Publication at Faculty of Mathematics and Physics, Central Library of Charles University, Faculty of Law |
2014
Abstract
This article analyzes changes in real estate taxation in connection with the re-codification of private law. Attention is focused on news in the definition of basic elements of the real estate tax, both in the case of land tax, and tax on buildings and units.
Above all, it deals with a new definition of the subject of land tax and changes in the composition of the taxpayers. The new concept of definition of object of the tax on buildings and units is also outlined.
Finally, the authors perform an evaluation of the new legislation.