Problematika daně z nabytí nemovitých věcí

Kateřina MÍKOVÁ

Master's thesis

Issues of tax on the acquisition of immovable property

Anotácia:

Práce pojednává o přímých majetkových daní a hlavně o dani z nabytí nemovitých věcí. První část je věnována obecným pojmům nutným k vysvětlení dané problematiky. Následně je pojednáno o dani z nabytí nemovitých věcí z hmotně i procesněprávního hlediska. Práce je zakončena pohledem de lege ferenda na daň z nabytí nemovitých věcí.

Abstract:

In the first chapter, the basic concepts of tax administration are explained so that they can be further worked on and it has not been necessary to explain them every time they are used. The second chapter focuses on the history of property taxes, however, when the border of 1918 was exceeded, given the adoption of the Reception Act, which took over the tax system of Austria - Hungary. The third chapter focuses on the taxation of immovable property from the point of view of private law and the tax on immovable property. The fourth chapter is the main chapter of the whole work and there is explained the tax on the acquisition of immovable property with respect to the individual components of the tax. The fifth chapter deals with the administration of taxes in the light of the specifics of tax treatment of the acquisition of immovable property. The last chapter is logical outcome of the tax on the acquisition of immovable property. Currently the subject of direct tax is for EU only marginal topic. Of course, the EU is particularly concerned with indirect taxes, mainly VAT and duty. However, several directives and, in particular, case law can be found in the area of direct taxation. Although primarily EU legislation and ECJ case law are led a unified intention to remove all obstacles to free movement people, goods and services.

Kľúčové slová

Daň, zdanění, poplatník, nemovité věci, daňové tvrzení, základ daně, sazba daně

Jazyk práce: Czech

Datum vytvoření / odevzdání či podání práce: 31. 10. 2018

Zverejniť od: 31. 12. 2999

Obhajoba závěrečné práce

• Vedúci: JUDr. Petra Jánošíková, Ph.D.

University of West Bohemia

Faculty of Law

Master programme / odbor:
Law and Legal Science / Law