Decree of the Ministry of Finance of the Czech Republic No. 12 / 1993 Coll.
Decree of the Ministry of Finance of the Czech Republic implementing certain provisions of the Czech National Council Act No. 338 / 1992 Coll., on Real Estate Tax
Valid
Effective from 01.01.1993
12
DECLARATION
Ministry of Finance of the Czech Republic
of 18 December 1992
implementing certain provisions of the Czech National Council Act No. 338 / 1992 Coll., on Real Estate Tax
The Ministry of Finance of the Czech Republic in agreement with the Ministry of Culture of the Czech Republic and the Ministry of Environment of the Czech Republic pursuant to § 4 (1) (g) and (h) and § 9 (1) (k) and (m) of the Act of the Czech National Council No. 338 / 1992 Coll., on Real Estate Tax (hereinafter "the Act '), provides:
(1) The tax on buildings is considered to be exempt pursuant to § 9 (1) (k) of the Act, the buildings of publicly accessible heritage buildings owned by the State, declared as cultural lands1) as well as the buildings of publicly accessible monuments owned by legal and natural persons declared as cultural monuments, 1) which are accessible for educational reasons under a written contract concluded between the Ministry of Culture of the Czech Republic and the owner. The contract shall specify the temporal and spatial extent of the disclosure and specify its regime in accordance with the monument value and other uses of the object.
(2) The tax on constructions shall be deemed to be exempt pursuant to Paragraph 9 (1) (m) of the Act in respect of the buildings serving exclusively:
(a) the location and operation of a public monitoring network providing information on the state of the individual environmental compartments financed by State or municipal budgets;
(b) for waste treatment (2) for further recovery;
(c) sanitation and reclamation of waste landfills, 3)
(d) rendering contaminated parcels, groundwater and objects;
(e) for the sorting and collection of waste;
(f) heat, biological, chemical and physical disposal of waste;
(g) for landfills meeting the conditions laid down for the operation of the landfill by special regulations, 4)
(h) the operation of small hydropower plants up to 1 MW;
(ch) for wind-powered generators,
(i) for biogas generators, including their use systems, provided that the energy obtained is supplied to the network or to other consumers;
(j) for sources using geothermal energy, including heat pumps that provide heat to consumers;
(k) as functional solar collectors,
(l) as a source of biomass energy.
(1) The land tax shall be deemed to be exempt pursuant to Article 4 (1) (g) of the Act, the land forming one functional unit with the construction of monuments defined in Article 1 (1) of this Decree.
(2) The land tax shall be deemed to be exempt under Paragraph 4 (1) (h) of the Act, land forming one functional unit with construction
(a) as defined in § 1 (2) (a) to (j) of this Order,
(b) serving exclusively for waste water treatment plants;
(c) the service system of hot water and steam plants of centralised heat supply (5) for public distribution.
This Decree shall take effect on 1 January 1993.
Minister:
Ing. Coachman CSc. v. r.
1) ČNR Act No. 20 / 1987 Coll., on State Heritage Care, as amended.
2) For example Act No. 238 / 1991 Coll., on Waste, Decree of the Government of the Czech Republic No. 513 / 1992 Coll., on Details of Waste Management.
3) Decree of the Ministry of the Environment of the Czech Republic No. 401 / 1991 Coll., on waste management programmes.
4) For example Act No. 138 / 1973 Coll., on Water (Water Act), as amended.
5) Act No. 89 / 1987 Coll., on the production, distribution and consumption of heat.
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Regulation Information
| Citation | Decree of the Ministry of Finance of the Czech Republic No. 12 / 1993 Coll., implementing certain provisions of the Czech National Council Act No. 338 / 1992 Coll., on Real Estate Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1992 |
|---|---|
| Effective from | 01.01.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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