The requirements and effects of the SD-3 examination under art. 6 sec. 4 u.p.s.d.

Abstract

An instrumental obligation of taxpayers of inheritance and donation tax is to submit a tax return on the acquisition of goods or property rights SD-3 on time. This obligation does not raise any doubts in the case of the acquisition of taxable property or property rights, but in the case of invoking the acquisition, it is the subject of doctrinal and juridical disputes. Also the „reference” itself, which is part of the hypothesis of art. 6 sec. 4 of the AJDP, there is no established, universally accepted understanding ensuring uniformity of interpretation. The current jurisprudence confirms the persistence of discrepancies in the operational interpretation of the term indicated above, which affects the heterogeneity of court decisions. The negative effect is interpretative relativism depending on the actual circumstances. The consequence may be a violation of the constitutional principle of equality of taxpayers in terms of their obligations and tax burdens. The main goal of this study is to make findings regarding the status of the SD-3 declaration in inheritance and donation tax and the interpretation of the effects of its submission after the deadline. Moreover, the subject is the maturity of the tax return in the event of a tax obligation in accordance with art. 6 sec. 4 of the AJDP.