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: 681013 - Residential vacant land sales or purchases services

Item's explanatory note:

This subcategory includes:
- sales on own account of vacant residential land in cases where the sales are treated as sales of trading stock by the seller. Such vacant land can include subdivided vacant land.

This subcategory also includes:
- subdividing real estate into lots, without land improvement

This subcategory excludes:
- subdividing and improving of land, see 42.99.29

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Correspondences:
Classification of Products ver. 2008 (CZ-CPA) - level 5 - Category	68101	Buying and selling services of own real estate