Daňové dopady vkladu části podniku do obchodních společností
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Nieslaniková, Gabriela
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of my thesis is to bring the issue of conditional exemption from real estate transfer tax as stated in paragraph 20, article 6, under letter e) Act No. 357/1992 Dig., law of inheritance, gift and real estate transfer tax, as amended, at the investment of the company or its part into the company.
In the thesis are mentioned connections with other legislation and specific problems. These problems come with the transfer and focus on taxation. An analysis of calculation of transfer tax on real estate at the investment of the company, or its part into the company is carried out in a desriptive way.
Finally, I stated a proposal to adjust the wording of paragraph 10, article 1 of Act No. 357/1992 Dig.. The law of inheritance tax, gift tax and real estate transfer tax, as amended, which from my point of view would be necessary.
Deposit of real estate and company or a part of the company in terms of real estate transfer tax is not currently comprehensive, so I have tried in my dissertation to develop a comprehensive perspective on the issue.
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Import 04/07/2011
Subject(s)
company, tax exemption, tax connections, company deposit or its part, deposit value, tax evaluation of the deposit, membership in the company, conveyance of real estate, assessment of base tax