Full text of Act No. 174 / 1995 Coll.
Act on Real Estate Tax (full text, as is apparent from amendments and additions made by Act No. 315 / 1993 Coll. and Act No. 242 / 1994 Coll.)
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25.08.1995
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174
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Announces
complete version of the Act of the Czech National Council No. 338 / 1992 Coll., on Real Estate Tax, with amendments and additions implemented by Act No. 315 / 1993 Coll. and Act No. 242 / 1994 Coll.
THE LAW
on real estate tax
The Czech National Council decided on this law:
Preliminary provisions
This law regulates the real estate tax
(a) land tax;
(b) construction tax.
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Subject matter
(1) The subject of the land tax is land on the territory of the Czech Republic held in the real estate register. 1)
(2) The subject of the land tax is not:
(a) within the scope of the ground plan, land built by buildings, even if the buildings are not subject to tax on the buildings pursuant to Paragraph 7 (2) of this Law;
(b) the forest parcels on which the woods of conservation and special purpose forests are situated, 2)
(c) water plates1) excluding ponds for intensive and industrial fish farming;
(d) land intended for State defence.
Taxpayers
(1) The owner of the land is a property tax payer. In the case of land owned by the Czech Republic ("the State '), the tax payer is a legal person who has the right of economy 4) or which has been established by the right of permanent use. 5)
(2) The charterer is a tax payer for leased land, if it is land whose original ownership boundaries in the field do not exist, because they have been merged into land with borders in the field which actually exist, or land managed by the Land Fund of the Czech Republic or by the Administration of State tangible reserves or land transferred to the National Property Fund.
(3) The user is a tax payer if the owner of the land is not known or for land whose field borders were actually created after the land was transferred as a substitute for the original land merged.
(4) Where the property is owned or managed by more than one entity, or where the right of permanent use is established by more than one entity, the latter shall pay the tax jointly and severally.
(5) The landowner, if not the taxpayer, is liable for the tax.
Exemption
(1) Land tax exemption
(a) State-owned land;
(b) land owned by the municipality;
(c) land used by diplomatic representatives appointed in the Czech Republic, professional consuls and other persons enjoying diplomatic and consular privileges and immunities under international law, provided that they are not citizens of the Czech Republic and that reciprocity is guaranteed,
(d) land managed by the Land Fund of the Czech Republic6) or transferred to the National Property Fund of the Czech Republic, 7) if not leased,
(e) land forming one functional unit with a construction or part of it used to perform religious ceremonies of churches and religious societies recognised by the State, (8) with a construction or part of it used to perform spiritual administration of these churches and religious societies;
(f) land forming a single functional unit with construction in the ownership of a citizen's association, 9)
(g) land consisting of one functional unit with construction serving schools and school facilities, museums and galleries, if these museums and galleries are defined by special regulations, libraries, state archives, medical facilities, social care facilities, 10) foundations and with the construction of monument buildings provided for by the Order of the Ministry of Finance of the Czech Republic in agreement with the Ministry of Culture of the Czech Republic.
(h) land forming one functional unit with construction exclusively for the purpose of improving the state of the environment, as defined by the Order of the Ministry of Finance of the Czech Republic in agreement with the Ministry of Environment of the Czech Republic,
(i) the land on which the cemeteries are established; 1)
(j) land of the territory specifically protected under the Nature and Lands11) with the exception of national parks and protected landscapes; in national parks and protected landscape areas land included in their I. zone,
(k) land of straws, groves and windmills and arable land, meadows and pastures, land of the water protection zone I (12) and land of other areas (1) which cannot be used in any way;
(l) land of publicly accessible parks, premises and sports grounds, 1)
(m) agricultural land for a period of five years and forest land for a period of 25 years, starting from the year following that in which agricultural or forestry production was returned after reclamation by technical measures or by biological nationalisation;
(n) for a period of five years from the entry into force of this Act, agricultural parcels and 10 ha of farm forest parcels issued to owners under a special rule, 13), even where those parcels have been allocated replacement parcels, provided that they are self-managed by the owners or persons close to them (14) and have not transferred or transferred ownership rights to persons other than those close, 14)
(o) land intended for public transport;
(p) the parts of the land on which the measuring marks, signals and other geodetic points are established, 15) and the strips of the land in the woods, reserved for the distribution of electricity and heating gases. 16)
(2) Land comprising one functional unit with construction means part of the land strictly necessary for the operation and performance of the construction function.
(3) The land referred to in paragraph 1 (a) shall be exempt from land tax if it is not used for business activities or leased out, with the exception of leasing to budgetary organisations. The land referred to in points (e) to (g) and (l) of paragraph 1 shall be exempt from land tax if it is not used for business or leased.
(4) The tax payer shall claim the land tax exemption provided for in paragraph 1 (e) to (h), (j), (k), (m), (n) and (p) in the tax return.
(5) Where entitlement to the exemption referred to in paragraph 1 (n) is claimed, the taxpayer shall document the independent operation of agricultural production on agricultural land by entering in the register in accordance with specific rules. 16a)
Tax base
(1) The basis of the tax on arable land, hops, vineyards, gardens, fruit orchards, meadows and pastures (1) is the price of land determined by multiplying the actual area of land in m2 by the average price of land set at 1 m2 in Decree 16b), issued on the basis of the authorisation in Article 17 of this Law.
(2) The basis of the tax on land of farm forests (2) and ponds with intensive and industrial farming (1) is the price of land determined in accordance with the applicable price regulations on 1 January. The basis of the tax on the land of economic forests can be the product of the actual area of the land in m2 and the amount of CZK 3.80 per 1 m2.
(3) The tax on other parcels is based on the actual area of land in m2 established on 1 January of the tax period.
Tax rate
(1) The tax rate for land
| a) | orné půdy, chmelnic, vinic, zahrad, ovocných sadů | 0,75 %, |
| b) | luk a pastvin, hospodářských lesů a rybníků s intenzivním a průmyslovým chovem ryb | 0,25 %. |
(2) The tax rate for other parcels is for every 1 m2
| a) | zastavěných ploch a nádvoří | 0,10 Kč, |
| b) | stavebních pozemků | 1,00 Kč, |
| c) | ostatních ploch, pokud jsou předmětem daně | 0,10 Kč. |
(3) Building land means unbuilt land intended for construction by decision on the location of the building or building permit, provided that the territorial management is merged with the construction process; the area of the land to which the decision on the location of the construction or the said building permit applies shall be determined.
(4) The basic rate of tax referred to in paragraph 2 (b) shall be multiplied by the coefficient:
| a) | 0,3 v obcích do 300 obyvatel |
| 0,6 v obcích nad 300 obyvatel do 600 obyvatel | |
| 1,0 v obcích nad 600 obyvatel do 1000 obyvatel | |
| 1,4 v obcích nad 1000 obyvatel do 6000 obyvatel | |
| 1,6 v obcích nad 6000 obyvatel do 10 000 obyvatel | |
| 2,0 v obcích nad 10 000 obyvatel do 25 000 obyvatel | |
| 2,5 v obcích nad 25 000 obyvatel do 50 000 obyvatel | |
| 3,5 v obcích nad 50 000 obyvatel a ve Františkových Lázních, Luhačovicích, Mariánských Lázních a Poděbradech | |
| 4,5 v Praze. |
In order to assign a coefficient to individual municipalities, the population of the municipality is determined according to the last census;
(b) for each part of the municipality, the municipality may, by means of a generally binding decree, increase the coefficient laid down in (a) for it by one category or reduce by one to three categories by the breakdown of the coefficients in (a); coefficient 4.5 may be increased to coefficient 5,0.
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Subject matter
(1) The subject of the tax on construction is construction in the territory of the Czech Republic on which the approval decision was issued 17) or the approval decision is subject to and used and / or completed under the generally binding legislation previously issued.
(2) The subject of the tax on buildings is not the construction of dams, structures that regulate the water flow, the construction of water lines and waterworks, including water treatment, sewerage and sewerage facilities, including waste water treatment plants, as well as the construction of buildings intended for the previous cleaning of water before discharge into sewerage, flood protection, irrigation and drainage of land, 17a) the construction of energy distribution and public transport routes.
(3) Public transport routes are infrastructure construction (motorways, roads, local roads and public purpose roads), air equipment construction, railway and rail construction, waterways and ports.
Taxpayers
(1) The tax payer is the owner of the construction; if it is a building in the administration of the Land Fund of the Czech Republic or of the State Material Reserve Administration or a building transferred to the National Property Fund of the Czech Republic, which is leased, it is the tenant. If a legal person has the right to build a farm 4) or permanent use, 5) the tax payer is the holder of that right.
(2) If more than one entity has a right of ownership, right of management or permanent use, they are liable to pay the tax jointly and severally.
Exemption
(1) Exemptions from construction tax
(a) State-owned buildings;
(b) buildings owned by the municipality;
(c) buildings owned by another State used by diplomatic representatives appointed in the Czech Republic, professional consuls and other persons enjoying diplomatic and consular privileges and immunities under international law, provided that they are not citizens of the Czech Republic and that reciprocity is guaranteed,
(d) buildings managed by the Land Fund of the Czech Republic or transferred to the National Property Fund of the Czech Republic, if not leased,
(e) buildings owned by churches and religious societies recognized by the State, 8) serving to perform religious ceremonies and to exercise spiritual administration of these churches and religious societies;
(f) buildings owned by citizens' associations, 9)
(g) for a period of 15 years, starting from the year following the adoption of the approval decision, the new building of housing owned by natural persons, provided that it serves for the permanent residence of the owner or persons close to him, and the new building of homes where the apartments are exclusively owned by natural persons,
(h) for a period of 15 years from the entry into force of this Act, homes returned to natural persons by way of restitution under special regulations, 18) unless the transfer or transfer of ownership to persons other than close persons has occurred;
(i) for a period of 15 years from the date of entry into force of this Act, housing owned by natural persons, if they were built by 1948 and have either an absolute majority of the rental apartments or apartments occupied for at least 15 years also by users other than the owner and persons close to him under the former laws on the management of the housing and the hired rent, unless the transfer or transfer of ownership rights to persons other than loved ones has taken place since 1948;
(j) for a period of 10 years from the date of entry into force of this Act, housing houses with dwellings transferred to the property of natural persons owned by the State, municipalities and cooperatives, 18a, unless further transfer or transfer of ownership to persons other than close persons took place;
k) buildings serving schools and school facilities, museums and galleries, if these museums and galleries will be defined by special regulations, state archives, libraries, medical facilities, social care facilities, foundations, civic associations of disabled citizens, as well as buildings of monument public accessible objects as defined by the Order of the Ministry of Finance of the Czech Republic in agreement with the Ministry of Culture of the Czech Republic,
(l) structures used to ensure mass passenger transport;
m) the buildings used exclusively for the purpose of improving the state of the environment laid down by the Order of the Ministry of Finance of the Czech Republic in agreement with the Ministry of the Environment of the Czech Republic,
(n) housing houses owned by natural persons receiving welfare benefits under the Social Needs Act 18b) and hold ZTP and ZTP / P licences to the extent that they serve for their permanent residence;
(o) individual recreational buildings owned by natural persons receiving social welfare benefits under the Social Needs Act and holding a ZTP licence, and individual recreational buildings owned by ZTP / P holders,
(p) construction of cultural lands18c) for a period of eight years, starting from the year following the issue of the building permit for building modifications carried out by the owner;
(r) buildings for a period of five years from the year following the implementation of the change in the heating system by switching from solid fuels to gas, electricity or to a system using renewable energy from solar, wind, geothermal, biomass, or by reducing the thermal performance of the construction by building modifications for which a building permit has been issued.
(2) Where only part of the construction is subject to the exemption provided for in paragraph 1, the entitlement to the exemption shall be established from the ratio in which the floor area of the above-ground part of the construction is subject to the exemption to the total floor area of the above-ground parts of the construction.
(3) Exemptions from the tax on buildings referred to in paragraph 1 (g) to (i) are not subject to the non-residential premises of buildings serving exclusively for business activities.
(4) The buildings and parts thereof referred to in paragraph 1 (a) shall be exempt from the tax on the buildings, unless they are used for business or rental, with the exception of leasing to budgetary organisations. The structures and parts thereof referred to in points (d), (e) and (f) shall be exempt from the tax on the buildings if they are not used for business or rental. According to the provisions of paragraph 1 (i), housing cooperatives, referred to as folk housing cooperatives under previous rules, shall proceed mutatis mutandis. 18d)
(5) The taxpayer shall claim exemption from construction tax pursuant to paragraph 1 (e) to (k), (m) to (r) in the tax return.
(6) The exemption provided for in paragraph 1 (h), (i) and (p) is subject to the fee established by the taxpayer for the use of funds obtained by the exemption for the repair, reconstruction and modernisation of residential houses and the modification of cultural monuments (hereinafter referred to as the "funds"). The effectiveness of the exemption is already established during the tax period in which the entitlement to the exemption was claimed. The first documents certifying the use of funds shall be submitted by the taxpayer within two years of the effectiveness of the exemption, otherwise the exemption granted shall cease. The last documents certifying the use of funds may be submitted no later than one year after the expiry of the exemption. If all the funds obtained from the exemption have not been demonstrated, the difference between the means shown and the tax liability shall be prescribed by the taxpayer for direct payment as a tax.
(7) If the exemption provided for in the preceding paragraph is terminated, the taxpayer may apply for the exemption again at any time within 15 years of the entry into force of this Law. This request shall be accompanied by documents certifying expenditure. The exemption shall be granted, subject to these conditions, for the tax period in which the claim was claimed for the remainder of the statutory period for the exemption. The next procedure shall be in accordance with the provisions referred to in paragraph 6.
(8) During the period of exemption provided for in paragraph 1 (h), (i) and (p), the provisional period for the assessment or measurement of the tax and the limitation period for the payment of the tax is hereby suspended.
The basis of the construction tax is the surface plan of the above-ground part of the construction in m2 (hereinafter referred to as the "built-up area ') according to the condition on 1 January of the tax period. The ground plan means the projection of the building's circumference on the plot.
Tax rate
(1) The basic tax rate for individual buildings is:
a) for residential homes 18e) 1 CZK per 1 m2 of built-up area; for other constructions forming accessories for residential buildings from an area exceeding 16 m2 built area 1 CZK per 1 m2 built area,
b) for buildings for individual recreation and family homes 18e) used for individual recreation CZK 3 per 1 m2 of built area and for buildings which perform additional functions for these buildings, except garages, CZK 1 per 1 m2 of built area,
c) at garages built separately from residential houses 4 CZK for 1 m2 of built area,
(d) for buildings for business activities
1. for buildings used for agricultural primary production, construction for forestry and water management 1 CZK per 1 m2 built area,
2. for buildings used for industry, construction, transport, energy and other agricultural production 5 CZK per 1 m2 built area,
3. for buildings used for other business activities 10 CZK for 1 m2 built area,
e) for other buildings 3 CZK for 1 m2 of built area.
(2) The basic tax rates for 1 m2 of built-up area determined in accordance with paragraph 1 shall be increased by CZK 0.75 for each additional above-ground floor if the built-up surface of the above-ground floor exceeds two thirds of the built-up area. For buildings for business activities, the basic rate of tax per m2 of built-up area determined in accordance with paragraph 1 shall be increased by CZK 0.75 for each additional above-ground floor. The first above ground floor shall be considered to be any structural floor which has a floor level or part thereof not exceeding 0,80 m below the lowest point of adjacent terrain, unless otherwise specified in the project documentation. All floors located above this floor, including a dedicated attic, shall be considered as additional above-ground floors.
(3) Basic rate of tax
(a) in accordance with paragraph 1 (a), increased where appropriate in accordance with paragraph 2, shall be multiplied by the coefficient assigned to each municipality according to the population of the last census
0,3 in municipalities up to 300 inhabitants
0,6 in municipalities of over 300 inhabitants up to 600 inhabitants
1,0 in municipalities of over 600 inhabitants up to 1000 inhabitants
1.4 in municipalities of over 1000 inhabitants up to 6000 inhabitants
1.6 in municipalities of over 6000 inhabitants up to 10 000 inhabitants
2.0 in municipalities of over 10 000 inhabitants up to 25 000 inhabitants
2.5 in municipalities of over 25 000 inhabitants up to 50 000 inhabitants
3,5 in municipalities over 50,000 inhabitants and Františková Lázně, Luhačovice, Mariánské Lázně and Poděbrady
4.5 in Prague.
For each part of the municipality, the municipality may, by means of a generally binding decree, increase the coefficient fixed for it by one category or reduce by one to three categories broken down by coefficients; coefficient 4,5 may be increased to coefficient 5,0;
(b) for the various types of construction referred to in paragraph 1 (b) to (d), at each point, increased where appropriate in accordance with paragraph 2, the whole municipality shall be multiplied by a coefficient of 1,5 which may be laid down by a generally binding decree.
(4) For buildings for individual recreation and family homes 18e) used for individual recreation and for buildings which perform additional functions for such buildings, except garages, the basic rate of tax referred to in paragraph 1 (b), increased where appropriate in accordance with paragraph 2, is multiplied by a coefficient of 2,0 or a coefficient, if established in accordance with paragraph 3 (b), multiplied by a coefficient of 2,0 where such buildings are located in national parks and zones of I protected landscape areas declared under special regulations.
(5) The tax established pursuant to § 10 and § 11 (3) shall be increased by CZK 2 for each 1 m2 floor area of the non-residential space serving in the residential building for business activity, except for agricultural primary production or where there are grounds for exemption under § 9 of this Act for this non-residential space.
(6) For the buildings referred to in Section 11 (1) (d) which serve more than one purpose, the standard rate of tax corresponding to the business activity to which the predominant part of the floor area of the above part of the construction is served shall be used and, at the same ratio of the floor areas for each activity, the higher appropriate rate shall be used. Where the construction referred to in Sections 11 (1) (a), 11 (1) (b), 11 (1) (c) and 11 (e) carries out business activities on the predominant parts of the floor area of the above-ground parts of the buildings, the tax rate shall be applied as for the construction in Section 11 (1) (d).
COMMON PROVISIONS
repealed
Tax period
The tax period shall be a calendar year. Changes in the facts relevant to the tax liability occurring during the tax period shall not be taken into account.
Tax return
(1) The tax return shall be submitted by the taxpayer to the competent tax administrator by 31 January of the tax year. A tax return shall not be filed if the taxpayer has filed it in one of the previous tax periods. However, if, compared with the previous tax period, there is a change in the circumstances applicable to the assessment of the tax, including a change in the person of the taxpayer, the taxpayer is obliged to grant the tax until 31 January of the tax period; in such cases, the tax may be awarded equally either by filing a tax return or by filing a partial tax return. The sub-tax return shall be submitted on a form issued by the Ministry of Finance and the taxpayer shall indicate only the changes made and the calculation of the total tax liability. If only a change in the average price of land allocated to the existing individual cadastral territories is made in the manner set out in Section 5 (1) of this Act or a change in the coefficient established by the municipality pursuant to § 6 (4) (b) or § 11 (3) (a) and (b) and (4) thereof, the taxpayer shall not be obliged to submit tax returns, partial tax returns to the tax administrator or to communicate such changes to him. Where a tax return has been filed during previous tax periods and no tax return or partial tax return has been submitted by 31 January until 31 January of the current tax year, the tax shall be charged on 31 January of the current tax period at the rate of the last known tax liability, adjusted where appropriate by a change in the average price or coefficient.
(2) Where a tax return is filed by one of the taxpayers having ownership or other rights to the same property, that taxpayer shall be considered as their joint representative unless the taxpayers elect another joint representative.
(3) If a natural or legal person ceases to be a real estate tax payer because, during the tax period, ownership or other rights in respect of all immovable property in the territorial district of the same tax administrator that was subject to or ceased to be subject to property tax, he shall notify that fact to the tax administrator no later than 31 January of the following tax period.
(4) If there is a change in the other information contained in the tax return, the taxpayer shall notify the tax administrator of those changes within 30 days of the date on which it occurred.
Tax assessment
(1) The property tax shall be calculated for the tax period according to the state on 1 January of the year for which the tax is levied.
(2) If, during the tax period, there is a change in ownership or other property rights, the obligation to pay any tax arrears shall pass from 1 January of the following tax period to new taxpayers, except where the property is transferred under a special rule. 18) In the territory of one tax administrator, the tax arrears to these properties shall be determined from the ratio in which the tax attributable to those properties is involved in the total tax liability of the original taxpayer. For the period from the change of ownership or other property rights to 1 January of the following tax period, the new acquirer shall be liable for the tax arrears.
Rounding
(1) The basis of real estate tax according to § 5 (1) and (2) is rounded up to the whole CZK.
(2) The property tax for individual types of land and the construction tax for individual buildings or the total of buildings is rounded up to CZK.
Payment of tax
(1) Real estate tax payable
(a) for taxpayers engaged in agricultural production and farming in two equal instalments, no later than 31 August and 30 November of the normal tax period;
(b) for other taxpayers, in four equal instalments, no later than 31 May, 30 June, 30 September and 30 November of the normal tax period.
(2) If the annual property tax does not exceed CZK 1000, it shall be payable at the same time by 31 May of the current tax period. At the same date, real estate tax can be paid at the same time even if the amount is higher.
(3) If one taxpayer is subject to a total tax on real estate situated within the territory of one tax administrator, the tax return or partial tax return shall be filed under the conditions set out in Section 13a of this Act, but the tax shall not be measured or paid.
Tax administration
Administration and management of tax matters and penalties for non-compliance with tax obligations shall be governed by a special rule, 21) unless otherwise provided by that law.
A general binding decree issued by the municipality pursuant to the provisions of Sections 6 and 11 shall be sent by the municipality in one copy to the competent tax administrator within five calendar days of the date of its entry into force, the general binding decree being valid no later than 1 August of the previous tax period and its effectiveness no later than 1 January of the following tax period; if the decree has retroactive effect, it is invalid. For the purposes of calculating the tax for the tax period 1994, the coefficients laid down by the municipality shall be used by a generally binding decree even if the decree becomes effective by 31 January 1994.
POWER PROVISIONS
The Ministry of Agriculture of the Czech Republic, in agreement with the Ministry of Finance of the Czech Republic, will amend by decree the list of cadastral areas associated with the average prices of arable land, chmelnic, vineyards, gardens, fruit orchards, meadows and pastures derived from bonized soil ecological units.
TRANSITIONAL AND FINAL PROVISIONS
(1) The exemption from the land tax provided for in Article 4 of Act No. 172 / 1988 Coll., on Agricultural Tax, and Decree No. 554 / 1991 Coll., on the exemption of certain income from the income tax of the population and on tax concessions for start-ups of self-employed farmers, remains in force until the deadline applicable to the exemption, unless such Act provides for new deadlines.
(2) Relief to which entitlement under the Decree of the Government of the Czech Republic No. 579 / 1990 Coll., on home tax relief, is granted to taxpayers by way of deduction from the calculated property tax.
In the case of buildings where the tax obligation was incurred to pay the house tax on the basis of rent and the price of use pursuant to Act No. 143 / 1961 Coll., on the domestic tax, in 1992, the competent municipal authority shall charge the tax for 1992 after its expiry on the rent and the use price for the period from the date of the tax liability to the end of 1992, after the deduction of deductible items for that period.
In the 1994 tax year, taxpayers who are not obliged to submit a tax return or a partial tax return will pay tax advances equivalent to the amount of tax due in the previous tax period at the dates set out in paragraphs 1 and 2 of Paragraph 15 until the date of delivery of the comprehensive list or payment notice. The difference between the tax due and the advance payments paid shall be paid by the taxpayer within 15 days of the delivery of the bulk list or payment notice. The excess which is the difference between the advances paid and the annual tax liability shall be refunded under the conditions laid down in the special regulation. 21)
The tax on real estate shall be calculated according to this Act for the first time for 1993 according to the condition as at 1 January 1993.
Repeal
They shall be deleted:
1. With effect for the Czech Republic Act No. 143 / 1961 Coll., on Home Tax, as amended by Act No. 129 / 1974 Coll.
2. § 1 (g) and § 8 of the Czech National Council Act No. 565 / 1990 Coll., on Local Charges.
3. Ordinance of the Government of the Czech Socialist Republic No. 82 / 1978 Coll., on the exemption of residential houses with personal property from home tax.
4. Ordinance of the Government of the Czech Republic No. 579 / 1990 Coll., on home tax relief.
5. With effect from the Czech Republic Decree No. 144 / 1961 Coll., implementing Act No. 143 / 1961 Coll., on Home Tax.
6. Involved in the Czech Republic Order of the Ministry of Finance No. 14 / 1968 Coll., on relief of home tax.
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Regulation Information
| Citation | Full version of Act No. 174 / 1995 Coll., Act on Real Estate Tax (full version as follows from amendments and additions made by Act No. 315 / 1993 Coll. and Act No. 242 / 1994 Coll.) |
|---|---|
| Regulation Type | Declared full text |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.08.1995 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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