Daňová optimalizace při transferech vlastnictví k majetku

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Title in English	Transfers of property ownership and tax optimalization
Authors	NECKÁŘ Jan
Year of publication	2010
Type	Article in Proceedings
Conference	COFOLA 2010: the Conference Proceedings
MU Faculty or unit	Faculty of Law
Citation
Field	Law sciences
Keywords	Transfer; Tax; Tax optimization; Principle of prohibition of abuse of rights.
Description	Property ownership and its transfers is the right of the owner to dispose of his property. On the other hand, transfers of property are subject to various taxes and fees. This paper deals with the issue of owners' freedom to dispose of his property in relation to achieving the purpose of taxing legislation and therefore ensuring the tax income. Key to this problem is to define the relationship between tax optimization and the principle of prohibition of abuse of rights.