D 2005

Obec a daň z nemovitosti

NOVÁKOVÁ, Petra

Basic information

Original name

Obec a daň z nemovitosti

Name (in English)

Municipality And Real Estate Tax

Authors

NOVÁKOVÁ, Petra (203 Czech Republic, guarantor)

Edition

Brno, Financování územní samosprávy ve sjednocující se Evropě, p. 132-139, 7 pp. 2005

Publisher

Masarykova univerzita v Brně

Other information

Language

Czech

Type of outcome

Stať ve sborníku

Field of Study

50500 5.5 Law

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Organization unit

Faculty of Law

ISBN

80-210-3677-X

Keywords in English

municipality; real estate tax; The Real Estate Tax Act
Změněno: 15/6/2007 18:02, JUDr. Petra Nováková, Ph.D.

Abstract

V originále

Článek pojednává o vztahu mezi obecním rozpočtem a výnosem z daně z nemovitostí.

In English

In my article I am dealing with the task of the relations between the municipality and the real estate tax in the Czech republic. It is known, that the whole real estate tax revenue is transferred to municipalities budgets. There is one principle of taxation of real estates - the tax is paid to the certain revenue authority in which district the real estate is situated.