Labutí píseň daně z nabytí nemovitých věcí
The Swan Song of the Real Estate Acquisition Tax
Author(s): Radim BoháčSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: real estate acquisition tax; real estate transfer tax; direct tax; indirect tax
Summary/Abstract: The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of the division of taxes into direct and indirect taxes. The author concludes that the Real Estate Acquisition Tax and the Real Estate Transfer Tax were indirect taxes.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 68/2022
- Issue No: 4
- Page Range: 7-14
- Page Count: 8
- Language: Czech
