Cilj rada je predložiti određene dorade u domaćem pravnom režimu za nautički
turizam radi podizanja njegove konkurentnosti. Pomorskopravni odnosi su
specifični zbog međunarodnog karaktera plovidbe i konkurencije pravnih režima
više država u uređenju pravnih odnosa koji proističu iz plovidbe. Zato, sugerira
autor, za ocjenu da li je neka država pomorska nije odlučna dužina ili razvedenost
njene obale, već da li njena vlada razumije specifične odnose vezane za pomorstvo i
da li ih uređuje na način koji omogućuje razvoj pomorske privrede. Europska unija
je prepoznala specifičnost pomorstva i dopustila svojim članicama da urede porezni
sustav za brodarstvo drugačije od općeg poreznog sustava. Sada bi, drži autor,
poseban sustav za uređenje nautičkog turizma trebalo kreirati i za jahte, u kojem
niz odnosa – vezanih za tu djelatnost – treba urediti drugačije od općih odredbi.
Sve to u cilju podizanja konkurentnosti hrvatskog nautičkog turizma, koji se bori
na tržištu Sredozemlja s drugim, posebice za velike jahte, vrlo atraktivnim destinacijama.
U radu se obrađuju administrativne procedure; kabotaža u uvjetima
članstva u Europskoj uniji; porez na dodanu vrijednost na najamninu jahti; boravak
posade jahti u Hrvatskoj; porezi na dohodak i doprinosi članova posade jahte;
porez po tonaži i privremeni uvoz jahti. Posebice se razmatra članstvo Hrvatske
u Europskoj uniji koje donosi prilike, ali i nameće ograničenja za standardne mjere
protekcionizma i intervencionizma koje su povijesno koristile zemlje u razvoju da
dostignu one razvijene. Ovaj je rad dio prijedloga većeg zahvata u zakonodavstvo
za izmjenu određenog broja zakonskih rješenja primjenjivih na nautički turizam,
koja nisu logična ili optimalna za tu gospodarsku granu.The purpose of this paper is to propose amendments to the legal regime for nautical
tourism. Maritime matters are unique because of the international character of navigation,
where legal regimes of a number of states compete for application. The author suggests
that the criterion for considering a nation as a maritime one is not the length of its shore
line, but rather whether its government understands the unique nature of the maritime
industry and regulates it by special laws that promote development of the maritime sector.
The EU has recognised the uniqueness of shipping and allowed its member states
to establish tax regime for shipping outside the general tax law framework. The author
suggests introduction of separate legal regime of yachting which would depart from the
general law in matters that are not well regulated either functionally or optimally therein.
The aim of it would be strengthening the competiveness of Croatian nautical tourism
which competes against some established destinations in the Mediterranean market, particularly
for the large yachts. Croatian membership in the EU has advantages, but some
significant constraints, as well. Namely, Croatia as a developing country is not in a position
to use the historical tools like other developing countries trying to catch up with the
developed ones, i.e. protectionism and interventionism. Even cabotage, which historically
was a monopoly of the coastal states is now open to all subjects of EU member states.
However, there are still some administrative and tax matters to which an EU member state
could adjust within the EU law framework in order to depart from the general law and
be more functional and practical for the nautical tourism industry. The paper deals with
administrative procedures related to yachts sailing and staying in Croatian waters; VAT
on charter hire; tax on crew income, tonnage tax and temporary import of yachts. These
proposed changes are part of a large project aimed at amending maritime law applicable
to yachting and nautical tourism
