(In)Visible Hand(s)

In this paper, the author discusses the regulatory role of the state and legal norms, in market economy, especially in so-called transition countries. Legal policy, and other questions of the state and free market economy are here closely connected, because the state must ensure with legal norms that economic processes are not interrupted: only the state can establish the legal basis for a market economy. The free market’s invisible hand is acting in questions such as: what is to be produced, how much is to be produced, for whom it is to be produced, how it is to be produced. During the transition period but also in the establishnig EU, the role of legal norms is much more important then it (is) would be expected: problems of transition are more connected with ethics and psychology, then with legislation.Law and economics, legal norms, (de)regulation, State

LEGAL REALISM: THEORETICAL FOUNDATION OF INTERDISCIPLINARY OPENING OF LEGAL SCIENCES

Odabir predmeta istraživanja slijedio je potrebu teorijskog ukazivanja na prisutnost problema u diskrepanciji između društvene stvarnosti i teorijske podloge opisane u zakonima. S obzirom na polaznu ideju autora prema kojoj funkcija pravnih normi ne podrazumijeva samo propisivanje društvenih odnosa, već prije svega legaliziranje, sistematiziranje i sankcioniranje postojećeg stanja do kojega su se društveni odnosi autonomno razvili; postavlja se pitanje koje nije samo problem spoznaje, metodologije i pristupa analizi – zašto se bavimo normama, a ne njihovim ostvarenjem – već i obilježje svakodnevnog života. Upravo teorijska orijentacija pravnog realizma zagovara maximu prema kojoj zakon neka ne bude mrtvo slovo na papiru (paper law) nego pravo u praksi (law in action) kako bi omogućio sustavu da ispuni svoje objavljene ideale. Stoga je cilj ovoga rada predstaviti interdisciplinarnu orijentiranost pravnog realizma čije teorijske ideje o uključivanju različitih istraživačkih alata primarno poteklih iz ostalih društvenih znanosti (prije svega sociologije i ekonomije) mogu pridonijeti odgovorima na pitanja o stvarnom stanju ostvarivanja, kao i interesnoj osnovi proklamiranih ciljeva normativnog okvira društva.The choice of research topic resulted from necessity of theoretical indication to problem of discrepancy between social reality and theoretical basis described in laws. As for the authors’ starting point according to which the function of legal standards does not only imply social relationships prescribing but first of all legalization, systematization and sanctioning of existing state to which social relationships have autonomously developed; there arises the question that is not only a problem of cognition, methodology and approach to analysis but also a feature of everyday life and that is: Why are we dealing with norms and not with their implementation? It is theoretical orientation of legal realism that stands for the maxim according to which a law should not be a dead letter (paper law) but the law in practice (law in action) enabling the system to fufill its proclaimed ideals. Thus the goal of this paper is to present an interdisciplinary orientation of legal realism whose theoretical ideas about inclusion of various research tools, primarily deriving from other social sciences (first of all sociology and economy), can contribute to answering the questions about real state of implementation as well as those aiming at an interest basis of the proclaimed goals of social normative frame

Književnost i revolucije: zbornik radova

The collection of essays "Literature and Revolutions" gathers the contributions of the final conference of the Croatian Science Foundation project (Literary Revolutions IP-01-2018-7020), which took place from 29. XI. to 1. XII. 2022. This book focuses primarily on exploring the legacy of the avant-garde in the literary and social sphere, starting from a contemporary, critical approach to the historical avant-garde in the broader Central European and South Slavic context. Considering the ways in which radical political and poetic changes in the artistic sphere are brought about through literary practices, this collection of articles traces analogous processes and relationships in the historical revolutionary years. In accordance with the aims of the project, the following research questions were posed: What is the relationship between literary revolutions and paradigm shifts: in literary theory and literary history, in models, types, concepts of language and literariness, authorial practices and poetics? Is it possible to redefine and reinterpret the avant-garde as a historical, transhistorical and supranational concept? In addition to developing a theoretical-methodological paradigm for understanding and analyzing concepts of literary revolutions based on the esthetic autonomy of literature, the aim of this book is to grasp the emancipatory potential of literature and the radical changes in poetic expression, especially in relation to the concepts of utopia and optimal projection, according to which the individual literary heresies also develop. The authors of this book pursue these questions about the processuality and continuity of the post-avant-garde literary revolution. By combining their theoretical and methodological interest in avant-garde controversies, revolutions, schools and influences with their interest in the literary text, they offer new readings and interpretations in this book. Their revaluation impulse is reflected in the interpretations of the authors' interventions (Krleža, Ujević, Kamov, Cesarec, Ristić, Marinković, Šinko), the laws of genre (drama, novel, poetry), collective and individual aspirations in the context of the performing arts and ecology, post-Yugoslav literature, postcolonialism and capitalism, feminism and queer theory.Zbornik radova "Književnost i revolucije" okuplja radove proizašle iz završne konferencije projekta Hrvatske zaklade za znanost (Književne revolucije IP-01-2018-7020) koja je održana u Zagrebu od 29. XI. do 1. XII. 2022. Radovi su posvećeni istraživanju nasljeđa avangarde u književnom i društvenom polju, polazeći od suvremenog, kritičkog razmatranja historijske avangarde u širem srednjoeuropskom i južnoslavenskom kontekstu. Uzimajući u obzir načine na koje se unutar umjetničkog polja, prije svega kroz književne prakse, generiraju radikalne političke i poetičke promjene, u zborniku su predstavljeni analogni procesi i odnosi u povijesnim revolucionarnim godinama. U skladu s ciljevima projekta postavljena su istraživačka pitanja: u kojem su odnosu književne revolucije i smjene paradigmi kad je riječ o teoriji i povijest književnosti, modelima, tipovima, konceptima jezika i literarnosti, autorskim praksama i poetikama? Je li moguće ponuditi redefinicije i nova čitanja avangarde kao historijskog, transhistorijskog i nadnacionalnog pojma? Osim razvoja teorijsko-metodološke paradigme za razumijevanje i analizu koncepata književnih revolucija utemeljenih u estetskoj autonomiji književnosti cilj zbornika je evidentirati emancipacijski potencijal književnosti i radikalne promjene u poetskom izrazu, posebno u odnosu prema konceptima utopije i optimalne projekcije prema kojima se razvijaju i pojedinačne autorske hereze. Nudeći odgovore na naznačena pitanja autori radova u zborniku pred sobom imaju procesualnost i kontinuitet književne revolucije nakon avangarde. U svojim tekstovima objedinjuju teorijski i metodološki interes prema avangardnim prijeporima, revolucijama, školama i utjecajima s interesom prema književnom tekstu, a kroz različite teme i predloške, nudeći nova čitanja i interpretacije. Revalorizacijski impuls zbornika vidljiv je u interpretacijama autorskih zahvata (Krleža, Ujević, Kamov, Cesarec, Ristić, Marinković, Šinko), zakona žanra (drama, roman, poezija), skupnih i pojedinačnih poduhvata u okviru izvedbenih umjetnosti i ekologije, post/jugoslavenske književnosti, postkolonijalizma i kapitalizma, feminizma i queer teorije

Književnost i revolucije: zbornik radova

The collection of essays "Literature and Revolutions" gathers the contributions of the final conference of the Croatian Science Foundation project (Literary Revolutions IP-01-2018-7020), which took place from 29. XI. to 1. XII. 2022. This book focuses primarily on exploring the legacy of the avant-garde in the literary and social sphere, starting from a contemporary, critical approach to the historical avant-garde in the broader Central European and South Slavic context. Considering the ways in which radical political and poetic changes in the artistic sphere are brought about through literary practices, this collection of articles traces analogous processes and relationships in the historical revolutionary years. In accordance with the aims of the project, the following research questions were posed: What is the relationship between literary revolutions and paradigm shifts: in literary theory and literary history, in models, types, concepts of language and literariness, authorial practices and poetics? Is it possible to redefine and reinterpret the avant-garde as a historical, transhistorical and supranational concept? In addition to developing a theoretical-methodological paradigm for understanding and analyzing concepts of literary revolutions based on the esthetic autonomy of literature, the aim of this book is to grasp the emancipatory potential of literature and the radical changes in poetic expression, especially in relation to the concepts of utopia and optimal projection, according to which the individual literary heresies also develop. The authors of this book pursue these questions about the processuality and continuity of the post-avant-garde literary revolution. By combining their theoretical and methodological interest in avant-garde controversies, revolutions, schools and influences with their interest in the literary text, they offer new readings and interpretations in this book. Their revaluation impulse is reflected in the interpretations of the authors' interventions (Krleža, Ujević, Kamov, Cesarec, Ristić, Marinković, Šinko), the laws of genre (drama, novel, poetry), collective and individual aspirations in the context of the performing arts and ecology, post-Yugoslav literature, postcolonialism and capitalism, feminism and queer theory.Zbornik radova "Književnost i revolucije" okuplja radove proizašle iz završne konferencije projekta Hrvatske zaklade za znanost (Književne revolucije IP-01-2018-7020) koja je održana u Zagrebu od 29. XI. do 1. XII. 2022. Radovi su posvećeni istraživanju nasljeđa avangarde u književnom i društvenom polju, polazeći od suvremenog, kritičkog razmatranja historijske avangarde u širem srednjoeuropskom i južnoslavenskom kontekstu. Uzimajući u obzir načine na koje se unutar umjetničkog polja, prije svega kroz književne prakse, generiraju radikalne političke i poetičke promjene, u zborniku su predstavljeni analogni procesi i odnosi u povijesnim revolucionarnim godinama. U skladu s ciljevima projekta postavljena su istraživačka pitanja: u kojem su odnosu književne revolucije i smjene paradigmi kad je riječ o teoriji i povijest književnosti, modelima, tipovima, konceptima jezika i literarnosti, autorskim praksama i poetikama? Je li moguće ponuditi redefinicije i nova čitanja avangarde kao historijskog, transhistorijskog i nadnacionalnog pojma? Osim razvoja teorijsko-metodološke paradigme za razumijevanje i analizu koncepata književnih revolucija utemeljenih u estetskoj autonomiji književnosti cilj zbornika je evidentirati emancipacijski potencijal književnosti i radikalne promjene u poetskom izrazu, posebno u odnosu prema konceptima utopije i optimalne projekcije prema kojima se razvijaju i pojedinačne autorske hereze. Nudeći odgovore na naznačena pitanja autori radova u zborniku pred sobom imaju procesualnost i kontinuitet književne revolucije nakon avangarde. U svojim tekstovima objedinjuju teorijski i metodološki interes prema avangardnim prijeporima, revolucijama, školama i utjecajima s interesom prema književnom tekstu, a kroz različite teme i predloške, nudeći nova čitanja i interpretacije. Revalorizacijski impuls zbornika vidljiv je u interpretacijama autorskih zahvata (Krleža, Ujević, Kamov, Cesarec, Ristić, Marinković, Šinko), zakona žanra (drama, roman, poezija), skupnih i pojedinačnih poduhvata u okviru izvedbenih umjetnosti i ekologije, post/jugoslavenske književnosti, postkolonijalizma i kapitalizma, feminizma i queer teorije

Selected issues of abuse of rights in the tax system of the Republic of Croatia

The main purpose of this paper is to analyze the abuses of rights in the Croatian tax system committed by members of capital companies, which were identified during tax supervision. In the context of the above, it should be emphasized that in the Republic of Croatia, in accordance with applicable legislation, members of capital companies are generally not liable for the obligations of the company, which resulted in the possibility of members of these companies to commit a number of abuses. Thus, during tax inspections in the Republic of Croatia, the occurrence of establishing new companies with the aim of transferring profits to them after the previous company over indebtedness which resulted in the company’s inability to settles its short-term and long-term financial obligations to creditors. In order to achieve the purpose of the paper, the authors analyze the legal framework of the Republic of Croatia and its compliance with European Union regulations in the context of abuse of rights in the tax system and the responsibilities of members of capital companies. Special attention is paid to the analysis of individual cases of abuse and their perception through the prism of decisions of Croatian and European courts. In the conclusion of the paper, the authors present suggestions and recommendations for improving the detected problems. Methodologically, the authors collected relevant data in the text using analysis and synthesis, and in the preparation of the paper used a comparative method, inductive and deductive method, and the method of compilation.</jats:p

Odabrana pitanja zlouporabe prava u poreznom sustavu Republike Hrvatske

The main purpose of this paper is to analyze the abuses of rights in the Croatian tax system committed by members of capital companies, which were identified during tax supervision. In the context of the above, it should be emphasized that in the Republic of Croatia, in accordance with applicable legislation, members of capital companies are generally not liable for the obligations of the company, which resulted in the possibility of members of these companies to commit a number of abuses. Thus, during tax inspections in the Republic of Croatia, the occurrence of establishing new companies with the aim of transferring profits to them after the previous company over-indebtedness which resulted in the company’s inability to settles its short-term and long-term financial obligations to creditors. In order to achieve the purpose of the paper, the authors analyze the legal framework of the Republic of Croatia and its compliance with European Union regulations in the context of abuse of rights in the tax system and the responsibilities of members of capital companies. Special attention is paid to the analysis of individual cases of abuse and their perception through the prism of decisions of Croatian and European courts. In the conclusion of the paper, the authors present suggestions and recommendations for improving the detected problems. Methodologically, the authors collected relevant data in the text using analysis and synthesis, and in the preparation of the paper used a comparative method, inductive and deductive method, and the method of compilation.Cilj rada jest analizirati zlouporabe prava u hrvatskom poreznom sustavu koje su počinili članovi trgovačkih društava kapitala, a koje su utvrđene prilikom provođenja poreznog nadzora. U kontekstu navedenoga, valja naglasiti da u Republici Hrvatskoj, sukladno važećoj zakonskoj regulativi, članovi trgovačkih društava kapitala u pravilu ne odgovaraju za obveze trgovačkog društva, što je rezultiralo mogućnošću članova navedenih društava da počine cijeli niz zlouporaba prava. Tako je prilikom provođenja poreznih nadzora u Republici Hrvatskoj evidentirana pojavnost osnivanja novih trgovačkih društava s ciljem prenošenja dobiti na njih nakon što se prethodno društvo prezadužilo, što je rezultiralo nesposobnošću društva da podmiri svoje kratkoročne i dugoročne financijske obveze prema vjerovnicima. Kako bi se realizirao postavljeni cilj, u radu se analiziraju pravni okvir Republike Hrvatske i njegova usklađenost s propisima Europske unije u kontekstu zlouporabe prava u poreznom sustavu kao i odgovornosti članova trgovačkih društava kapitala. Posebna pozornost u radu posvećuje se analizi pojedinih slučajeva zlouporabe te njihova sagledavanja kroz prizmu odluka hrvatskih i europskih sudova. U zaključku rada, autori iznose prijedloge odnosno preporuke za poboljšanje detektiranih problema. U kontekstu metodologije rada, valja naglasiti da su se relevantni podaci prikupili primjenom analize i sinteze, a prilikom izrade rada korištene su komparativna, induktivna i deduktivna metoda te metoda kompilacije