Publication details

Sazba daně z nemovitých věcí

Title in English Immovable Property Tax Rate


Year of publication 2018
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Attached files
Description This chapter aims to define the correct procedure both for the taxpayer (in the framework of the self-application) and for the tax administrator (in tax proceedings) when determining the basic immovable property tax rate. It is based on the hypothesis that for the determination of the correct basic immovable property tax rate the sole decisive factor is the factual use of immovable property.
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