Dílčí problematika z oblasti rozpočtů obcí řešená v období krize - nová úprava zdanění plošných staveb
| Title in English | Sub-Issues from the Municipal Budgets Solved in Times of Crisis - New Regulations of Land Structures Taxation |
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| Authors | |
| Year of publication | 2010 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | In the interest of legal certainty for all stakeholders in the tax proceedings, including the recipients of property tax revenue, a draft of new legislation on the taxation of land structures within the building tax has been prepared. The new legislation retains the assumption of existence of land structures as independent things in the legal sense, which will continue to be taxed by the building tax. In all other cases, it is proposed to tax hard surfaces such as a newly defined category of land; paved area used for business. Hard surface, which is a specific representation, processing and use of land, is proposed to submit the land tax rate differentiated according to two groups of businesses. |
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