Act No. 242 / 1994 Coll.
Act amending and supplementing the Act of the Czech National Council No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll.
Valid
Law
Effective from 01.01.1995
Text versions:
01.01.1995
30.12.1994
242
THE LAW
of 7 December 1994
amending and supplementing Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll.
Parliament has decided on this law of the Czech Republic:
Act of the Czech National Council No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., is amended as follows:
1. In Article 3 (2), the words "or the Administration of State tangible reserves' shall be inserted after the words" Land Fund of the Czech Republic '.
2. In Article 4 (1) (c), the words "owned by the State and the municipality 'are deleted.
3. in Article 4 (1) (n), the words "in the context of land-use arrangements" shall be deleted.
4. In Paragraph 5 (2), the following sentence is added at the end: "The basis of the tax on land of economic forests may also be the product of the actual area of land in m2 and the amount of CZK 3.80 per 1 m2."
5. In Paragraph 8 (1), the words "or the Administration of State tangible reserves' shall be inserted after the words" Land Fund of the Czech Republic '.
6. In Article 11 (5), the dot is deleted at the end of the sentence and the following words are added: "or where there are grounds for exemption under Article 9 of this Act for this non-residential space."
7. In the second sentence of Article 11 (6), "Article 11 (1) (e) 'is replaced by" Article 11 (1) (a), (b), (c) and (e)'.
8. Article 13a (1), (2) and (3) read as follows:
"(1) The tax return shall be submitted by the taxpayer to the competent tax administrator by 31 January of the tax year. A tax return shall not be filed if the taxpayer has filed it in one of the previous tax periods. However, if, compared with the previous tax period, there is a change in the circumstances applicable to the assessment of the tax, including a change in the person of the taxpayer, the taxpayer is obliged to grant the tax until 31 January of the tax period; in such cases, the tax may be awarded equally either by filing a tax return or by filing a partial tax return. The sub-tax return shall be submitted on a form issued by the Ministry of Finance and the taxpayer shall indicate only the changes made and the calculation of the total tax liability. If only a change in the average price of land allocated to the existing individual cadastral territories is made in the manner set out in Section 5 (1) of this Act or a change in the coefficient established by the municipality pursuant to § 6 (4) (b) or § 11 (3) (a) and (b) and (4) thereof, the taxpayer shall not be obliged to submit tax returns, partial tax returns to the tax administrator or to communicate such changes to him. Where a tax return has been filed during previous tax periods and no tax return or partial tax return has been submitted by 31 January until 31 January of the current tax year, the tax shall be charged on 31 January of the current tax period at the rate of the last known tax liability, adjusted where appropriate by a change in the average price or coefficient.
(2) Where a tax return is filed by one of the taxpayers having ownership or other rights to the same property, that taxpayer shall be considered as their joint representative unless the taxpayers elect another joint representative.
(3) Where a natural or legal person ceases to be a real estate tax payer because, during the tax period, the property tax payer's ownership or other rights to all real estate in the territorial district of the same tax administrator who was subject to or has ceased to be liable to property tax, he shall notify the tax administrator of that fact by 31 January at the latest. ';
Paragraph 2 shall become paragraph 4.
9. In Article 13b, paragraphs 2 and 3 are deleted and the following paragraph 2 is added after paragraph 1:
"(2) If, during the tax period, there is a change in ownership or other property rights, the obligation to pay any tax arrears shall pass from 1 January of the following tax period to new taxpayers, except where the property is transferred under a special rule. 18) In the territory of one tax administrator, the tax arrears to these properties shall be determined from the ratio in which the tax attributable to those properties is involved in the total tax liability of the original taxpayer. For the period from the change of ownership or other property rights to 1 January of the following tax period, the new acquirer shall be liable for the tax arrears. ';
10. in Article 15 (1) (b), the sentence "In 1993, the first instalment is due on 31 May 1993." shall be deleted;
11. in the first sentence of Article 15 (2), "comma" is replaced by "in 1993 until 31 May 1993."
12. In Paragraph 15, the following paragraph 3 is added after paragraph 2:
"(3) If one taxpayer is subject to a total tax on real estate situated within the territory of one tax administrator, the tax return or partial tax return shall be filed under the conditions laid down in Section 13a of this Act, but the tax shall not be measured or paid."
13. In Paragraph 16a, the dot is deleted at the end of the first sentence and the following words are added: "and the effectiveness shall not be later than 1 January of the following tax period; if the Order has retroactive effect, it shall be invalid. ';
14. in Paragraph 19a, paragraph 2 is deleted and paragraph numbering is deleted.
Additional tax returns for 1994 may be lodged by 31 January 1995 at the latest, even on a lower tax liability than the last known tax liability.
The President of the Chamber of Deputies of Parliament is hereby authorised to declare in the Collection of Laws of the Czech Republic the full version of the Act of the Czech National Council No. 338 / 1992 Coll., on Real Estate Tax, as is apparent from the amendments and additions made by Act No. 315 / 1993 Coll. and by this Act.
This Act shall take effect on 1 January 1995.
Uhde v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 242 / 1994 Coll., amending and supplementing Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll. |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1994 |
|---|---|
| Effective from | 01.01.1995 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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