DETAIL OF CLASSIFICATION ITEM
Classification: Classification of Products ver. 2008 (CZ-CPA)
Abbreviation: CZ-CPA_KL
Version: 1
Validity: 01.01.2008 - 09.09.9999
Family: Products
Language version: EN
Classification level: 6
Item: 681011 - Residential buildings and associated land sales or purchases services
Item's explanatory note:
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 |