Page 38 - Studia Universitatis Hereditati, vol. 5(1) (2017)
P. 38
monumental annuity, is envisaged (see bestudia universitatis her editati, letnik 5 (2017), številk a 1 38amount of the state budget, b) 40% of all funds
low: Financing). collected by the system of monument annuity,
hereditati c) long-term loans for long-term reconstruction
Management projects with a special social goal.
Pursuant to Article 96 of the Act on the protec
tion and preservation of cultural goods, the Re Funds from the regional and local self-gov
public of Croatia, the City of Zagreb, the towns ernment budget are used for the protection and
and municipalities may establish institutes for preservation of the cultural heritage in their pos
the management of cultural heritage and the session, for emergency measures, for the heritage
implementation of protection and conservation of local importance, as well as for co-financing
measures or entrust this task to another legal the national protection program.
person. Funds and foundations can be created to
preserve the cultural heritage. For units of local and regional government,
funding sources are: a) municipal, city and coun
Finance ty budgets; b) 60% of the total amount of the
In accordance with the Act on the protection annulment fee collected in the area of the local
and preservation of cultural goods (Articles 22 self-government unit. This resource is exploited
and 108), the owner or proprietor of cultural her by those cities and municipalities in which there
itage, even if they are not the user, provides the are protected entities, and the cumulative re
means for its maintenance and maintenance. sources must be invested in the cultural heritage.
Article 109 of the Act on the protection and Article 114 specifically regulates budget rev
preservation of cultural goods also provides that enues based on the use of cultural property as a
funds for the protection and preservation of cul direct and indirect monumental rent.10 Supervi
tural heritage shall be guaranteed: a) from the sion over the payment of monument rent is made
state budget; b) from the county budget or the by the tax administration.
City of Zagreb, towns or municipalities, name
ly the preventive heritage and cultural heritage The statutory annuity is obligatory for nat
located in the county, the City of Zagreb, towns ural and legal persons for the purposes of col
or municipalities, and in its entirety for the her lecting the funds necessary for the protection
itage of local importance under Article 17 of this and preservation of cultural heritage or for the
Act; c) grants, compensation for concessions, re implementation of the national program for the
cords and funds; d) other sources. protection of cultural heritage, the amount of
which is prescribed by decrees of cities and mu
The protection and preservation of the cul nicipalities. This is compensation paid by eco
tural heritage owned by the Republic of Croa nomic operators for the pursuit of economic ac
tia is financed from the state budget funds, as are tivities in, on or from a cultural heritage. There
the implementation of the national program for is therefore a dual system for determining the
the protection and preservation of cultural herit monument annuity. Monument rent is manda
age, extraordinary costs of maintaining cultural tory for natural and legal persons taxable on in
heritage, urgent measures of protection and con come or profit, but performing an economic ac
servation and compensation to owners due to tivity in immovable cultural heritage, which is
the restriction of ownership rights. protected individually or in the area of the cul
tural and historical whole. Indirect monument
National budget provides finance for pro rent is mandatory for natural and legal persons
jects of protection, conservation, restoration, provided they perform the activities prescribed,
presentation and maintenance of cultural herit regardless of the area or space in which this ac
age, in practice financed through calls from the tivity is performed (Article 114.a of the Act
Ministry of Culture. The sources are: a) a fixed
10 Cf. Jadran Antolović, Spomenička renta: od teorije do hrvatske prakse /
Monument annuity: from theory to croatian practice (Zagreb: Ministar-
stvo kulture Republike Hrvatske, 2006).
low: Financing). collected by the system of monument annuity,
hereditati c) long-term loans for long-term reconstruction
Management projects with a special social goal.
Pursuant to Article 96 of the Act on the protec
tion and preservation of cultural goods, the Re Funds from the regional and local self-gov
public of Croatia, the City of Zagreb, the towns ernment budget are used for the protection and
and municipalities may establish institutes for preservation of the cultural heritage in their pos
the management of cultural heritage and the session, for emergency measures, for the heritage
implementation of protection and conservation of local importance, as well as for co-financing
measures or entrust this task to another legal the national protection program.
person. Funds and foundations can be created to
preserve the cultural heritage. For units of local and regional government,
funding sources are: a) municipal, city and coun
Finance ty budgets; b) 60% of the total amount of the
In accordance with the Act on the protection annulment fee collected in the area of the local
and preservation of cultural goods (Articles 22 self-government unit. This resource is exploited
and 108), the owner or proprietor of cultural her by those cities and municipalities in which there
itage, even if they are not the user, provides the are protected entities, and the cumulative re
means for its maintenance and maintenance. sources must be invested in the cultural heritage.
Article 109 of the Act on the protection and Article 114 specifically regulates budget rev
preservation of cultural goods also provides that enues based on the use of cultural property as a
funds for the protection and preservation of cul direct and indirect monumental rent.10 Supervi
tural heritage shall be guaranteed: a) from the sion over the payment of monument rent is made
state budget; b) from the county budget or the by the tax administration.
City of Zagreb, towns or municipalities, name
ly the preventive heritage and cultural heritage The statutory annuity is obligatory for nat
located in the county, the City of Zagreb, towns ural and legal persons for the purposes of col
or municipalities, and in its entirety for the her lecting the funds necessary for the protection
itage of local importance under Article 17 of this and preservation of cultural heritage or for the
Act; c) grants, compensation for concessions, re implementation of the national program for the
cords and funds; d) other sources. protection of cultural heritage, the amount of
which is prescribed by decrees of cities and mu
The protection and preservation of the cul nicipalities. This is compensation paid by eco
tural heritage owned by the Republic of Croa nomic operators for the pursuit of economic ac
tia is financed from the state budget funds, as are tivities in, on or from a cultural heritage. There
the implementation of the national program for is therefore a dual system for determining the
the protection and preservation of cultural herit monument annuity. Monument rent is manda
age, extraordinary costs of maintaining cultural tory for natural and legal persons taxable on in
heritage, urgent measures of protection and con come or profit, but performing an economic ac
servation and compensation to owners due to tivity in immovable cultural heritage, which is
the restriction of ownership rights. protected individually or in the area of the cul
tural and historical whole. Indirect monument
National budget provides finance for pro rent is mandatory for natural and legal persons
jects of protection, conservation, restoration, provided they perform the activities prescribed,
presentation and maintenance of cultural herit regardless of the area or space in which this ac
age, in practice financed through calls from the tivity is performed (Article 114.a of the Act
Ministry of Culture. The sources are: a) a fixed
10 Cf. Jadran Antolović, Spomenička renta: od teorije do hrvatske prakse /
Monument annuity: from theory to croatian practice (Zagreb: Ministar-
stvo kulture Republike Hrvatske, 2006).
