Vliv rekodifikace soukromého práva na vybrané majetkové daně

Abstract

The thesis was dedicate the problem of influence of private law recodification to the property taxes, especially to the real estate tax, inheritance tax, gift tax and real estate transfer tax. In the theoretical part is explanation of basic tax concepts and basic concepts of property taxes. Additionally, there is a description Czech legislation of property taxes (without road tax) before and after validity the new civil code. In the practical part is valorization and comparison legislation progression. Attention is focused on inheritance and donation.