Nemovitostní transferové daně de lege lata a de lege ferenda

Ing. Martina Purrová

Bachelor's thesis

Real Estate Transfer Taxes de lege lata and de lege ferenda

Anotácia:

V této práci autorka nejprve popisuje současný stav nemovitostních transferových daní v České rebublice, ve Velké Británii a v Belgii, jakož i historický vývoj, který k těmto úpravám vedl. Potom se v části návrhy de lege ferenda zamýšlí nad optimálními úpravami daně z převodu nemovitostí v ČR tak, aby daň neodporovala ani Ústavě ani všeobecným ekonomickým kritériím "správné" daně. Ze zjištěných rozdílů autorka na závěr vybírá ty, které jsou dle jejího názoru vhodné pro aplikaci v naší zemi v nejbližším období.

Abstract:

This work aims to analyse the present state of real estate transfer tax in Czech Republic. It commence with the legal definition of the basic terms. Then the author continues with a more detailed classification of real estate transfer taxes according to the tax theory. The historical perspective of this type of tax is given in chapter three where the predecessors in the form of stamp duties and notorial fees are mentioned together with elements of their construction. The state de lege lata, the present status quo governed by law no 357/1992 Sb, is explained in the the following chapter where the author in detail examines the essential structural elements od czech real estate transfer tax. In order to be able to asses the Czech situation de lege lata from a broader point of view the author carries on with a comparison to Great Britain, who originally implemented stamp duties in the 17th century. We follow there the evolution from a simple duty paid on chosen luxury goods to a modern tax imposed on real estate transfers, that is applicable since 2003. There we identify many diffrences between the practice in Czech Republic and in Great Britain. The second country found suitable for a comparison is the Belgium. The right for existence of the real estate transfer tax has been recently examined by the Czech Constitutional Court. I summerize the arguments of the parties in the legal dispute and agree with the result : the transfer tax is a standard tax. The czech real estate transfer tax is then examined by optics of Smith´s tax canons of justice, effectiveness, legal transparency and tax payer comfort. The evaluation of economic significance with data of fiscal revenue for 2008 shows a minor impact ot this tax on the total budget revenue. The proposition for state de lege ferenda starts with the change of the tax payer, suggest then to search for a less expensive way of assessing the real value of the transfered estate and also, especialy in case of an increase of the tax rate, to give a preferential treatment to residential estates. I discuss then three possible scenarios of future development of the real estate transfer tax in CR and give my opinion in regard of their probability. The concusion summarises the main facts of the work.

Kľúčové slová

daň z převodu nemovitostí, historie majetkových daní, nemovitostní transferové daně ve Velké Británii a v Belgii, daňová spravedlnost, daňová efektivnost, protiústavní daň, real estate transfer tax

Jazyk práce: Czech

Datum vytvoření / odevzdání či podání práce: 26. 11. 2009

Obhajoba závěrečné práce

• Obhajoba proběhla 3. 2. 2010
• Vedúci: doc. JUDr. Ing. Michal Radvan, Ph.D.

Masaryk University

Faculty of Law

Bachelor programme / odbor:
Legal Specializations / Legal Questions of Land Register