Publication details

Marketing prodeje nemovitých věcí a daňové souvislosti

Title in English Real estate sales marketing and tax context


Year of publication 2021
Type Article in Proceedings
Conference COFOLA 2021 : část 3
MU Faculty or unit

Faculty of Law

Web Open access sborníku
Keywords Real Estate Transfer Tax; Marketing; Real Estate Sale; Advertising; Promotion
Description This contribution highlights the use of various marketing methods that improve the sale of a real estate in correlation with selected tax obligations related to the promotion and subsequent sale. According to authors opinion, with the real estate transfer tax being abolished, an increase of the sale of real estates could be the outcome. Sellers will thus have the chance to respond to such demand and consider using effective and modern marketing tools that are required with respect to the latest technological advances. At the same time, the text aims to 1) map key obligations of business entities that sell real estate 2) characterize the nature of these advertisements from the legislative point of view 3) and thus comprehensively evaluate, in terms of frequency of obligations, possibilities and downfalls of this business environment. Authors make the conclusion that the legal regulation of real estate sales deserves various legislative changes. In a broader context, the paper addresses the conflict between the legal regulation of advertising and tax law and emphasizes the importance of a multidisciplinary view of this issue.
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