NEW REGULATION ON FOUNDATIONS IN CROATIA: ECONOMIC ACTIVITIES AND OTHER ISSUES

Dana 30. studenoga 2018. u Narodnim novinama br. 106/18. objavljen je Zakon o zakladama. Ovaj Zakon stupa na snagu 1. ožujka 2019. Njime se jasno naglašava da je zaklada neprofitna pravna osoba bez članova, da se njena imovina, kao dominantni element supstrata njene pravne osobnosti, ne može dijeliti zakladnicima, članovima tijela zaklade, zaposlenicima ili s njima povezanim osobama. Osnovna imovina zaklade može se uvećavati, kroz negospodarske i gospodarske djelatnosti u cilju ostvarivanja svrhe zaklade. Kada obavlja gospodarsku djelatnost na tržištu tada zaklada, kao i druge neprofitne organizacije (npr. udruge, ustanove) djeluje kao poduzetnik poštivajući stroga pravila Europske unije o tržišnom natjecanju. Kako do vremena sačinjavanja ovog rada nije postojalo dovoljno praktičnog iskustva da bi se spomenute novine analizirale s kritičkog aspekta, cilj je na temelju de lege lata analize dati prijedloge tumačenja određenih odredbi kako bi iste bile jasne i razumljive.On November 30, 2018, in Official journal no. 106/18, the Law on Foundations was published. This Law will enter into force on March 1, 2019. It clearly emphasizes that the Foundation is a non-profit legal entity without members, that its property, as the dominant element of the substrate of its legal personality, cannot be shared with treasurers, members of the fund’s bodies, employees or with them people. The basic property of the foundation can be increased, through non-economic and economic activities in order to achieve the purpose of the foundation. When performing an economic activity on the market then the foundation, as well as other non-profi t organizations (e.g. associations, trusts) acts as an entrepreneur in compliance with the strict rules of the European Union on competition. Since there was not enough practical experience to analyse the subject in hand from a critical point a view, the aim is to make suggestions for the interpretation of certain provisions in order to make them clear and comprehensible on the basis of de lege lata analysis