The development of legal regulation of the subject to the immovable property tax in relation to utility networks and issues concerning taxation of technology placed in a building
2015
Abstract
The first part of the article is focused on the issue of the subject to the immovable property tax in relation to utility networks. In the course of three different time periods, the nature of the utility networks as movables and immovables is analysed.
The attention is firstly given to the regulation of the subject to this tax from the perspective of the law applicable before the Civil Code No. 89/2012 Coll. came into force, thereafter and after the amendment that should come into effect at the beginning of April 2016. In the second part, the author deals with the question, whether a technology placed in a building should be included in the tax base calculation from the transfer of that building as an immovable property.