Act No. 1 / 2009 Coll.
Act amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended
Valid
Effective from 01.01.2009
1
THE LAW
of 18 December 2008
amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., Act No. 242 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 65 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 239 / 2001 Coll., Act No. 483 / 2001 Coll., Act No. 576 / 2002 Coll., Act No. 237 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 342 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 112 / 2006 Coll., Act No. 186 / 2006 Coll., Act No. 261.
1. in Paragraph 9 (1), point (g) shall be deleted;
2. In Article 9 (1) (r), the words "or changes consisting in reducing the thermal performance of the construction by building modifications for which a building permit has been issued 'are deleted.
3. At the end of the text of § 12, the words "except for the land referred to in § 5 (1) 'are added.
Transitional provisions
1. Where a right to exemption from construction tax has been established pursuant to § 9 (1) (g) of Act No. 338 / 1992 Coll., on real estate tax, as effective until the date of entry into force of this Act, the exemption shall be granted for the last time in the 2009 tax year.
2. If a right to exemption from construction tax has been established pursuant to § 9 (1) (r) of Act No. 338 / 1992 Coll., on real estate tax, as effective until the date of entry into force of this Act, the exemption shall be granted for the last time in the 2012 tax year.
Efficacy
This Act shall take effect on the day of its publication.
Wolf
Klaus v. r.
Topolánek v. r.
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Regulation Information
| Citation | Act No. 1 / 2009 Coll., amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.01.2009 |
|---|---|
| Effective from | 01.01.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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