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1992, vol. 30, iss. 4, pp. 46-52
Taxing of habitation right
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.
References
Cnossen, S., Messere, K. (1990) Personal income tax reforms in OECD member countries. in: Cnossen S. i Bird R.M. [ed.] Personal income tax: Phoenix from the ashes?, Amsterdam, itd: North-Holland, str. 24-25
Hiber, D.M. (1982) Prestanak stanarskog prava. Beograd, magistarski rad
Hiber, D.M. (1985) Ugovor o 'zameni stana' i načelo slobode ugovaranja. Pravni život, br. 12, str. 1227
OECD, Committee of fiscal affairs (1990) The Personal Income Tax Base: A Comparative Survey. Paris
Organization for Economic Cooperation and Development (1986) Personal Income Tax Systems under Changing Economic Conditions. Paris, Report by the Committee on Fiscal Affairs, str. 17
Orlić, M.V. (1979) Društveno-ekonomski efekti stanarskog prava. in: Pravni i društveno-ekonomski odnosi u stambenoj oblasti, savetovanje, zbornik radova, Beograd: Savez udruženja pravnika Jugoslavije, str. 18, (prema: Dragor Hiber, Prestanak stanarskog prava, magistarski rad, str. 94)
Savezna vlada Predlog Zakona o porezima na imovinu. Beograd, čl. 5/1/2
Savezna vlada Predlog Zakona o porezu na dohodak građana. Beograd, čl. 11
Stanković, O.D., Orlić, M.V. (1980) Stvarno pravo. Beograd: Naučna knjiga
 

About

article language: Serbian
document type: unclassified
published in SCIndeks: 02/06/2007

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