Daň z nabytí nemovitých věcí
Tax on Acquisition of Immovable Property
Author(s): Hana MarkováSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: tax on acquisition of immovable property; consideration; acquisition value; comparative tax value; tax return
Summary/Abstract: The new legislation on the taxation of transfers of immovable property for consideration follows the legislation of the new Civil Code and compared to the existing Real Estate Transfer Tax legislation, number of changes occurs. Changes introduced by the new legislation relate both to the taxpayer and the method of calculating the tax base or filing of tax return. Emphasis is also placed on simplification of administrative related to tax administration.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 59/2013
- Issue No: 3
- Page Range: 59-66
- Page Count: 18
- Language: Czech