Land registers and cadastre as prerequisites for land and building taxation: a case study of the Netherlands
Molen, Paul van der
The contribution of land registration and cadastre to a sound land and building taxation is undisputed. The legal status of land and buildings must be knowledgeable. The dellineation of taxable objects can not be done without information on cadastral parcels, their surface area and their features. Reliable assessment of values can not be done without the information on purchase prices, as known from the deeds of transfer of real estate. It is necessary to establish appropriate interfaces between the land register and the cadastre at one side and the tax officials at the other side.
Event: XXVIII Incontro di Studio : Valori immobilari catasto e fiscalita
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