Onkológia 3/2016
Medicine as a gift
Donating is often used legal institution. By definition of law it must be voluntary and free of charge. There are two parties - the donor and the donee. The donor gives something to the property of the donee free of charge, and the donee voluntarily overtakes ownership of it. Contract on the donation must be in writing only in the case of donated property, otherwise written contract is not required. Gift tax consequences depend on the circumstances, if the donation is not related to income from business or from employment, the gift is not subject to tax. Because the object of the donation – the medicines – is regulated by many other laws, question of the tax burden should be considered afterwards. The priority is to determine whether the legislation permits such donations and, if so, between which contracting parties, and under what circumstances. The aim of the donation of the drug - cost savings to healthcare - is indeed legitimate, but it must be achieved solely in accordance with the legal limits, applied to the institution of the donation of medicines.
