Opodatkowanie nieodpłatnego nabycia własności rzeczy i praw majątkowych w prawie podatkowym Polski i Litwy. Wybrane problemy

LTReikšminiai žodžiai: Paveldėjimas; Dovanojimas; Mokesčių subjektas; Mokestinė bazė; Paveldimo turto mokestis; Dovanojamo turto mokestis. Keywords: Inheritance; Donation; Debt collection, subject of taxation; Tax base; Inheritance tax; Gift tax.Reikšminiai žodžiai: Paveldėjimas; Dovanojimas; Skolų išieškojimas; Reguliarus įrašas; Tolesnis įrašas; Subjektas; Apmokestinimo objektas; Mokesčių bazė; Lengvatos ir išimtys; Paveldimo turto mokestis Lietuvos Respublikoje; Paveldėjimo ir dovanojimo mokesčio įstatymas; Inheritance; Donation; Debt collection; Ordinary entry; Further entry; Entity; Subject of taxation; Tax base; Reliefs and exemptions; Inheritance tax in force in the Republic of Lithuania; Act on inheritance and gift tax.

ENThe presented comparisons clearly show that the inheritance tax applicable in the Republic of Lithuania is a simple tax, uncomplicated both in legal and financial scope. Therefore, it does not cause serious practical problems in terms of payment or assessment. Its calculation and assessment are friendly for taxpayers. With respect to this, one should particularly note such solutions as lowering the tax base by 30%, non-deductibility of debts and burdens and the complicated procedure for its determination, respect for the principle of avoiding double taxation, or the fact that a new tax obligation may not occur. This cannot be said about the inheritance and donation tax applicable in Poland. The only thing that can be said in favour of the solutions in force in Poland is that the scope of the discussed tax is wider, which means a number of obtained items cannot be burdened with higher income tax on natural persons. The author envisages this publication as a first in a series of publications that will inform Polish taxpayers, tax authorities and lawmakers of the legal solutions in force within the scope of taxation of gratuitous acquisition of property and property rights in other selected European countries. The Polish Act on inheritance and donation tax is exceedingly complicated, causes tax disputes, does not facilitate establishing correct relations between taxpayers and tax authorities, and undoubtedly also leads to family conflicts. [From the publication]