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Annotation
The articleaddresses the main debatable issues concerning the application of tax reliefs for young families taking a mortgage loan for buying a home. It represents an analysis of the accumulated court practices under Art. 22 of PITA, and in particular as regards the different interpretations of the normative provisions on the following points:
- As of which moment should the marriage be effective in order toassume that the requirement of Art. 22a, para. 1, item 1 has been met?
- When are the prerequisites fulfilled of Art. 22a. 1 item 3 of PITA, stipulating that the mortgaged home should be the solefamily residence?
- Are there grounds for application of tax relief for young families when the mortgage loan has been signed during the same year for which the relief is sought?
Keywords
Tax relief, mortgage loan, annual tax base, sole family residence
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