|
|
Tax aspects of death of natural person
Zouzalová, Hana ; Boháč, Radim (advisor) ; Marková, Hana (referee)
ABSTRACT, KEY WORDS TAX ASPECTS OF DEATH OF NATURAL PERSON Abstract The aim of this thesis is to realize the detailed analysis of the tax impacts of the human death, to identify the inaccuracy of the current legislation and to offer a solution. The analysis of this topic will be given in wider context. The thesis is devided into several chapters. The introductory part deals with the main terms and principles of the succession law which are regulated by the new Civil Code, and the basic principles of the inheritance proceedings. The recodification of the private law in 2014 brought changes in many areas of the law, including the succession law. The new terms and institutes were adopted, the new Code of Inheritance Procedure came into effect and there are some changes in the inheritors' duties concerning the decedent's debts. The most important change in the tax law was the constitution of the fiction that the decedent "lives after his death" until the end of the inheritance proceedings, thus until the moment when the inheritors are confirmed. There is the special person who performs the decedent's duties during the inheritance proceedings, the person administering the decedent's estate. The main part of this thesis deals with the analysis of tax laws. Tax Code Procedure is the principal tax law; the main...
|
guest ::
