Publication details
Osvobození od daně z nemovitostí v případě neziskových organizací
| Title in English | Exemption from Real-Estate Tax in Case of Non-Profit Organizations |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The chapter deals with exemptions from real-estate taxes (tax on lands, tax on buildings, tax on flats and non-residential premises) in case of real-estate owned by non-profit organizations, respectively used by non-profit organizations for their activities. Because of not very clear definition of non-profit organizations it is necessary to define subjects that are thought to be non-profit organizations. Subsequently the possibilities of exemptions from real-estate tax are described; they are structured pursuant to subjects that are owners of the real-estate (lands, buildings, flats, non-residential premises) or use it for their activities, including conditions required for exemption. The reading is completed with examples from practice. |