The Duty to Properly Report Gifts and Inheritances: The Legal Nature and Formal Aspects of Taxpayer Obligations

Abstract

The article analyses the legal nature and the consequences of failing to comply with the obligation to report the acquisition of the ownership of property or property rights, which serves as a condition for exercising the subjective exemption in inheritance and donation tax. A critical analysis is conducted on the excessive formal rigour of tax authorities, which in practice leads to a restricted realisation of the immediate family’s statutory right to protect their assets.

The paper discusses the classification of the SD-Z2 form, highlighting the significant procedural consequences of various positions regarding the rectification of formal defects or errors in the notification. The analysis also covers technical barriers to applying the notification template, with a specific focus on donations made from joint marital property and multi-stage acquisitions. By referring to constitutional axiology, including the principle of proportionality and the principle of trust in state authorities, the article formulates postulates aimed at liberalising formal requirements and unifying the interpretative approach in the spirit of the primacy of the statute’s social purpose over its technical dimension.