Publication details

Základ daně z nabytí nemovitých věcí

Title in English Acquisition of Immovable Property Tax Base
Authors

RADVAN Michal

Year of publication 2018
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Citation
Attached files
Description This chapter aims to clarify the concept of remuneration and its effect on the determination of the tax base of the tax on acquisition of immovable property. It is based on the hypothesis that a remuneration as defined by law includes the entire amount provided for the received performance.
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