{"id":2216,"date":"2017-09-27T11:42:21","date_gmt":"2017-09-27T09:42:21","guid":{"rendered":"https:\/\/ak2024.ntalk.dev\/the-tax-base-for-real-estate-transfer-tax\/"},"modified":"2021-10-13T16:00:47","modified_gmt":"2021-10-13T14:00:47","slug":"the-tax-base-for-real-estate-transfer-tax","status":"publish","type":"post","link":"https:\/\/ak2024.ntalk.dev\/en\/the-tax-base-for-real-estate-transfer-tax\/","title":{"rendered":"The tax base for real estate transfer tax"},"content":{"rendered":"<p>In a judgment on June 28, 2017 (File no. 4&nbsp;Afs&nbsp;88\/2017), the Czech Supreme Administrative Court diverged from the interpretation given in the explanatory notes for Senate Regulation no.&nbsp;340\/2013 Coll., on Real Estate Transfer Tax (the &quot;<strong>Regulation<\/strong>&quot;). Instead, the Court found that the tax base for real estate transfer tax (under Art. 11 (1) (a) of the Regulation) does not include value-added tax due from transferors who are VAT payers.<\/p>\n<p>The tax base for real estate tax is the agreed purchase price for the transferred real estate excluding VAT. This means that VAT-paying transferors, who previously paid a higher rate of real estate tax, will no longer be at a disadvantage.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a judgment on June 28, 2017 (File no. 4&nbsp;Afs&nbsp;88\/2017), the Czech Supreme Administrative Court diverged from the interpretation given in the explanatory notes for Senate Regulation no.&nbsp;340\/2013 Coll., on Real Estate Transfer Tax (the &quot;Regulation&quot;). Instead, the Court found that the tax base for real estate transfer tax (under Art. 11 (1) (a) of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"pravni-oblast":[],"class_list":["post-2216","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The tax base for real estate transfer tax - Achour &amp; Partners<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The tax base for real estate transfer tax - Achour &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"In a judgment on June 28, 2017 (File no. 4&nbsp;Afs&nbsp;88\/2017), the Czech Supreme Administrative Court diverged from the interpretation given in the explanatory notes for Senate Regulation no.&nbsp;340\/2013 Coll., on Real Estate Transfer Tax (the &quot;Regulation&quot;). 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