Real Estate Acquisition Tax versus Real Estate Transfer Tax in the Czech Republic. Past or Future?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23320%2F22%3A43965662" target="_blank" >RIV/49777513:23320/22:43965662 - isvavai.cz</a>

Výsledek na webu

<a href="https://czasopisma.kul.pl/index.php/recl/issue/view/632" target="_blank" >https://czasopisma.kul.pl/index.php/recl/issue/view/632</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.31743/recl.13953" target="_blank" >10.31743/recl.13953</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Real Estate Acquisition Tax versus Real Estate Transfer Tax in the Czech Republic. Past or Future?

Popis výsledku v původním jazyce

The real estate acquisition tax as a property transfer tax was part of the system of taxation of the Czech Republic until 25 September 2020. It was a traditional historical tax forming a complementary element of the system of taxation. Since 1993, it was part of the system of taxation as a real estate transfer tax. As of 1 January 2014, due to the recodification of private law, an extensive tax reform came into effect, the scope of which was unprecedented since the 1990s. As a result, a new tax was introduced by the Statutory Measure of the Senate No. 340/2013 Coll., namely the real estate acquisition tax, which replaced the former real estate transfer tax. The new tax regulation preserved the taxation of real estate transfers upon payment in the form of the acquisition of immovable property, reflecting the changes brought about by the recodification of private law and by the new Business Corporations Act. It redefined the taxpayer entity, reduced the administrative complexity of tax administration, including cases of mandatory submission of expert reports for the purpose of determining the tax base, and updated the cases of exemption from the real estate acquisition tax.

Název v anglickém jazyce

Real Estate Acquisition Tax versus Real Estate Transfer Tax in the Czech Republic. Past or Future?

Popis výsledku anglicky

The real estate acquisition tax as a property transfer tax was part of the system of taxation of the Czech Republic until 25 September 2020. It was a traditional historical tax forming a complementary element of the system of taxation. Since 1993, it was part of the system of taxation as a real estate transfer tax. As of 1 January 2014, due to the recodification of private law, an extensive tax reform came into effect, the scope of which was unprecedented since the 1990s. As a result, a new tax was introduced by the Statutory Measure of the Senate No. 340/2013 Coll., namely the real estate acquisition tax, which replaced the former real estate transfer tax. The new tax regulation preserved the taxation of real estate transfers upon payment in the form of the acquisition of immovable property, reflecting the changes brought about by the recodification of private law and by the new Business Corporations Act. It redefined the taxpayer entity, reduced the administrative complexity of tax administration, including cases of mandatory submission of expert reports for the purpose of determining the tax base, and updated the cases of exemption from the real estate acquisition tax.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2022

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Review of European and Comparative Law

ISSN

2545-384X

e-ISSN

2545-384X

Svazek periodika

50

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

17

Strana od-do

145-161

Kód UT WoS článku

000860461300008

EID výsledku v databázi Scopus

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