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| Title in English | Immovable Property Tax Rate |
|---|---|
| Authors | |
| Year of publication | 2018 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Attached files | |
| Description | This chapter aims to define the correct procedure both for the taxpayer (in the framework of the self-application) and for the tax administrator (in tax proceedings) when determining the basic immovable property tax rate. It is based on the hypothesis that for the determination of the correct basic immovable property tax rate the sole decisive factor is the factual use of immovable property. |
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