Immovable Property in Terms of Tax
| Title in English | Nemovité věci z pohledu daňového |
|---|---|
| Authors | |
| Year of publication | 2013 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| 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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