Daň z nemovitých věcí v kontextu posledních legislativních změn
Real estate tax in the context of recent legislative changes

Summary/Abstract: Real estate tax is a tax that is not connected with enormous changes as other taxes. Nevertheless, in the last two years, there have been a number of amendments to its legislation, and this article is focused on these changes. It can be stated that they have different character, some are a response to the coronavirus pandemic, and some changes are conceptual and strengthen legal certainty for taxpayers, while others respond to changes in related legislation.

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