Publication details
Czech Public Universities as Property and Tax Subjects
| Authors | |
|---|---|
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Sovremennye problemy teorii nalogovogo prava – The Modern Problems of Tax Law Theory |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | University; Public university; Property; Property management; Ministry of Education Youth and Sports; Corporate income tax; Real-estate tax; Inheritance tax; Gift tax; Value added tax |
| Description | This paper deals with Czech public universities. It defines the public university and its legal status. The first part of the text discusses property aspects of public universities in the Czech Republic including its management. The second shorter part deals with tax aspects of public universities in the area of income tax, real-estate tax, transfer taxes and VAT. |