Act No. 254 / 2016 Coll.
Act amending the statutory measure of Senate No. 340 / 2013 Coll., on Real Estate Acquisition Tax
Valid
Law
Effective from 01.11.2016
Text versions:
01.11.2016
05.08.2016
254
THE LAW
of 14 July 2016
amending Senate statutory measure No 340 / 2013 Coll., on real estate acquisition tax
Parliament has decided on this law of the Czech Republic:
Senate legal measure No 340 / 2013 Coll., on real estate acquisition tax, is amended as follows:
1. Paragraph 1 (1) reads as follows:
"(1) The tax on the acquisition of immovable property shall be payable by the acquirer of the property right. '.
2. In Article 1 (2), the words "or from 'and the words" or transferor' are deleted.
3. in Article 2 (1) (a), the words "part of the engineering network" shall be deleted;
4. In Article 2, the following paragraph 2 is inserted after paragraph 1:
"(2) If the acquisition of ownership of or co-ownership of an engineering network is subject to tax on the acquisition of immovable property, only the acquisition of ownership of a building under the cadastral law, which is part of that network and which is located in the territory of the Czech Republic, or a co-ownership of such a building is subject to tax; that building or co-ownership interest in it shall be treated as a immovable property for the purposes of the property acquisition tax. ';
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
5. In Article 2 (3) and (4), the words "or 2 'are inserted after the words" 1'.
6. In Article 3, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) An extension of the period for which the construction right is established shall also be regarded as acquisition of the property right for the purposes of the real estate acquisition tax. '
7. In Article 4 (1), the words "to be or 'shall be inserted after the words" to be'.
8. In Paragraph 4 (2), the second sentence is deleted.
9. In Article 5 (b), the words "commercial corporations' are replaced by the words" legal entities other than the transfer of capital to a shareholder '.
10. in Article 6 (1) (c):
"(c) by the territorial authority of a total or voluntary union of municipalities."
11. in Article 7 (1) (a), "new" is replaced by "completed or used."
12. in Article 7 (1) (b), "new" is replaced by "completed or used."
13. in Article 7 (1) (c):
"(c) completed or used unit in an apartment building which:
1. does not include a non-residential space other than a garage, cellar or chamber used together with an apartment resulting from the construction, superstructure, extension or construction of the building, not only from the division or combination of existing units,
2. on the basis of the construction of the non-residential space, the non-residential space other than the garage, cellar or chamber used together with the apartment is newly not included. '
14. in Article 7 (1), point (d) is deleted;
15. In Paragraph 7 (2), the words "no later than 5 years from the date from which, under the building law, a new building, a newly created unit or a modified building can be used" shall be replaced by the words "within 5 years from the date of completion or beginning of the use of a family house, a unit in an apartment house or a unit in an apartment house modified by a building modification, from the date that occurs earlier."
16. in Paragraph 9 (2), the part of the sentence after the semicolon, including the semicolon, shall be deleted;
17. In Paragraph 13, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) For the purposes of determining the agreed price, the acquisition of the property right by the exchange of immovable property shall not be taken into account on the terms and conditions that the acquisition of property rights in such immovable property is subject to real estate acquisition tax and the acquisition value is not exclusively the agreed price. ';
18. In Paragraph 14, the following paragraph 2 is inserted after paragraph 1:
"(2) In the case of the acquisition of property rights by the exchange of immovable property on condition that the acquisition of property rights in such immovable property is subject to real estate acquisition tax, the comparative tax value shall be 100%
(a) indicative values; or
(b) the prices recorded. "
Paragraphs 2 to 4 shall become paragraphs 3 to 5.
19. in Article 15 (3) (e):
"(e) land,
1. on which there is no permanent grassland except for flint wood or hedges;
2. on which a construction is not set up, except for fencing or a reinforced area of up to 25 m2; and
3. to which the right of construction is not established. ';
20. In Paragraph 15 (4), the word "Indicative 'is replaced by the words" If it is a real estate case pursuant to paragraph 3, it is indicative'.
21. In Paragraph 17 (1) of the introductory part of the provision, the word "overpriced" is replaced by "overpriced."
22. In Paragraph 18, at the end of paragraph 1, the dot is replaced by a comma and the following point (e) is added:
"(e) transfer of capital to the shareholder, the price of the immovable property determined by the expert for the purpose of demonstrating the adequacy of the amount of settlement to the other shareholders.";
23. in Article 21 (d) (2), the word "or" shall be deleted;
24. in Paragraph 21 (d), the word "or" shall be added at the end of point 3.
25. in Article 21, the following point 4 is added at the end of point (d):
'4. the establishment of a building right as determined in a decision of a public authority; '
26. In Article 23, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) If, when the acquisition of the right of ownership referred to in paragraph 1 (a) (4) has taken into account the identified price of the business establishment, the determined price of the immovable property shall be the determined price without offsetting those debts. ';
27. in Article 32 (b), the words "or amendments consisting of an extension of the period to which this right is established" shall be inserted after the word "construction."
28. in Paragraph 34 (a), the words "or amendments consisting of an extension of the period to which that right is established" shall be inserted after the word "construction."
29. in Paragraph 36 (2):
"(2) An expert opinion shall not be required if it is on the acquisition of property rights in a immovable property which is exempt from the tax on the acquisition of immovable property. '.
30. In Paragraph 40, at the end of point (b), the dot is replaced by a comma and the following point (c) is added:
"(c) by the territorial authority of a total or voluntary union of municipalities."
31. In Part Two, Head Part 3, including the title, reads:
Payment of tax
Limit for prescription and payment of tax
If the tax on the acquisition of real estate is less than CZK 200, the tax shall not be prescribed and payable. "
Transitional provision
The tax liability on real estate acquisition tax, as well as the rights and obligations relating thereto, arising before the date of entry into force of this Act, shall apply to the statutory measure of the Senate No. 340 / 2013 Coll., as effective before the date of entry into force of this Act.
Efficacy
That law shall take effect on the first day of the third calendar month following its publication.
v. Pokorná- Jerman v. r.
Zeman v. r.
Sobotka v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 254 / 2016 Coll., amending Senate Legal Measures No. 340 / 2013 Coll., on Real Estate Acquisition Tax |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 05.08.2016 |
|---|---|
| Effective from | 01.11.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0