Act No. 23 / 2015 Coll.
Act amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended
Valid
Effective from 01.01.2016
23
THE LAW
of 20 January 2015
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. 281 / 2004 Coll., Act No. 362 / 2006 Coll., Act No. 186 / 2006 Coll., Act No. 179 / 2005 Coll., Act No. 266 / 2007 Coll., Act No. 342 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 112 / 2006 Coll., Act No. 186 / 2006 Coll.
1. in Paragraph 2 (2) (e):
"(e) land corresponding to the amount of the joint ownership shares in them, which are part of the taxable units in the housing building, and other land owned by the owners of the taxable units in the housing building used together with those units, to the extent that the joint ownership shares of those co-owners are held by them."
2. In Article 2, the following paragraph 3 is added:
"(3) The property which is part of the unit shall be treated for the purposes of real estate tax as an immovable property owned by the owner of the unit. '
3. In Article 3 (4), the words "or, in the case of land whose field borders were actually created after the land was transferred as a replacement for the original parcels merged 'are deleted.
4. in Article 4 (1) (e), the words "a whole with a building or" shall be replaced by "a whole with a taxable building which is a building or with a taxable building" and "a building or unit" shall be replaced by "or."
5. in Article 4 (1) (f), the words "with a building or" shall be replaced by "with a taxable building which is a building or with a taxable building."
6. In Article 4 (1) (g) of the Introductory Part of the provision, the words "taxable 'shall be inserted after the words" or' at the end of the text of point 6 '.
7. in Article 4 (1) (h) of the introductory part of the provision, the word "taxable" shall be inserted after the word "or" taxable. "
8. in Article 4 (1) (o), the word 'decision' shall be replaced by 'approval or approval';
9. in Article 4 (1) (v), the words "Article 4 (1) (d) or Article 4 (1) (d)" shall be replaced by the words "the territory under the building law or the building law."
footnote 16d is deleted, including the footnote references.
10. in Article 4 (2), the words "taxable" shall be inserted after the words "taxable" and the words "taxable" shall be inserted after the words "taxable."
11. in Paragraph 4 (3), the word "used" is replaced by "used."
12. In Article 4, at the end of paragraph 3, the sentence "The land referred to in paragraph 1 (a), (b) and (t) shall be added to the tax exempt from the land tax if the right of construction is not established."
13. in the first sentence of Article 6 (3), the words "taxable construction" shall be inserted after the words "within the scope of the notice"; the operative part shall be replaced by "within the scope of the notice."
14. in Paragraph 6 (3), the sentence "The building plot is not a taxable building, which shall be exempted pursuant to Paragraph 9 (1) (i) or (j)."
15. in the last sentence of Paragraph 6 (3), the words "the unit shall become" shall be replaced by the words "all units shall become."
16. in Article 6 (5), the words "or the tug" shall be replaced by the words "including the surface of the tractor, swimming pool or tanks, if they are not a taxable building."
17. in Article 7 (1) (a) of the introductory part of the provision, the words "and" shall be replaced by "which, for the purposes of real estate tax, means completed or used."
18. in Article 7 (1) (b):
"(b) a taxable unit which, for the purposes of real estate tax, means a unit completed or used."
19. in Article 7 (2), the words "the building in which they are" shall be replaced by "the taxable building in which they are taxable."
20. In Article 7, the following paragraph 4 is added:
"(4) The provisions of paragraph 1 shall also apply to the part of the building or civil engineering construction listed in the Annex to this Act or part of the unit, if completed or used. ';
21. in Article 8 (1), the word "taxable" shall be inserted after the word "or" taxable. "
22. in § 8 (2) of the introductory part of the provision and in § 8 (2) (a) (2), the word "taxable" shall be inserted after the word "or" taxable. "
23. in Paragraph 8 (3) of the introductory part of the provision, the word "taxable" shall be inserted after the word "smuggled."
24. in Article 9 (1) (a) to (c), the word "taxable" shall be inserted after the word "or" taxable. "
25. in Article 9 (1) (e) and (f), the words "building or" shall be replaced by the words "taxable buildings which are a building or taxable buildings."
26. in Paragraph 9 (1) (j), the word 'decision' shall be replaced by 'approval or approval';
27. in Article 9 (1) (k) of the introductory part of the provision, the word "taxable" shall be inserted after the word "or" taxable. "
28. in Paragraph 9 (1) (k), the words "or in the marketing authorisation" shall be added at the end of the text in point 6.
29. in Article 9 (1) (l), the word "taxable" shall be inserted after the word "or" taxable. "
30. in Article 9 (1) (m) of the introductory part of the provision, the word "taxable" shall be inserted after the word "or" taxable. "
31. in Article 9 (1) (m), the words "if not for direct incineration" shall be added at the end of the text of point 11.
32. in Article 9 (1) (n), the words "residential buildings or" shall be replaced by the words "taxable buildings which are residential buildings or taxable buildings."
33. In Paragraph 9 (1) (o) of the introductory part of the provision, the words "building for family recreation" are replaced by the words "taxable buildings which are a building for family recreation and are."
34. in Article 9 (1) (p) and (r), the word "taxable" shall be inserted after the word "or" taxable. "
35. in Article 9 (1), the words "if not for direct incineration" shall be added at the end of the text of point (r).
36. in Article 9 (1) (t) to (v), the word "taxable" shall be inserted after the word "or" taxable. "
37.In Paragraph 9 (2), the word "unit 'is replaced by the words" taxable unit';
38. in Paragraph 9 (4), the word "unit" is replaced by "taxable units" and the word "used" is replaced by "used."
39. In Article 9, at the end of paragraph 4, the sentence "The exemption from the tax on buildings and units referred to in paragraph 1 (r) shall not apply to the taxable construction and the taxable unit, if it is centrally heated and connected to the heating distribution system under the Energy Act."
40. In Section 10 (3) of the introductory part of the provision, the word "taxable 'shall be inserted after the word" area'.
41.Paragraph 10 (3) (a) reads as follows:
'(a) a coefficient of 1,22 if:
1. this taxable unit in the apartment building and
2. its share of the land or its owner is a joint owner of another land owned jointly by the owners of such taxable units used together with those units; or ';
42. In Paragraph 10 (4), "taxable 'is inserted after" area' and "house 'is replaced by" real estate'.
43. In Paragraph 11 (1) (b), the word "used" is replaced by "used."
44. in Article 11 (1) (c), the word "taxable" shall be inserted after the words "and u";
45. Paragraph 11 (1) (d) of the introductory part of the provision reads: "in the case of a taxable building and in the case of a taxable unit, the predominant part of the floor area of the above-ground part of the taxable building or, if it does not have a floor area, built-up areas of the taxable building or floor area of the taxable unit are used for '.
46. in Article 11 (1) (f), the word "taxable" shall be inserted after the word "others."
47. In Paragraph 11 (2), the sentence "The surface of the above-ground floor, enclosed by rectangular projection of the outer face of the circumferential structures of this floor, shall be considered as a built-up surface of the above-ground floor."
48. in Paragraph 11 (3) (b), the words "paragraphs 2 and 2" are replaced by the words "paragraphs 2 and taxable."
49. In the first sentence of Article 11 (5), the word "taxable 'shall be inserted after the word" u'.
50. In Article 11 (6), the words "in Article 11 (6) 'are replaced by the words" in paragraph' and the words "under paragraph 11 (6) 'are replaced by the words" under paragraph'.
51. In Article 11, the following paragraph 7 is added:
"(7) Where an entrepreneur has a taxable construction or a taxable unit, with the exception of the building referred to in paragraph 1 (a), the taxable units referred to in paragraph 1 (c) and the taxable units referred to in paragraph 1 (f), which does not include a non-residential space other than a garage, cellar or chamber, the rate referred to in paragraph 1 (d) shall apply. ';
52. in Paragraph 11a (2), the word "unit" is replaced by "taxable unit" and the word "unit" is replaced by "taxable unit."
53. In Section 12, the word "real estate 'is replaced by" real estate' and the word "units' is replaced by" taxable units'.
54. in Article 12a (4), the words "unit or summary" are replaced by the words "taxable unit or taxable unit" and the words "unit" are replaced by the words "taxable unit."
55. in Article 13a (1), the words "measured or measured" shall be replaced by the words "established" and the words "for measurement" shall be replaced by "for determination."
56. in Article 13a (2) (d), the words "or the expiry of the period laid down in a generally binding decree pursuant to Article 17a" shall be inserted after the word "time limit."
57. In Paragraph 13a (2) of the final part of the provision, the word "to be measured" shall be replaced by the word "established."
58. in Article 13a (5), the word "measure" shall be replaced by the word "determine."
59. In Paragraph 13a (6), first sentence, the words "filing of a tax return" shall be replaced by the words "alleging a tax," and in the second sentence, the word "assessed" shall be replaced by the word "established."
60. in Article 13a (7), the words "granted or measured" shall be replaced by "established."
61. in Article 13a (8), the word "measure" shall be replaced by the word "determine."
62. In Article 13a (11), the word "calendar" shall be inserted after the word "third" and the word "calendar" shall be inserted after the word "following."
63.In Article 13a, paragraph 12 is added:
"(12) If, by 31 December of the tax year, the property right sold at auction has not been exceeded, the property payer shall be obliged to submit a return by the end of the third calendar month following the calendar month in which:
(a) the conditions for the acquisition of property rights in immovable property auctioned, with the exception of public auction, auctioneer or auctioneer, are fulfilled; or
(b) has been issued to the auctioneer a certificate of acquisition of the property right of immovable property auctioned at public auction. ';
64. in Article 13b (1), the word 'measure' shall be replaced by 'determine' and the word 'measure' shall be replaced by 'fixed'.
65.In Article 15 (1) and (2), the word 'ordinary' shall be deleted.
66. In Article 15 (3), the word "measure 'is replaced by" determine' and the word "measurement 'is replaced by" determination'.
67. in Paragraph 15 (4), the word "measured" shall be replaced by "established."
68. In Article 15 (5), the words "or paragraph 12 'shall be inserted after the number" 11'.
69. After Paragraph 15, the following Section 15a is inserted:
Fines for late claims
Where a taxpayer is obliged to submit a tax return or additional tax return below the last tax known and is liable after the deadline for its submission without being asked to do so by the tax administrator, the taxpayer shall not be obliged to pay a fine for the late claim of the tax. ';
70. In Paragraph 16, the word "after 'is replaced by" at', the word "measured 'is replaced by" last known', the word "measured 'is replaced by" last known' and the word "normal 'is deleted.
71. the following shall be inserted above Article 16a:
NOTIFICATION OBLIGATIONS OF THE CIVIL '.
Parts five and six shall be referred to as Parts six and seven.
72.In Article 16a (1), first sentence, the word "relevant 'and the word" calendar' shall be deleted and the word "second 'shall be deleted.
73.In Paragraph 16a (2):
"(2) The municipality is obliged to send a general binding decree issued pursuant to Paragraph 17a in one copy to the tax administrator within five days of its entry into force. '
74.In Article 17a (2), the last sentence is deleted.
75. in Article 17a (3), the words "normal tax period after the deadline" are replaced by the words "tax period after the deadline."
(76) footnotes 2, 11, 13, 16c, 16e, 18c and 21 are deleted, including the footnotes.
Transitional provisions
1. Law No 338 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply to the tax liability of real estate tax before the date of entry into force of this Act and to the rights and obligations relating thereto.
2. For taxable buildings or units for which a change in heating system pursuant to § 9 (1) (r) of Act No. 338 / 1992 Coll., as effective before the date of entry into force of this Act, has been made before the date of entry into force of this Act, the provisions of § 9 (4) of the last Act No. 338 / 1992 Coll., as effective from the date of entry into force of the Act, shall not apply.
3. If the amount of the real estate tax is changed only as a result of § 2 (2) (e) or § 10 (3) of Act No. 338 / 1992 Coll., as effective from the date of entry into force of this Act, the taxpayer does not submit a tax return or partial tax return and the tax administrator will charge the power tax in accordance with § 13a (8) of Act No. 338 / 1992 Coll., as effective from the date of entry into force of this Act without inviting the taxpayers to elect a common agent.
Efficacy
This Law shall enter into force on 1 January 2016, with the exception of Article I (69), which shall take effect on the day of its publication.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 23 / 2015 Coll., amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 05.02.2015 |
|---|---|
| Effective from | 01.01.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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