PROPOSAL TO AMEND THE LEGAL REGIME FOR NAUTICAL TOURISM WITH A VIEW TO IMPROVING ITS COMPETITIVENESS

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