Publication details

Transfery vlastnictví majetku jako předmět daně z příjmů v České republice

Title in English Transfers of Property Ownership as a Subject of Income Taxation in the Czech Republic


Year of publication 2010
Type Article in Proceedings
Conference Miľníky práva v stredoeurópskom priestore 2009, II. časť
MU Faculty or unit

Faculty of Economics and Administration

Field Law sciences
Keywords Transfer; property; tax; income.
Description This contribution deals with currently discussed topic: the taxation of property trasfers in the Czech Republic, mainly in the context of upcoming income tax Act. The authors are analysing the historical consequences of the legal regulation and of course the current state of affairs. In accordance to current regulation they are explaining the most probable changes, mainly the planned cancellation and implementation of the property trasfer taxation into the upcoming income tax Act. But they are also trying to outline the other potencial solutions which could lead to better results according to their opinion.

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