Publication at Faculty of Mathematics and Physics |
2014
Abstract
For the very first time of The Czech Constitution efficiency, there is a practical realization of its article, which content deals with the Legal measures of the Senate. The main reason of that is a political instability which led to dissolution of the Chamber of Deputies.
The purpose of those legal measures is to adopt mainly tax legislation that would reflect the private law recodification. The aim of the article is to briefly describe and assess the current, the proposed and the forthcoming legislation in a realty acquisition tax, including the process that preceded the new legislation.