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National Repository of Grey Literature

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Ownership and transfers of real estate in context of tax law Šaštinský, Petr ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee) The aim of the thesis is to analyse the ownership of real estate and their transfers in the context of tax law. There is examine a legal regulation of property taxes in the Czech Republic in detail, respectively real estate tax, real estate-transfer tax, inheritance tax and gift tax. The legal regulation of property taxes in the Czech Republic is compared with legal regulations in the selected countries of the European continent and in the same time there are highlighted the differences and pointed out the specifics of particular taxes and legal regulations. The thesis judges current legal regulation not only de lege lata but also outlines considerations and propositions de lege ferenda. Detailed record

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