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Acquisition taxes and transfer real estate
RUDOLFOVÁ, Vladimíra
The bachelor thesis is aimed at analysis of the present legislation on the tax from unpaid property acquisition and acquisition of immovable assets in comparison with the previous legislation on transfer taxes. The bachelor thesis consists of a brief introduction to the chosen topic and of theoretical and practical parts. The theoretical part deals with the individual types of taxes in terms of tax subject, tax object, tax exemption, tax base and tax rate. In relation to the tax from unpaid property acquisition, former inheritance and gift taxes (part 2 and 4) there is a separate part dealing with legislation on these taxes before recodification of private law by Act No. 89/2012 Col., the Civil Code and after the recodification. Particular practical questions are presented there that were disputable in practice and were particularly dealt with by regional courts in their administration senates and by the Supreme Administration Court. Part 5 dealing with tax from acquisition of immovable assets then follows. A comparison of the previous and present legislation is performed in the individual sections on tax subject, tax object, tax exemption, tax base and tax rate. This part also contains particular interpretation questions related to the present legislation, and judicature of courts related to the previous legislation. Part 6 contains data on tax collection during the last 10 years. The practical part illustrates booking of acquired assets as a result of unpaid acquisition and as a result of acquisition of immovable assets on concrete accounting cases.
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