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Classification of Products ver. 2008 (CZ-CPA) - level 6 - Sub-category

Code	Abbreviation	Name	Valid from	Valid to	Family
5650	CZ-CPA_U6	Classification of Products ver. 2008 (CZ-CPA) - level 6 - Sub-category	01.01.2008	09.09.9999	Products

Code List Item:

Residential buildings and associated land sales or purchases services

Code	Name	Valid from	Valid to
681011	Residential buildings and associated land sales or purchases services	01.01.2008	09.09.9999

Definition of item:

This subcategory includes:
- sales on own account of residential buildings and associated land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of the selling unit
- sales of houses with associated land, multiple-dwelling buildings with associated land and individual dwelling units within such buildings, such as individual apartments or ondominiums. Such property can be either leasehold or freehold.

This subcategory excludes:
- sales of residential property constructed by the selling unit, see 41.00.10
- sales of residential vacant land, see 68.10.13

Correspondences

Classification of Products ver. 2008 (CZ-CPA) - level 5 - Category

68101

Buying and selling services of own real estate

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Displayed on: 16.11.2024