The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:232545 |
| Date | January 2011 |
| Creators | Semerád, Pavel |
| Contributors | Hejduková, Amálie, Vítková, Eva |
| Publisher | Vysoké učení technické v Brně. Ústav soudního inženýrství |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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