ODNOS POSEBNIH REŽIMA SLUŽBENIČKIH RADNIH ODNOSA PREMA OPĆEM SLUŽBENIČKOM I OPĆEM RADNOM ZAKONODAVSTVU - PRIMJER UPRAVE ZA INDIREKTNO OPOREZIVANJE BOSNE I HERCEGOVINE. (Croatian)

RELATIONSHIP OF SPECIAL CIVIL SERVICE RELATIONS REGIMES TOWARDS THE GENERAL CIVIL SERVICE RELATIONS REGIME AND GENERAL LABOUR LAW - EXAMPLE OF INDIRECT TAXATION AUTHORITY OF BOSNIA AND HERZEGOVINA. (English)

In this paper, the authors discuss the relationship between special regimes of civil service relations (police officers, professional military personnel, custom and tax officers) and the general regime of civil service relations. Problems that arise in these cases point to the necessity of establishing a special civil service relations regime and its scope, on one side, and the possibility of subsidiary application of general civil service law (laws on civil service), i.e. general labour law (labour law), on the other side. Employees of the Indirect Taxation Authority of Bosnia and Herzegovina are given as an example of a special civil service regime in Bosnia and Herzegovina. One of the reasons why these employees are the subject of this analysis lies in the fact that they do not represent a homogeneous group of employees - on the contrary, they are composed of tax and customs officials, "employees with a higher education" and the classic type of employees. In this paper, we shall point to the particularities in regulating the status, rights and duties of employees in the Indirect Taxation Authority of Bosnia and Herzegovina, as well as on certain problems in the field of labour relations and normative solutions which deviate from the general regime of civil service relations, to a greater extent than necessary. [ABSTRACT FROM AUTHOR]

Autori u ovom radu razmatraju odnos između posebnih režima službeničkih radnih odnosa (policijski službenici, profesionalna vojna lica, carinski i poreski službenici) i općeg režima službeničkih radnih odnosa. Problemi koji se javljaju u navedenim slučajevima tiču se nužnosti uspostavljanja posebnog režima službeničkih radnih odnosa, kao i opsega te specifičnosti, s jedne strane, te mogućnosti supsidijarne primjene općeg službeničkog zakonodavstva (zakona o državnoj službi), odnosno pravila općeg radnog zakonodavstva (zakoni o radu), s druge strane. Kao primjer posebnog službeničkog režima radnih odnosa u Bosni i Hercegovini naveden je primjer zaposlenih u Upravi za indirektno oporezivanje Bosne i Hercegovine. Jedan od osnovnih razloga zašto su upravo ovi zaposleni bili predmet analize, leži u činjenici da oni ne predstavljaju homogenu skupinu službenika, nego se sastoje od poreskih i carinskih službenika, „zaposlenika sa visokom školskom spremom" i klasičnih zaposlenika. U radu ćemo ukazati na specifičnosti u regulisanju statusa, prava i dužnosti zaposlenih u Upravi za indirektno oporezivanje Bosne i Hercegovine, ukazati na neke probleme u oblasti radnih odnosa, ali i ukazati na neka normativna rješenja koja u većem obimu nego što je to nužno predstavljaju odstupanja od općeg režima službeničkih radnih odnosa. [ABSTRACT FROM AUTHOR]

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