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(Act No. 151/2001 Coll. amending and supplementing the Act of the Slovak National Council No. 318/1992 Coll. on Heritage Tax, Donation Tax and Real Property Transfer Tax, as amended)
The amendment stipulates that an heir, if being a child of legator or his offspring, a husband of legator, a parent of legator, or any other relative in a direct line, is not a taxpayer.
This act is in force from 1 May 2001.
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