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The Heterogenous Diversity of the Real Estate Transfer Tax in the EU

Citace:
JÁNOŠÍKOVÁ, P., MCGREGOR PELIKÁNOVÁ, R. The Heterogenous Diversity of the Real Estate Transfer Tax in the EU. Wroclaw, Polská republika, 2016.
Druh: PŘEDNÁŠKA, POSTER
Jazyk publikace: eng
Anglický název: The Heterogenous Diversity of the Real Estate Transfer Tax in the EU
Rok vydání: 2016
Autoři: JUDr. Petra Jánošíková Ph.D. , JUDr. Radka McGregor Pelikánová Ph.D., LL.M., M
Abstrakt EN: A study provides practical information about the real estate transfer tax rates and testifies about the often overlooked inherent particularities and diversities of the EU member states, their laws and fiscal policies. The real estate transfer tax is an example that the EU and its policies and strategies, including Europe 2020, has not, and perhaps cannot, crossed the Rubicon, represented by fiscal particularities generated by different legal, cultural, historical and other traditions. Although the real estate transfer tax system correctly does not belong to the conferred competencies, a touch of harmonization for certain states could help.
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