NOVÁKOVÁ, Petra. Obec a daň z nemovitosti (Municipality And Real Estate Tax). In Financování územní samosprávy ve sjednocující se Evropě. Brno: Masarykova univerzita v Brně, 2005. p. 132-139, 7 pp. ISBN 80-210-3677-X.
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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
Original language Czech
Type of outcome Proceedings paper
Field of Study 50500 5.5 Law
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Organization unit Faculty of Law
ISBN 80-210-3677-X
Keywords in English municipality; real estate tax; The Real Estate Tax Act
Tags municipality, real estate tax
Changed by Changed by: JUDr. Petra Nováková, Ph.D., učo 22150. Changed: 15/6/2007 18:02.
Abstract
Článek pojednává o vztahu mezi obecním rozpočtem a výnosem z daně z nemovitostí.
Abstract (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.
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