{"id":675,"date":"2025-10-19T17:48:00","date_gmt":"2025-10-19T15:48:00","guid":{"rendered":"https:\/\/ljubenko-i-partneri.ectoris.com\/en\/?post_type=case_law&#038;p=675"},"modified":"2025-10-19T17:48:00","modified_gmt":"2025-10-19T15:48:00","slug":"duznikovo-knjizenje-duga-je-priznanje-duga","status":"publish","type":"case_law","link":"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/duznikovo-knjizenje-duga-je-priznanje-duga\/","title":{"rendered":"Du\u017enikovo knji\u017eenje duga je priznanje duga"},"content":{"rendered":"<p>Prema stavu Vrhovnog suda RH br. Revt-51\/09 u postupku je utvr\u0111eno:<\/p>\n<ul>\n<li>da je sporni iznos evidentiran u posebnim knjigama tu\u017eitelja na dan 16. o\u017eujka 2004.,<\/li>\n<li>da je navedeni iznos u poslovnim knjigama tu\u017eitelja specificiran prema brojevima ra\u010duna, datumu izdavanja, visini pojedinih potra\u017eivanja i vremenu dospije\u0107a pojedinih potra\u017eivanja,<\/li>\n<li>da je u poslovnim knjigama tu\u017eenika evidentiran saldo dugovanja prema tu\u017eitelju u visini spornog iznosa i prema istim pojedina\u010dnim osnovima i iznosima kao u poslovnim knjigama tu\u017eitelja,<\/li>\n<li>da je tu\u017eenik na osnovi izdanih ra\u010duna od strane tu\u017eitelja za sporni iznos ostvario povrat pretporeza,<\/li>\n<li>da tu\u017eenik nije reklamirao niti jedan ispostavljeni ra\u010dun od tu\u017eitelja za sporni iznos, slijedom \u010dega da tu\u017eenik duguje tu\u017eitelju taj iznos prema ispostavljenim ra\u010dunima.<\/li>\n<\/ul>\n<p>Na temelju tako utvr\u0111enih odlu\u010dnih \u010dinjenica ni\u017eestupanjski sudovi zaklju\u010duju da je osnovano potra\u017eivanje tu\u017eitelja prema tu\u017eeniku temeljem izdanih ra\u010duna a za isporu\u010denu robu, usluge prijevoza i zakupninu.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-675","case_law","type-case_law","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.5 (Yoast SEO v19.10) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Du\u017enikovo knji\u017eenje duga je priznanje duga - Ljubenko i partneri - eng<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/duznikovo-knjizenje-duga-je-priznanje-duga\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Du\u017enikovo knji\u017eenje duga je priznanje duga\" \/>\n<meta property=\"og:description\" content=\"Prema stavu Vrhovnog suda RH br. Revt-51\/09 u postupku je utvr\u0111eno: da je sporni iznos evidentiran u posebnim knjigama tu\u017eitelja na dan 16. o\u017eujka 2004., da je navedeni iznos u poslovnim knjigama tu\u017eitelja specificiran prema brojevima ra\u010duna, datumu izdavanja, visini pojedinih potra\u017eivanja i vremenu dospije\u0107a pojedinih potra\u017eivanja, da je u poslovnim knjigama tu\u017eenika evidentiran saldo [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/duznikovo-knjizenje-duga-je-priznanje-duga\/\" \/>\n<meta property=\"og:site_name\" content=\"Ljubenko i partneri - eng\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Procijenjeno vrijeme \u010ditanja\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/duznikovo-knjizenje-duga-je-priznanje-duga\/\",\"url\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/duznikovo-knjizenje-duga-je-priznanje-duga\/\",\"name\":\"Du\u017enikovo knji\u017eenje duga je priznanje duga - Ljubenko i partneri - eng\",\"isPartOf\":{\"@id\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/#website\"},\"datePublished\":\"2025-10-19T15:48:00+00:00\",\"dateModified\":\"2025-10-19T15:48:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/duznikovo-knjizenje-duga-je-priznanje-duga\/#breadcrumb\"},\"inLanguage\":\"hr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/duznikovo-knjizenje-duga-je-priznanje-duga\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/duznikovo-knjizenje-duga-je-priznanje-duga\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Po\u010detna stranica\",\"item\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nova praksa\",\"item\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Du\u017enikovo knji\u017eenje duga je priznanje duga\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/#website\",\"url\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/\",\"name\":\"Ljubenko i partneri - eng\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ljubenko-i-partneri.hr\/en\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"hr\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Du\u017enikovo knji\u017eenje duga je priznanje duga - Ljubenko i partneri - eng","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/duznikovo-knjizenje-duga-je-priznanje-duga\/","og_locale":"hr_HR","og_type":"article","og_title":"Du\u017enikovo knji\u017eenje duga je priznanje duga","og_description":"Prema stavu Vrhovnog suda RH br. 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