Dobos, István: Közteherviselés és a visszterhes vagyonátruházási illeték társasági jogi kerülőútjai. In: Az új alaptörvény és a jogélet reformja, (2). pp. 81-92. (2013)
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Abstract
This paper focuses on the problem of the non-chargeable transformation of business associations and on the question of the assignment of business shares. These company law solutions made it possible to assign the real estate of a business association without imposing real estate transfer tax on the transaction. However, the assignment of real estates through a purchase and sales agreement has been fallen under the real estate tax duty of 10 %. The paper examines the current (after 1st January, 2010) situation regarding the problems mentioned above, and how these company ways, which provided solutions for avoiding the real estate transfer tax could be (and how the current legislation can be) reconciled with the principle of equality of sacrifice.
| Item Type: | Book Section |
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| Other title: | Equality of sacrifice and company law ways of avoiding real estate transfer tax |
| Journal or Publication Title: | Az új alaptörvény és a jogélet reformja |
| Date: | 2013 |
| Volume: | 2 |
| ISSN: | 2063-3807 |
| ISBN: | 978-963-306-142-8 |
| Page Range: | pp. 81-92 |
| Series Name: | Szegedi Jogász Doktorandusz Konferenciák |
| Event Title: | Az új Alaptörvény és a jogélet reformja (2011) (Szeged) |
| Related URLs: | http://acta.bibl.u-szeged.hu/71178/ |
| Uncontrolled Keywords: | Adóügy - Magyarország, Társasági jog |
| Additional Information: | Bibliogr. a lábjegyzetekben ; összefoglalás angol nyelven |
| Subjects: | 05. Social sciences 05. Social sciences > 05.05. Law 05. Social sciences > 05.05. Law > 05.05.01. Law, criminology, penology |
| Date Deposited: | 2021. Jan. 14. 10:15 |
| Last Modified: | 2021. Jan. 14. 10:15 |
| URI: | http://acta.bibl.u-szeged.hu/id/eprint/71298 |
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