CFInstall.min.js [2] => 1 [3] => ) ) ) [prototype] => Array ( [js] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/prototype/1/prototype.js [1] => http://ajax.googleapis.com/ajax/libs/prototype/1/prototype.js [2] => 1 [3] => ) ) ) [scriptaculous] => Array ( [js] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/prototype/1/prototype.js [1] => http://ajax.googleapis.com/ajax/libs/prototype/1/prototype.js [2] => 1 [3] => ) [1] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/scriptaculous/1/scriptaculous.js [1] => http://ajax.googleapis.com/ajax/libs/scriptaculous/1/scriptaculous.js [2] => 1 [3] => ) ) ) [mootools] => Array ( [js] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/mootools/1/mootools.js [1] => http://ajax.googleapis.com/ajax/libs/mootools/1/mootools-yui-compressed.js [2] => 1 [3] => ) ) ) [dojo] => Array ( [js] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/dojo/1/dojo/dojo.xd.js.uncompressed.js [1] => http://ajax.googleapis.com/ajax/libs/dojo/1/dojo/dojo.xd.js [2] => 1 [3] => ) ) ) [swfobject] => Array ( [js] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/swfobject/2/swfobject_src.js [1] => http://ajax.googleapis.com/ajax/libs/swfobject/2/swfobject.js [2] => 1 [3] => ) ) ) [yui] => Array ( [js] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/yui/2/build/yuiloader/yuiloader.js [1] => http://ajax.googleapis.com/ajax/libs/yui/2/build/yuiloader/yuiloader.js [2] => 1 [3] => ) [1] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/yui/2/build/dom/dom.js [1] => http://ajax.googleapis.com/ajax/libs/yui/2/build/dom/dom-min.js [2] => 1 [3] => ) [2] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/yui/2/build/event/event.js [1] => http://ajax.googleapis.com/ajax/libs/yui/2/build/event/event-min.js [2] => 1 [3] => ) ) [css] => Array ( [0] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/yui/2/build/fonts/fonts.css [1] => screen [2] => http://ajax.googleapis.com/ajax/libs/yui/2/build/fonts/fonts-min.css [3] => 1 [4] => ) [1] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/yui/2/build/reset/reset.css [1] => screen [2] => http://ajax.googleapis.com/ajax/libs/yui/2/build/reset/reset-min.css [3] => 1 [4] => ) [2] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/yui/2/build/grids/grids.css [1] => screen [2] => http://ajax.googleapis.com/ajax/libs/yui/2/build/grids/grids-min.css [3] => 1 [4] => ) [3] => Array ( [0] => http://ajax.googleapis.com/ajax/libs/yui/2/build/base/base.css [1] => screen [2] => http://ajax.googleapis.com/ajax/libs/yui/2/build/base/base-min.css [3] => 1 [4] => ) ) ) ) )
auth  Array ( [salt] => s135hSgEeGMFcs1LURHkuSJAimaSopMCOCvjkYRHRCCrrwalgrvlyduBVT4juWg [users_table] => users [user_meta_table] => user_meta [user_groups] => Array ( [superadmin] => 999 [admin] => 100 [editor] => 50 [author] => 10 [user] => 1 ) [login_page] => backend/login [logout_page] => backend/logout [forbidden_page] => backend/forbidden [after_login_page] => backend/dashboard [activation_page] => aktivacija [login_option] => username [activation] => [remember_me] => 1 [remember_me_default] => [cookie_name] => kr_auth [cookie_valid] => 1209600 [email_register_subject] => New user registered [email_register_from] => b.strahija@imedia.hr [email_register_message] => A new user has been registered: [username]. )
akismet  Array ( [key] => bf3782d15aff [site_url] => http://records.krustr.net )
newsletter  Array ( [needs_activation] => [from] => info@pre-mu-dra.eu [from_name] => premudra [auto_bcc] => [debug] => [debug_email] => Array ( ) [mailtype] => html )
socializenetworks_enabled  Array ( [0] => facebook )
facebook_app_id  132507636793752
facebook_api_key  a11b4cb8cb3bc53c5d3aa933065aeba8
facebook_api_secret  7db6e01faf94d6a8aa6f9d515a439536
facebook_site_name  Krustr Records
facebook_admins