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8
Independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units who have, after the expiry of their term of office, not been re-elected as deputies to the Croatian Parliament or members of the representative bodies of local and regional governmental units or whose term of office has been terminated before the expiry of the period for which they were elected shall, within 30 days after the expiry of their term of office or the termination thereof before the expiry of the period for which they were elected, return to the central or, as appropriate, local or regional budget: - any unspent funds received from the central or, as appropriate, local or regional budget for the regular annual financing of their activities; and - the pecuniary amount equal to the market value of any assets purchased by funds received from the central or, as appropriate, local or regional budget for the regular annual financing of their activities. By way of derogation from the provisions of paragraph 2(ii) of this Article, independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units specified in paragraph (1) of this Article may return any assets purchased by funds received from the central or, as appropriate, local or regional budget for the regular annual financing of their activities to, and put them at the disposal of, the Government of the Republic of Croatia or the relevant local and regional governmental unit. The pecuniary amount equal to the market value of any assets specified in paragraph (1)(ii) of this Article shall be determined by the Ministry of Finance according to the market value of such assets at the time when the return of such pecuniary amount is made. Independent deputies, national minority deputies and independent members of the representative bodies of local and regional governmental units specified in paragraph (1) of this Article may, within the period specified in paragraph (1) of this Article, donate for general community purposes any unspent funds received by way of donations, provided that, if such funds have not been received by way of donations, they shall be subject to taxation under special regulations.
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