Nemovité věci z pohledu daňového
| Title in English | Immovable Property in Terms of Tax |
|---|---|
| Authors | |
| Year of publication | 2013 |
| Type | Article in Periodical |
| Magazine / Source | Rekodifikace a praxe |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Tax; immovable Property; transfer taxes; tax for transfers of immovable property; taxes from immovable property |
| Description | The new Civil Code introduces significant changes, among other things, also in immovable property. The aim of this paper is to evaluate the tax issues – focusing on the tax subject – in connection with the adoption of Act No. 89/2012 Coll. the Civil Code and of Act 90/2012 Coll. on Commercial Companies and Cooperatives (Corporations Act). These regulations contain provisions that have impact on taxation of acquisition of immovable property against payment. Therefore, it is necessary to examine this new legislation. |
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