Act No. 212 / 2011 Coll.
Act amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended
Valid
Law
Effective from 01.01.2012
Text versions:
01.01.2012
19.07.2011
212
THE LAW
of 21 June 2011
amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., Act No. 242 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 65 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 239 / 2001 Coll., Act No. 483 / 2001 Coll., Act No. 576 / 2002 Coll., Act No. 237 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 186 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 545 / 2005 Coll., Act No. 112 / 2006 Coll., Act No. 186 / 2006 Coll.
1. in Paragraph 2 (2) (a):
"(a) land built by the buildings referred to in Article 7 (1) or (2) within the scope of the plan of these buildings,"
2. Paragraph 6 (2) reads as follows:
"(2) The rate of tax for other parcels is 1 m2 for each
(a) the reinforced areas of the parcels used for commercial activity or in connection with the areas used for
1. agricultural primary production, forest and water management 1.00 CZK,
2. industry, construction, transport, energy, other agricultural production and other business activities 5.00 CZK,
b) building land CZK 2.00,
(c) other areas 0,20 CZK,
d) built areas and courtyard 0.20 CZK. "
3. in Article 6 (4) (a), the words "in the statutory towns of 16e" shall be inserted after the words "over 50 000 inhabitants."
16e) § 4 (1) of Act No. 128 / 2000 Coll., on Municipality (municipal establishment). '
4. In Article 6, the following paragraphs 5 and 6 are added:
"(5) The reinforced area of the plot is defined in this Act as the plot or part thereof in m2 registered in the cadastral of the property with the type of plot the other area or built area and courtyard, the surface of which is reinforced by construction under the building law without vertical supporting structure.
(6) Where the reinforced area of the parcel serves different business activities and the area of the reinforced area of the parcel serves each activity cannot be defined, the tax rate referred to in paragraph 2 (a) (2) shall apply. ';
5. In Article 7, the following paragraph 4 is added:
"(4) Furthermore, the subject of the construction tax is not the construction of reinforced land areas. '
6. In the first sentence of Article 11 (2), "to (e) 'is replaced by" to (c) and (e)'.
7. in Article 11 (3) (a), the words "in the statutory towns of 16e" shall be inserted after the words "over 50 000 inhabitants."
8. In the third sentence of Paragraph 13a (1), the word "founded 'is replaced by the words" need not contain a justification, founded'.
Efficacy
This Act shall take effect on 1 January 2012.
Germany
Klaus v. r.
Nausea v. r.
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Regulation Information
| Citation | Act No. 212 / 2011 Coll., amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.07.2011 |
|---|---|
| Effective from | 01.01.2012 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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