Právní úprava daňových a poplatkových povinností spojených s vlastnictvím nemovitostí s důrazem na vlastnictví bytů

Abstract

The aim of this thesis is to offer to the reader a coherent explanation of the real estate tax as it pertains to the real estate owners. The real estate tax is divided into three parts: the tax on the building, the tax on land and the tax on flats, which is the focus of this thesis. Each of the three parts contains information about when to pay the real estate tax, who is the tax payer, the tax calculation, cases of tax immunity and a duty to fill in a declaration of taxes and its format. The real estate tax belongs to the property taxes and its profit goes to the municipal budgets. The municipality is allowed to decide how to invest acquired money in its infrastructure and can issue a local law and change the amount of the tax; setting a different municipal coefficient from the act. Next, it can set a new territorial coefficient of 2, 3, 4 or 5, which raises the final tax. It is completely on the decision of each municipality, if the profit from the real estate tax as outlined in the act is sufficient or if the municipality chooses to use the opportunity to make the tax higher and get more money into the budget. The main point of tax calculation is to find a tax base, which is possible to set in several forms. The most common ways to calculate the tax base is according to square meters or the value...