Act No. 203 / 1997 Coll.
Act amending and supplementing the Act of the Czech National Council No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended
Valid
Law
Effective from 28.08.1997
Text versions:
28.08.1997
203
THE LAW
of 30 July 1997
amending and supplementing the Act of the Czech National Council No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended
Parliament has decided on this law of the Czech Republic:
Act of the Czech National Council No. 357 / 1992 Coll., on the tax of inheritance, donation and property transfer tax, as amended by the Act of the Czech National Council 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. and Act No. 151 / 1997 Coll., is amended as follows:
1. In Paragraph 19 (1), the dot at the end of point (c) is replaced by a comma and the following point (d) is added:
"(d) other assets acquired under a borrowing agreement concluded between the owner of the land and the housing cooperative or the owner of the unit when adjusting the right to land under a special rule. (e)
2e) Paragraph 21 of Act No. 72 / 1994 Coll., which regulates certain joint ownership relations with buildings and certain ownership relations with apartments and non-residential spaces and complements certain laws (the Housing Act). "
2. In the last sentence of Article 23 (2), the following words are inserted after the words "Act No. 229 / 1991 Coll.," before the comma: "and Sections 11 and 12 of Act No. 42 / 1992 Coll., on the modification of property relations and settlement of property rights in cooperatives."
1. If, at the time of registration of the changes in the Commercial Register, the first transfer or transfer of ownership of immovable property to which the owner's rights have been restored pursuant to Sections 11 and 12 of Act No. 42 / 1992 Coll., on the treatment of property relations and the settlement of property rights in cooperatives, between persons close to them, 13a) the competent financial authority shall, on application made within six months of the date of application of this Act, waive the inheritance tax, donation tax and property transfer tax or notarial fee. If a refundable overcharge is incurred, the tax office shall return it without application within 30 days.
2. The Court of First Instance shall, within 30 days of the date of receipt of the notice, send the Financial Office files relating to the implementation of this Law.
This Act shall take effect on the day of its publication.
Zeman v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 203 / 1997 Coll., amending and supplementing the Act of the Czech National Council No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.08.1997 |
|---|---|
| Effective from | 28.08.1997 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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