Abstract
This article focuses on an analyses of the legal term immovable asset that is refurbished by the new Civil Code, i. e. the Act No. 89/2012 Coll., Civil Code. This new legislation is re-establishing the principle superficies solo cedit into the Czech legal order that fundamentally changes the concept of a building which shall newly be the component part of the plot where the building can be found on.
In the article the authors analyse following terms: immovable thing, plot, building, unit, according to the actual legislation as well as according to the legal order after the influence of the new Civil Code. They bring fundamental analyses of use of these terms in tax acts.
They offer information how the new Civil Code influences tax acts to the readers.