Labutí píseň daně z nabytí nemovitých věcí
The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of the division of taxes into direct and indirect t...
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| Format: | Article |
| Language: | ces |
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Karolinum Press
2022-12-01
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| Series: | Acta Universitatis Carolinae. Iuridica |
| Online Access: | http://www.karolinum.cz/doi/10.14712/23366478.2022.42 |
| Summary: | The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of the division of taxes into direct and indirect taxes. The author concludes that the Real Estate Acquisition Tax and the Real Estate Transfer Tax were indirect taxes. |
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| ISSN: | 0323-0619 2336-6478 |