LEGAL REGULATIONS OF THE EUROPEAN REAL ESTATE TAXATION SYSTEMS
LEGAL REGULATIONS OF THE EUROPEAN REAL ESTATE TAXATION SYSTEMS

Summary/Abstract: In particular national systems, the elements of tax construction (especially tax base, rates, tax exemptions and reliefs) have been formed by social and historical circumstances, which accounts for the fact that some countries have very particular solutions, unknown in other taxsystem. A common element connecting modern tax systems is the fact that the real estate taxation base (with few exceptions only) is the real estate value: defined in many different ways

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