RADVAN, Michal. Možnosti obcí ovlivnit daň z nemovitostí (Possibilities of Municipalities to Influence Real Estate Tax). In Europeanization of the national law, the Lisbon Treaty and some other legal issues. Cofola 2008. 1st ed. Brno: Tribun EU, 2008. p. 521-526. ISBN 978-80-210-4629-0.
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Basic information
Original name Možnosti obcí ovlivnit daň z nemovitostí
Name (in English) Possibilities of Municipalities to Influence Real Estate Tax
Authors RADVAN, Michal (203 Czech Republic, guarantor).
Edition 1. vyd. Brno, Europeanization of the national law, the Lisbon Treaty and some other legal issues. Cofola 2008, p. 521-526, 6 pp. 2008.
Publisher Tribun EU
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
RIV identification code RIV/00216224:14220/08:00033737
Organization unit Faculty of Law
ISBN 978-80-210-4629-0
Keywords in English real estate tax; exemption; location rent; municipal coefficient; local coefficient
Tags exemption, local coefficient, location rent, municipal coefficient, real estate tax
Tags International impact, Reviewed
Changed by Changed by: Mgr. Marie Zejdová, učo 2159. Changed: 1/4/2010 17:41.
Abstract
Cílem tohoto článku je ukázat a popsat možnosti obcí v České republice ovlivnit daň z nemovitostí placenou vlastníky nemovitostí a dalšími poplatníky. Jsou zmíněny dvě možnosti osvobození (osvobození nemovitostí dotčených přírodní pohromou a osvobození zemědělských pozemků) a tři koeficienty (polohová renta, obecní koeficient a místní koeficient).
Abstract (in English)
The aim of this article to show and describe possibilities of municipalities in the Czech Republic to influence real estate tax paid by the owners and other taxpayers. There are mentioned two possibilities of exemptions (exemption of real estate touched by natural disaster and exemption of agricultural lands) and three coefficients (location rent, municipal coefficient and local coefficient).
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