Publication details

Nowe regulacje prawne w zakresie opodatkowania budowli powierzchniowych w Republice Czeskiej

Title in English New Regulation of Flat Structures in the Czech Republic


Year of publication 2011
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Description In the interests of legal certainty for all stakeholders in the tax proceedings, including recipients of property tax revenue, there was prepared a draft of new legislation on the taxation of flat structures within the real estate tax. In the version presented by the government but there has been a fundamental change in the sense that all hard surfaces - flat structures will be taxed by the land tax, regardless of whether such lands are reinforced by immovable structure as a separate things in a legal sense. The aim of this chapter is to define the flat structure and to explore possibilities of its taxation.
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