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

The real estate acquisition tax as a property transfer tax was part of the system of taxation of the Czech Republic until 25 September 2020.1 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 es...

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Autor principal: Petra Hrubá Smržová
Formato: Artigo
Lenguaje:Inglês
Publicado: The John Paul II Catholic University of Lublin 2022-09-01
Colección:Review of European and Comparative Law
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Acceso en línea:https://czasopisma.kul.pl/index.php/recl/article/view/13953
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