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 2020.1 It was a traditional historical tax forming a complementary element of the system of taxation. Since 1993, it was part of the system of taxation as a real es...
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| Format: | Article |
| Language: | English |
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The John Paul II Catholic University of Lublin
2022-09-01
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| Series: | Review of European and Comparative Law |
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| Online Access: | https://czasopisma.kul.pl/index.php/recl/article/view/13953 |