Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic No. 217 / 1988 Coll.
Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic on the contribution of rent to special rental accounts
Valid
Effective from 01.01.1989
217
DECLARATION
Ministry of Finance, Prices and Wages of the Czech Socialist Republic
of 9 December 1988
on the collection of rent to special rental accounts
The Ministry of Finance, Prices and Wages of the Czech Socialist Republic provides, pursuant to § 24 paragraph 2, point 2 of Act No. 143 / 1961 Coll., on Home Tax:
(1) A citizen who is the owner or co-owner of a building (hereinafter referred to as the owner) in a municipality of over 2000 inhabitants, from which the house tax is charged on the basis of the rent and the price of the used1) and whose base, under the conditions laid down by the Special Regulation (m2), exceeds 3 000 CZK per year, is obliged to pay the remuneration for the use of the apartment and the services associated with the use of the apartment (3) and the reimbursement for the use of non-residential premises (4) of these buildings (hereinafter referred to as "rent") to a special account of the rent carried out at the money institution5).
(2) In order to establish the obligation under paragraph 1, it shall be irrelevant whether the building is owned by one citizen or by several citizens. Where a building is co-owned by citizens and socialist organisations, the amount of the base of the home tax levied on that building shall be decisive for the creation of the obligation under paragraph 1.
(3) If the building is co-owned by more than one citizen, the co-owners shall notify the money institution when the special account of the common agent is opened. If they do not do so, the Monetary Institute shall be entitled to consider any co-owner as agent of others.
The special rental account established under Section 1 of the Ordinance has a current account regime. 6)
Repeal
They shall be deleted:
1. for the territory of the Czech Socialist Republic, the Decree No 371 / 1952 Ú. l., on the removal of rent from buildings to special accounts at the state savings banks, as amended by Decree No 199 / 1953 Ú. l.
2. the decree of the Ministry of Finance of the Czech Socialist Republic No. 153 / 16 297 / 76 on the release of balance of repair accounts, registered in the amount of 20 / 1976 Coll.,
3. for the territory of the Czech Socialist Republic, the decree of the Ministry of Finance No 153 / 10 470 / 53 on the monthly payment of the rent, the measures in the field of house tax and special accounts of the rent of buildings at the state savings banks, published at 128 / 1953 Ú. l., as amended by the supplement published at 135 / 1953 Ú.l.
This Decree shall take effect on 1 January 1989.
Minister:
Ing. Nicodemou v. r.
1) Paragraph 10 of Act No. 143 / 1961 Coll., on Home Tax, as amended by Act No. 129 / 1974 Coll., on the Budget Determination of the Income of Agricultural Tax and Social Security Contributions and on Certain Amendments to Act No. 143 / 1961 Coll., on Home Tax.
2) § 22 of Act No. 143 / 1961 Coll.
3) Decree of the Central Administration for the Development of the Local Economy No. 60 / 1964 Coll., on payment for the use of the apartment and services associated with the use of the apartment, as amended.
4) Decree of the Ministry of the Interior No. 98 / 1967 Coll., on payment for use of non-residential premises.
5) Act No. 158 / 1989 Coll., on banks and savings banks.
6) Sections 334 to 340 of the Civil Code.
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Regulation Information
| Citation | Decree of the Ministry of Finance, Prices and Wages of the Czech Socialist Republic No. 217 / 1988 Coll., on the levying of rent to special rental accounts |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1988 |
|---|---|
| Effective from | 01.01.1989 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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