Stavby ve vlastnictví podnikatelských subjektů
| Title in English | Buildings owned by business entities |
|---|---|
| Authors | |
| Year of publication | 2014 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The chapter focuses on the legal aspects of taxation of buildings owned by business entities, especially with regard to (in terms of financial administration) groundbreaking jurisprudence of the Supreme Administrative Court, which is contrary to the previous practice. The aim of this chapter is after the summary of the relevant case law and based on the analysis of regulation de lege lata to clarify the interpretation and application of the relevant provisions of the Immovable Property Tax Act and to confirm or disprove the hypothesis that the buildings used for business purposes are to be taxed according to the actual manner of use. |
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