Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries

Article English OPEN
Břetislav Andrlík; Lucie Formanová;
(2014)
  • Publisher: Mendel University Press
  • Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (issn: 1211-8516, eissn: 2464-8310)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.11118/actaun201462061213
  • Subject: Agriculture | tax system | S | municipality | European Union | recurrent tax on immovable property | Biology (General) | QH301-705.5
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the cl... View more
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