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The effect of private law re-codification on property and transfer taxation of immovables
Jílková, Adéla ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis engages in a influence of re-codification of the Civil Law on the property taxation and transfers of real estates. This thesis deals with legal tax changes which effect property transfers and passages of real estates. I have included to the new regulation Private Law in the new Civil Code which has come into effect from January 1 st, 2014. I pay attention especially to a concept and a definiton of real estates, an institute of property and other ways of use of real estates. In respect of the subject the text mentions the current system of taxes in the Czech Republic. The thesis focuses especially on the legal adjustment real estates tax that taxes the property to the real estates, value added tax, income tax and tax on real estate acquisition which tax transactions with real estates. I would mark as the main chapter the tax on real estate acquisition that has substituted the last property transfer tax. In the ending of the thesis there is introduced the comparison of taxes relevant to real estates in foreign legal adjustement. The thesis is treated upon the valid legal adjustment at the date of May 30, 2014.

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