| Sažetak | U hrvatskom pravnom poretku kamate nisu jedinstveno uređene. Tako je u ovom trenutku na snazi nekoliko zakona koji različito uređuju pitanje kamata. Zatezne kamate su pak uređene dvama zakonima, i to: ZOO i ZFPPN. Jedno od najznačajnijih pitanja kada je riječ o zateznim kamatama je svakako razgraničenje primjene ZOO od ZFPPN prema kriteriju pravnih odnosa na koje se primjenjuju. Da bi se uopće mogla shvatiti pravna priroda zateznih kamata i složenost njihova uređenja, prethodno je potrebno odrediti na koje se kamate odnose i u kojim se situacijama primjenjuje ZOO, a u kojima ZFPPN. Naime, ZFPPN uređuje samo zatezne kamate, te se primjenjuje isključivo u slučajevima poslovnih transakcija koje se odvijaju između poduzetnika te između poduzetnika i osoba javnog prava kada je dužnik novčane obveze osoba javnog prava. ZOO I ZEPPN uređuju stope zateznih kamata i kako se one obračunavaju. Kako bi se na pravilan način razgraničilo područje primjene ta dva propisa valja promotriti definiciju pojma poduzetnika iz ZFPPN i pojma trgovca iz ZTD, a koja je mjerodavna za ZOO. Iako se zatezne kamatne stope izračunavaju različitim metodama, oba zakona rezultiraju jednakom visinom stope zateznih kamata. ZOO se koristi prilikom obračunavanja obveza propisanih zakonom ili za obračun zateznih kamata svih ugovornih strana. S druge strane ZEPPN se koristi pri obračunu zateznih kamata u slučajevima isporuke usluga i dobara između poduzetnika te za isporuke dužnicima kao osobama javnog prava i predstečajnoj nagodbi koja je definirana kao kamata za kašnjenje s plaćanjem. Kamatna stopa je postotak od glavnice prema kojoj se za određeno vrijeme obračunava kamata na glavnicu, te je posebno bitno pitanje njezine visine. Iako zakonske kamate imaju svoj temelj u zakonskoj odredbi, kamatna stopa nije određena zakonskim normama. Zakonskim je odredbama propisan samo način (metoda) njihova izračuna. Govoreći o izračunu kamatne stope zateznih kamata, valja se osvrnuti i na navedene zakonodavne promjene kojima je uspostavljen novi način izračuna kamatne stope, kako zateznih tako i ugovornih kamata, a što je posljedično, utjecalo i na visinu kamatnih stopa. Iz svega navedenog može se reći da su kamatne stope jedno od često mijenjanih područja, kako njihove visine tako i načina obračuna, a zbog stalne i dinamične promjene propisa o obračunu zateznih kamata valja biti oprezan prilikom utvrđivanja koji pravni propis u konkretnom slučaju uređuje zatezne kamate, te precizno utvrditi o kakvom je pravnom odnosu riječ i tko su subjekti takva odnosa, kako bi se izbjegli mogući sudski sporovi. |
| Sažetak (engleski) | In the Croatian legal system, interest is not regulated uniformly. Thus, at the moment, several laws are in force that regulate the issue of interest differently. Default interest is regulated by two laws, namely: ZOO and ZFPPN. One of the most significant issues when it comes to default interest is certainly the demarcation of the application of the ZOO from the ZFPPN according to the criteria of the legal relationships to which they apply. In order to be able to understand the legal nature of default interest and the complexity of their arrangement, it is necessary to first determine which interest rates apply and in which situations the ZOO is applied, and in which ZFPPN. Namely, the ZFPPN governs only default interest, and it is applied exclusively in cases of business transactions that take place between entrepreneurs and between entrepreneurs and persons under public law when the debtor of the monetary obligation is a person under public law. ZOO and ZEPPN regulate interest rates and how they are calculated. In order to correctly delimit the scope of application of these two regulations, it is necessary to observe the definition of the term entrepreneur from the ZFPPN and the term trader from the ZTD, which is relevant for the ZOO. Although default interest rates are calculated using different methods, both laws result in the same default interest rate. ZOO is used when calculating the obligations prescribed by law or for the calculation of default interest of all contractual parties. On the other hand, ZEPPN is used in the calculation of default interest in cases of delivery of services and goods between entrepreneurs and for deliveries to debtors as persons under public law and pre-bankruptcy settlement, which is defined as interest for late payment. The interest rate is a percentage of the principal according to which the interest on the principal is calculated for a certain period of time, and the question of its amount is particularly important. Although legal interest has its basis in a legal provision, the interest rate is not determined by legal norms. Legal provisions prescribe only the way (method) of their calculation. Speaking about the calculation of the interest rate of late interest, it is necessary to refer to the aforementioned legislative changes which established a new way of calculating the interest rate, both late interest and contractual interest, which consequently affected the level of interest rates. From all of the above, it can be said that interest rates are one of the frequently changing areas, both their amount and the method of calculation, and due to the constant and dynamic changes in the regulations on the calculation of default interest, one should be careful when determining which legal regulation governs default interest in a specific case. and precisely determine what kind of legal relationship it is and who are the subjects of such relationship, in order to avoid possible court disputes. |
