FALTOVÁ, Šárka. The New Concept of Taxation of Transfers of Real Estate in the Czech Rapublic. In System of Tax Law. In System of Financial Law: System of Tax Law : Conference Proceedings. Vyd. 1. Brno : Masaryk University, Faculty of Law, 2015. s. 388. ISBN 978-80-210-7827-7. Brno, Masarykova univerzita: Masaryk University, Faculty of Law. p. 374-380. ISBN 978-80-210-7827-7. 2015.
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Basic information
Original name The New Concept of Taxation of Transfers of Real Estate in the Czech Rapublic
Name in Czech Nový koncept zdanění transferů nemovitostí v České republice
Authors FALTOVÁ, Šárka (203 Czech Republic, guarantor, belonging to the institution).
Edition Brno, Masarykova univerzita, System of Tax Law. In System of Financial Law: System of Tax Law : Conference Proceedings. Vyd. 1. Brno : Masaryk University, Faculty of Law, 2015. s. 388. ISBN 978-80-210-7827-7, p. 374-380, 7 pp. 2015.
Publisher Masaryk University, Faculty of Law
Other information
Original language English
Type of outcome Proceedings paper
Field of Study Legal sciences
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/15:00083193
Organization Právnická fakulta – Repository – Repository
ISBN 978-80-210-7827-7
UT WoS 000379379800026
Keywords (in Czech) daň; nemovitá věc; nabytí; převod; vlastnická práva; transfer
Keywords in English acquisition; property; real estate; tax; transfer
Changed by Changed by: RNDr. Daniel Jakubík, učo 139797. Changed: 2/9/2020 04:26.
Abstract
In this year 2014 civil law was recodified, which influenced the tax law, among other things, legislation and stressed real estate transfer tax. The paper focuses on an analysis current new and past legal status of the Real estate transfer tax in the Czech republic. "This is a targeted publication on the one topic (Financial Law). It has been requested for inclusion in WOS."
Abstract (in Czech)
V letošním roce 2014 došlo k rekodifikaci soukromého práva, což ovlivnilo i daňové právo, mimo jiné právě akcentovanou právní úpravu zdanění transferu nemovitostí. Tento příspěvek se zaměřuje na rozbor nové a předešlé úpravy úplatného převodu nemovitých věcí v České republice. "Jedná se o zacílenou publikaci na jedno téma (finacial law). Bylo požádáno na zařazení do WOS."
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