Dědická daň v hledáčku Evropské unie
| Title in English | Inheritance Tax in the Viewfinder of the European Union |
|---|---|
| Authors | |
| Year of publication | 2013 |
| Type | Article in Proceedings |
| Conference | Vybrané otázky daňovej politiky Európskej únie a jej členských štátov |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | inheritance tax; European Union |
| Description | The European Union has been expressing for a long time the view that the issue of direct taxes is not the primary subject of its interest. It lets the legislation in given area on the Member States. To this rule, however, there are exceptions. One of the most debated issues is the possible harmonization of income taxes; if not all structural components, then at least a uniform method for determining the tax base. For practical reasons, the harmonization in the field of property taxes is also excluded, except taxes on motor vehicles. However, the European Union thinks taxes on motor vehicles as indirect taxes. At the end of 2010, however, the European Union broke a historic taboo and acceded to the gradual harmonization of inheritance tax. On 15 December 2011 the European Commission adopted a comprehensive package on inheritance tax as a result of problems associated with non-uniform national regulation of inheritance tax in the Member States. The discrepancy in the legal regulation of inheritance tax causes in certain cases double or even multiple inheritance taxation; in certain extreme cases even the entire value may be paid in the inheritance tax. Some States may claim taxing rights on the same property that had already been taxed in another state or tax foreign inheritance more heavily than the local one. Heirs are forced to sell their inherited property to even cover taxes; small companies are facing problems with the transfer of assets in case of the death of his companion. The aim of this paper is using analytical methods to examine the proposals submitted by the authorities of the European Union concerning the efforts of the progressive harmonization/unification of the inheritance tax. An integral part of the work is using comparative methods to compare the legislation of the Member States and to highlight the risks of multiple taxation of a legacy. |
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