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ANDRLIK BŘETISLAV, FORMANOVA LUCIE. 2014. Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 62(6): 1213–1220. This paper deals with the issue of the recurrent tax on immovable property and its signifi cance in the tax systems of the EU Member States. The recurrent tax on immovable property is classifi ed as property taxes, also according to the international methodology of the classifi cation of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies. This paper discusses the current state of the application of this tax in the tax systems of the Member States with an emphasis on numerical characteristics on the defi ned timeline. In frame of the analysis of the numerical characteristics there are use the primary sources, which are followed by the interpretation of the calculated results. The theoretical introduction is defi ning the theoretical basis for the application of this tax in modern tax systems and its confl ict with the issue of double taxation.