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Hrubá Smržová, Petra
Real Estate Acquisition Tax versus Real Estate Transfer Tax in the Czech Republic. Past or Future? The real estate acquisition tax as a property transfer tax was part of the system of taxation of the Czech Republic until 25 September 2020. It was a traditional historical tax forming a complementary element of the system of taxation. Since 1993, it was part of the&... |
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Jánošíková, Petra
Daňověprávní aspekty ochrany životního protředí: Daň z nemovitých věcí Real estate tax is a relatively stable source of public budget revenue specifically for the local (municipal) budget. The main reasons for the existence of a real estate tax are therefore the relative stability of its income. The collection of these taxes is independent of... |
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