Physical and legal persons were obliged to submit the AOR by 30 April 1996, reflecting the asset ownership situation as of 1 January 1996.
The AOR listed:
- all real estate property,
- movable assets,
- property rights and other proprietary items of value.
Real estate property must always be included in the report while movable assets and property rights and other proprietary items of value are included only if their total value exceeds 1,000,000 Sk.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information contact Richard Fletcher, Arthur Andersen Prague, tel +42 2 2440 1300, or enter a text search 'Arthur Andersen' and 'Business Monitor'.
