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
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DOI - Digital Object Identifier
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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
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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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
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e-ISSN
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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
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