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: 681015 - Non-residential vacant land sales or purchases services

Item's explanatory note:

This subcategory includes:
- sales on own account of vacant non-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