“In the CES, I was guided as a guide by profession. I got an invitation from them – so they offered me a foreign language learning program whose course started in early November 2018, which I accepted and traveled over 70 kilometers every working day for a month and a half to attend lectures. At the beginning of January 2019, I was greeted by a cold shower – I was told that as a tourist guide I was losing all rights and asking for a refund. So, I am put in front of a wall: I am not allowed to continue my education, I lose the right to take exams and all the lectures I have attended so far and all my efforts fall into the water”, Explains Anita Vukoja. “Who will compensate me for a month of regular foreign language attendance and those 70 kilometers that I traveled every working day at my own expense? And now I am required to return the money and pay for the course, which costs eight thousand kunas, and I am an unemployed person.” We have previously written about illogicality and multiple interpretations Of the Law in defining the status of a tourist guide as a self-employed person. As we can see, the inconsistency of this different interpretation of the law within the same institution sounds like a “broken phone” and the story spins in a circle. However, the matter must be taken seriously because these are unemployed people who have been denied the basic rights prescribed by the Labor Market Act. Anita Vukoja contacted us in the editorial office with a similar experience, whose story we are transmitting in its entirety. In the case of Anita Vukoja, the above request for income taxation was not submitted because she is unemployed, ie she does not earn income, but for some reason she is still registered as a person with a free profession and thus does not exercise CES rights. TOURIST GUIDES ARE CONSIDERED A FREE OCCUPATION AND HAVE NO RIGHTS AS UNEMPLOYED PERSONS “I also contacted the ombudswoman and sent letters to 3 ministries, and the CES does not know which ministry is in charge of them. On the one hand I hear that it is the Ministry of Tourism, and on the other hand they say it is the Ministry of Labor. They spin in a circle and tell one and the same story”, Explains Anita. “I do not want anyone to get into the problems I have run into, but I want to protect myself and others and I just want to point out that he does not treat all professions equally”. Having contacted the CES, but also the Association of Croatian Tourist Guides and the Association of Tourist Guides Liburnia, we can conclude that the law is either misinterpreted by the CES or there are contradictions in the rules of self-employment. Article 29, paragraph 2 of the Income Tax Act states that a free profession means an independent activity of tourist workers. However, in order for a tourist guide to be considered independent, Article 39, paragraph 6 of the Act stipulates that a person is obliged to submit a request to change the method of determining and taxing income “at the beginning of income, at the beginning of the activity or by the end of the current year. “. Accordingly, a person who does not perform an activity is not obliged to register a self-employed activity before starting to perform the activity or before starting to generate income. EVERYONE WHO HAS PASSED THE EXAM FOR A TOURIST GUIDE IS CONSIDERED SELF-EMPLOYED? RELATED NEWS: Anita Vukoja In order to get a reasonable explanation of the situation, Anita Vukoja contacted the CES Zadar Regional Office. In its response, the institution refers to the Law on the Provision of Tourism Services, which states that a tourist guide, in order to provide tourist guide services, must be entered in the central register for catering and tourism services. Furthermore, the explanation of the institution points out that according to the Labor Market Act, an unemployed person is, among other things, a person who does not have a registered free profession. However, since tourist guides are entered in the said register, they are not considered unemployed under this law, although they do not have a registered trade, enterprise or freelance occupation.