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Statements

Subject Item
n2:RIV%2F60460709%3A41110%2F14%3A64464%21RIV15-MSM-41110___
rdf:type
n14:Vysledek skos:Concept
dcterms:description
The taxation of the transfer of immovable assets is a typical feature of tax systems of the majority of EU member states. However, each of them uses its rather large power to select its own approach and to project it into the national (intrastate) law. The massive re-codification of the Czech Private law offered an opportunity to re-evaluate and to change the setting of the famous Czech tax triad, included for over two decades in the Act No. 537/1992 Coll., on the inheritance, gift and real estate transfer tax. Taking effect as of 1st January 2014, this Act was cancelled and its agenda was split, specifically the provisions about the tax on the transfer of real estate were incorporated in the brand new statute, namely the legal measure of the Senate No. 340/2013 Coll., on the real estate acquisition tax. These dramatic changes in the Czech transfer tax scenery need to be described and critically analyzed while using an assessed domestic questionnaire search and providing comparative comments regard The taxation of the transfer of immovable assets is a typical feature of tax systems of the majority of EU member states. However, each of them uses its rather large power to select its own approach and to project it into the national (intrastate) law. The massive re-codification of the Czech Private law offered an opportunity to re-evaluate and to change the setting of the famous Czech tax triad, included for over two decades in the Act No. 537/1992 Coll., on the inheritance, gift and real estate transfer tax. Taking effect as of 1st January 2014, this Act was cancelled and its agenda was split, specifically the provisions about the tax on the transfer of real estate were incorporated in the brand new statute, namely the legal measure of the Senate No. 340/2013 Coll., on the real estate acquisition tax. These dramatic changes in the Czech transfer tax scenery need to be described and critically analyzed while using an assessed domestic questionnaire search and providing comparative comments regard The taxation of the transfer of immovable assets is a typical feature of tax systems of the majority of EU member states. However, each of them uses its rather large power to select its own approach and to project it into the national (intrastate) law. The massive re-codification of the Czech Private law offered an opportunity to re-evaluate and to change the setting of the famous Czech tax triad, included for over two decades in the Act No. 537/1992 Coll., on the inheritance, gift and real estate transfer tax. Taking effect as of 1st January 2014, this Act was cancelled and its agenda was split, specifically the provisions about the tax on the transfer of real estate were incorporated in the brand new statute, namely the legal measure of the Senate No. 340/2013 Coll., on the real estate acquisition tax. These dramatic changes in the Czech transfer tax scenery need to be described and critically analyzed while using an assessed domestic questionnaire search and providing comparative comments regard
dcterms:title
Recent trends in the regime of transfer tax in the Czech Republic and selected EU member states Recent trends in the regime of transfer tax in the Czech Republic and selected EU member states Recent trends in the regime of transfer tax in the Czech Republic and selected EU member states
skos:prefLabel
Recent trends in the regime of transfer tax in the Czech Republic and selected EU member states Recent trends in the regime of transfer tax in the Czech Republic and selected EU member states Recent trends in the regime of transfer tax in the Czech Republic and selected EU member states
skos:notation
RIV/60460709:41110/14:64464!RIV15-MSM-41110___
n3:aktivita
n12:S
n3:aktivity
S
n3:cisloPeriodika
2
n3:dodaniDat
n7:2015
n3:domaciTvurceVysledku
n10:3185508 n10:5890985
n3:druhVysledku
n15:J
n3:duvernostUdaju
n16:S
n3:entitaPredkladatele
n17:predkladatel
n3:idSjednocenehoVysledku
41557
n3:idVysledku
RIV/60460709:41110/14:64464
n3:jazykVysledku
n8:cze
n3:klicovaSlova
tax, transfer, tax return, real estate, guidelines value, comparative value, expert appraisal
n3:klicoveSlovo
n4:comparative%20value n4:tax n4:real%20estate n4:guidelines%20value n4:tax%20return n4:expert%20appraisal n4:transfer
n3:kodStatuVydavatele
CZ - Česká republika
n3:kontrolniKodProRIV
[6099C975B8F3]
n3:nazevZdroje
Scientific Papers of the University of Pardubice. Series D. Faculty of Economics and Administration
n3:obor
n11:AH
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n7:2014
n3:svazekPeriodika
31
n3:tvurceVysledku
Cvik, Eva Daniela MacGregor Pelikánová, Radka
n3:wos
0
s:issn
1211-555X
s:numberOfPages
9
n13:organizacniJednotka
41110