Abstract

The present article attempts to analyze the rules of taxation of positive goodwill with a tax on civil law transactions regarding sale of a business or its organized part. According to the newest judicature, positive goodwill is an economic category, a certain state of affairs and it cannot be identified with any law within the meaning of civil law, it cannot represent property law, and it should be only treated as a purchase price of expected economic benefits acquired with the assets. Thereby, during sale of a business or its organized part, positive goodwill should not be liable to taxation with a tax on civil law transactions.