INHERITANCE TAX. NEGATIVE ASPECTS
INHERITANCE TAX. NEGATIVE ASPECTS

Summary/Abstract: This study aims to analyse the extent to which the tax legislator respects the constitutional guarantees of the right to inheritance by imposing a 1% inheritance tax if the partition of the estate is not completed within 2 years of the de cuius' death. We believe that we are in the presence of a phenomenon of erosion of the right to inheritance and implicitly of property, by „excessive” taxation of property, an aspect that cannot be ignored. In this context, this paper highlights the negative aspects of this type of taxation introduced by the tax legislator.

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