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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 (Nemovité věci z pohledu daňového). In A. Kostukov. \textit{Problems of application of tax law in central and eastern European countries}. 2013th ed. Omsk: Omsk F.M.Dostoevsky State University, 2013, p.~514-520. 1 vyd. ISBN~978-5-7779-1628-0.
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