Tax not clear on what?
| Autor: | Leonard Etel |
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| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Annual Center Review. :38-42 |
| ISSN: | 1899-5942 |
| DOI: | 10.15290/acr.2021-2022.14-15.05 |
| Popis: | Property tax is the second, after VAT, most contested issue to administrative courts. The reason for such a situation is wrongly determined subject of tax. This paper presents basic weaknesses of the regulations regarding buildings, structures and land. These problems may be eliminated only by radical changes in the binding law. Without them, this tax will still cause difficulties in its practical implementation. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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