IMPOZITAREA DEZMEMBRĂMINTELOR DREPTULUI DE PROPRIETATE
TAXATION OF PROPERTY RIGHTS DISMEMBERMENTS

Summary/Abstract: Although the Fiscal Code does not reveal provisions regarding the taxation of the dismemberment of the property right under the marginal title of the same name, we nevertheless identify and subject to analysis, through the present study, two major hypotheses in which the dismemberment of the property right can give rise to a fact generating taxation, the obtaining of income by the natural person, either from the transfer of the usufructuary’s right of use, in accordance with the provisions of Article 83 of the Fiscal Code, or as a result of the dismemberment of the ownership right, by deeds inter vivos or mortis causa, in accordance with the provisions of Article 111 of the Fiscal Code.

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