Articles by: Daniela Lůžková


Significant Amendment to the Real Property Tax Act

Real property tax is determined on the basis of data recorded in the land registry; however, in case of discrepancy between the data and the actual state of affairs, the current practice gives preference to the actual state of affairs. Although the related case law has long preferred this approach, the tax administrator has not always accepted it. The proposed amendment to the Real Property Tax Act should bring a significant shift in this matter. How can it affect specific tax liability? 

23. 10. 2020