Act No. 148 / 2002 Coll.
Act amending Act No. 569 / 1991 Coll., on the Land Fund of the Czech Republic, as amended, and Act No. 357 / 1992 Coll., on inheritance tax, donation tax and real estate transfer tax, as amended
Valid
Law
Effective from 17.04.2002
Text versions:
01.01.2013
17.04.2002
148
THE LAW
of 20 March 2002
amending Act No. 569 / 1991 Coll., on the Land Fund of the Czech Republic, as amended, and Act No. 357 / 1992 Coll., on inheritance tax, donation tax and real estate transfer tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Act on inheritance, donation and property transfer tax
Act No. 357 / 1992 Coll., on inheritance, donation and real estate transfer tax, as amended by Act No. 18 / 1993 Coll., Act No. 322 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 72 / 1994 Coll., Act No. 85 / 1994 Coll., Act No. 113 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 96 / 1996 Coll., Act No. 151 / 1997 Coll., Act No. 203 / 1997 Coll., Act No. 227 / 1997 Coll., Act No. 340 / 2000 Coll., Act No. 95 / 1999 Coll., Act No. 27 / 2000 Coll., Act No. 103 / 2000 Coll., Act No. 132 / 2000 Coll.
1. in Article 8 (1) (b), the words "or the acquisition of real estate on cancellation of a legal person without liquidation or on the distribution of the liquidation balance on cancellation of a legal person with liquidation" shall be inserted after the words "in public auction";
2. In Article 19, at the end of paragraph 3, the dot is replaced by a comma and the following point (d) is added:
"(d) the occasional free acquisition of movable property and other assets of value not exceeding CZK 3,000."
3. in Paragraph 20 (1) (a):
"(a) the Czech Republic, as well as the free provision of assets by the Czech Republic,"
4. In Article 20 (3), the words "where the right of management of such property is exercised by central authorities, state funds, district offices or budgetary or contribution organisations set up by central authorities or district offices' are replaced by the words" if the State's property is managed by the State's organisational units, the Office of the Chamber of Deputies, the Office of the Senate, state contribution organisations or state funds'.
5. in Article 20 (6) (f):
"(f) transfers and transfers of assets of legal persons when they are merged, merged, divided or converted,"
6. In Article 20, at the end of paragraph 6, the dot is replaced by a comma and the following point (k) is added:
"(k) real estate transfers from ownership of the Czech Republic which were in the administration of the Land Fund of the Czech Republic before the transfer."
7. In Article 21 (1) (b), the words "by which the competent authority confirms or certifies' are replaced by the words" by which it is confirmed or certified '.
8. The last sentence of Paragraph 21 (1) reads: "A certified copy of the contract or other document confirming or certifying ownership of the property is included in the tax return and an expert opinion on the price of the property, if it is for the transfer or transfer of ownership to the property, whether it is for the payment or free of charge; the expert opinion shall not be required in the case of transfer or transfer of ownership to land without permanent crops and buildings or real estate from the ownership of the municipality, in the case of auctioning of real estate or in the case of a fully exempt transfer or transfer of ownership to real estate, with the exception of the transfer of real estate to a company or cooperative, unless the tax administrator provides otherwise. ';
9. The second sentence of Paragraph 21 (2) reads: "The inheritance and donation returns are not subject to the acquisition or supply of property, if the Czech Republic is the taxpayer."
10. In Paragraph 21, the following sentence is added at the end of paragraph 3: "Similarly, transfers of other real estate from the ownership of the Czech Republic, which were in the administration of the Land Fund of the Czech Republic before the transfer."
EFFECTIVE
This Act shall take effect on the day of its publication.
Klaus v. r.
Havel v. r.
v Rychetský v. r.
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Regulation Information
| Citation | Act No. 148 / 2002 Coll., amending Act No. 569 / 1991 Coll., on the Land Fund of the Czech Republic, as amended, and Act No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.04.2002 |
|---|---|
| Effective from | 17.04.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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