Heirs' responsibility for the decedent's tax debts in the Republic of Slovenia

In this paper the author discusses the Slovenian tax rules on the responsibility of heirs for tax debts that their ancestors (decedents) had at death and also tax debts of the estate. Generally the heirs must fulfil all of them, but two groups of exceptions exist. The first one consists of exception...

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Permalink: http://skupni.nsk.hr/Record/nsk.NSK01001055262/Description
Matična publikacija: Hrvatska i komparativna javna uprava (Online)
19 (2019), 2 ; str. 259-281
Glavni autor: Podlipnik, Jernej (Author)
Vrsta građe: e-članak
Jezik: eng
Predmet:
Online pristup: https://doi.org/10.31297/hkju.19.2.4
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