2007 Finance Act: Reintroduction of inheritance and gift tax.
This circular aims to provide clarifications regarding the taxation of mortis causa transfers and other acts free of charge inter vivos, in light of the provisions of Decree Law no. 262 (Connected) of 3 October 2006, published on the same date. in the Official Gazette 230 and converted, with amendments, by Law 286 of 24 November 2006, published in the Official Gazette no. 277 on November 28, 2006 and by the provisions of the 2007 Finance Law.
Topics index
- Brief Regulatory Excursus;
- Current legislation.