Zdrojový dokument:Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 31 (2/2014)
ISSN:1211-555X (Print)
Abstrakt:
The taxation of the transfer of immovable assets is a typical feature of tax systems
of the majority of EU member states. However, each of them uses its rather large power
to select its own approach and to project it into the national (intrastate) law. The massive
re-codification of the Czech Private law offered an opportunity to re-evaluate and to change
the setting of the famous Czech tax triad, included for over two decades in the Act
No. 537/1992 Coll., on the inheritance, gift and real estate transfer tax. Taking effect
as of 1st January 2014, this Act was cancelled and its agenda was split, specifically the
provisions about the tax on the transfer of real estate were incorporated in the brand new
statute, namely the legal measure of the Senate No. 340/2013 Coll., on the real estate
acquisition tax. These dramatic changes in the Czech transfer tax scenery need to be
described and critically analyzed while using an assessed domestic questionnaire search
and providing comparative comments regarding other EU member states.