My thesis is focused on the legal regulations of property taxes in the Czech Republic and its comparison with the chosen state of the European Union (Germany). The theoretical part describes a taxation system of road tax, real estate tax and inheritance tax, gift tax and real estate-transfer tax. And also a taxation system of road tax and real estate tax in Germany, because during the year 2007 it happened neither to a gift, succession nor a real estate transfer. The practical part is about the company Groz-Beckert, s.r.o. which has a subsidiary company in the Czech Republic and a controlling company in Albstadt in Germany. Then the comparison is made so these vehicles, land and buildings owned by the company in the Czech Republic would be also owned in the same quantity in Germany. It solves how much more the company had to pay in taxes and if the Czech Republic is for this company much more advantageous from the point of view of property taxes.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:48663 |
| Date | January 2008 |
| Creators | PŘIBYLOVÁ, Veronika |
| 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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