Decree of the Ministry of Finance No. 279 / 1997 Coll.
Decree of the Ministry of Finance implementing certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws (Law on the valuation of assets)
Valid
Order
Effective from 01.01.1998
Contents
ČÁST PRVNÍ
§ 1
§ 2
ČÁST DRUHÁ
HLAVA PRVNÍ
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
HLAVA DRUHÁ
§ 21
§ 22
ČÁST TŘETÍ
§ 23
§ 23a
§ 24
§ 25
§ 26
ČÁST ČTVRTÁ
§ 27
ČÁST PÁTÁ
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
ČÁST ŠESTÁ
§ 34
ČÁST SEDMÁ
§ 35
§ 36
§ 37
§ 38
§ 39
§ 40
§ 41
ČÁST OSMÁ
§ 41a
§ 41b
§ 42
§ 43
§ 44
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279
DECLARATION
Ministry of Finance
of 31 October 1997
implementing certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and amending certain laws (Law on the valuation of assets)
According to § 33 (1) of Act No. 151 / 1997 Coll., on the valuation of assets and on the amendment of certain laws (the law on the valuation of assets), the Ministry of Finance provides:
BASIC PROVISIONS
Subject matter
This decree sets out prices, coefficients, increases and reductions in prices and procedures for applying methods of valuation of cases, rights, other assets and services.
Definition of terms
For the purposes of this decree:
(a) a hall of one or more floors in which the sum of the individual open spaces defined by vertical structures, floors and the lower face of ceiling or roof structures, of each space of at least 400 m3, is more than two thirds of the built-up space; The vertical structures defining the inner open spaces shall not be considered as internal stand-alone support elements (columns, pillars) and vertical structures not exceeding 1,7 m height; the built-in area of the hall shall be at least 150 m2. The method of measuring and calculating the measurements is set out in Annex 1,
(b) by secondary construction, a building consisting of an accessory (1) to the construction of the main or complementary use of the land, the built area of which does not exceed 100 m2. The building next door is not a garage and a garden cabin,
(c) the age of the construction of the number of years that have elapsed since the year in which the legal power of the approval decision took place until the year in which the valuation is carried out. In cases where the construction was used earlier, the age shall be calculated from the year in which the construction was clearly started. If the age of the construction cannot be ascertained in this way, it shall be calculated from the year ascertained from another document and, if neither is available, shall be estimated,
(d) by a pond, a water tank with a terrestrial dam, with a natural or deepened bottom and a depth of water at a discharge device at normal levels in the growing season of 0,5 m and above;
(e) a small water tank with a volume of up to 2 million m3 up to the level of the controllable space, having a maximum depth of 9 m, measured at a fixed bottom. The 100-year flow rate in the dam profile up to 60 m3 / s or in the case of tanks with artificial water supply shall not exceed the sum of the 100-year flow rate from its own water tank and the capacity of the feeder,
(f) a large water tank with a capacity of more than 2 million m3 over the control area or with a depth greater than 9 m measured at fixed bottom and a 100-year flow rate in the dam profile above 60 m3 / s;
(g) other water tanks in particular the lake, pool and flooded quarry, sand pit and mine sinkhole, as well as a water tank with a depth of water at the discharge at normal levels in the growing season of less than 0,5 m;
(h) a recreational cottage building intended for individual recreation with an enclosed space of not more than 360 m3 and a built area of not more than 80 m2, including veranda, entrances and covered terraces; may be underglued and have a maximum of one above ground floor and attic,
(i) a garden cottage building designed for individual recreation with a built-in space of not more than 110 m3 and a built-up area of not more than 25 m2 including veranda, entrances and floor-covered terraces; may be underglued and have a maximum of one above ground floor and attic,
j) the number of inhabitants resident permanently in the territory of the respective municipality according to the state published by the Czech Statistical Office in the Small lexicon of the municipalities of the Czech Republic, which is current in the period beginning on the first day of the second month after its issue. The first month shall be deemed to be the month following the date of issue. When changing the territorial structure in the period under consideration, the current population of the municipality is based on the valuation date.
VALUATION OF BUILDINGS BY COST AND VALUATION OF BUILDINGS AND OBSERVATIONS BY EXPERIENCE
VALIDATION OF THE CONSTRUCTION OF COSTS
Building and hall
(1) As a building (2), and the hall is valued at a construction that cannot be classified according to the purpose of its use as a building valued under § 4 to 11.
(2) The price of the building and the hall shall be determined by multiplying the number of m3 of occupied space, as determined in the manner set out in Annex No 1, by the basic price per m3 determined according to the purpose of use and adjusted in accordance with paragraph 3.
(3) The basic price of the building and hall listed in Annexes 2 and 3 is multiplied by the coefficients K1 to K5, Ki and Kp according to the formula
ZCU = ZC × K1 × K2 × K3 × K4 × K5 × Ki × Kp,
where
ZCU...... basic price adjusted;
ZC........ basic price as specified in Annex 2 or Annex 3;
K1......... conversion coefficient of the basic price according to the type of construction referred to in Annex 4;
K2......... the conversion coefficient of the basic price according to the size of the average installed floor area in the building or separately valued part shall be calculated according to the formula
K2 = 0,92 + 6,60 m2 of average built-up area,
where
0,92 and 6,60 are constants;
K3......... conversion coefficient of the basic price according to the average height of the floor in the building or separately valued parts according to the formula
K3 = 2,10v + 0,30 for buildings,
K3 = 2,80v + 0,30 for halls but not less than 0,60,
where
in.... is the average height of the floor in metres,
2,10, 2,80, 0,30 and 0,60 are constants;
K4......... the coefficient of installation of the construction is calculated using the formula
K4 = 1 + 0,54 × n,
where
0,54 is a constant,
n.... the sum of the volume shares of structures and equipment with superstandard equipment listed in Annex 14 in Table 1 for buildings and Table 2 for halls, minus the sum of the volume shares of structures and equipment with substandard equipment identified from those tables.
Furthermore,
1. where the design present in the construction site is not listed in the relevant table of Annex 14, its volume share of the cost of its acquisition shall be determined at the time and place of the valuation, multiplied by the share of 1Ki and by the coefficient 1,852 and added to the sum of the volumes; the amount of other volume shares does not change;
2. if the construction of the structure referred to in the relevant table of Annex 14 is missing, its fixed volume shall be multiplied by 1,852 and deducted from the sum of the volumes.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of evidence;
K5......... position coefficient as specified in Annex 13;
Ki.......... coefficient of change in the price of construction according to Annex 32, relative to the price level of 1994 (1994 = 1,00);
Kp......... the divestibility coefficient set out in Annex 33.
(4) The underground building and the underground hall are valued in accordance with Section 4.
Engineering and special ground construction
The price of the civil engineering and special ground construction, excluding the construction of a pond and a small water tank, shall be determined by multiplying the number of the relevant unit of measurement (m3, m2, m, piece or hectare) by the basic price set out in Annex 5 and multiplying the coefficients K5 from Annex 13, Ki from Annex 32 and Kp from Annex 33.
Family house, holiday cottage and holiday home
(1) The price of a family house, (3) holiday homes and holiday homes shall be determined by multiplying the number of m3 of occupied space, determined in the manner specified in Annex 1, by the basic price set out in Annex 6, depending on the type of construction and adjusted in accordance with paragraph 2.
(2) The basic price of the family house, holiday homes and holiday homes listed in Annex 6 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC × K4 × K5 × Ki × Kp,
where
ZCU...... basic price adjusted;
ZC........ basic price as specified in Annex 6;
K4......... the coefficient of installation of the construction is calculated using the formula
K4 = 1 + 0,54 × n,
where
0,54 is a constant,
n.... the sum of the volume shares of structures and equipment listed in Annex 14 in Table 3 with the above-standard equipment, minus the sum of the shares of structures and equipment with the sub-standard equipment.
In addition, the procedure set out in points 1 and 2 of the definition n in § 3 (3) applies.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of evidence;
K5......... position coefficient as specified in Annex 13;
Ki.......... coefficient of change in the price of construction according to Annex 32, relative to the price level of 1994 (1994 = 1,00);
Kp......... the divestibility coefficient set out in Annex 33.
(3) If a family house is used for other purposes than housing, to an extent that does not alter the nature of its use, the whole building will be valued as a family house. If there is a change in the nature of the use, the construction shall be valued in accordance with Section 3.
(4) The attached economic parts, whether operationally or constructively linked to the residential part, shall be valued on the basis of the actual purpose of the application in accordance with the relevant provisions of this Order, the residential part, if it meets the criteria of the family house, being valued in accordance with § 5. The coefficients K1 to K4 shall be determined separately for the economic part, independently of the residential part.
(5) Similarly, the evaluation of the holiday cottage and holiday home shall be carried out if part of it serves other purposes.
Holiday cottage and garden cottage
(1) The price of the holiday cottage and garden cottage shall be determined by multiplying the number of m3 of the enclosed space, determined in accordance with Annex 1, by the basic price set out in Annex 7, depending on the type of construction and adjusted in accordance with paragraph 2.
(2) The basic price of the holiday cottage and garden chalets listed in Annex 7 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC × K4 × K5 × Ki × Kp,
where
ZCU...... basic price adjusted;
ZC........ basic price as specified in Annex 7;
K4......... the coefficient of installation of the construction is calculated using the formula
K4 = 1 + 0,54 × n,
where
0,54 is a constant,
n.... the sum of the volume shares of the structures and equipment listed in Annex 14 in Table 4 with the above-standard equipment, minus the sum of the shares of the structures and equipment with the sub-standard equipment.
Furthermore, the procedure set out in points 1 and 2 of the definition of n in § 3 (3) applies.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20, which can be exceeded only exceptionally on the basis of evidence;
K5......... position coefficient as specified in Annex 13;
Ki.......... coefficient of change in the price of construction according to Annex 32, relative to the price level of 1994 (1994 = 1,00);
Kp......... the divestibility coefficient set out in Annex 33.
Side construction
(1) The price of the secondary construction shall be determined by multiplying the number of m3 of enclosed space, as determined in the manner set out in Annex 1, by the basic price set out in Annex 8, determined according to the type of construction and adjusted in accordance with paragraph 2.
(2) The base price of the secondary construction referred to in Annex 8 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC × K4 × K5 × Ki × Kp,
where
ZCU...... basic price adjusted;
ZC........ basic price as specified in Annex 8;
K4......... the coefficient of installation of the building from 0,90 to 1,10, multiplied by the coefficient of installation from 0,90 to 0,99 for lower than the standard equipment referred to in Annex 8, by a coefficient of 1,01 to 1,10 for the actual equipment; the limit values 0,90 and 1,10 may be exceeded only on the basis of conclusive justification;
K5......... position coefficient as specified in Annex 13;
Ki.......... coefficient of change in the price of construction according to Annex 32, relative to the price level of 1994 (1994 = 1,00);
Kp......... the divestibility coefficient set out in Annex 33.
Garage
(1) The price of a separate or multi-storey, single-storey or double-storey garage shall be determined by multiplying the number of m3 of enclosed space, determined in accordance with the method set out in Annex 1, by the basic price set out in Annex 9, determined according to the type of construction and adjusted in accordance with paragraph 2.
(2) The basic price of the garage listed in Annex 9 is multiplied by the coefficients K4, K5, Ki and Kp according to the formula
ZCU = ZC × K4 × K5 × Ki × Kp,
where
ZCU...... basic price adjusted;
ZC........ basic price as specified in Annex 9;
K4......... the coefficient of fitting of the construction from 0,90 to 1,10, multiplied by a coefficient of 1,01 to 1,10 for lower than the standard equipment referred to in Annex 9 by a coefficient of 0,90 to 0,99 and higher than the standard equipment referred to in Annex 9; the limit values 0,90 and 1,10 may be exceeded only on the basis of conclusive justification;
K5......... position coefficient as specified in Annex 13;
Ki.......... coefficient of change in the price of construction according to Annex 32, relative to the price level of 1994 (1994 = 1,00);
Kp......... the divestibility coefficient set out in Annex 33.
(3) If the built-up area of the building, not divided by partitions, exceeds 100 m2 or the construction has more than two floors, the price of the garage shall be determined in accordance with § 3.
Well
(1) The price of the well is determined by multiplying the number of meters of depth of the well by the price shown in Annex 10 and adding the price of the accessories. The price thus calculated shall be multiplied by the coefficients K5 of Annex 13, Ki of Annex 32 and Kp of Annex 33.
(2) The impacted well is measured as a drill well with a diameter up to 150 mm.
(3) A drill well with a diameter of 500 mm above shall be measured as a well dug.
(4) The price of a well which is not permanently serving its purpose for the loss of water or any other material defect shall be 20% of the price established in accordance with paragraph 1 for the well dug, the price of the well being drilled or impacted shall be zero.
Outdoor treatment
(1) The price of the outdoor adjustment shall be determined by multiplying the number of units of measurement by the basic price set out in Annex 11 or Annex 5 respectively and multiplying the coefficients K5 from Annex 13, Ki from Annex 32 and Kp from Annex 33. If the actual design of the outdoor treatment does not correspond to the method of implementation set out in Annex 11 or Annex 5, as the case may be, the basic price shall be adjusted mutatis mutandis to the deviation and the coefficients K5 shall be multiplied by the coefficients K5 of Annex 13, Ki of Annex 32 and Kp of Annex 33.
(2) The price of the outdoor treatment not listed in Annex 5 or Annex 11 shall be determined on the basis of the cost of acquisition at the time of valuation and adjusted by the coefficient Kp.
Cemetery and cemetery facilities
The price of each part of the cemetery shall be determined by multiplying the number of units of measurement by the basic price set out in Annex 12. The price of the whole building shall be determined as the sum of the prices of its individual parts, plus the price of the assembly and the price of the cemetery, multiplied by the coefficients K5 of Annex 13, Ki of Annex 32 and Kp of Annex 33.
Cultural monument
(1) The cultural monument is a building registered in the Central List of Cultural Monuments of the Czech Republic (6) regardless of the purpose it serves on the valuation date.
(2) The price of the building, which is a cultural monument, is determined in accordance with Sections 3 to 11, Sections 16 and 17.
Apartment and non-residential space
(1) The price of the apartment and the price of the non-residential space in the house, its equipment and accessories, (1) including the share of the common parts of the house (7) and its equipment, which is part of the building, are to be found as a proportion of the price of the building:
(a) near a family home in accordance with Section 5. The size of the share shall be equal to the ratio of the floor area of the valued apartment or non-residential space to the sum of the floor areas of all apartments and non-residential spaces in the family house, to which the areas of the common parts of the family house shall not be counted,
(b) in other cases, by multiplying the number of m2 of floor area, determined in the manner specified in Annex 1, by the basic price per m2 determined according to the type of construction in Annexes 2 and 3 and adjusted in accordance with paragraph 2.
In both cases, the floor area of the balconies is multiplied by 0,17 and the floor area of the terraces by 0,10.
(2) The basic price of an apartment or non-residential space listed in Annexes 2 and 3 is multiplied by the coefficients K1, K4, K5, Ki and Kp according to the formula
ZCU = ZC × K1 × K4 × K5 × Ki × Kp,
where
ZCU...... basic price adjusted;
ZC........ basic price as specified in Annex 2 or Annex 3;
K1......... conversion coefficient of the basic price according to the type of construction referred to in Annex 4;
K4......... the coefficient of installation of the building and the valued apartment or non-residential space (for the fitting of the apartment or non-residential space is evaluated from Annexes 2 and 3 according to the type of construction item No 7, 9, 11, 13, 14, 15, 21, 22, 23, 25, 26 and other items are evaluated in relation to the fitting of the building) shall be calculated according to the formula
K4 = 1 + 0,54 × n,
where
0,54 is a constant,
n.... the sum of the volumes of the structures and equipment with the above-standard equipment listed in Annex 14 in Tables 1 and 2, minus the sum of the volumes of the structures and equipment with the sub-standard equipment identified from those tables.
In addition, the procedure set out in points 1 and 2 of the definition n in § 3 (3) applies.
The amount of the coefficient K4 is limited by the range from 0,80 to 1,20 which can only be exceeded on the basis of conclusive justification;
K5......... position coefficient as specified in Annex 13;
Ki.......... coefficient of change in the price of construction according to Annex 32, relative to the price level of 1994 (1994 = 1,00);
Kp......... the divestibility coefficient set out in Annex 33.
(3) The price of building accessories which are not part of the building, such as outdoor treatment, well and secondary construction serving exclusively common use, is calculated in accordance with the relevant provisions of the Decree for the purposes of the evaluation of the apartment or non-residential space and the price of the apartment or non-residential space is added in proportion to the size of the co-ownership interest in the common parts of the house. The same procedure shall be applied to the property if ownership of the building and the property are identical.
Unfinished construction
The price of the unfinished construction shall be determined in accordance with the provisions of Part Two, Title 1, on the basis of the project documentation verified by the construction office and, in the absence of the project documentation, according to the expected state of the construction after completion of the construction and shall be reduced by the shares of the missing and unfinished structures listed in Annex 14 according to the degree of layout. For buildings not listed in Annex 14, the amount of the shares of unfinished structures shall be determined by an expert estimate.
Construction intended for disposal
(1) The cost of the construction which was intended for disposal by the construction office shall be determined as the normal price of the applicable material from its disposal and reduced by the necessary cost of demolishing and removal of the material and, where appropriate, by the costs of landscaping.
(2) The price of the construction for which the removal is due to poor technical condition is not required by the permit of the construction office, 7a) shall be established in accordance with paragraph 1.
(3) If the cost of demolition and removal of material and, where appropriate, the cost of landscaping exceeds the normal cost of usable material, the construction price shall be zero.
Other construction
The price of the construction which is not explicitly mentioned in this decree shall be determined on the basis of the costs which would be necessary for its acquisition at the place of construction and at the time of its valuation, and adjusted by the coefficient Kp. If the price is used to establish a comparison with the price of comparable buildings in accordance with the relevant criteria of this decree, the price thus determined shall be multiplied by the coefficients Ki of Annex 32 and Kp of Annex 33.
Building without foundation
The construction, which is not linked to the country with a solid basis, (8) shall be valued in accordance with the relevant provisions of this decree, by multiplying the price determined by 0,90.
Construction of multiple construction systems
If the construction is made out of two or more significantly different construction systems, different parts shall be valued according to the relevant provisions of this decree.
Construction with multipurpose use
Where the construction is intended or used for different purposes, it shall be valued according to the predominant purpose of use, provided that this clearly can be determined, taking into account the soil and attic of agricultural buildings used for the storage of agricultural products. If this is not possible, the number of units of measurement of the construction used for the same purpose shall be valued at the price for the relevant unit of measurement laid down in the Order. The soil and basement space, if not used or modified for use for a specific purpose, shall be divided by the volume ratios of the enclosed spaces used for different purposes and shall be valued at the price set out in this decree, except for Article 4, for that purpose.
Construction wear
(1) The price determined in accordance with § 3 to 13 shall be reduced by wear and tear as set out in Annex No 14.
(2) In the case of unfinished construction damaged by weather or other influences and in the case of another construction pursuant to Section 16, the price shall be reduced by wear and tear.
(3) When calculating the wear and tear of a building without foundations, account shall be taken of its shorter service life compared to the real-estate construction of a similar nature and the service life referred to in Annex 14 shall normally be reduced by 20 to 40%.
(4) In the event of radon occurring in buildings with a building permit issued before 28 February 1991, the cost of the construction shall be reduced by 7% after deduction of wear under the previous paragraphs. The occurrence of radon must be documented.
VALIDATION OF CONSTRUCTION AND INTEREST BY EXPORTS
Contents
ČÁST PRVNÍ
§ 1
§ 2
ČÁST DRUHÁ
HLAVA PRVNÍ
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
HLAVA DRUHÁ
§ 21
§ 22
ČÁST TŘETÍ
§ 23
§ 23a
§ 24
§ 25
§ 26
ČÁST ČTVRTÁ
§ 27
ČÁST PÁTÁ
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
ČÁST ŠESTÁ
§ 34
ČÁST SEDMÁ
§ 35
§ 36
§ 37
§ 38
§ 39
§ 40
§ 41
ČÁST OSMÁ
§ 41a
§ 41b
§ 42
§ 43
§ 44
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 279 / 1997 Coll., implementing certain provisions of Act No. 151 / 1997 Coll., on the valuation of assets and amending certain laws (Law on the valuation of assets) |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.11.1997 |
|---|---|
| Effective from | 01.01.1998 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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