@inproceedings{476186,
   author = {Vincencová, Eva and Horák, Roman},
   address = {Olomouc},
   edition = {1.},
   editor = {Tomáš Talášek, Jan Stoklasa, Pavla Slavícková,},
   keywords = {Real estate property tax, real estate property transfer tax, real estate property acquisition tax},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Olomouc},
   isbn = {978-80-244-5543-3},
   pages = {267-275},
   publisher = {Palacký University Olomouc},
   title = {Aspects of the taxation of Immovable Property},
   url = {https://knowledgeconference.upol.cz/downloads/KNOWCON%202019%20-%20Conference%20proceedings.pdf},
   year = {2019}
}

TY  - JOUR
ID  - 476186
AU  - Vincencová, Eva - Horák, Roman
PY  - 2019
TI  - Aspects of the taxation of Immovable Property
PB  - Palacký University Olomouc
CY  - Olomouc
SN  - 9788024455433
KW  - Real estate property tax, real estate property transfer tax, real estate property acquisition tax
UR  - https://knowledgeconference.upol.cz/downloads/KNOWCON%202019%20-%20Conference%20proceedings.pdf
N2  - The paper deals with the current problematic aspects of taxation of acquiring property rights to real estate for individual tax subjects, legal and natural persons, including related issues in the context of Czech tax jurisdiction. The amount of this tax is a significant revenue for the State Budget and is influenced by of number the factors. The article describes and analyses, the effects of property ownership on taxation in the area of ownership transfer, property tax, Value added tax and Income Tax
ER  - 

VINCENCOVÁ, Eva a Roman HORÁK. \textit{Aspects of the taxation of Immovable Property}. Online. 1. vyd. Olomouc: Palacký University Olomouc, 2019, s.~267-275, 7 s. ISBN~978-80-244-5543-3.