Publication at Faculty of Mathematics and Physics |
2014
Abstract
In the current time the Senate has passed legal provision which contains new measures in a realty tax acquisition. In accordance with this provision the former statute of inheritance, gift and realty acquisition tax law will be abolished.
Newly this content will be regulated in a separate law. The main reason is an entirely new conceiving of a realty definition as the new Civil Code enters into force.
The aim of this article is to describe and assess the proposed legislation, new institutes and terminology