Detailed Information on Publication Record
2005
Obec a daň z nemovitosti
NOVÁKOVÁ, PetraBasic 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
Tags
Změněno: 15/6/2007 18:02, JUDr. Petra Nováková, Ph.D.
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.