The Immovable Property Transfer Tax

2019 ◽  
pp. 89-114
Author(s):  
James Alm
Keyword(s):  
Property Transfer ◽  
Transfer Tax

scholarly journals Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum?

2020 ◽  
Vol 5 (2) ◽  
pp. 45-57
Author(s):  
Michal Radvan ◽  
Sandra Papavasilevská
Keyword(s):  
Political Parties ◽  
Constitutional Court ◽  
Negative Consequences ◽  
Structural Components ◽  
Property A ◽  
The Czech Republic ◽  
Eu Member States ◽  
Property Transfer ◽  
Pros And Cons ◽  
Transfer Tax

The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the  reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this  virus on society. The main aim of the article is to answer the question of whether the abolition of the tax on acquisition of  immovable property is a tool to suppress the negative consequences of Covid-19 or a politicum. To get the answer, it is  necessary to shortly describe the tax on acquisition of immovable property and its structural components and make a  basic comparison with the other EU Member States. We also summarise the pros and cons of the tax and related findings  of the Constitutional Court. As the property transfer tax is connected with the income tax and there were several  amendments in the proposal, it is needed to analyse these changes. Based on the research, it is possible to conclude that  the abolition of the tax on acquisition of immovable property is definitely not a tool to suppress the negative  consequences of Covid-19; it is just a politicum: political parties believe that the abolition of the transfer tax brings them  more voices in the elections.

Federal Act on the International Transfer of Cultural Property: (Cultural Property Transfer Act, CPTA) Dated June 20, 2003

2005 ◽  
Vol 12 (4) ◽  
pp. 467-476 ◽  
Keyword(s):  
Cultural Property ◽  
Federal Constitution ◽  
Property Transfer ◽  
Unesco Convention ◽  
Swiss Confederation

The Federal Assembly of the Swiss Confederation, Pursuant to Articles 69, para. 2 and 95, para. 1, of the Swiss Federal Constitution, in execution of the UNESCO Convention from November 14, 1970 on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property (UNESCO Convention 1970), after having examined the Message of the Federal Council dated November 21, 2001, decides.

Taxation: Validity of Stock Transfer Tax

1907 ◽  
Vol 5 (6) ◽  
pp. 488
Keyword(s):  
Transfer Tax

The Soviet-Iranian Treaty of 1921: History and Modernity (to the Centenary of Conclusion)

2021 ◽  
pp. 191
Author(s):  
Zaven A. Arabadzhyan
Keyword(s):  
Caspian Sea ◽  
Legal Status ◽  
The Caspian Sea ◽  
National Interests ◽  
Economic Relations ◽  
Bilateral Relations ◽  
Property Transfer ◽  
Soviet Russia ◽  
Set Up ◽  
Almost All

After a century since the Soviet-Iranian Treaty was signed in 1921 authors of the article consider its significance from a new viewpoint – as the backing of the sovereignty of Iran and Russia that supported development of their relations. Authors examine the way it complied with the interests of Russia and Iran, and its impact on the bilateral relations in the 20th century. The signing of the Treaty secured the sovereignty of Iran, served as the base for the development of equal relations between the two neighboring states and opened up Iran for relations with foreign states. For the Russia, this document was a step towards breaking its diplomatic isolation. The authors emphasize that Russia had granted almost all its property to Iran which contributed to the improvement of the financial situation in Iran and served as a base for the development of mutually beneficial economic relations between the two countries. The authors mention that the property transfer clause was connected with the security of the Soviet Russia. This fact was reflected in the Article 6 of the Treaty. The Treaty set up the basement for the legal status of the Caspian Sea as a closed sea in the states' joint usage. The Convention on the Legal Status of the Caspian Sea, signed in 2018, to some extent retained the special regime of the sea and reflected the spirit of the Treaty of 1921. Although in IRI there are different views about the Treaty some experts consider that it generally complied with Iran's national interests.

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