Problematika daně z nabytí nemovitých věcí

Show simple item record
dc.contributor.advisorHrubá Smržová Petra, JUDr. Ph.D.
dc.contributor.authorMíková, Kateřina
dc.contributor.refereeAnderlová Silvie, JUDr. et Mgr.
dc.date.accepted2019-2-11
dc.date.accessioned2020-07-17T13:43:36Z
dc.date.available2018-5-23
dc.date.available2020-07-17T13:43:36Z
dc.date.issued2019
dc.date.submitted2018-10-31
dc.description.abstractPráce pojednává o přímých majetkových daní a hlavně o dani z nabytí nemovitých věcí. První část je věnována obecným pojmům nutným k vysvětlení dané problematiky. Následně je pojednáno o dani z nabytí nemovitých věcí z hmotně i procesněprávního hlediska. Práce je zakončena pohledem de lege ferenda na daň z nabytí nemovitých věcí.cs
dc.description.abstract-translatedIn the first chapter, the basic concepts of tax administration are explained so that they can be further worked on and it has not been necessary to explain them every time they are used. The second chapter focuses on the history of property taxes, however, when the border of 1918 was exceeded, given the adoption of the Reception Act, which took over the tax system of Austria - Hungary. The third chapter focuses on the taxation of immovable property from the point of view of private law and the tax on immovable property. The fourth chapter is the main chapter of the whole work and there is explained the tax on the acquisition of immovable property with respect to the individual components of the tax. The fifth chapter deals with the administration of taxes in the light of the specifics of tax treatment of the acquisition of immovable property. The last chapter is logical outcome of the tax on the acquisition of immovable property. Currently the subject of direct tax is for EU only marginal topic. Of course, the EU is particularly concerned with indirect taxes, mainly VAT and duty. However, several directives and, in particular, case law can be found in the area of direct taxation. Although primarily EU legislation and ECJ case law are led a unified intention to remove all obstacles to free movement people, goods and services.en
dc.description.resultObhájenocs
dc.format57 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier77287
dc.identifier.urihttp://hdl.handle.net/11025/37645
dc.language.isocscs
dc.publisherZápadočeská univerzita v Plznics
dc.rightsPlný text práce je přístupný bez omezení.cs
dc.rights.accessopenAccessen
dc.subjectdaňcs
dc.subjectzdaněnícs
dc.subjectpoplatníkcs
dc.subjectnemovité věcics
dc.subjectdaňové tvrzenícs
dc.subjectzáklad daněcs
dc.subjectsazba daněcs
dc.subject.translatedtaxten
dc.subject.translatedpropertyen
dc.subject.translatedimmovable propertyen
dc.subject.translatedtaxationen
dc.subject.translatedacquisitionen
dc.subject.translatedobstacles to free movementen
dc.thesis.degree-grantorZápadočeská univerzita v Plzni. Fakulta právnickács
dc.thesis.degree-levelMagisterskýcs
dc.thesis.degree-nameMgr.cs
dc.thesis.degree-programPrávo a právní vědacs
dc.titleProblematika daně z nabytí nemovitých věcícs
dc.title.alternativeIssues of tax on the acquisition of immovable propertyen
dc.typediplomová prácecs
local.relation.IShttps://portal.zcu.cz/StagPortletsJSR168/CleanUrl?urlid=prohlizeni-prace-detail&praceIdno=77287

Files

Original bundle
Showing 1 - 4 out of 4 results
No Thumbnail Available
Name:
DP - Problematika dane z NNV.pdf
Size:
2.26 MB
Format:
Adobe Portable Document Format
Description:
Plný text práce
Download
No Thumbnail Available
Name:
ved.p. Mikova.pdf
Size:
485.03 KB
Format:
Adobe Portable Document Format
Description:
Posudek vedoucího práce
Download
No Thumbnail Available
Name:
op.p. Mikova.pdf
Size:
506.38 KB
Format:
Adobe Portable Document Format
Description:
Posudek oponenta práce
Download
No Thumbnail Available
Name:
pr. Mikova.pdf
Size:
623.28 KB
Format:
Adobe Portable Document Format
Description:
Průběh obhajoby práce
Download

Collections

Theses (KFP)