Közteherviselés és a visszterhes vagyonátruházási illeték társasági jogi kerülőútjai

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...

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Bibliographic Details
Main Author: Dobos István
Corporate Author: Az új Alaptörvény és a jogélet reformja (2011) (Szeged)
Format: Book part
Published: 2013
Series:Szegedi Jogász Doktorandusz Konferenciák 2
Az új alaptörvény és a jogélet reformja 2
Kulcsszavak:Adóügy - Magyarország, Társasági jog
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Online Access:http://acta.bibl.u-szeged.hu/71298
Description
Summary: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.
Physical Description:81-92
ISBN:978-963-306-142-8
ISSN:2063-3807