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(Judgement of the Supreme Court of the Slovak Republic dated 26 February 1999, file No. 6 S 66/98, published in the Collection of Opinions of the Supreme Court and Decisions of Courts of the Slovak Republic No. 4/2002)
It does not result from the legal regulation of real estate transfer tax that the real estate transfer tax base is a sum of the purchase price for all transferred immovables in the case of transfer of several immovables by one purchase agreement.
The decisive fact for determination of the real estate transfer tax is thus not the registration with the Land Book Registry itself as the act of contribution of the ownership title to the real estate, but it is decisive what the act stipulates as the tax base. If the act stipulates the remuneration for the transfer of ownership title to the real estate as the tax base, the own tax liability derived from the tax base may not, under the act, be determined from the content of the legal decision on permission of the contribution to the Land Book Registry.
© Cechová & Partners (Bratislava)
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