Zákonné opatření Senátu jako nástroj realizace daňových změn v oblasti nabytí nemovitostí
Legal Measure of the Senate as a Tool for Tax Changes Realization in Realty Acquisition
Author(s): Hana MarkováSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: legal measure of the Senate; real estate; tax change; new Civil Code
Summary/Abstract: For the very first time of The Czech Constitution efficiency, there is a practical realization of its article, which content deals with the Legal measures of the Senate. The main reason of that is a political instability which led to dissolution of the Chamber of Deputies. The purpose of those legal measures is to adopt mainly tax legislation that would reflect the private law recodification. The aim of the article is 74 to briefly describe and assess the current, the proposed and the forthcoming legislation in a realty acquisition tax, including the process that preceded the new legislation.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 59/2013
- Issue No: 3
- Page Range: 67-74
- Page Count: 8
- Language: Czech