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

Kód výsledku v 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>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AG - Právní vědy

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

—

Počet stran výsledku

4

Strana od-do

51-54

Název nakladatele

Univerzita Pavla Jozefa Šafárika v Košiciach

Místo vydání

Košice

Místo konání akce

Košice

Datum konání akce

1. 1. 2012

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

—