Abstract
On 1. 1. 2014 came into force the Law no. 89/2012 Coll., The New Civil Code, which was part of a robust national project recodification of private law of the Czech Republic. This recodification of private law adjusted entirely new legal institutions, and therefore this fact must respond legislation not only the private sphere, but also the laws of public law.
In this context, the recodification of private law had inevitably reflected in financial law, where some laws that are in effect underwent major changes and some were canceled and replaced by new ones. In this context, for example, adopted an entirely new legal measures of the Senate no. 340/2013 Coll., On tax on the acquisition of immovable property, which completely changed the scheme to tax the acquisition of immovable property (formerly the real estate transfer tax).
This statutory measure of Appeal set aside the existing law no. 537/1992 Coll., On inheritance tax, gift tax and real estate transfer tax and the relevant agenda was divided, tax on the acquisition of immovable property which is subject to the new measures of the Senate and the inheritance and gift tax has been subsumed into Act no. 586/1992 Coll., on income taxes. These changes are only exemplary list of changes related to the recodification of private law.
This article gives its readers an overview of the new legislation on tax issues when these changes were adopted in connection with the recodification of private law or as a result of the development of modern society.