TAXATION OF REAL ESTATE TRANSACTION OF NATURAL PERSONS

Diplomska naloga obravnava obdavčitev nepremičninskih transakcij fizičnih, torej obdavčitev samega prometa z nepremičninami. Za normalno delovanje družbe ter same države so davki nujni pogoj(condicio sine qua non). Nepremičnina je prostorsko odmerjen del zemeljske površine,skupaj z vsemi sestavinami. Za veljaven prenos lastninske pravice na nepremičnini ( in drugih stvarnih pravic) je potreben veljaven zavezovalen pravni posel. Zavezovalni pravni posel je pogodba iz katere izhaja obveznost prenesti lastninsko pravico. Davek na promet nepremičnin je po OECD klasifikaciji ter tudi po slovenskem pravnem redu premoženjski davek. Obdavčuje premoženje, ki nastaja skozi promet, to je preko prodaje in drugih sorodnih oblik, ki na koncu rezultirajo kot da bi bila opravljena prodaja . Zakon o davku na dediščine in darila uvaja obveznost plačevanja davka na neodplačen prehod premoženja, ki ga prejme bodisi fizična bodisi pravna oseba( diplomska naloga obravnava le obveznost plačevanja fizične osebe). Predmet obdavčitve so dediščine( in zapuščine) in darila. Pri obravnavi nepremičninskih davkov ni mogoče spregledati davka od dobička iz kapitala, ki ga ureja Zakon o dohodnini( v nadaljevanju ZDoh-2), ki obdavčuje tudi promet z nepremičninami. Zakon šteje kot obdavčljive kapitalske dobičke, ki jih zavezanec doseže ob odsvojitvi kapitala. Kapital, ki pride v poštev za potrebe zakona so nepremičnine, vrednostni papirji in lastniški deleži, investicijski kuponi. Materialno pravo se uresničuje preko procesnega prava. Davčni postopek je esencialni inštrument za delovanje davčnega aparata. Davčni postopek so aktivnosti davčnih organov in zavezancev za davek ter drugih oseb, ki so posredno ali neposredno povezani v našem primeru z prometom nepremičnin. Temeljni procesni zakon s področja davčnega prava je Zakon o davčnem postopku (ZDavP-2), katerega določbe se uporabljajo subsidiarno v primerih kadar niso urejene v omenjenih materialnih zakonih. Prav tako se subsidiarno uporabljajo določbe Zakona o splošnem upravnem postopku (ZUP) ter zakona o upravnem sporu (ZUS). V razmerju do ZUP-a ter ZUS-a je ZdavP-2 specialnejši zakon( lex specialis). Davek na promet z nepremičninami v Republiki Hrvaški ureja Zakon o porezu na promet nekretnina. Sama pravna ureditev je v določeni meri podobna z slovensko pa vendarle z določenimi večjimi odstopanji.The tiesis deals with taxation of real estate transactions of natural persons, so the taxation of real estate transfer itself. For the normal functioning of society and the government itself taxes are necessary condition(conditio sine qua non). Real estate is assessed spatial part of the earth\u27s surface, including all of its ingredients. For a valid transfer of title to real estate (and other rights in rem) provision requires a valid bind transaction. Binding transaction is a contract which gives rise to an obligation to transfer title. Tax on real estate transfer is by the OECD classification and also under Slovenian law classified as property tax. Taxing wealth generated through traffic, that is, through the sales and other related forms. The law of tax on inheritance and gifts establishes the obligation to pay tax on the property which is gained free of charge so on the transition of assets received by either a natural or a legal person (thesis only deals with the natural persons). Subject of the taxation is inharitance and gifts. When dealing with estate taxes we can not overlook the tax on capital gains, governed by the Income Tax Act (hereinafter referred to ZDoh-2), which is levied on the transfer of immovable property. The law takes into account gains that person reaches on disposal of capital as taxable capital. Capital which is an object of taxation for the purposes of the tax on capital gains is property, securities and equity shares and share certificates. Substantive law is implemented through procedural law. Tax procedure is an essential instrument for the operation of the tax unit. Tax procedure are the activities of tax authorities and taxpayers and other persons who are directly or indirectly associated in our case with the transport properties. Fundamental procedural law in the field of tax law is the Tax Procedure Act (ZDaP-2), the provisions of which shall apply in cases where the matter is not covered in substantial laws. Tax on real estate in Croatia is regulated by the Law of tax on real property transffer.Statutary provisions are similar to the Slovenian however with certain major deviation