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@inbook{1136215, author = {Janovec, Michal}, address = {Omsk}, booktitle = {Problems of application of tax law in central and eastern European countries}, edition = {2013}, editor = {A. Kostukov}, keywords = {Tax; immovable Property; transfer taxes; New civil code of Czech republic; tax for transfers of immovable property; taxes from immovable property}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Omsk}, isbn = {978-5-7779-1628-0}, pages = {514-520}, publisher = {Omsk F.M.Dostoevsky State University}, title = {Immovable Property in Terms of Tax}, year = {2013} }
TY - CHAP ID - 1136215 AU - Janovec, Michal PY - 2013 TI - Immovable Property in Terms of Tax VL - 1 vyd. PB - Omsk F.M.Dostoevsky State University CY - Omsk SN - 9785777916280 KW - Tax KW - immovable Property KW - transfer taxes KW - New civil code of Czech republic KW - tax for transfers of immovable property KW - taxes from immovable property N2 - The new Civil Code introduces significant changes, among other things, also in immovable property. The aim of this paper is to evaluate the tax issues – focusing on the tax subject – in connection with the adoption of Act No. 89/2012 Coll. the Civil Code and of Act 90/2012 Coll. on Commercial Companies and Cooperatives (Corporations Act). These regulations contain provisions that have impact on taxation of acquisition of immovable property against payment. Therefore, it is necessary to examine this new legislation. ER -
JANOVEC, Michal. Immovable Property in Terms of Tax. In A. Kostukov. \textit{Problems of application of tax law in central and eastern European countries}. 2013. vyd. Omsk: Omsk F.M.Dostoevsky State University, 2013, s.~514-520. 1 vyd. ISBN~978-5-7779-1628-0.
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