Decree of the Ministry of Finance No. 207 / 1993 Coll.
Decree of the Ministry of Finance on the exemption from real estate transfer tax on transfers of certain properties to municipalities and district authorities
Valid
Effective from 06.08.1993
207
DECLARATION
Ministry of Finance
of 16 July 1993
on the exemption from real estate transfer tax on transfers of certain properties to municipalities and district authorities
Ministry of Finance pursuant to § 25 paragraph 1 of the Act of the Czech National Council No. 357 / 1992 Coll., on the tax of inheritance, donation and property transfer tax, provides:
(1) The tax on the transfer of real estate (hereinafter referred to as "the tax") is exempt from the tax on the consideration of the taxable transfer of private-owned residential buildings and dwellings which were built from building parts manufactured in the years 1956 to 1983 with the use of shale from the plant in Rynholci and which, due to the raw material used, do not comply with the hygiene requirements for permanent housing laid down by the special regulation (hereinafter referred to as "the objects").
(2) In addition, the tax exemption shall be granted for the transfer of the land on which the buildings are built, the land which forms a functional whole with the object and the building plot, and the secondary buildings which constitute the accessories of the building, provided that they are built on such land.
(3) The exemptions provided for in paragraphs 1 and 2 only apply to citizens who:
(a) the objects were built; or
(b) the first users purchased the object from the manufacturer or supplier organisation; or
(c) were owners of the building as at 31 December 1990 as a result of purchase; or
(d) are heirs of the persons referred to in points (a) to (c);
if these objects are transferred to municipalities or district offices.
The exemption provided for in § 1 applies to all real estate transfers where the transfer of ownership took place after 1 January 1993.
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
1) Decree of the Ministry of Health of the Czech Republic No. 76 / 1991 Coll., on requirements to limit radiation from radon and other natural radionuclides.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 207 / 1993 Coll., on the exemption from real estate transfer tax on transfers of certain properties to municipalities and district authorities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.08.1993 |
|---|---|
| Effective from | 06.08.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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