O ПРИРАЧУНАВАЊУ ПОКЛОНА У ОБРАЧУНСКУ ВРЕДНОСТ ЗАОСТАВШТИНЕ
Including Gifts in the Assessed Value of the Succession Estate

Summary/Abstract: The assessed value of the succession estate is a special mathematical category which is used as the basis for calculating the value of a single compulsory (forced) portion of the succession state; it is also applied in the process of establishing whether the decedent (donor) has violated the forced portion of the succession estate by gratuitous disposition of the succession estate. In this paper, the author focuses on the following issues: which gifts shall be included in the assessed value of the succession estate and which gifts shall be excluded from this calculation; whether it is justifiable to make a distinction between donations which are given to legal heirs and those given to third parties in terms of their inclusion in the assessed value of the succession estate and whether it is possible to settle the forced portion from the value of these gifts; who is consider to be a legal heir and a third party; and whether these legal solutions undermine the legal certainty of the donees.

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