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- W4311134482 abstract "The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of the division of taxes into direct and indirect taxes. The author concludes that the Real Estate Acquisition Tax and the Real Estate Transfer Tax were indirect taxes." @default.
- W4311134482 created "2022-12-23" @default.
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- W4311134482 date "2022-12-09" @default.
- W4311134482 modified "2023-10-12" @default.
- W4311134482 title "Labutí píseň daně z nabytí nemovitých věcí" @default.
- W4311134482 cites W3155020710 @default.
- W4311134482 doi "https://doi.org/10.14712/23366478.2022.42" @default.
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