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[title] => Bizaran slučaj splitskog ginekologa - završio na sudu zbog banalne stvari: ‘Nisam kriv, knjigovotkinja mi je rekla...‘
[alias] => bizaran-slucaj-splitskog-ginekologa-zavrsio-na-sudu-zbog-banalne-stvari-nisam-kriv-knjigovotkinja-mi-je-rekla
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Splitski ginekolog, inače zaposlenik KBC-a Split, završio je na sudu kao direktor privatne ginekološke klinike nakon što je poslušao savjet svoje knjigovotkinje.
Kako se i drugima ne bi dogodilo da zbog krivog savjeta knjigovotkinje završe s prekršajnim nalogom Financijske agencije, prenosimo sudski zapis slučaja splitskog liječnika.
Privatna ginekološka klinika u Splitu, koja nema zaposlenih, i njezin direktor-liječnik osuđeni su zbog počinjenja prekršaja iz Zakona o računovodstvu. Naime, do 30. lipnja 2021. godine, u bilo koju poslovnicu Fine ili putem internetskog servisa uz korištenje digitalnog certifikata nisu dostavili bilancu, račun dobiti i gubitka i dodatne podatke za 2020. godinu.
Liječniku je čak prijetila visoka novčana kazna, ali zbog izmjene zakona prošao je, rekli bismo, skoro lišo.
Izrečene novčane kazne iznose 291,99 eura ginekološkoj klinici, a njezinu direktoru 54 eura. Te kazne moraju platiti u roku od 30 dana od pravomoćnosti presude, i to u iznosu od dvije trećine navedenih iznosa da bi se kazna smatrala plaćenom. Klinika i doktor moraju platiti i po 25 eura sudskog postupka.
---
---
Na ročištu održanom u rujnu 2023. godine na Općinskom prekršajnom sudu u Splitu, liječnik se izjasnio da se ne osjeća krivim.
Kazao je kako je točno da Fini nije poslao računovodstvenu dokumentaciju, pravdajući se da mu je knjigovotkinja rekla da je "dovoljno to što je ona poreznoj upravi poslala neku obavijest da je firma u mirovanju", zbog čega nije znao za zakonsku obvezu dostave financijskih izvještaja i drugih potrebnih podataka Fini.
Sud navodi da je Zakonom o računovodstvu propisano da su poduzetnici dužni za statističke i druge potrebe Financijskoj agenciji do 30. travnja tekuće godine dostaviti bilancu, račun dobiti i gubitka i dodatne podatke za prethodnu kalendarsku godinu.
Rokovi su produljeni do 30. lipnja tekuće godine Pravilnikom o rokovima predaje financijskih izvještaja i računovodstvene dokumentacije u posebnim okolnostima, koji je bio na snazi u vrijeme počinjenja prekršaja.
---
---
– Iz izvedenih materijalnih dokaza i obrane okrivljenika proizlazi da su oni počinili opisani prekršaj nedostavljanjem propisane dokumentacije, dok eventualno neznanje za tu obvezu, niti činjenica da je društvo u relevantnom razdoblju bilo neaktivno, ne oslobađa okrivljenike od odgovornosti, jer su se u obavljanju djelatnosti morali upoznati s mjerodavnim računovodstvenim propisima i pridržavati ih se, dok je u slučaju neaktivnosti društva trebalo u propisanom roku dostaviti izjavu o neaktivnosti iz članka Zakona o računovodstvu, što također nije učinjeno, pa ih je valjalo proglasiti krivima za prekršaj i kazniti – obrazložio je sud.
---
---
Za taj je prekršaj u vrijeme njegova počinjenja bila propisana novčana kazna u iznosu od 10.000 do 100.000 kuna za pravnu osobu, odnosno od 5000 do 20.000 kuna za odgovornu osobu poduzetnika, ali su stupanjem na snagu Zakona o izmjenama Zakona o računovodstvu 2022. godine sada propisane za okrivljenike blaže kazne, od 1320 do 13.270 eura za pravnu osobu, odnosno od 660 do 2650 eura za odgovornu osobu.
Kao olakotnu okolnost sud je okrivljenicima cijenio to što su prekršaj počinili s blažim oblikom krivnje, tj. nehajem. Iako su pravna i odgovorna osoba već pravomoćno kažnjavane zbog istovrsnog prekršaja, sud im je na temelju zakona ublažio kazne, procjenjujući da će se i na taj način ostvariti propisane svrhe kažnjavanja.
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Splitski ginekolog, inače zaposlenik KBC-a Split, završio je na sudu kao direktor privatne ginekološke klinike nakon što je poslušao savjet svoje knjigovotkinje.
Kako se i drugima ne bi dogodilo da zbog krivog savjeta knjigovotkinje završe s prekršajnim nalogom Financijske agencije, prenosimo sudski zapis slučaja splitskog liječnika.
Privatna ginekološka klinika u Splitu, koja nema zaposlenih, i njezin direktor-liječnik osuđeni su zbog počinjenja prekršaja iz Zakona o računovodstvu. Naime, do 30. lipnja 2021. godine, u bilo koju poslovnicu Fine ili putem internetskog servisa uz korištenje digitalnog certifikata nisu dostavili bilancu, račun dobiti i gubitka i dodatne podatke za 2020. godinu.
Liječniku je čak prijetila visoka novčana kazna, ali zbog izmjene zakona prošao je, rekli bismo, skoro lišo.
Izrečene novčane kazne iznose 291,99 eura ginekološkoj klinici, a njezinu direktoru 54 eura. Te kazne moraju platiti u roku od 30 dana od pravomoćnosti presude, i to u iznosu od dvije trećine navedenih iznosa da bi se kazna smatrala plaćenom. Klinika i doktor moraju platiti i po 25 eura sudskog postupka.
---
---
Na ročištu održanom u rujnu 2023. godine na Općinskom prekršajnom sudu u Splitu, liječnik se izjasnio da se ne osjeća krivim.
Kazao je kako je točno da Fini nije poslao računovodstvenu dokumentaciju, pravdajući se da mu je knjigovotkinja rekla da je "dovoljno to što je ona poreznoj upravi poslala neku obavijest da je firma u mirovanju", zbog čega nije znao za zakonsku obvezu dostave financijskih izvještaja i drugih potrebnih podataka Fini.
Sud navodi da je Zakonom o računovodstvu propisano da su poduzetnici dužni za statističke i druge potrebe Financijskoj agenciji do 30. travnja tekuće godine dostaviti bilancu, račun dobiti i gubitka i dodatne podatke za prethodnu kalendarsku godinu.
Rokovi su produljeni do 30. lipnja tekuće godine Pravilnikom o rokovima predaje financijskih izvještaja i računovodstvene dokumentacije u posebnim okolnostima, koji je bio na snazi u vrijeme počinjenja prekršaja.
---
---
– Iz izvedenih materijalnih dokaza i obrane okrivljenika proizlazi da su oni počinili opisani prekršaj nedostavljanjem propisane dokumentacije, dok eventualno neznanje za tu obvezu, niti činjenica da je društvo u relevantnom razdoblju bilo neaktivno, ne oslobađa okrivljenike od odgovornosti, jer su se u obavljanju djelatnosti morali upoznati s mjerodavnim računovodstvenim propisima i pridržavati ih se, dok je u slučaju neaktivnosti društva trebalo u propisanom roku dostaviti izjavu o neaktivnosti iz članka Zakona o računovodstvu, što također nije učinjeno, pa ih je valjalo proglasiti krivima za prekršaj i kazniti – obrazložio je sud.
---
---
Za taj je prekršaj u vrijeme njegova počinjenja bila propisana novčana kazna u iznosu od 10.000 do 100.000 kuna za pravnu osobu, odnosno od 5000 do 20.000 kuna za odgovornu osobu poduzetnika, ali su stupanjem na snagu Zakona o izmjenama Zakona o računovodstvu 2022. godine sada propisane za okrivljenike blaže kazne, od 1320 do 13.270 eura za pravnu osobu, odnosno od 660 do 2650 eura za odgovornu osobu.
Kao olakotnu okolnost sud je okrivljenicima cijenio to što su prekršaj počinili s blažim oblikom krivnje, tj. nehajem. Iako su pravna i odgovorna osoba već pravomoćno kažnjavane zbog istovrsnog prekršaja, sud im je na temelju zakona ublažio kazne, procjenjujući da će se i na taj način ostvariti propisane svrhe kažnjavanja.
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[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 10
[alias] => premium_content
)
[10] => stdClass Object
(
[id] => 69
[name] => Exclude comments
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 11
[alias] => exclude_comments
)
[11] => stdClass Object
(
[id] => 70
[name] => Open link in new window
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 12
[alias] => open_link_in_new_window
)
[12] => stdClass Object
(
[id] => 71
[name] => Horizontal crop of the main photo
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 13
[alias] => horizontal_crop_of_the_main_photo
)
[13] => stdClass Object
(
[id] => 73
[name] => No-index
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 15
[alias] => no_index
)
[14] => stdClass Object
(
[id] => 74
[name] => No-cache
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 16
[alias] => no_cache
)
[15] => stdClass Object
(
[id] => 77
[name] => Don't show on the front page
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 17
[alias] => dont_show_on_the_front_page
)
[16] => stdClass Object
(
[id] => 78
[name] => Related on bottom
[value] => ON
[type] => radio
[group] => 9
[published] => 1
[ordering] => 18
[alias] => related_on_bottom
)
[17] => stdClass Object
(
[id] => 79
[name] => Live button
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 19
[alias] => live_button
)
[26] => stdClass Object
(
[id] => 87
[name] => Instant articles
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 28
[alias] => instant_articles
)
[27] => stdClass Object
(
[id] => 91
[name] => S preporučuje
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 29
[alias] => s_preporucuje
)
[28] => stdClass Object
(
[id] => 92
[name] => S voli
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 30
[alias] => s_voli
)
[29] => stdClass Object
(
[id] => 93
[name] => Layout with three photos
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 31
[alias] => layout_with_three_photos
)
[30] => stdClass Object
(
[id] => 94
[name] => Gallery in the article
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 32
[alias] => gallery_in_the_article
)
[31] => stdClass Object
(
[id] => 95
[name] => Required views
[value] => 0
[type] => textfield
[group] => 9
[published] => 1
[ordering] => 33
[alias] => required_views
)
[32] => stdClass Object
(
[id] => 96
[name] => FullHD image
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 34
[alias] => fullhd_image
)
[33] => stdClass Object
(
[id] => 97
[name] => City Select
[value] => (0)
[type] => select
[group] => 9
[published] => 1
[ordering] => 35
[alias] => CitySelect
)
[34] => stdClass Object
(
[id] => 98
[name] => Paid Article
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 36
[alias] => paid_article
)
[35] => stdClass Object
(
[id] => 99
[name] => SD na licu mjesta
[value] => OFF
[type] => radio
[group] => 9
[published] => 1
[ordering] => 37
[alias] => SD_na_licu_mjesta
)
)
12. svibanj 2024 15:25
