hrcak mascot   Srce   HID

Pregledni rad

The system of asssessment in the German tax law

Nikola Mijatović ; Faculty of law, University of Zagreb, Zagreb, Croaita

Puni tekst: hrvatski, pdf (132 KB) str. 97-124 preuzimanja: 1.046* citiraj
APA 6th Edition
Mijatović, N. (2009). Sustav procjene u njemačkom poreznom pravu. Zbornik Pravnog fakulteta u Zagrebu, 59 (1), 97-124. Preuzeto s https://hrcak.srce.hr/32728
MLA 8th Edition
Mijatović, Nikola. "Sustav procjene u njemačkom poreznom pravu." Zbornik Pravnog fakulteta u Zagrebu, vol. 59, br. 1, 2009, str. 97-124. https://hrcak.srce.hr/32728. Citirano 19.09.2021.
Chicago 17th Edition
Mijatović, Nikola. "Sustav procjene u njemačkom poreznom pravu." Zbornik Pravnog fakulteta u Zagrebu 59, br. 1 (2009): 97-124. https://hrcak.srce.hr/32728
Harvard
Mijatović, N. (2009). 'Sustav procjene u njemačkom poreznom pravu', Zbornik Pravnog fakulteta u Zagrebu, 59(1), str. 97-124. Preuzeto s: https://hrcak.srce.hr/32728 (Datum pristupa: 19.09.2021.)
Vancouver
Mijatović N. Sustav procjene u njemačkom poreznom pravu. Zbornik Pravnog fakulteta u Zagrebu [Internet]. 2009 [pristupljeno 19.09.2021.];59(1):97-124. Dostupno na: https://hrcak.srce.hr/32728
IEEE
N. Mijatović, "Sustav procjene u njemačkom poreznom pravu", Zbornik Pravnog fakulteta u Zagrebu, vol.59, br. 1, str. 97-124, 2009. [Online]. Dostupno na: https://hrcak.srce.hr/32728. [Citirano: 19.09.2021.]

Sažetak
The tax base of property taxes is most often the value of property. Since it is not always possible to determine the value of property according to the market criteria, it has to be assessed. The system of assessment in Germany is regulated by the Law on Assessment (Bewertungsgesetz) containing general and special regulations on assessment. Special regulations on assessment are contained in other relevant legislation, such as Law on Income Tax, Einkommensteuergesetz). The Law takes the economic unit as the object of assessment, distinguishing agricultural and forest property, land property and trader’s property. General value, accompanying values, partial and tax balance value as well as income value are recognised as measures for the assessment of the property value. It is pointed out that the unit value is the value establishing the tax base for several forms of tax. In spite of the positive evaluations of the German system of assessment enabling uniform and objective determination of value of the object of taxation, the author criticises the fact that data from 1964, or even 1935, form the basis for assessment.

Ključne riječi
economic unit; measures of assessment; unit value

Hrčak ID: 32728

URI
https://hrcak.srce.hr/32728

[hrvatski] [njemački]

Posjeta: 1.661 *