Nowe regulacje prawne w zakresie opodatkowania budowli powierzchniowych w Republice Czeskiej
| Title in English | New Regulation of Flat Structures in the Czech Republic |
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| Authors | |
| Year of publication | 2011 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | In the interests of legal certainty for all stakeholders in the tax proceedings, including recipients of property tax revenue, there was prepared a draft of new legislation on the taxation of flat structures within the real estate tax. In the version presented by the government but there has been a fundamental change in the sense that all hard surfaces - flat structures will be taxed by the land tax, regardless of whether such lands are reinforced by immovable structure as a separate things in a legal sense. The aim of this chapter is to define the flat structure and to explore possibilities of its taxation. |
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