Relevant bibliographies by topics / Immovable property tax

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters

Academic literature on the topic 'Immovable property tax'

Author: Grafiati
Published: 4 June 2021
Last updated: 24 January 2023

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Journal articles on the topic "Immovable property tax"

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Štucere, Sandra, and Gunita Mazūre. "Development of Immovable Property Tax in Latvia." Proceedings of the Latvia University of Agriculture 28, no. 1 (February 6, 2013): 48–59. http://dx.doi.org/10.2478/v10236-012-0015-0.

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Abstract Immovable property tax is one of the national taxes the administration of which is subjected to continuous changes. Frequent amendments to the law “On Immovable Property Tax” (1997) also evidence the mentioned changes. The procedure for tax calculation, tax base, and tax rates has been considerably changed in the course of time. The research provides a discussion on the changes in tax formation, development, and administration in Latvia to understand better the essence of immovable property tax. The research aim was to analyse the development of immovable property tax and the course of reforms for the period of 1998-2012. The research also studies the expected changes in the application of immovable property tax from the year 2013. It is envisaged to transfer the rights to local governments to determine the immovable property tax rates in their administrative territories within the range of 0.2-3% from 2013. The research concludes that frequent reforms of immovable property tax have promoted the development of a new, stable, and predictable methodology for the future application of immovable property tax in Latvia. The analysis of revenues from immovable property tax for the period of 2006-2011 is based on the annually growing significance of immovable property tax. The research suggests that immovable property tax is the only tax the revenues of which have increased within the period of 2009-2011 and the largest revenues from immovable property tax are collected in Riga City municipality comprising 53% of the total revenues from immovable property tax collected in Latvia.
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Peeters, Bart. "Taxation of Immovable Property Income in Belgium." Nieruchomości@ III, no. III (September 30, 2022): 121–39. http://dx.doi.org/10.5604/01.3001.0015.9852.

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For decades, the Belgian personal income tax distinguished between income from foreign and domestic immovable property. Whereas for foreign immovable property the tax base attended to reflect real market values, income from domestic immovable property was determined on a lump sum basis, deducted from a market value of the immovable property in 1975 and subsequently indexed. As the lump sum estimation was substantially lower, the tax base for domestic immovable property income was reduced and hence investing in foreign immovable property was discouraged. Although already a decade ago the European Commission addressed Belgium on this distinction, it still took three convicting judgments of the European Court of Justice, before Belgium changed its legislation. Instead of leaving aside its outdated historical and heavily criticized lump sum estimation of domestic immovable property, the Belgian tax legislator opted to extend this regime and installed a similar historical evaluation for foreign immovable property referring to 1975. The new regime was installed as of tax year 2021. The following article describes the Belgian approach, explains why it was chosen and criticizes remaining issues and difficulties.
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Andrlík, Břetislav, Martina Halamová, and Lucie Formanová. "The Role of Fiscal Decentralization in Municipal Budgets: Case of the Czech Republic." DANUBE 12, no. 1 (March 1, 2021): 61–76. http://dx.doi.org/10.2478/danb-2021-0005.

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Abstract Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective features. Although the significance of immovable property tax in the process of fiscal decentralization is undeniable, its role in municipal budgets is much discussed. The goal of the article is to evaluate the role of immovable property tax in budgets of Czech municipalities through its impact on the resulting balance of financial management of a particular municipality. The role of immovable property tax is assessed against its importance for the municipal budget. The data concerning financial management of municipalities, the amount of receipts of immovable property tax and the possibilities of utilization of the local coefficient in the year 2019 are analyzed in detail. The results identified by the analysis are compared with the situation in 2012 and it may be stated that although the role of immovable property tax in municipal budgets has decreased if compared with the year 2012, it still represents a significant income of Czech municipalities. At the same time, the current economic situation suggests that the importance of immovable property tax will increase in the years to come.
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Janoušková, Jana, and Šárka Sobotovičová. "Arrears on the tax on immovable property." Český finanční a účetní časopis 2017, no. 1 (March 1, 2017): 41–52. http://dx.doi.org/10.18267/j.cfuc.491.

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Siroky, J., J. Krajcova, and J. Hakalova. "The taxation of agricultural land with the use of multi-criteria analysis." Agricultural Economics (Zemědělská ekonomika) 62, No. 5 (May 27, 2016): 197–204. http://dx.doi.org/10.17221/183/2015-agricecon.

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The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic – the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of the transfer of immovable property for consideration is used, to which the method of the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was more advantageous for the tax entity to use the indicative value.
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Radvan, Michal, and Sandra Papavasilevská. "Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum?" Public Governance, Administration and Finances Law Review 5, no. 2 (2020): 45–57. http://dx.doi.org/10.53116/pgaflr.2020.2.4.

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The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this virus on society. The main aim of the article is to answer the question of whether the abolition of the tax on acquisition of immovable property is a tool to suppress the negative consequences of Covid-19 or a politicum. To get the answer, it is necessary to shortly describe the tax on acquisition of immovable property and its structural components and make a basic comparison with the other EU Member States. We also summarise the pros and cons of the tax and related findings of the Constitutional Court. As the property transfer tax is connected with the income tax and there were several amendments in the proposal, it is needed to analyse these changes. Based on the research, it is possible to conclude that the abolition of the tax on acquisition of immovable property is definitely not a tool to suppress the negative consequences of Covid-19; it is just a politicum: political parties believe that the abolition of the transfer tax brings them more voices in the elections.
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Andrlík, Břetislav, and Lucie Formanová. "Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 6 (2014): 1213–20. http://dx.doi.org/10.11118/actaun201462061213.

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This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies. This paper discusses the current state of the application of this tax in the tax systems of the Member States with an emphasis on numerical characteristics on the defined timeline. In frame of the analysis of the numerical characteristics there are use the primary sources, which are followed by the interpretation of the calculated results. The theoretical introduction is defining the theoretical basis for the application of this tax in modern tax systems and its conflict with the issue of double taxation.
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Bosman, Alexander. "Redefining the Relation Between Articles 6, 7 and 21 of the OECD Model." Intertax 45, Issue 1 (January 1, 2017): 38–48. http://dx.doi.org/10.54648/taxi2017003.

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The relation between the Articles 6, 7 and 21 of the OECD Model Tax Convention (OECD Model), and in particular the scope of the exception for immovable property in Article 21(2), has been widely debated in academic literature. The approach proposed in this article gives the immovable property exception a proper role, thus defining the relation between the Articles 6, 7 and 21 of the OECD Model in e.g. triangular cases involving immovable property of an enterprise. In the case of immovable property of an enterprise that is situated in the residence state (State R) or in a third state (State T) and that is attributable to a permanent establishment (PE) in the other contracting state (State S), the author takes the view that the ‘context’ within the meaning of Article 3(2) of the R-S tax treaty prevents State S from categorizing the income under Article 7, regardless of its domestic law classification of the income as business profits. This context consists, inter alia, of Article 21(2) of the R-S tax treaty. Consequently, Article 21(1) of the R-S tax treaty must be applied in respect of the income from the immovable property located in State R or in State T, assigning the exclusive taxation right under this treaty to State R. To reinforce the proposed approach, the author recommends adding language to the OECD Commentary on Article 21 which confirms the inapplicability of Article 7 to income from immovable property situated in State R or State T. Regardless of the proposed changes to the OECD Commentary, the author believes that the effectiveness of the exclusion of immovable property from the scope of Article 21(2) could be further improved by amending Article 21 as suggested.
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JANOUŠKOVÁ, Jana, and Šárka SOBOTOVIČOVÁ. "IMMOVABLE PROPERTY TAX IN THE CZECH REPUBLIC AS AN INSTRUMENT OF FISCAL DECENTRALIZATION." Technological and Economic Development of Economy 22, no. 6 (November 23, 2016): 767–82. http://dx.doi.org/10.3846/20294913.2016.1236355.

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The issue of fiscal decentralization is connected with efforts to build a space for own decision-making in municipalities when raising funds. In the framework of fiscal decentralization, municipalities in the Czech Republic have an opportunity to influence immovable property tax revenues. The aim of the research is to find out the municipalities’ attitude towards the possibility of increasing immovable property tax revenues through a coefficient and how this option is used by municipalities. In the article, there is a description of the immovable property tax development in the Czech Republic on the basis of time series. The research relies on the evaluation of secondary statistical data and on the results of primary research focused on the application of the local coefficient. Municipalities have the option to edit tax components and the amount of tax reflects then the specificities and needs of the community. However, almost 92% of municipalities still postpone the introduction of a local coefficient. The motivation for the introduction of local coefficients was an increase in municipalities’ revenues generally or the need to fund specific projects. On the other hand the empirical research showed that some form of compensation is introduced in 46% of the municipalities.
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Radvan, Michal. "Municipal charges on communal waste: do they compete with the immovable property tax?" Journal of Financial Management of Property and Construction 24, no. 2 (August 5, 2019): 148–65. http://dx.doi.org/10.1108/jfmpc-02-2018-0007.

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Purpose The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs. Design/methodology/approach To reach the aim, it was necessary to analyze the number of municipalities increasing the property tax by the local coefficient and abolishing the charge on communal waste to save money for the waste charges administration. The evidence of municipalities applying the local coefficient was used as a basis for the research. To get the information on charges on communal waste collected in these municipalities with the local coefficient within the past at least five taxable periods, the information from Monitor was used. If there was any such a significant change, then it was necessary to use the bylaws and to do thorough analysis of the reasons. Findings The hypothesis that a high number of municipalities in the Czech Republic are replacing the charge on communal waste with the local coefficient applicable for the immovable property tax was rejected. In the opinion of the author, the ideal approach is to have just one local tax – immovable property tax. This tax is administered by the state tax office and the revenue should cover the cost of waste management. Adopting only the property tax increased by the local coefficient, it is necessary to explain the benefits to the taxpayers, that is, locals and voters. Originality/value The research on the given topic was never done in the Czech Republic, as there is no evidence of local charges collected in individual municipalities.
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Dissertations / Theses on the topic "Immovable property tax"

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Baines, Daniel. "The tax benefits available to investors in immovable property in South Africa." Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4026.

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The object of this thesis is to provide guidelines relating to the tax benefits that are available to investors in immovable property in South Africa. This was done by analysing the various sections of the Income Tax Act, as well as case law and South African Revenue Service guidelines that interpret these sections, which provide for expenditure which may be deducted by taxpayers from their income when conducting the trade of letting immovable property in order to reduce their overall tax liability. The thesis also includes a chapter dealing with the four different types of vehicles that taxpayers may use when investing in property. It was found that there are significant tax benefits available to investors in immovable property through the general deductions provided in terms of section 11(a) of the Act, as well as the specific deductions that the legislature has promulgated for investors in immovable property. It was also found that each of the four vehicles has its own advantages and that a taxpayer’s personal circumstances will dictate which of the vehicles will best suit his or her needs.
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Juul, Leanne. "Timing of immovable property transactions to determine the incidence of tax in South Africa." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/23786.

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The main Acts applicable to the disposal of immovable property are the Alienation of Land Act 68 of 1981, the Deeds Registries Act 47 of 1937(DRA), the Sectional Titles Act 95 of 1986, the Subdivision of Agricultural Land Act 70 of 1970, the Transfer Duty Act 40 of 1949(TDA), the Value Added Tax Act 89 of 1991(VAT Act) and the Income Tax Act 58 of 1962(ITA). Apart from legislation there is also South African common law which is based on Roman-Dutch and English Law principles which also play an important role when dealing in immovable property. This dissertation focuses its review on the timing of immovable property transactions to determine the incidence of tax in South Africa and concentrates on the differences in the timing of ownership according to the ITA, VAT Act, TDA and DRA as well as common law principles. International accounting standards have been reviewed and a comparison drawn between the accounting treatment of a disposal and the tax treatment as well as a comparison drawn up between South Africa and Australia with regards to how for tax purposes the disposal of immovable property is treated. Statutory authority is necessary before taxes can be imposed and only the statute must be used in order to determine the liability for tax. Accounting or related principles are not taken into account when the tax liability is determined except in instances where the ITA specifically provides for it. The aim of this dissertation is to answer the question of whether there is a disconnect between the timing of the transfer of immovable property and the timing of the attendant taxation for the seller through analysing specifically the various Acts and laws which impact the transfer of immovable property.
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Govender, Preshnee. "Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9170.

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This research paper analyses the income tax impact for international (non-resident) companies that dispose of their shares in mining or oil and gas companies situated in South Africa. Typically, a disposal of shares by a non-resident in a property-rich company in South Africa would attract CGT. In the case of the minerals sector, it is automatically assumed that a mining or oil and gas company is a so-called “land-rich” or “property-rich” company due to the nature of its operations. This paper seeks to test that assumption, ie do shares in a mining or oil gas company whose only asset is a mining or prospecting right or exploration or production right respectively qualify as an ‘interest in immovable property’ as that term is defined in the ITA for CGT purposes? To make this determination, the term ‘immovable property’ as it is used for common –law purposes and the potential misalignment of this definition when compared to the term as it is used in the ITA must be analysed.
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Miškinytė, Inga. "Nekilnojamojo turto apmokestinimo ypatumai Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070111_110213-25159.

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Darbe nagrinėjama nekilnojamojo turto samprata, aptariami mokesčių sistemos vertinimo kriterijai ir mokesčių teisinės bazės sutvarkymo principai. Taip pat analizuojamos Lietuvos Respublikos ir kitų Europos valstybių teisės aktų nuostatos, susijusios su nekilnojamojo turto apmokestinimu bei įvertinama nekilnojamojo turto mokesčio reikšmė savivaldybių biudžetui. Atsižvelgiant į tai, numatomi galimi teisinio reglamentavimo pokyčiai Lietuvos nekilnojamojo turto apmokestinimo srityje.
In thesis, the concept of immovable property is examined. Further, assessment criterions and structuring legal framework of tax base are discussed, and analysis of provisions of Lithuanian and other European countries legal acts, regulating taxes on immovable property, is presented. Also the importance of tax on immovable property for municipal budget revenues is evaluated, and possible changes in the legal framework of Lithuanian laws regulating tax on immovable property are predicted. After the analysis of provisions of Lithuanian and other European countries legal acts, regulating taxation of immovable property, was completed, and topics related to taxes on immovable property in ad hoc literature were explored, it was found, that recent system of taxation of immovable property in Lithuania does not fully correspond with tendencies dominating in international practices: though Law on immovable property, which came into force since 1st of January 2006, extended the tax base, and though methods for determining taxable values of immovable property are the same which are used in international practices of immovable property taxation, still not all problems, relating to taxation on immovable property (as well as land) are solved. Considering this, it is stated that in the future it will be necessary to integrate in one legal act all provisions, regulating taxes both on immovable property and land. Further, assumption, that tax on immovable property, located in the Republic of... [to full text]
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Panayiotou, Panayiotis Andrea. "Immovable property taxation and the development of an artificial neural network valuation system for residential properties for tax purposes in Cyprus." Thesis, University of South Wales, 1999. https://pure.southwales.ac.uk/en/studentthesis/immovable-property-taxation-and-the-development-of-an-artificial-neural-network-valuation-system-for-residential-properties-for-tax-purposes-in-cyprus(3ec3bd33-0820-4e21-97f0-a3ea0e303a9a).html.

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The last General Valuation in Cyprus, in 1980, took about twelve years to be completed by the Lands and Surveys Department. The comparison method was adopted and no computerised (mass appraisal) method or tool was used to assist the whole process. Although the issue of mass appraisal was raised by Sagric International, who had been invited to Cyprus as consultants, and recently by DataCentralen A/S with the development of a mass appraisal system based on regression analysis, there has been little literature and no research directly undertaken on the problems and the analysis of immovable property taxation in Cyprus and the development of an artificial neural networks valuation system for houses and apartments. The research project approached the issue of property taxation and mass appraisal through an investigation into Cyprus's needs for an up-dated tax base for equitabileness and for an assessment system capable of performing an effective revaluation at a certain date, with minimum acceptable mean error, minimum data and minimum cost. Investigation within Cyprus and world-wide indicated that this research project is a unique study in relation to Cyprus's property taxation and the development of a computer assisted mass appraisal system based on modular artificial neural networks. An empirical study was carried out, including prototyping and testing. The system results satisfy IAAO criteria for mass appraisal techniques, compare favourably with other studies and established a framework upon which future research into computer assisted mass appraisal for taxation purposes can be developed. In conclusion, the project has contributed significantly to the available literature on the immovable property taxation in Cyprus and the development of a computer assisted mass appraisal system for houses and apartments based on modular artificial neural network method. The proposed approach is novel not only in the context of Cyprus but also world-wide.
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Brooks, Miki. "The long arm provisions of capital gain tax: An analysis of the capital gains tax consequences on the indirect disposal of immovable property by non-residents in selected African Countries." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22990.

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A non-resident who disposes of a direct interest in immovable property or an indirect interest in immovable property through the disposal of shares may be subject to capital gains tax in the country in which the immovable property is situated. Certain African countries were selected and the capital gains tax consequences on disposal of such property were determined by analysing the domestic tax legislation of the country in which the property is situated. In addition, the effect of any applicable double tax agreement ('DTA') to such disposals was considered. In certain countries - such as Angola and Nigeria - in terms of their domestic tax legislation, a non-resident will not be subject to capital gains tax in the respective country where the property is situated regardless of the value of the shares that is attributable to immovable property. In certain countries - such as Mozambique, Namibia, Tanzania and Zimbabwe - in terms of their domestic tax legislation, a non-resident may be subject to capital gains tax upon the disposal of an interest in immovable property in the respective country in which the immovable property is held regardless of the value of the shares that is attributable to immovable property, unless a DTA provides otherwise. In certain other countries - such as Botswana, Ghana, Lesotho and South Africa - in terms of their domestic tax legislation, a non-resident may be subject to capital gains tax upon the disposal of an interest in immovable property in the respective country in which the immovable property is held, however this will depend in general on the percentage of the value of shares that is attributable to immovable property, unless a DTA provides otherwise. Certain countries domestic tax legislation have specific provisions regulating how this percentage is determined. A DTA may provide relief to taxpayers who are subject to capital gains tax in both their resident country and the source country, on the disposal of an interest in immovable property held in the source country. In terms of domestic tax legislation, where the non-resident is liable to pay capital gains tax in the source country, the non-resident will in general have to comply with the withholding tax and filing obligations of that country where applicable.
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Plšková, Darina. "Stanovení daňové zátěže při variantních řešeních pořízení nemovitosti." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241299.

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This thesis is focused on tax issue, witch relates to real property trading. In the theoretical part of the thesis I describe the basic terms and deal with individual tax, which is related to the mentioned tax. In the context of the thesis will be compared to the tax burden for selected model situations that may arise in the sale, purchase or lease of real property. This load will be examined from the point of view of physical persons, to self-employed persons and also legal persons.
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Bastlová, Soňa. "Nemovitosti v účetnictví a v daních." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-166038.

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This thesis is focused on the comparison of immovable property measurement according to the International Financial Reporting Standards (IFRS), International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and Czech accounting legislation. In addition, the thesis also deals with the law requirements regarding income tax related to this type of assets. Introductory chapter discusses the definition and classification of immovable property according to mentioned regulations. The main part of the thesis describes, compares using tables and particularly assesses measurement of immovable property at the time of recognition and after the recognition. The last two chapters are supplemented with a number of practical examples in order to illustrate the application of the theoretical knowledge.
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Pavlíčková, Radka. "Vliv daňové zátěže na obchodování s nemovitostmi." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232510.

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This thesis is focused on tax field concerning real property trading. Firstly basic terms and tax breakdown are described. Within the thesis tax impact will be comared by simulating different situations which may happen when buying, selling, rating or donation and inheritance of real estate brood over individuals and last but not leaf legal entities point of view.
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Durán, Rojo Luis Alberto, and Acosta Marco Mejía. "El Impuesto de Alcabala en el Perú." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118994.

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The present paper is a thorough study on the recent developments of excise tax in Peru. It begins by showing the most recent regulatory treatment on this tax, then focusing on the current system of it, analyzing the most relevant aspects of the excise tax, aiming to be a contribution to the future improvement of this tax.
El presente artículo es un estudio minucioso de la evolución reciente del Impuesto de Alcabala en Perú. Parte de presentar los más recientes tratamientos normativos de dicho impuesto, para luego centrarse en el actual régimen del mismo, analizando los aspectos más relevantes del Impuesto de Alcabala, procurando servir de aporte para la futura mejora de este tributo.
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Books on the topic "Immovable property tax"

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Immovable property under VAT. Alphen aan den Rijn: Wolters Kluwer Law & Business, 2011.

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Pakistan. The Urban Immovable Property Tax Act, 1958: Containing the W.P. Urban Immovable property rules, 1958 ... Lahore: Irfan Law Book House, 2004.

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Pakistan. The Urban Immovable Property Tax Act, 1958: Containing the W.P. Urban Immovable property rules, 1958 ... Lahore: Irfan Law Book House, 2006.

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Pakistan. The Sindh Urban Immovable Property Tax act, 1958 with the Sindh urban immovable property tax rules, 1958 and allied laws. 2nd ed. Karachi: Pioneer Book House, 2001.

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Pakistan. Manual of property tax laws: With, Punjab urban local councils (immovable property tax) rules 1999 ... Lahore: Civil & Criminal Law Publications, 2003.

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Pakistan, ed. Manual of urban immovable property tax laws in Pakistan: With all amendments and up date case law. Lahore: Imran Law Books, 2014.

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Lal, Arjun K. Pre-emptive purchase and acquisition of immovable properties & flats by the Central Government under Income Tax Act, 1961. Bombay: Current Law Publishers, 1987.

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Norregaard, John. Taxing Immovable Property Revenue Potential and Implementation Challenges. International Monetary Fund, 2013.

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Norregaard, John. Taxing Immovable Property Revenue Potential and Implementation Challenges. International Monetary Fund, 2013.

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Norregaard, John. Taxing Immovable Property Revenue Potential and Implementation Challenges. International Monetary Fund, 2013.

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Book chapters on the topic "Immovable property tax"

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Phillips, John S. "Income from Immovable Property." In Tax Treaty Networks 1991, 167–93. London: Routledge, 2021. http://dx.doi.org/10.4324/9781315075631-7.

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Papavasilevská, Sandra. "Zrušení daně z nabytí nemovitých věcí a jeho dopad na ekonomiku státu." In Interakce práva a ekonomie, 51–62. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-3.

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The paper deals with a topic including the abolition of the tax on the acquisition of immovable property and its impact on the state economy. Although the tax on the acquisition of immovable property was abolished in September 2020, there are still many unanswered questions about the repeal. One of the main objectives of the contribution is to answer the question of why and, if so, on what grounds the cancellation was made at the most inopportune moment, especially during the Covid-19 pandemic. The contribution will, inter alia, address tax theory, in particular in relation to trasnfer taxes, by comparing them, including the abolition of the tax on the acquisition of immovable property itself. An integral part of this will be to look at the effectiveness of abolishing this tax and to make at least substantial assertions as to why such a repeal did not take place either sooner or later, and in particular what effect it will have on the overall economy of the state, which is already facing a burden on the state budget due to the pandemic situation.
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3

Lall, Tarlochan. "IMMOVABLE PROPERTY." In EU Value Added Tax Law, 809–67. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781784718015.00030.

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4

Alm, James. "The Immovable Property Transfer Tax." In Financing Governmental Decentralization, 89–114. Routledge, 2019. http://dx.doi.org/10.4324/9780429042966-4.

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5

Radvan, Michal. "Immovable Property Tax Exemptions as a Tool of Tax Policy." In European Financial Law in Times of Crisis of the European Union, 497–504. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.47.

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This text is dea ling with the exemptions from the immovable propert y tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed or disproved is that the Immovable Property Tax Act enables the implementation of the tax policy of both state and local governments. At the end, possible regulations de lege ferenda are drafted.
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"Reforming the tax on immovable property." In Fiscal Federalism 2016, 63–89. OECD, 2016. http://dx.doi.org/10.1787/9789264254053-5-en.

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7

"Article 6. Income from immovable property." In Model Tax Convention on Income and on Capital (Full Version), 1–2. OECD, 2012. http://dx.doi.org/10.1787/9789264175181-9-en.

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8

"Article 6 Income from immovable property." In Model Tax Convention on Income and on Capital (Full Version). OECD, 2019. http://dx.doi.org/10.1787/8a8b8316-en.

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"Article 6 Income from immovable property." In Model Tax Convention on Income and on Capital (Full Version). OECD, 2015. http://dx.doi.org/10.1787/9789264239081-9-en.

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"Positions on Article 6 (Income from Immovable Property) and its commentary." In Model Tax Convention on Income and on Capital (Full Version). OECD, 2019. http://dx.doi.org/10.1787/47643326-en.

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