magistrska naloga
Primož Kramer (Author), Bojan Škof (Mentor)

Abstract

Magistrska naloga celovito analizira davčne vidike prenosa premoženja v primeru smrti v Sloveniji in Veliki Britaniji. Gre predvsem za primerjavo dveh pravnih sistemov v segmentu obdavčitve premoženja, ki se prenaša kot posledica smrti. Pri zakonitem in oporočnem dedovanju v primerjavi s prenosom premoženja na podlagi obligacijskih pogodb z dednopravnimi elementi, v določenih primerih, v različnih časovnih obdobjih prihaja do prenosa posesti in s tem tudi lastninske pravice ter ostalih pravic na premoženju. V magistrski nalogi je kandidat analiziral davčne učinke z vidika teh različnih časovnih trenutkov in poskušal potrditi oziroma ovreči hipotezo, da je mogoče z izbiro načina prenosa premoženja umrle osebe na drugo osebo doseči različne (ugodnejše in težje) davčne obremenitve. Zakon o davku na dediščine in darila kot davčnega zavezanca navaja fizično osebo, ki podeduje premoženje oziroma prejme premoženje na podlagi pogodbe o dosmrtnem preživljanju. Prav tako je po omenjenem zakonu davčni zavezanec tudi fizična oseba, ki prejme premoženje na podlagi darilne pogodbe za primer smrti. Medtem pa navedeni zakon ne omenja drugih dveh obligacijskih pogodb z dednopravnimi elementi (pogodbe o izročitvi in razdelitvi premoženja in pogodbe o preužitku). V magistrski nalogi je podan odgovor na vprašanje ali ti dve obliki pogodb, in prenos premoženja na njuni podlagi, nista predmet obdavčitve oziroma, ali sta obdavčeni z drugimi vrstami davkov in v primeru, da to drži, kakšna je ta davčna obremenitev v primerjavi z obdavčitvijo na podlagi zakona o davku na dediščine in darila.

Keywords

davčno pravo;obdavčitve premoženja;dedovanje;dedno pravo;davki;Slovenija;Velika Britanija;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [P. Kramer]
UDC: 336.22:347.4(497.4+41)(043.2)
COBISS: 4285995 Link will open in a new window
Views: 2713
Downloads: 379
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Other data

Secondary language: English
Secondary title: Tax Aspects of a Property Transfer in Case of Death in Slovenia and Great Britain
Secondary abstract: This Master's thesis holistically analyzes tax aspects of a property transfer in case of death in Slovenia and Great Britain. It is about the comparison of two legal systems in the segment of property taxation which is transferred because of death. In comparison with the transfer of assets on the basis of the contracts of obligation with succession elements, a transfer of ownership and thus a property right is sometimes made in different periods on the grounds of an intestate and a testamentary succession. The inheritance and gift tax act stipulates that a taxable person is a natural person who inherits or receives assets on the basis of a life care contract. The same act also stipulates that a taxable person is also a natural person who receives assets on the basis of a gift contract in the case of death. The inheritance and gift tax act does not regulate other two contracts of obligation with succession elements (a contract of care and maintenance and a contract of extradition and distribution). The master's thesis gives an answer whether the transfer of assets on the basis of those two (not regulated) contracts is also taxable or not. If yes, then what the taxable base in comparison to the taxable base stipulated in the inheritance and gift tax act is.
Secondary keywords: tax;inheritance;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 176 f.
Keywords (UDC): social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;civil law;civilno pravo;commitments;contractual liabilities;bonds;contracts;agreements;
ID: 992345