Act No. 264 / 2019 Coll.

Act amending the statutory measure of the Senate No. 340 / 2013 Coll., on Real Estate Acquisition Tax, as amended by Act No. 254 / 2016 Coll.

Valid Law Effective from 01.11.2019
Contents
264
THE LAW
of 24 September 2019
amending the statutory measure of the Senate No. 340 / 2013 Coll., on real estate acquisition tax, as amended by Act No. 254 / 2016 Coll.
Parliament has decided on this law of the Czech Republic:
Čl. I
The legal measure of the Senate No. 340 / 2013 Coll., on Real Estate Acquisition Tax, as amended by Act No. 254 / 2016 Coll., is amended as follows:
1. in § 7 (1) (c) of the introductory part of the provision, the words "or family house" shall be inserted after the word "house."
2. In Article 7 (2), the words "or family house 'shall be inserted after the word" house'.
Čl. II
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.
Čl. III
Efficacy
That law shall take effect on the first day of the calendar month following its publication.
Vondracek v. r.
Zeman v. r.
Babiš v. r.

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Regulation Information

CitationAct No. 264 / 2019 Coll., amending Senate Legal Measures No. 340 / 2013 Coll., on Real Estate Acquisition Tax, as amended by Act No. 254 / 2016 Coll.
Regulation TypeLaw
Author-
CollectionCode of Laws
Date of Promulgation18.10.2019
Effective from01.11.2019
Effective until-
Status Valid
Legal Areas: Taxes Finance
The regulation text is for informational purposes only.
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