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Tax aspects of the ownership of real property and its transfer with special focus on the ownership of residential premises
Westrik, Klára ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
This thesis looks into the tax aspects of real estate and property transfers, especially focusing on the ownership of apartments by private individuals, as the most typical owners. The paper is divided into three major parts. The first part, chapter one and two, contains the necessary introduction to the general concept of tax law, its main institutes, and the theoretical analysis of the tax itself. This theoretical part also includes the overview of the current tax system in the Czech Republic, together with all applicable taxes. Among these taxes, highlighted are those that can involve the aspects of real estate ownership, stating in what cases this occurs or may occur. The second part, chapters three through five, contains the essential part of the thesis, focusing on the complex overview of taxes that affect any real estate owner, either due to the ownership itself, or due to its transfer to another subject. Most attention is paid to direct taxes, and, among them, to the property tax and the tax on real estate acquisition. In the tax overview, the thesis focuses on the current valid legislation governing each type of tax, but also on the comparison with the legislation valid before January 1, 2014, to assess the influence of the private law recodification to the tax law. To facilitate the...
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