Act No. 315 / 1993 Coll.
Act amending and supplementing Act of the Czech National Council No. 338 / 1992 Coll., on Real Estate Taxes, and amending Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll.
Valid
Effective from 01.01.1994
315
THE LAW
of 1 December 1993
amending and supplementing the Act of the Czech National Council No. 338 / 1992 Coll., on Real Estate Tax, and amending the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by the Act of the Czech National Council No. 35 / 1993 Coll. and Act No. 157 / 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, is amended as follows:
1. In Article 2 (1), "in the real estate register 'is replaced by" in the real estate register'.
Article 2 (2) (a) reads as follows:
"(a) within the scope of the ground plan of the construction, land built by construction, even if the buildings are not subject to a tax on the construction pursuant to § 7 (2) of this Act,"
3. in Paragraph 2 (2) (d), reference 3 is deleted after the words "for the defence of the State."
4. Paragraph 3 (1) and (2) reads as follows:
"(1) The owner of the land is a property tax payer. In the case of land owned by the Czech Republic (" the State '), the tax payer is a legal person who has the right to manage it, 4) or which has been established the right of permanent use. 5)
(2) The charterer is a tax payer for leased land, if it is land whose original ownership boundaries do not exist in the field because they have been merged into land with areas in the field with realistically existing land or land managed by the Land Fund of the Czech Republic or the land transferred to the National Property Fund. "
The following paragraph 3 is inserted after paragraph 2:
"(3) The user shall be a tax payer where the owner of the land is not known or where the land whose boundaries in the field were actually created after the land was transferred as a substitute for the original land merged. ';
Paragraphs 3 and 4 shall be renumbered paragraphs 4 and 5.
5. Article 4 (1) (a) and (b) read as follows:
"(a) State-owned land,
(b) land owned by the municipality; ';
6. In Article 4 (1) (c), the words "in the Czech and Slovak Federal Republic 'are replaced by the words" in the Czech Republic' and the words "the Czech and Slovak Federal Republic 'are replaced by the words" the Czech Republic'.
7. Article 4 (1) (d) reads as follows:
"(d) land managed by the Land Fund of the Czech Republic6) or transferred to the National Property Fund of the Czech Republic, (7) if not leased,."
8. Paragraph 4 (1) (f) reads as follows:
"(f) land forming a single functional unit with construction in the possession of a citizen's association, 9) '.
9.
"(m) agricultural parcels for a period of five years and forest parcels for a period of 25 years, starting from the year following the year in which agricultural or forest production was returned after reclamation by technical measures or by biological nationalisation;"
(10) In Article 4 (1) (n), the words "even where land land has been allocated as part of the land-use adjustment," shall be inserted after the words "special provision, 13)," and the following words shall be added after the words "and no transfer or transfer of ownership to persons other than those close by 14)."
11. in Article 4 (1) (p), the words "masts of electricity distribution, above ground parts of heating gas distribution equipment" shall be deleted.
12.
"(3) The land referred to in paragraph 1 (a) shall be exempt from land tax if it is not used for business activities or leased out, with the exception of leasing to budgetary organisations. The land referred to in points (e) to (g) and (l) of paragraph 1 shall be exempt from land tax if it is not used for business or leased. ';
13. in Paragraph 4 (4), the comma and the letter "n" shall be inserted after the letter "m)."
14. Article 4 shall be added in paragraph 5:
"(5) Where entitlement to the exemption referred to in paragraph 1 (n) is claimed, the taxpayer shall document the independent operation of agricultural production on agricultural land by entering in the register in accordance with specific rules. 16a) '.
15. Article 5 (1) reads as follows:
"(1) The basis of the tax on arable land, hop trees, vineyards, gardens, fruit orchards, meadows and pastures (1) is the price of land determined by multiplying the actual area of land in m2 by the average price of land set at 1 m2 in Decree 16b), issued on the basis of the authorisation in Article 17 of this Law."
16. in Paragraph 6 (1), the words "on the basis of tax" shall be deleted.
17. in Article 6 (2) (a), the words "if they are not subject to tax under Article 7 (2)" shall be deleted;
18. Paragraph 6 (3) reads as follows:
"(3) Building land means unbuilt land intended for construction by decision on the location of the building or building permit, provided that the territorial management is merged with the construction process; the area of the land covered by the decision on the location of the construction or the said building permit shall be determined. ';
19. In Paragraph 6 (4) (a), after the words "in Prague," comma is replaced by a dot and a separate non-numbered paragraph is added:
"For the allocation of the coefficient to individual municipalities, the population of the municipality is determined according to the last census; ';
20.
"(b) for each part of the municipality, the municipality may, by means of a generally binding decree, increase the coefficient laid down in (a) for it by one category or reduce by one to three categories, by dividing the coefficients in (a); the coefficient 4.5 may be increased to the coefficient 5,0. ';
21.
"(3) The subject of the tax on buildings is not the construction of the dam, the construction of the watercourses, the construction of water lines and water supply buildings, including water treatment, sewerage and sewerage facilities, including waste water treatment plants, as well as the construction of buildings intended for the previous cleaning of water before discharge into sewerage, flood protection, irrigation and drainage of land, 17a) the construction of energy distribution and public transport routes. '
22. Paragraph 2 shall be deleted in Paragraph 7. Paragraphs 3 and 4 shall become paragraphs 2 and 3.
23. The following words are added at the end of the text in brackets: "and public purpose communication."
24. in Article 8 (1), the following words shall be inserted after the words "Land Fund of the Czech Republic": "or the construction transferred to the National Property Fund of the Czech Republic, which is leased,."
25. Article 9 (1) (a) and (b) read:
"(a) State-owned buildings,
(b) buildings owned by the municipality, ';
26. in Article 9 (1) (c), the words "Czech and Slovak Federal Republic" are replaced by the words "Czech Republic" and the words "Czech and Slovak Federal Republic" are replaced by the words "Czech Republic."
27. Article 9 (1) (d) reads as follows:
"(d) the buildings managed by the Land Fund of the Czech Republic or transferred to the National Property Fund of the Czech Republic, if not leased,"
28. in Article 9 (1) (e), the words "and parts thereof" shall be deleted;
29. Paragraph 9 (1) (f) reads as follows:
"(f) buildings owned by citizens' associations, 9) '.
30.
"(g) for a period of 15 years, starting from the year following the adoption of the housekeeping decision, the new building of housing owned by natural persons, provided that it serves for the permanent residence of the owner or of loved ones, and the new building of homes where the apartments are exclusively owned by natural persons,";
31. in Article 9 (1) (h) and (i), the reference to footnote 14 shall be deleted;
32. in Article 9 (1) (j), the words "or parts thereof" shall be deleted, the reference to footnote (18a) shall be added after the word "cooperatives" and reference (14) shall be deleted;
33. In Paragraph 9 (1) (k), the words "or parts thereof" shall be deleted and the following words shall be inserted after the word "foundations," "civil society of disabled citizens."
Article 9 (1) (l) reads as follows:
"(l) construction to ensure mass passenger transport,"
35. in Article 9, paragraph 1 shall be added to points (n), (o), (p) and (r):
"(n) housing houses owned by natural persons receiving welfare benefits under the Social Needs Act 18b) and holding ZTP and ZTP / P licences, to the extent that they serve their permanent residence;
(o) individual recreational buildings owned by natural persons receiving social welfare benefits under the Social Needs Act and holding a ZTP licence, and individual recreation buildings owned by ZTP / P licence holders;
(p) construction of cultural lands18c) for a period of eight years, starting from the year following the issue of the building permit for building modifications carried out by the owner;
(r) construction for a period of five years from the year following the implementation of the change in the heating system by switching from solid fuels to gas, electricity or to a system using renewable energy from solar, wind, geothermal, biomass, or by reducing the thermal performance of the construction by building modifications for which a building permit has been issued. ';
36. in Article 9 (2), the word 'above' shall be inserted after the word 'floor area' and the word 'floor' shall be replaced by 'part';
37. Article 9 (4) reads as follows:
"(4) The buildings and parts thereof referred to in paragraph 1 (a) shall be exempt from the tax on the buildings if they are not used for business or rental, with the exception of leasing to budgetary organisations. The structures and parts thereof referred to in points (d), (e) and (f) shall be exempt from the tax on the buildings if they are not used for business or rental. According to the provisions of paragraph 1 (i), housing cooperatives, referred to as folk housing cooperatives under previous rules, shall proceed mutatis mutandis. 18d) '.
38. in Paragraph 9 (5), "(e) to (k) and (m)" is replaced by "(e) to (k), (m) to (r)";
39. in the first sentence of Article 9 (6), the words "h) and (i)" shall be replaced by the words "h), (i) and (p)" and the following words shall be inserted after the words "for construction repairs, reconstruction and modernisation of residential houses": "and the construction of cultural monuments."
40. in Paragraph 9 (8), the words "(h) and (i)" shall be replaced by "(h), (i) and (p)";
41.
The basis of the construction tax is the surface plan of the above-ground part of the construction in m2 (hereinafter referred to as the "built-up area ') according to the condition on 1 January of the tax period. The ground plan shall mean the projection of the perimeter of the building on the plot.';
42. in Article 11 (1) (a), the reference "18e)" shall be inserted after the words "for residential houses."
43. Paragraph 11 (1) (b) reads as follows:
"(b) for buildings for individual recreation and family homes 18e) used for individual recreation 3 CZK for 1 m2 of built-up area and for buildings which perform additional functions to these buildings, except garages, 1 CZK for 1 m2 of built-up area,"
44. in Article 11 (1) (d) (2), the word "transport" shall be inserted after the word "construction."
45. Paragraph 11 (2) reads as follows:
"(2) The basic tax rates for 1 m2 of built-up area determined in accordance with paragraph 1 shall be increased by CZK 0.75 for each additional above-ground floor if the built-up surface of the above-ground floor exceeds two thirds of the built-up area. For buildings for business activities, the basic rate of tax per m2 of built-up area determined in accordance with paragraph 1 shall be increased by CZK 0.75 for each additional above-ground floor. The first above ground floor shall be considered to be any structural floor which has a floor level or part thereof not exceeding 0,80 m below the lowest point of adjacent terrain, unless otherwise specified in the project documentation. All floors located above this floor, including the dedicated attic, shall be considered as additional above-ground floors. ';
Article 46 (11) (3) reads as follows:
"(3) Basic rate of tax
(a) in accordance with paragraph 1 (a), increased where appropriate in accordance with paragraph 2, shall be multiplied by the coefficient assigned to each municipality according to the population of the last census
0,3 in municipalities up to 300 inhabitants
0,6 in municipalities of over 300 inhabitants up to 600 inhabitants
1,0 in municipalities of over 600 inhabitants up to 1000 inhabitants
1.4 in municipalities of over 1000 inhabitants up to 6000 inhabitants
1.6 in municipalities of over 6000 inhabitants up to 10 000 inhabitants
2.0 in municipalities of over 10 000 inhabitants up to 25 000 inhabitants
2.5 in municipalities of over 25 000 inhabitants up to 50 000 inhabitants
3,5 in municipalities over 50,000 inhabitants and Františková Lázně, Luhačovice, Mariánské Lázně and Poděbrady
4.5 in Prague.
For each part of the municipality, the municipality may, by means of a generally binding decree, increase the coefficient fixed for it by one category or reduce by one to three categories broken down by coefficients; coefficient 4,5 may be increased to coefficient 5,0;
(b) for the various types of construction referred to in paragraph 1 (b) to (d), at each point, increased where appropriate in accordance with paragraph 2, the whole municipality shall be multiplied by a coefficient of 1,5, which may be laid down by a generally binding decree. "
47. Paragraph 11 (4) reads as follows:
"(4) For buildings for individual recreation and family homes 18e) used for individual recreation and for buildings which perform additional functions for such buildings, with the exception of garages, the basic rate of tax referred to in paragraph 1 (b), increased where appropriate in accordance with paragraph 2, shall be multiplied by a coefficient of 2,0 or, where provided for in paragraph 3 (b), by a coefficient of 2,0, where such buildings are located in national parks and zones of I protected landscape areas declared under special regulations."
48. Paragraph 11 shall be added to paragraph 6:
"(6) For the construction referred to in Article 11 (1) (d), which serves several purposes, the basic rate of tax corresponding to the business activity to which the predominant part of the floor area of the above-ground part of the construction is to be served, and at the same ratio of the floor areas for each activity, the higher applicable rate shall be used. Where in the buildings referred to in § 11 (1) (e) business activities are carried out on the predominant parts of the floor area of the above-ground parts of the buildings, the tax rate shall be as for the buildings in § 11 (1) (d). ';
49. Paragraph 12 is deleted.
50. In paragraph 13, the following sentence is added at the end: "Changes in the facts relevant to the tax liability arising during the tax period shall not be taken into account."
51. the following Sections 13a and 13b are inserted after Section 13:
Tax return
(1) The tax return shall be submitted by the taxpayer to the competent tax administrator by 31 March of the tax period, unless it has been submitted in previous tax periods or changes have occurred in the circumstances relevant for the assessment of the tax. Within the same period, only partial tax returns may be filed by the taxpayer if the change in circumstances does not result in a change in the taxpayer's person. The sub-tax return shall be filed on a form issued by the Ministry of Finance and shall indicate only the changes made and the calculation of the total tax liability. If the coefficient referred to in Article 6 (4) (a) and Article 11 (3) (a), (b) and (4) is changed, the taxpayer shall not be obliged to submit a new tax return, a partial tax return or communicate a change.
(2) If there is a change in the other information contained in the tax return, the taxpayer shall notify the tax administrator of those changes within 30 days of the date on which it occurred.
Tax assessment
(1) The property tax shall be calculated for the tax period according to the state on 1 January of the year for which the tax is levied.
(2) If the tax is paid by the original taxpayer for a period or part of a period when the tax has switched to a new taxpayer, the tax paid shall not be refunded but counted as a new taxpayer.
(3) If, on the date of the change in ownership or other property rights, the tax obligations have not been fully settled by the original taxpayer, that obligation shall pass on to the new taxpayer, except where the property is transferred on the basis of special rules. 18). "
52. Paragraph 14 (2) reads as follows:
"(2) The property tax for individual types of land and the construction tax for individual buildings or the total of buildings is rounded up to CZK."
53.In Article 15 (1) (a), the words "and fish farming" shall be inserted after the words "agricultural production."
54. in Article 15 (1) and (2), "31 March" is replaced by "31 May."
55. The word "Kčs" in the provisions of Sections 6, 11, 14 and 15 is replaced by "Kč."
56. In Paragraph 16, after the words "Special Regulation 21)," the dot is replaced by a comma and the following words are added: "unless otherwise provided for by this law."
57. The following Section 16a is inserted after Section 16:
A general binding decree issued by the municipality pursuant to the provisions of Sections 6 and 11 shall be sent by the municipality to the competent tax administrator in one copy within five calendar days of the date of its entry into force, the general binding decree being valid no later than 1 August of the previous tax period. In order to calculate the tax for the tax period 1994, the coefficients laid down by the municipality shall be used by a generally binding decree even if the decree becomes effective by 31 January 1994. '
58. In Article 17 (1), comma is replaced by a comma after the words "soil-ecological units' and the words" including the assessment of the impact of certain factors on the economic use of land as defined in Article 12 (1) (a) (1) 'are deleted.
59. Paragraph 17 (2) is deleted and paragraph 1 is deleted.
60. The following Section 19a is inserted after Section 19:
(1) In the 1994 tax year, taxpayers who are not obliged to submit a tax return or a partial tax return will pay tax advances equivalent to the amount of tax due in the previous tax period at the dates set out in paragraphs 1 and 2 of Paragraph 15 until the date of delivery of the comprehensive list or payment notice. The difference between the tax due and the advance payments paid shall be paid by the taxpayer within 15 days of the delivery of the bulk list or payment notice. The excess which is the difference between the advances paid and the annual tax liability shall be refunded under the conditions laid down in the special regulation. 21)
(2) If the total tax on real estate located in the territorial district of one tax administrator operates for one taxpayer less than CZK 30, the tax is not payable. "
61. Notes 9), 14), 16a), 17a), 18a), 18b), 18c), 18d) and 22) are as follows:
"9) Act No. 83 / 1990 Coll., on the association of citizens, as amended by Act No. 300 / 1991 Coll. and Act No. 513 / 1991 Coll.
14) Paragraph 8 (2) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended.
16a) Act No. 105 / 1990 Coll., on the Private Business of Citizens, as amended by Act No. 219 / 1991 Coll. and Act No. 455 / 1991 Coll.
16b) Decree of the Ministry of Agriculture of the Czech Republic No. 613 / 1992 Coll., establishing a list of cadastral areas with associated average prices of arable land, hops, vineyards, gardens, fruit orchards, meadows and pastures derived from the charred soil ecological units.
17a) § 38 of Act No. 138 / 1973 Coll., on Water.
18a) Act No. 52 / 1966 Coll., on Personal Property to Houses, as amended by Act No. 30 / 1978 Coll., Act No. 509 / 1991 Coll., Act No. 265 / 1992 Coll. and Legal Measures of the Bureau of the Federal Assembly No. 297 / 1992 Coll.
18b) Act ČNR No. 482 / 1991 Coll., on social needs, as amended by Act No. 84 / 1993 Coll. and Act No. 165 / 1993 Coll.
18c) Act ČNR No. 20 / 1987 Coll., on State Memorial Care, as amended.
18d) For example Act No. 53 / 1954 Coll., on People's Cooperatives and Cooperative Organisations, as amended by the legal measure of the Bureau of the National Assembly No. 20 / 1956 Coll.
18e) Decree No. 83 / 1976 Coll., on general requirements for construction, as amended by Decree No. 45 / 1979 Coll. and Decree No. 376 / 1992 Coll.
22) Act No. 105 / 1990 Coll., on the Private Business of Citizens, as amended by Act No. 219 / 1991 Coll. and Act No. 455 / 1991 Coll., Act No. 513 / 1991 Coll., Commercial Code. '.
(1) Relief granted in 1993 shall remain valid for the period laid down in the relief decision, unless the taxpayer has claimed an exemption under the provisions of § 4 or § 9.
2. For the 1993 tax period, taxpayers shall be entitled to the exemption provided for in Article 4 (1) (n), provided that they have been entered in the register under the Specific Rules (22) at the latest until the tax return has been lodged.
3. For the tax period 1993, the submission of the tax return of the taxpayer to whom the property was transferred in 1993 under the special legislation18) by the deadline for filing the tax return is permitted. In such cases, the tax shall be calculated on the basis of the condition on the date of submission of the tax return, taking into account the entitlement to the exemption provided for in Section 4.
4. For the 1993 tax period, the exemption provided for in Article 9 (1) (h) and (i) may be applied to part of the construction.
5. The right to the exemption provided for in points 2, 3 and 4, if not applied in the tax return, shall be taken into account in the assessment of the tax on the basis of the application submitted by the taxpayer until 31 January 1994. This application shall not be subject to an administrative fee.
In the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by the Act of the Czech National Council No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll., the fourth head is deleted in Part Seven.
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 text of Act No. 338 / 1992 Coll., on Real Estate Tax, as is apparent from the amendments and additions made by this Act.
This Law shall take effect on 1 January 1994.
Uhde v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 315 / 1993 Coll., amending and supplementing the Act of the Czech National Council No. 338 / 1992 Coll., on Real Estate Taxes, and amending Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by the Act of the Czech National Council No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1993 |
|---|---|
| Effective from | 01.01.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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