Foundations as Beneficiaries of Freedom of Establishment and Free Movement of Capital in European Union and Croatian Law

U radu se analizira pravni tretman zaklada kao subjekata slobode poslovnog nastana i kretanja kapitala u pravu Europske unije i Republike Hrvatske. U nacionalnim pravima država članica postoje prepreke za prekogranično djelovanje zaklada. One izviru iz različitosti nacionalnih prava, shvaćanja pojma i svrhe zaklada. U radu se analiziraju primarni i sekundarni izvori prava u području tržišnih sloboda. Pod određenim pretpostavkama zaklade mogu biti subjekti tržišnog natjecanja. Analiziraju se odredbe hrvatskog Zakona o zakladama i fundacijama te povezanih propisa. Ukazuje se na moguće nedostatke domaćih zakonodavnih rješenja koja se pokazuju sporna s aspekta ostvarenja tržišnih sloboda.The paper analyses the legal treatment of foundations as beneficiaries of the freedom of establishment and free movement of capital in European Union and Croatian law. There are barriers to cross-border activity of foundations in Member States’ laws. Barriers arise out of heterogeneity of national laws, the concepts and purpose of foundations. The paper analyses primary and secondary law in the area of market freedoms. Under certain conditions foundations can be subject to competition law. Provisions of the Croatian Act on Foundations and related laws are analysed. The paper indicates possible shortcomings of the domestic legislative solutions, which seem to be disputable under rules on market freedoms