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1992, vol. 30, iss. 4, pp. 46-52
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Taxing of habitation right
Oporezivanje stanarskog prava
University of Belgrade, Faculty of Law
Abstract
Tax law is introducing for the first time the Habitation tax, meaning that the right to dwell in an apartment is subject to taxing, despite the fact that the lessee-tenant is not receiving any income on that basis. Author is supporting the legislative solutions on introducing this form of taxing, but insists that the necessary tax benefits should be given and created more favorable conditions for purchase of the habitation right.
Sažetak
Zakon o porezima na imovinu uvodi prvi put porez na stanarsko pravo, podrazumevajući na taj način stambeno pravni odnos kao stvarno pravni odnos, po kome stanar, po osnovu korišćenja stana, plaća državi porez, bez obzira što po ovom osnovu ne stiče prihod. Autor podržava zakonska rešenja o uvođenju ovog vida oporezivanja, s tim da se obezbede potrebne poreske olakšice i stvore povoljni uslovi za otkup stanarskog prava.
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References
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