דיני מיסים מוקשי מס בעסקאות נדלן

  • Published on
    11-Aug-2015

  • View
    61

  • Download
    4

Embed Size (px)

Transcript

<ol><li> 1. </li><li> 2. " " " " 5050 :: 89.( )4848 :: .. (------ </li><li> 3. " " " " - - 100%100%--; " ; " / / / / " " ; ; , , ;; ; " ; " </li><li> 4. " " " " / / / ; / / / - - ]" " 9412/039412/03" ; " " ; " [/ / / / - / :: + " / / 2892; / : / 17/39 ; " ; : . ; ; </li><li> 5. " " " " / / ] 20% [ ]44%.[ :, , , , , , , , , , , . . </li><li> 6. , , , - . , . - . . - " " - . , , . . , . , , " " " " </li><li> 7. , . , , . , . , . " " . , , , , , , : . . , " " " " </li><li> 8. : " " : " " 92: 1:3.5. . 25%/ . . . 28: . </li><li> 9. : " " : " " 5, ( ) 10085; 8585, : ; , , , " , . ; - : . . , , . </li><li> 10. : " " : " " : 1. ; 2. ; 3. ; . , , . </li><li> 11. : " " : " " " " : . , . </li><li> 12. : " " : " " " " , . , , , , . , , , ) , . " " :: ( </li><li> 13. : " " : " " 55( )( ) ; ; ; / ; : 70,71. </li><li> 14. " " " " :: ::/ , ) 7.11.2001(, , . , , , , , , . </li><li> 15. " " " " ; . ; ; " " 1129/021129/02"" "" 22. ; ; ; .) " " 80/8380/83 " " ( </li><li> 16. " " " " ; " ;; ; . ) " " 489/89489/89" ; " ; 206/85206/85.( </li><li> 17. " " " " ; 49; ] ;( / ) . </li><li> 18. " " " " (=== ; + " , ;: : 1.1.. , , , . . , 2.2. </li><li> 19. " " " " " " " " . .. . . . . . . - .. . </li><li> 20. " " " " . . . . . . , . .. . . . .. </li><li> 21. " " " " + + ; ; ; ; ; : : - ,... </li><li> 22. " " " " :: , (--- , (--- . . :: - 25 (--- ] .[ ] .[. </li><li> 23. " " " " " " 2100/072100/07" " 13 , 15 . . " - " - " ) " ) 176/84176/84(( </li><li> 24. " " " " / ; ; 10% 10 ." " - . </li><li> 25. " " " " , 49. 49 . , . " "" ", - ( ) . . . ::. . </li><li> 26. " " " " " " " " 3838 :: ] " 3131" " .[: : ] 4141" " .[ ::. </li><li> 27. " " " " " " 3838 :: ; ; " : : ] 55 .[ ::. </li><li> 28. " " " " ::; ; ::; ] " " 1385/071385/07" ; " ; 668/82668/82 ; ; 4949" " [ </li><li> 29. : " " : " " " - , )1( , ;)2 ( " </li><li> 30. " " " " ::; 53 . ::- ) - ) ))SPVSPV--. - " 38. </li><li> 31. , " " , " " , , " " """ " " " "" </li><li> 32. , " " , " " . . , " . , </li><li> 33. </li></ol>