文章基本信息

标题：FINANCIAL LAW QUESTIONS ON THE TRANSFER AND UTILISATION OF REAL ESTATE
本地全文：下载
作者：Éva ERDŐS ; Zoltán VARGA
期刊名称：Lex et Scientia
印刷版ISSN：1583-039X
出版年度：2019
卷号：XXVI
期号：1
页码：51-67
出版社：University of Bucharest and Nicolae Titulescu University
摘要：In our article we analyze the transfer and utilization of real estate from a financial point of view. After the introduction we clarify the main elements of the theme. We overview the basic concepts of the following acts: personal income tax, act on duties, and on local taxes. Then we focus on the tax aspects of the transfer of real estate, especially on the definition of real estate and property rights in the Act on Personal Income Tax and to the determination of the income and profit from real estate transfer from the perspective of personal income tax, on the basis of personal income tax and on the tax rate. We examine the tax reliefs and exemptions for real estate transfers, historically, and under the effective law. In the second part of the article we deal with some issues of the real estate transfer from the aspect of duties, with the duty to be paid in case of the free transfer of the property and its antecedents. Secondly with the regulations of duties related to properties in case of onerous transfer of estates. The third main part is the tax law of short and long-term housing (Airbnb), the taxation of apartment and house rentals and finally taxation of short time apartment and holiday resort rentals..
关键词：taxation; real estate; apartment; market value; short and long time housing (airbnb).