Publication details
Daňová optimalizace při transferech vlastnictví k majetku
| Title in English | Transfers of property ownership and tax optimalization |
|---|---|
| Authors | |
| Year of publication | 2010 |
| Type | Article in Proceedings |
| Conference | COFOLA 2010: the Conference Proceedings |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Transfer; Tax; Tax optimization; Principle of prohibition of abuse of rights. |
| Description | Property ownership and its transfers is the right of the owner to dispose of his property. On the other hand, transfers of property are subject to various taxes and fees. This paper deals with the issue of owners' freedom to dispose of his property in relation to achieving the purpose of taxing legislation and therefore ensuring the tax income. Key to this problem is to define the relationship between tax optimization and the principle of prohibition of abuse of rights. |