NOVA POČINJE POD PRIJETNJOM TUŽBE.
U listopadu 2023. godine, na blogu „Ogulin u srcu““, objavljen je post pod naslovom:
A KAJ OGULINSKI „FIŠKALI“ NIŠ NE VRIDIDU.
U postu je prenesen članak iz vodećeg hrvatskoga portala Index.hr. u kome se proziva Bojan Dadasović, savjetnik i pravni stručnjak, koga je, valjda u nedostatku domaćih "fiškala", angažirao Grad Ogulin. Dadasović je predsjednik Gradskog vijeća Grada Siska.
U Indexu o svemu pišu:
„Dadasovića se sumnjiči da je tijekom 2019. s računa trgovačkog društva plaćao svoje osobne troškove u iznosu od oko 29.400 eura te je izradio 153 nevjerodostojna računa u kojima je naveo podatke različite od onih koje je dostavljao jedinicama lokalne samouprave, trgovačkim društvima i ustanovama.
Također, sumnjiči ga se da je nezakonito s računa trgovačkog društva izuzeo novčani iznos od oko 174.000 eura, oštetivši državni proračun za ukupni iznos poreza na dobit od oko 19.000 eura, kao i jedinicu lokalne samouprave za iznos poreza i prireza na dohodak od kapitala u iznosu od oko 91.000 eura“ navodi Indeks. Evo linka: https://www.index.hr/.../sisacki-hdz-sef.../2503429.aspx
Dadasović se je na sve navode žalio, i Upravni sud je žalbu prihvatio
Presudom Upravnog suda u Zagrebu, Poslovni broj 2025/2023 porezno rješenje Porezne uprave u Sisku kao i porezno rješenje Ministarstva financija poništeni su u cijelosti kao nezakoniti.
Bojan Dadasović od svih medija koji su prenijeli ovu informaciju, traži da se objavi ispravak.
Pa ako imate strpljenja, izvolite.
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Sisak, 27.12.2024.
Predsjednik Gradskog vijeća grada Siska
Bojan Dadasović
Poslovni broj: Usl-2025/2023-14
Republika Hrvatska Upravni sud u Zagrebu Zagreb, Avenija Dubrovnik 6 i 8
U IME REPUBLIKE HRVATSKE
PRESUDA
Upravni sud u Zagrebu, po sutkinji toga suda Željki Babarović, te zapisničarki Suzani Pavić, u upravnom sporu tužitelja "NEOKOD" d.o.o., Sisak, Ulica Brezovičkog odreda 24, kojeg zastupa opunomoćenica Suzana Budišćak-Kupčinec, odvjetnica u Odvjetničkom društvu "Koharić & Budišćak-Kupčinec" d.o.o., Zagreb, Nova Ves 4, protiv tuženika Ministarstva financija Republike Hrvatske, Samostalnog sektora za drugostupanjski upravni postupak, Zagreb, Katančićeva 5, radi poreznog nadzora, dana 23. prosinca 2024. godine,
presudio je
I Poništava se rješenje Ministarstva financija, Samostalnog sektora za drugostupanjski upravni postupak Klasa: UP/II-471-02/21-01/497, Urbroj: 513-04-23- 5 od 31. ožujka 2023. godine i porezno rješenje Ministarstva financija, Porezne uprave, Područnog ureda Sisak Klasa: UP/I-471-02/21-01/42, Urbroj: 513-07-03-21- 98 od 13. listopada 2021. godine.
|| Nalaže se tuženiku naknaditi trošak upravnog spora tužitelju u iznosu od 3.750,00 EUR u roku od 15 dana od dana pravomoćnosti ove presude.
Obrazloženje
Osporavanim rješenjem tuženika Ministarstva financija RH, Samostalnog sektora za drugostupanjski upravni postupak, Klasa: UP/II-471-02/21-01/497, Urbroj: 513-04-23- 5 od 31. ožujka 2023. godine žalba se djelomično uvažava, potom se pod točkom 1. poništava točka II. 1 .c) izreke poreznog rješenja Ministarstva financija Porezne uprave Područni ured Sisak, Klasa: UP/I-471-02/21-01/42, Urbroj: 513-07-03-21-98 od 13.10.2021. godine te točke III.-V. u dijelu koji se odnosi na naprijed navedenu poništenu točku i pod točkom 2. se utvrđuje da se u preostalom dijelu izreke žalba se odbija i rješenje ostaje na snazi, a kojim prvostupanjskim-poreznim rješenjem Ministarstva financija, Porezne uprave, Područnog ureda Sisak Klasa: UP/I-471- 02/21-01/42, Urbroj: 513-07-03-21-98 od 13. listopada 2021. godine je tužitelju utvrđena obveza poreza na dobit, poreza i prireza porezu na dohodak od kapitala i poreza na dodanu vrijednost za 2019. godinu sa kamatama. Pod točkama II.-V. naložena je uplata utvrđenih obveza na za to propisane račune uz nalog za obračun i plaćanje daljnje kamate sve do dana uplate, naloženo je provođenje odgovarajućih
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Poslovni broj: Usl-2025/2023-14
izvršeni tijekom poreznog razdoblja na teret dobiti tekućeg razdoblja, te izuzimanja fizičkih osoba koje obavljaju samostalnu djelatnost iz članka 29. ovoga Zakona od koje se plaća porez na dobit.
Prema navedenoj odredbi članka 66. stavka 1. Zakona o porezu na dohodak, izuzimanje novčanih sredstava za privatne potrebe člana društva se smatra izuzimanjem imovine na koji se obračunava porez na dohodak od kapitala. Dakle u postupku je utvrđeno izuzimanje imovine i korištenje usluga od strane člana društva za njegove privatne potrebe (skrivene isplate dobiti) koje je izvršeno tijekom poreznog razdoblja na teret dobiti tekućeg razdoblja kako je to propisano odredbom članka 66. stavka 1. Zakona o porezu na dohodak te se oporezuje porezom na dohodak od kapitala po osnovi izuzimanja.
Člankom 70.st.2. Zakona o porezu na dohodak, propisano je da se porez na dohodak od kapitala po osnovi izuzimanja imovine i korištenja usluga iz Članka 66. ovoga Zakona obračunavaju, obustavljaju i uplaćuju isplatitelji istodobno s isplatom primitka, kao porez po odbitku, po stopi od 36%.
Na primitak od izuzimanja za privatne potrebe člana društva, društvo Neokod d.o.o., ovdje žalitelj kao isplatitelj bio je u obvezi obračunati, obustaviti i uplatit porez na dohodak od kapitala po osnovi izuzimanja imovine istodobno s isplatom primitka, kao porez po odbitku, po stopi od 36%. (čl. 70. st. 2. Zakona o porezu na dohodak) i to do trenutka podnošenja prijave poreza na dobit (st.3.), a obzirom to nije učinio, pravilno je izvršen obračun poreza na dohodak od kapitala i prireza, u iznosima kao u toč. 1.2.) izreke poreznog rješenja. Razmatranjem zakonitosti pobijanog rješenja ovo tijelo nalazi daje pobijano rješenje sastavljeno sukladno odredbama članka 98. stavak 5. Općeg poreznog zakona, budući obrazloženje rješenja sadrži utvrđeno činjenično stanje, sažetak dokaznog postupka, porezne propise te razloge koji upućuju na odluku danu u izreci pobijanog rješenja.
Kako je prvostupanjsko tijelo pravilno i u dovoljnoj mjeri utvrdilo činjenično stanje, pravilno primijenilo materijalne propise dok iznijete okolnosti nisu od utjecaja na zakonitost rješenja koje je doneseno temeljem potpuno utvrđenog činjeničnog stanja, uz pravilnu primjenu materijalnog i postupovnog prava, to je valjalo žalbu žalitelja odbiti kao neosnovanu te riješiti kao u točci 2. izreke ovog rješenja.
11
lako nije provedeno neovisno sudsko vještačenje Sud je izvršio uvid u priloženo tužitelja vještačenje koje je provelo "Porezno savjetništvo "Filković" d.o.o. iz Zagreba dana 29. ožujka 2024. godine smatrajući ga objektivnim i vjerodostojnim i น kojem se daje mišljenje kako proizlazi da porezno rješenje potvrđeno drugostupanjskim rješenjem nije u cijelosti zakonito odnosno predmetna rješenja nisu utemeljena na pravilno i potpuno utvrđenom činjeničnom slanju, te ista nisu donesena uz pravilnu primjenu materijalnog i postupovnog prava, radi čega posljedično ni utvrđene obveze poreza na dobit za razdoblje 01.01.2019. do 31.12.2019., poreza i prireza na dohodak od kapitala za razdoblje 01.01.2019. do 31.12.2019.. sve s pripadajućim zateznim kamata nisu zakonite odnosno na zakonu osnovane. Zakonito je utvrđena obveza PDV-a za razdoblje 01.01.2019. do 31.12.2019. godine uz pripadajuće zatezne kamate, ali je neosnovano naloženo plaćanje ove obveze radi čega je drugostupanjskim rješenjem u tom dijelu Porezno rješenje poništeno od strane drugostupanjskog poreznog tijela".
Stoga je prema ocjeni suda, osporavanim rješenjima povrijeđen je zakon na štetu tužitelja. Naime, isto proizlazi iz ore navedenog vještačkog Nalaza i mišljenja, a svakako treba uzeti u obzir i navode opunomoćenice tužitelja na raspravi 02.
- 23-
Poslovni broj: Usl-2025/2023-14
prosinca 2024. godine da osnovni dokaz koji ide u prilog tužitelju je uz tužbu priloženi zapisnik tog istog poreznog tijela, područnog ureda Sisak od 27. srpnja 2022. godine, u kojem porezno tijelo utvrđuje da su sve pozajmice koje je gospodin Bojan Dadasović kao direktor Društva uzeo iz Društva, da su sve te pozajmice i vraćene društvu. Dakle, samo porezni tijelo je utvrdilo da nema osnove za utvrđivanje bilo kakve porezne obveze jer su sve pozajmice vraćene. U ovom postupku upravo utvrđuju obvezu na osnovu tih pozajmica, zapravo potpuno netočno i pogrešno utvrđuju činjenično stanje. Nema skrivene isplate dobiti jer su pozajmice vraćene. Tužitelj je još dodao da pozajmica nije osnova za porez već prihod, a na pozajmicu se plaća kamata koju je platio i da je potpuno shizozofreno da na iznos od 300 000 kn plaća milijun kuna poreza.
Slijedom svega navedenog Sud nalazi da je tužitelj prigovorima iznesenim u tužbi i provedenom postupku svakako doveo u sumnju zakonitost osporavanih rješenja pa je stoga usvojio tužbeni zahtjev i poništio prvostupanjsko-porezno rješenje od od 13. listopada 2021. godine godine i drugostupanjsko rješenje od 31. ožujka 2023. godine kojim se žalba djelomično uvažava, potom se pod točkom 1. poništava točka II. 1 .c) izreke poreznog rješenja Ministarstva financija - Porezne uprave Područnog ureda Sisak, Klasa: UP/I-471-02/21-01/42, Urbroj: 513-07-03-21-98 od 13.10.2021. te točke III.-V. u dijelu koji se odnosi na naprijed navedenu poništenu točku i pod točkom 2. se utvrđuje da se u preostalom dijelu izreke žalba se odbija i rješenje ostaje na snazi. Slijedom svega navedenoga sud je na temelju članka 117. stavka 1. Zakona o upravnim sporovima riješio kao u izreci.
Tužitelju je obzirom na potpuni uspjeh u sporu, na temelju članka 144. Zakona o upravnim sporovima i odredbi Tarife o nagradama i naknadi troškova za rad odvjetnika („Narodne novine" broj: 138/2023), dosuđen trošak zastupanja po opunomoćeniku odvjetniku za sastav tužbe - iznos od 1.000,00 EUR (Tbr. 27/1), i za zastupanje na ročištu dana 08. srpnja 2024. godine i dana 02. prosinca 2024. godine za svako iznos od po 1.000,00 EUR (Tbr. 27/2), što je ukupno 3.000,00 EUR, plus 25% PDV-a što je 750,00 EUR, tako da ukupno dosuđeni trošak iznosi 3.750,00 EUR.
U Zagrebu 23. prosinca 2024.
Sutkinja:
Željka Babarović
Dokument je elektroniski potpisan:
Željka Babarovi
Vrijeme potpisivanja:
23-12-2024 12:22:14
2. 1. 2025.
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ester) steroids that have lengthy half-lives. With Out a kickstart
or frontloading, you may be ready weeks to see outcomes with steroids like Deca-Durabolin and Equipoise, that are well-known for their lengthy half-lives.
The elimination half-life of every steroid you intend to use in your cycle will decide how
often you should take your dosage, whether or not that be your complete weekly dosage or,
in some cases, splitting the dose into a number of administrations every week.
So, you'll find a way to see the significance of familiarity with every compound’s half-life,
even if you’re going with just a single compound cycle. For efficiency enhancement, we will rarely wish to wait until the steroid’s half-life is reaching a
detailed level, as that’s when you’ll experience a drop in blood levels of
the steroid and a decline in constant efficiency effects.
Nevertheless, the method of esterification (attachment of
an ester) is maybe essentially the most crucial think about a steroid’s half-life.
The bonded ester controls the pace at which the hormone is released into your body after injection.
This is a excessive dose over an extreme period
of time, even by bodybuilding standards. Also,
there is not a risk of gynecomastia on Anavar as
a result of a lack of aromatization exercise. LDL ranges also increased in every of the groups, at an identical fee to the drop in HDL.
HGH might further increase jaw size by way of acromegaly while also growing the scale of the skull, feet, nostril,
and arms. Having visible veins is desirable for a lot of bodybuilders, making a more ripped
and impressive physique. This can lead to thinning of the hair
(or loss of it) on the scalp but growth in other areas of the physique.
We have found testosterone to have a profound effect
on well-being, with excessive levels growing dopamine ranges (a neurotransmitter that
makes you're feeling happy). Several MMA fighters, sprinters,
baseball gamers, Olympic athletes, and others have
been found to have the above substances of their techniques.
Thus, compounds like testosterone, Anavar, and Deca Durabolin are prescribed
by medical doctors for osteoporosis, cachexia, and hypogonadism.
Bodybuilders from the Golden Era significantly used this to their advantage, coaching for several hours each day and producing substantial muscle hypertrophy (size).
Examples in male users include zits, breast development
(gynaecomastia), and erectile dysfunction.[1] Male customers of steroids are additionally 2.four times more doubtless than non-users to
be infertile. Steroid use to enhance power, athletic efficiency, or look is taken into account steroid
abuse.[4] There aren't any medical or therapeutic benefits to the excessive doses required
to attain these effects, and the dangers of adverse consequences are significant.
In this regard, escalating attention has focused on the potential position of steroid hormones
on LV progress responses.
If you’re experiencing signs of low testosterone, go to see
your physician. Regular levels of testosterone are important for
growth and general wellbeing. Muscle and Brawn is a coaching
enterprise dedicated to the artwork and science of bodybuilding, with a
specific emphasis on advanced techniques in hormone optimization, peptide remedy, anabolic enhancements, and complete
biohacking strategies.
It’s like being on an emotional sugar rush, feeling invincible and unstoppable.
Whereas this would possibly sound interesting, it often results in poor decision-making and
dangerous behaviors. After all, when you feel like you are able
to do something, you might just try to.
It’s true that utilizing sure steroids in small amounts under medical
supervision won’t harm you. However, using giant amounts
of anabolic steroids for a long period of time can do you real harm.
Athletes take human growth hormone, additionally called somatotropin, to construct
more muscle and do higher at their sports.
Nonetheless, some varieties are available over the counter, such as low dose topical hydrocortisone for skin rashes and bug bites,
in addition to nasal sprays for allergy symptoms.
Division of Defense, in addition to to be
used by competitive athletes throughout a quantity of sports organizations,
including the NCAA. Some individuals will tell you that because SARMs are choosy about
which receptors they unlock, they don’t have unfavorable unwanted effects.
Norbolethone was developed in 1966 but it was never commercially marketed.
Steroids may give young athletes the sense that they're stronger and extra athletic,
but the risks are too dangerous. Steroids promise daring outcomes, however there's little proof that
they ship them. However they will hurt growing children — with some of these unwell results not more probably to flip up until
years later. Steroid tests are generally ordered to detect
the presence of APEDs in your system, however they may
also detect certain corticosteroids, too.
Some examples of anabolic steroids are nandrolone, oxandrolone, oxymetholone, stanozolol, and trenbolone acetate.
With structural modifications to testosterone, the anabolic
results of androgens could be enhanced but, even so, these
can't be divorced totally from their androgenic
effects. Therefore, a extra correct time period for anabolic steroids is anabolic–androgenic steroids,
but, for simplicity, the shorter term is used inside this paper.
How an anabolic steroid may affect androgen receptor conformation and interaction with explicit
coregulators is of apparent curiosity, as such information could eventually
offer a further mechanism for anabolic–androgenic dissociation. The world of sports activities has lengthy been a stage for human achievement, where athletes push their physical and psychological limits to realize greatness.
Clearly, hormone alternative remedy is the commonest use
of testosterone. Anabolic-androgenic steroids (AASs) have many other
potential clinical uses.
References:
PedsElite: https://pedselite.com/testosterone-propionate-half-life/20099/
or "stacks" at doses twofold to fourfold larger than medically beneficial, but lower than a third described the risk with AAS
use with most unwanted side effects characterised as "mild" (Cordaro et al., 2011).
Uniquely, this study cross-referenced marketed chemical names with online chemical databases
and decided many products to be counterfeit (Cordaro
et al., 2011). In contrast to the findings in the current research, only one site provided a refund or reshipment in the event of customs seizure,
and two websites required a minimal amount for shipments to military (APO/AE) addresses (Cordaro et
al., 2011). Related to the present outcomes,
many sites displayed disclaimers endorsing individual duty for compliance with local legal guidelines governing AAS consumption (Brennan et al.,
2013). Curiously, many discussion boards recognized sites that reliably delivered bought AAS products and those selling counterfeit
merchandise, suggesting the sale of counterfeit
AAS over the Web is an ongoing issue (Brennan et al., 2013).
Regardless, persistent AAS-induced hypogonadism has been reported within the literature in several cases (65, 178).
Future research is required to delineate the AAS cycle options or affected person traits that
hinder restoration and result in partially reversed,
extended, or persistent hypogonadism. As instructed by Baxmann et al.
(166), measuring serum cystatin C might be more dependable to estimate GFR in wholesome people with greater muscle mass and potential gentle kidney impairment.
Cystatin C is a protein that's produced by all nucleated cells and is freely filtered at the glomerulus.
In Contrast with serum creatinine, serum cystatin C concentrations are much
less affected by age, intercourse, race, and, most importantly, muscle mass (167).
One examine thus far has investigated the impact of excessive dosages of AAS
on serum cystatin C concentrations (168).
Oils are used as a end result of as quickly as an ester group
has been added to testosterone, it turns into less soluble in water and extra soluble in oil.
To avoid ache and irritation, rotate your injection websites every time,
and don’t inject into the same muscle without letting it recover.
When it comes to the most effective location on your Steroid Safety Practices: https://pedselite.com/17-alpha-alkylation-effective-oral-steroids-such-as-dbol-steroid-anavar-winstrol/29935/
injections – as a beginner, it’s typically really helpful to start out at
one of many largest muscular tissues – the buttock space.
The top proper or left area is the gluteus maximus muscle and will be the least painful location. Different dietary supplements
will give you the results you want in comparability with
what works for different guys, but most individuals will want to take these dietary
supplements for the entire year.
In humans, abuse can lead to coronary heart disease, sexual and reproductive problems, immunodeficiencies, liver injury, stunted growth, aggressive behaviour, susceptibility to connective
tissue injury, and (in females) irreversible masculinization. In horses, for example, anabolic steroids may
cause liver damage and weakening of the tendons and may
end up in decreased testis size and sperm production in stallions and altered reproductive biking in mares.
Clinicians and family medical doctors ought to be aware of AAS adverse results, in order to examine AAS use in excessive threat sufferers, especially in young athletes [121].
In this regard, cardiac imaging may be a helpful software to
assess the presence of subclinical morphological cardiac alterations in AAS abusers.
In addition, recent research reported that miRNAs may play a task in multiple human diseases together
with AAS antagonistic results, suggesting a potential role of these markers
in identifying serum or tissue biomarkers with anti-doping potential.
One Other good factor about brief cycles for
superior users is the potential of recovering quicker following the
cycle and with the ability to start one other cycle sooner, however this could only be carried
out with consideration and caution. While these are unconventional cycle protocols and
should solely ever be considered by essentially the most advanced users, they provide a way of
fast-tracking results for someone who completely understands why these superior
cycles could be used. Once More, follow the 1 Vial Testosterone Cycle above and substitute the Take A Look At with Deca.
The cycle runs for only eight weeks, enough for Deca to work to its maximum effect.
Dianabol is run for the first six weeks only (first forty days of the cycle), with Testosterone for eight weeks.
Now you’re ready to get into the beginner’s 500mg weekly testosterone-only
cycle. Enanthate or Cypionate are the most effective testosterone esters in this cycle, so you’ll want two 10ml bottles of either.
As we wrap up our exploration of anabolic steroids, it’s necessary to revisit a few
of the key insights we’ve gathered alongside the means in which.
Understanding the variations between anabolic, androgenic,
and estrogenic properties is important for anyone who
desires to navigate the complexities of steroid use—whether for medical reasons or athletic enhancement.
From my expertise, I’ve seen associates who had been only targeted on the anabolic facet overlook the possible androgenic and estrogenic repercussions, resulting in struggles they didn’t anticipate.
In abstract, by understanding the key differences between anabolic, androgenic, and estrogenic properties, you presumably can better navigate the advanced world of
anabolic steroids and make decisions that align together with your individual targets
and health issues. I know from personal experience and observation that
some people try to management the results of estrogen by taking drugs called aromatase
inhibitors. For example, one of my associates took these to do away
with gasoline and lower his danger of gynecomastia, and so
they labored. Finally, understanding about estrogenic qualities makes it clear how necessary it is to keep
hormones in balance.
It could additionally be fairly revealing to ask why a muscular physique is so essential for the affected
person and why he's even prepared to make use of medicine
for it. It could also be of help to discover whether or not there's a low
vanity or a distorted self-image that must be addressed. Lastly, we
ask the patient if they have ever reflected on the attainable well being penalties of
their abuse, now and in the future.
AASs effects are strictly depending on AR presence and distribution, suggesting an AASs affect on the male reproductive system.
Anabolic androgenic steroids (AAS) are a number of
the commonest medicine used amongst athletes, regularly in combination with resistance coaching, to improve
physical efficiency or for aesthetic purpose. A nice variety of scientific reviews showed the detrimental
results of anabolic androgenic steroids on totally different organs and tissues.
In this literature review, we analyzed the AAS-mediated carcinogenicity, focusing on Leydig cell tumor.
Steroids are an artificial type of testosterone,
a intercourse hormone naturally produced by men and women alike.
A subsequent 15-month Li microdosing study reported stabilization of cognitive operate in people with AD
(Nunes et al., 2013). Accordingly, GSK3 inhibitors underneath development for substance use problems also could have
potential for decreasing danger for creating AD/ADRD. In neuronal tradition, morphine upregulates GSK3β exercise (Masvekar et
al., 2015), which might contribute to increased tau-P levels in opioid customers.
Opioids additionally suppress T levels in males (Mendelson et al.,
1975; Bliesener et al., 2005; Hallinan et al., 2009; Duarte et al., 2013;
Cepeda et al., 2015; Huang et al., 2016a; Raheem et al., 2017;
Rubinstein and Carpenter, 2017; Yee et al., 2018) and E2 ranges in women (Daniell, 2008).
The prevalence of opioid-induced hypogonadism has been estimated at higher
than 50%, prompting the recommendation that opioid customers be screened for hypogonadism (Hsieh et al., 2018).
In our research of long-term AAS customers cited above (Kaufman et al., 2015),
we also acquired proton [1H] magnetic resonance spectroscopy (MRS) scans of dorsal anterior
cingulate cortex.
References:
How Many Hgh Injections Should I Take (A-Taxi.Com.Ua: https://a-taxi.com.ua/user/batskill1/)