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Inheritance Tax in the Viewfinder of the European Union / Dědická daň v hledáčku Evropské unie

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F12%3A00062420" target="_blank" >RIV/00216224:14220/12:00062420 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Inheritance Tax in the Viewfinder of the European Union / Dědická daň v hledáčku Evropské unie

  • Original language 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 themost 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.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AG - Legal sciences

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2012

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Selected Issues of Tax Policy of the EU and its Member States ? Proceedings of Abstracts / Vybrané otázky daňovej politiky EÚ a jej členských štátov ? Zborník abstraktov

  • ISBN

    9788070979723

  • ISSN

  • e-ISSN

  • Number of pages

    4

  • Pages from-to

    51-54

  • Publisher name

    Univerzita Pavla Jozefa Šafárika v Košiciach

  • Place of publication

    Košice

  • Event location

    Košice

  • Event date

    Jan 1, 2012

  • Type of event by nationality

    CST - Celostátní akce

  • UT code for WoS article