Wierzytelności nieściągalne i terminy przedawnienia w podatku VAT – sprawa ENERGOTT

The authors present the current ENERGOTT case of the Court of Justice of the European Union (C-643/20), where the three principles of VAT are challenged by a request for a preliminary ruling: equivalence, effectiveness, and neutrality. The subject matter of the request is repayment of VAT relating to debts which have become definitively irrecoverable. The Court was asked to determine the moment which may be stipulated by Member States as the starting point of the limitation period for the refund of VAT applicable to such debts, and to determine whether the set of conditions laid down by a Member State, in respect of the refund of VAT, are precluded by the European case-law and principles. This case is important for taxpayers in the European Union because the judgment might give them the right to challenge national legislation in the field of the statute of limitations in certain circumstances.Autorzy przedstawiają bieżącą sprawę ENERGOTT rozstrzyganą przed Trybunałem Sprawiedliwości Unii Europejskiej (C-643/20), w której we wniosku o wydanie orzeczenia w trybie prejudycjalnym są kwestionowane trzy zasady podatku VAT: równoważności, skuteczności i neutralności. Przedmiotem wniosku jest zwrot podatku VAT odnoszący się do wierzytelności, które stały się ostatecznie nieściągalne. Trybunał został poproszony o określenie momentu, który państwa członkowskie mogą uznać za początek biegu terminu przedawnienia zwrotu podatku VAT przysługującego za takie wierzytelności oraz o ustalenie, czy warunki ustanowione przez państwo członkowskie w odniesieniu do zwrotu podatku VAT podlegająwyłączeniu w myśl europejskiego orzecznictwa i europejskich zasad. Sprawa ta jest ważna z punktu widzenia podatników w Unii Europejskiej, ponieważ wyrok, który zapadnie, może w pewnych okolicznościach dać im prawo kwestionować przepisy krajowe w zakresie terminu przedawnienia

Neuroses in patients with chronic rheumatism as one of the lack of motivation to work

Cilj rada bio je analiziranje uzroka neurotičnosti u kroničnih reumatskih bolesnika koji su koristili česta i dugotrajna bolovanja. Ispitana je grupa od 120 bolesnika. Radilo se isključivo o bolesnicima s upalnim i degenerativnim reumatskim bolestima. Bolesnici su koristili u prosjeku 371 dan bolovanja u zadnje 2 godine prije ocjene radne sposobnosti. 46 reumatskih bolesnika (38%) liječilo se istovremeno i zbog psihoneuroze i sličnih stanja, a u daljnjih 19 (16%) bolesnika javljale su se glavobolje. Preostalih 55 bolesnika (46%), uz osnovnu reumatsku bolest, bolovalo je od drugih somatskih bolesti. Iz literature je poznato da se u osoba kod kojih se zbog raznih somatskih bolesti ocjenjuje radna sposobnost, u 27% slučajeva javljaju neuroze. Prema podacima iz analize naših autora, taj postotak neurotičara je u reumatskih bolesnika upadljivo veći i iznosi 46%. Autori zaključuju da su trajna oštećenja lokomotornog aparata, uz nepovoljne radne uvjete, uzrok dugotrajnih bolovanja, te dovode do korjenitih psihičkih promjena i do saživljavanja s bolešću. Posljedice tih stanja su poremećeni socijalni odnosi, te krajnja nemotiviranost za posao.A group of 120 patients was examined. Only inflammatory and degenerative rheumatic diseases were taken into consideration. The everage sick-leaves of the examined patients were 371 days in the last two years prior to the evaluation of their work ability. 55 of these rheumatic patients (46%) were at the same time undergoing treatment for psychoneurosis and similar disorders in addition to their basic rheumatic disease. It is well-known in professional literature that 27"/« of the patients who are subjected to evaluation of their work ability because of their psychosomatic diseases start to suffer from neurosis. According to our analysis the percentage of neurotics is remarkably higher among the patients suffering from rheumatism and it amounts to 46%. The authors come to conclusion that the permanent injuries of locomotor system together with the inadequate working conditions are the causes of protracted sick-leaves, as well as of radical psychical changes of patients who tend to resign themselves to their illness, the results are disturbances in social relations and in the end the complete lack of motivation to labour

STRUCTURAL CHARACTERISTICS OF MANUFACTURING INDUSTRY IN CROATIA

Cilj rada je istražiti kretanja u prerađivačkoj industriji Republike Hrvatske, i to s aspekta usporedbe osnovnih sektorskih pokazatelja s gospodarstvima zemalja članica Europske unije (bruto dodana vrijednost, promjene u produktivnosti rada, kretanje proizvodne aktivnosti sektora, tehnološka struktura), kao i s aspekta analize strukturnih obilježja i dinamike proizvodne aktivnosti i proizvodnih faktora hrvatske prerađivačke industrije na razini nacionalnog gospodarstva. Poseban dio rada odnosi se na analizu kretanja međunarodne razmjene sektora prerađivačke industrije Republike Hrvatske. Analiza je provedena na razini prerađivačke industrije kao cjeline, na razini tehnoloških skupina prerađivačke industrije i na razini odjeljaka prerađivačke industrije. Temeljno vremensko razdoblje analize je 2008. do 2015. godina. Dobiveni rezultati analize ukazuju na jednostavniju tehnološku strukturu hrvatskog sektora prerađivačke industrije u odnosu na sektor prerađivačke industrije Europske unije. U hrvatskom sektoru prerađivačke industrije dominiraju industrije niske tehnološke intenzivnosti, dok je njihov udio na razini EU znatno niži. Pokretači rasta europskog sektora prerađivačke industrije su u recesijskom i post-recesijskom razdoblju bile industrije visoke i više srednje tehnološke razine. Nasuprot tome, u Hrvatskoj je proizvodna aktivnost tih industrija još uvijek na razinama ispod 2008. i 2010. godine, a najuspješnije se oporavljaju industrije niske srednje tehnološke razine. Rezultati analize pokazali su kako se tijekom promatranog razdoblja od 2008. do 2015. godine nije dogodila transformacija/kovergencija strukture hrvatske prerađivačke industrije prema strukturi prerađivačke industrije Europske unije. Negativna kretanja dodatno su pospješena gospodarskom krizom koja je odgodila osuvremenjivanje strukture sektora.The paper examines developments in Croatian manufacturing industry, by comparing key EU manufacturing trends and by analysing structural characteristics and the dynamics of production and production factors at national level in the period from 2008 to 2015. The comparison is based on sectoral indicators such as gross value added, labour productivity, change in the volume of production output. The analysis is conducted on manufacturing industry in general, its levels of technological sophistication and its branches. Data for industrial manufacturing are grouped into four levels of technological sophistication: high-technology, medium-high-technology, mediumlow - technology and low-technology. Research results indicate that the Croatian manufacturing industry is lagging behind European manufacturing in terms of its technology structure. Croatian manufacturing sector is being dominated by low-tech and medium low-tech industries, while their share in the EU manufacturing is significantly lower. High-technology and medium-high technology industries have been main drivers of EU’s industrial growth during the recession and postrecession period. On the contrary, in the case of Croatia manufacturing industries with lower technological intensity are recovering most successfully, while production of manufacturing industries with higher technological intensity remains below the pre-crisis level

Lung ventilation in patients with rheumatoid arthritis

Pluća u bolesnika sa sistemskom bolesti vezivnog tkiva predstavljaju zbog svoje strukture pogodno područje za razvoj plućne insuficijencije. Analizirali smo 38 bolesnika liječenih zbog reumatoidnog artritisa. Rendgenogrami intratorakalnih organa u 23 ispitanika ukazali su na signifikantne lezije intersticija pluća koje su lokalizirane obostrano i donjim etažama pluća. Samo u pet ispitanika registrirane su unilateralne lezije pleure. Autori navode da je u stručnoj literaturi bilo izvještaja o plućnim komplikacijama koje su izazvane utjecajem lijekova (zlato, d penicillamin, kortikosteroidi, sulphasalazin). Kompenzatorni mehanizmi preostalih »zdravih« dijelova pluća mogu biti razlogom da u određenom broju slučajeva patomorfološke promjene na plućima nisu praćene i funkcionalnim deficitom plućne ventilacije.Due to their structure, the lungs of the patients with systemic connective tissue diseases are suitable sites for the development of pulmonary insufficiency. A group of 38 patients who had been treated for rheumatoid arthritis was analyzed. In 23 examinees, chest radiographs revealed visible significant signs of pulmonary tissue lesions, located in the lower zones of both lungs. Only five examinees had adheral pleural lesions. Lung function tests showed a restrictive pattern in 18 patients. The authors refer to the literature reports on the pulmonary complications caused by the side-effects of drugs (gold, corticosteroids, penicillamine, sulphasalazine). The compensatory mechanisms of the remaining »healthy« lung parts may influence that in a number of cases morphological pulmonary changes are not accompanied by the functional disorders of lung ventilation

Učinci simvastatina i fenofibrata na malondialdehid i reducirani glutation u plazmi, jetri i mozgu normolipidemičnih i hiperlipidemičnih štakora

The objective of study was to investigate the effects of different doses of simvastatin and fenofibrate on malondialdehyde (MDA) and reduced glutathione (GSH) in the plasma, liver, and brain tissue of male normolipidaemic and hyperlipidaemic rats. Normolipidaemic (Wistar) rats were receiving 10 or 50 mg/kg a day of simvastatin or 30 or 50 mg/kg a day of fenofibrate. Hyperlipidaemic (Zucker) rats were receiving 50 mg/kg/day of simvastatin or 30 mg/kg/day of fenofibrate. Control normolipidaemic and hyperlipidaemic rats were receiving saline. Simvastatin, fenofibrate, and saline were administered by gavage for three weeks. In normolipidaemic rats simvastatin and fenofibrate showed similar and dose-independent effects on plasma and brain MDA and GSH concentrations. Generally, plasma and brain MDA decreased, while brain GSH concentration increased. In hyperlipidaemic rats simvastatin did not affect plasma and brain MDA and GSH concentrations but significantly decreased liver GSH. Fenofibrate decreased plasma and liver MDA but increased brain MDA. In both rat strains fenofibrate significantly decreased liver GSH concentrations, most likely because fenofibrate metabolites bind to GSH. Our findings suggest that simvastatin acts as an antioxidant only in normolipidaemic rats, whereas fenofibrate acts as an antioxidant in both rat strains.Cilj ovog istraživanja bio je istražiti učinke različitih doza simvastatina i fenofibrata na malondialdehid (MDA) i reducirani glutation (GSH) u plazmi, jetri i mozgu mužjaka normolipidemičnih (Wistar) i hiperlipidemičnih (Zucker) štakora. Na prvim dvjema eksperimentalnim skupinama normolipidemičnih štakora simvastatin je primijenjen u dozama 10 ili 50 mg/kg dnevno, a fenofibrat na trećoj i četvrtoj skupini u dozama od 30 i 50 mg/kg/dan. Prva eksperimentalna skupina hiperlipidemičnih štakora primala je simvastatin 50 mg/kg/dan, a druga fenofibrat 30 mg/kg/dan. Kontrolne skupine normolipidemičnih i hiperlipidemičnih štakora primale su fiziološku otopinu. Simvastatin, fenofibrat i fiziološka otopina primjenjivani su oralno tijekom tri tjedna. U plazmi i mozgu normolipidemičnih štakora simvastatin I fenofibrat pokazali su slične i o dozi neovisne učinke na koncentracije MDA i GSH. Općenito, MDA je bio smanjen, a koncentracija GSH bila je povećana. U hiperlipidemičnih štakora simvastatin nije utjecao na koncentraciju MDA i GSH, ali je prouzročio značajno smanjenje GSH u jetri. Fenofibrat je smanjio MDA u plazmi i jetri te povećao MDA u mozgu. U oba soja štakora fenofibrat je značajno smanjio koncentraciju GSH u jetri, vjerojatno zbog konjugacije GSH s nekim metabolitima fenofibrata. Prema našim rezultatima, simvastatin djeluje antioksidacijski samo u normolipidemičnih štakora, a antioksidacijski učinak fenofibrata prisutan je u oba soja

In female rats, ethylene glycol treatment elevates protein expression of hepatic and renal oxalate transporter sat-1 (Slc26a1) without inducing hyperoxaluria

Aim To investigate whether the sex-dependent expression of hepatic and renal oxalate transporter sat-1 (Slc26a1) changes in a rat model of ethylene glycol (EG)-induced hyperoxaluria. Methods Rats were given tap water (12 males and 12 females; controls) or EG (12 males and 12 females; 0.75% v/v in tap water) for one month. Oxaluric state was confirmed by biochemical parameters in blood plasma, urine, and tissues. Expression of sat-1 and rate-limiting enzymes of oxalate synthesis, alcohol dehydrogenase 1 (Adh1) and hydroxy-acid oxidase 1 (Hao1), was determined by immunocytochemistry (protein) and/or real time reverse transcription polymerase chain reaction (mRNA). Results EG-treated males had significantly higher (in μmol/L; mean ± standard deviation) plasma (59.7 ± 27.2 vs 12.9 ± 4.1, P < 0.001) and urine (3716 ± 1726 vs 241 ± 204, P < 0.001) oxalate levels, and more abundant oxalate crystaluria than controls, while the liver and kidney sat-1 protein and mRNA expression did not differ significantly between these groups. EG-treated females, in comparison with controls had significantly higher (in μmol/L) serum oxalate levels (18.8 ± 2.9 vs 11.6 ± 4.9, P < 0.001), unchanged urine oxalate levels, low oxalate crystaluria, and significantly higher expression (in relative fluorescence units) of the liver (1.59 ± 0.61 vs 0.56 ± 0.39, P = 0.006) and kidney (1.77 ± 0.42 vs 0.69 ± 0.27, P < 0.001) sat-1 protein, but not mRNA. The mRNA expression of Adh1 was femaledominant and that of Hao1 male-dominant, but both were unaffected by EG treatment. Conclusions An increased expression of hepatic and renal oxalate transporting protein sat-1 in EG-treated female rats could protect from hyperoxaluria and oxalate urolithiasis

Metal(loid) exposure assessment and biomarker responses in captive and free-ranging European brown bear (Ursus arctos)

We investigated the level of five non-essential metal(loid)s (As, Cd, Hg, Tl, Pb) and nine essential metals (Mg, Ca, Mn, Fe, Co, Cu, Zn, Se, Mo) in hair and blood components of captive and free-ranging European brown bear populations in Croatia and Poland. Metal(loid) associations with biomarkers of oxidative stress (superoxide dismutase, SOD ; glutathione- peroxidase, GSH-Px ; malondialdehyde, MDA) and metal exposure (metallothionein, MT) were estimated in this top predatory mammal. Lead was the most abundant non-essential metal(loid) in both blood and hair, with 4 of 35 individuals having blood levels over 100 µg/L. A positive association was found between Pb level and SOD activity in blood. Free-ranging bears had higher blood SOD activity, Mn, Zn and Cd levels, hair Co, Cd, Tl and Pb compared to captive individuals, while the opposite was true for Mg and hair Ca thereby reflecting habitat and diet differences. With increasing age, animals showed lower levels of SOD activity and certain essential metals. Females had higher SOD activity and blood levels of some essential metals than males. Hair showed a higher Fe and Co level when sampled during the growth phase and was not predictive of non- essential metal(loid) blood levels. The established metal(loid) baseline values will enable future risk assessment in both captive and wild European brown bear populations

Neuroses in patients with chronic rheumatism as one of the lack of motivation to work

Cilj rada bio je analiziranje uzroka neurotičnosti u kroničnih reumatskih bolesnika koji su koristili česta i dugotrajna bolovanja. Ispitana je grupa od 120 bolesnika. Radilo se isključivo o bolesnicima s upalnim i degenerativnim reumatskim bolestima. Bolesnici su koristili u prosjeku 371 dan bolovanja u zadnje 2 godine prije ocjene radne sposobnosti. 46 reumatskih bolesnika (38%) liječilo se istovremeno i zbog psihoneuroze i sličnih stanja, a u daljnjih 19 (16%) bolesnika javljale su se glavobolje. Preostalih 55 bolesnika (46%), uz osnovnu reumatsku bolest, bolovalo je od drugih somatskih bolesti. Iz literature je poznato da se u osoba kod kojih se zbog raznih somatskih bolesti ocjenjuje radna sposobnost, u 27% slučajeva javljaju neuroze. Prema podacima iz analize naših autora, taj postotak neurotičara je u reumatskih bolesnika upadljivo veći i iznosi 46%. Autori zaključuju da su trajna oštećenja lokomotornog aparata, uz nepovoljne radne uvjete, uzrok dugotrajnih bolovanja, te dovode do korjenitih psihičkih promjena i do saživljavanja s bolešću. Posljedice tih stanja su poremećeni socijalni odnosi, te krajnja nemotiviranost za posao.A group of 120 patients was examined. Only inflammatory and degenerative rheumatic diseases were taken into consideration. The everage sick-leaves of the examined patients were 371 days in the last two years prior to the evaluation of their work ability. 55 of these rheumatic patients (46%) were at the same time undergoing treatment for psychoneurosis and similar disorders in addition to their basic rheumatic disease. It is well-known in professional literature that 27"/« of the patients who are subjected to evaluation of their work ability because of their psychosomatic diseases start to suffer from neurosis. According to our analysis the percentage of neurotics is remarkably higher among the patients suffering from rheumatism and it amounts to 46%. The authors come to conclusion that the permanent injuries of locomotor system together with the inadequate working conditions are the causes of protracted sick-leaves, as well as of radical psychical changes of patients who tend to resign themselves to their illness, the results are disturbances in social relations and in the end the complete lack of motivation to labour

Imunohistohemijsko dokazivanje B i T limfocita u mandibularnom limfnom čvoru prasadi eksperimentalno inficiranih virusom klasične kuge svinja

Classical swine fever (CSF) is a highly contagious viral disease of domestic pigs and wild boars with severe consequences on animal welfare, livestock production, trade and national economy. We investigated if colostral antibodies in piglets, originating from sows vaccinated with Chine strain (C-strain) and challenged with CSF virus, affected the distribution of the B and T lymhocites in mandibular lymph nodes. Nineteen 45 days old cross breed pigs of both sexes were divided in three groups. All animals in the first group, originating from sows vaccinated with C-strain vaccine were serologically positive for the presence of specific colostral CSF virus antibodies. The second group consisted of pigs originating from unvaccinated sows serologically negative for CSF virus antibodies. Three healthy pigs serologically negative for the presence of CSF virus antibodies, originating from unvaccinated sows against CSF virus served as a control group. In the group of animals originating from unvaccinated sows against CSF, severe depletion of CD79 positive B lymphocytes was detected. In the group of pigs originating from sows vaccinated with C-strain (CSF virus antibody positive group of pigs), a reduced number of CD79 positive B lymphocytes was detected, but B cells were still present in the periphery of the germinative centres of secondary lymph follicles. There was an increase of the number of CD3 positive cells in the mandibular lymph nodes of pigs with or without maternal antibodies.Klasična kuga svinja (KKS) je infektivno virusno oboljenje domaćih i divljih svinja, koja ima značajan uticaj kako sa stanovišta dobrobiti životinja, tako i sa stanovišta svinjarske proizvodnje, trgovine i nacionalne ekonomije. Želeli smo da ustanovimo da li specifična kolostralna antitela prasadi poreklom od krmača vakcinisanih sa Kina sojem (K soj) vakcinom protiv KKS, utiču na distribuciju B i T limfocita u mandibularnom limfnom čvoru, nakon veštačke infekcije sa virusom KKS. Devetnaest prasadi starosti 45 dana, podeljeni su u tru grupe. Jedinke iz prve grupe poticala su od krmača vakcinisanih K sojem protiv KKS i bila su serološ ki pozitivna na prisustvo specifičnih kolostralnih antitela protiv virusa KKS. Drugu grupu sačinjavala su prasad poreklom od nevakcinisanih krmača protiv KKS, koja su bila serološki negativna na prisustvo specifičnih antitela protiv virusa KKS. Tri zdrave jedinke poreklom od nevakcinisanih krmača, koja su bila serološki negativna na prisustvo antitela protiv virusa KKS predstavljale su kontrolnu grupu. U grupi životinja poreklom od nevakcinisanih krmača protiv KKS, utvrđena je deplecija B limfocita najvećeg stepena. U grupi životinja poreklom od krmača vakcinisani sa K sojem, utvrđeno je izražano smanjenje broja CD79 pozitivnih limfocita, ali su B limfociti i dalje ostali prisutni na periferiji germinitivnih centara sekundarnih limfnih folikula. Broj CD3 pozitivnih T limfocita u mandibularnim čvorovima bio je uvećan u obe grupe eksperimentalno inficiranih životinja sa virusom KKS u odnosu na kontrolnu grupu