Pregledni rad
The system of asssessment in the German tax law
Nikola Mijatović
; Pravni fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska
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
Datum izdavanja:
26.2.2009.
Posjeta: 2.485 *