Publication details

Możliwość kształtowania podatku od nieruchomości przez gminy w Czechach

Title in English Possibilities of Czech Municipalities to Influence Real Estate Tax
Authors

RADVAN Michal

Year of publication 2008
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Citation
Description The aim of this chapter is to show and describe possibilities of municipalities in the Czech Republic to influence real estate tax paid by the owners and other taxpayers. There will be mentioned two possibilities of exemptions: exemption of real estate affected by natural disaster and exemption of agricultural lands; and three coefficients: location rent, municipal coefficient and local coefficient.

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