Act No 322 / 1993 Coll.
Act amending and supplementing the Act of the Czech National Council No. 357 / 1992 Coll., on the tax of inheritance, donation and property transfer tax, as amended by the Act of the Czech National Council No. 18 / 1993 Coll.
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Effective from 01.01.1994
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322
THE LAW
of 2 December 1993
amending and supplementing the Act of the Czech National Council No. 357 / 1992 Coll., on the tax of inheritance, donation and property transfer tax, as amended by the Act of the Czech National Council No. 18 / 1993 Coll.
Parliament has decided on this law of the Czech Republic:
The Act of the Czech National Council No. 357 / 1992 Coll., on the tax of inheritance, donation and property transfer tax, as amended by the Act of the Czech National Council No. 18 / 1993 Coll., is amended as follows:
Article 1 (4) (2) reads as follows:
"(2) The debts referred to in paragraph 1 (a), the costs referred to in paragraph 1 (c), the remuneration and final expenses referred to in paragraph 1 (d), the price of the other obligations referred to in paragraph 1 (d) relating to the whole part of the inheritance attributable to the individual heir and the inheritance levy referred to in paragraph 1 (e) (hereinafter referred to as" debts "), shall be deducted at an amount corresponding to the proportion of the inheritance which is not exempt from tax, to the total value of the assets acquired by the individual heir. The amount of these debts is calculated per whole CZK without rounding. The price of other obligations referred to in paragraph 1 (d) relating only to a certain part of the inheritance shall be deducted only from that part of the inheritance. ';
2. In Article 5, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) The tax payer in the cases referred to in Article 6 (2) shall:
a) a natural person who is a citizen of the Czech Republic or a foreigner with a long stay or permanent stay in the Czech Republic, 1b)
(b) a legal person domiciled in the Czech Republic. "
3. Article 6 (1), (2) and (3) read as follows:
"(1) The subject of the donation tax is the free acquisition of property on the basis of a legal act other than the death of the deceased. If only part of the property is acquired free of charge, only part of the property which has been acquired free of charge shall be taxed. The property for tax purposes is
(a) real estate and movable property;
(b) other assets.
(2) The tax is also levied on the acquisition of movable property which is:
(a) donated from abroad to the acquirer to or from the acquirer abroad, or
(b) donated abroad or acquired abroad by means of funds donated to the acquirer abroad, provided that the movable property donated or acquired was imported by the acquirer into the country.
(3) Donation tax is not the subject of
(a) transactions or transfers of assets free of charge on the basis of an obligation laid down by law;
(b) pensions paid under the pension contract, 2)
(c) gifts where they are subject to income tax under a special rule, 2a)
(d) aid, contributions and subsidies from the state budget, the budgets of the district offices or the budgets of the municipalities;
(e) funds provided by insurance undertakings for measures taken and prevention. "
4. the following paragraph 6 is added:
"(6) The provisions of paragraph 2 and paragraph 5 shall apply, save as otherwise provided in the international agreement."
5. Article 7 (1) (c) reads as follows:
"(c) the customs duty and the import duty in the case of movable goods donated or imported abroad."
6. In the last sentence of Article 7 (1), the following shall be inserted after the words "Article 4 (1) ':" and 2'.
7. Article 7 (3) reads as follows:
"(3) The price of movable property acquired from the same person by the same acquirer during two consecutive calendar years shall be added up and the sum of the prices shall be the basis of the tax referred to in paragraph 1. Where the tax on the acquisition of assets has already been assessed during that period, it shall be counted against the tax on the re-acquisition of assets. '
8. Paragraph 7 (4) is deleted.
9. Article 8 (1) (b) and (c) read:
"(b) the acquirer (buyer), if it is for the acquisition of the property in the execution of a decision, expropriation, bankruptcy or settlement,
(c) entitled from a burden in kind or otherwise to a similar burden in kind, ';
10.
"(1) The subject of real estate transfer tax is:
(a) the transfer or transfer of ownership to real estate, including joint ownership settlement;
(b) the establishment, free of charge, of a material burden or other performance similar to that in which the property is acquired by donation. "
11. in Article 9, the following paragraph 2 is inserted after paragraph 1:
"(2) The subject of the real estate transfer tax is also the transfer of ownership to real estate in cases where the contract is subsequently withdrawn and the contract is hereby cancelled from the outset. (2b) The cancellation of the contract shall not entitle the refund."
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
12.
The basis of real estate transfer tax is
(a) the price determined under the special rule (1) valid on the date of acquisition of the property, even if the price of the property negotiated by the agreement is lower than the price determined; the difference in prices is not subject to donation tax. However, if the price negotiated is higher than the price determined, the tax base is the price agreed,
(b) a price (Paragraph 16) free of charge of a substantive burden or other performance similar to that imposed;
(c) in the case of maintenance, the price established in accordance with a special rule, in force on the date on which the certificate of maintenance is drawn up in the form of a notarial record or the legal authority of the court of residence,
(d) the price determined in accordance with the special rule, in force on the date on which the property was acquired under a lease contract, followed by the purchase of the hit. "
13. Article 11 (3) reads as follows:
"(3) The II. group belongs to:
(a) relatives in a series of subsidiary, 2c) siblings, nephews, nieces, uncles and aunts,
(b) spouses of children (son-in-law and daughter-in-law), children of the husband, the parents of the husband, the spouses of the parents and persons who have lived with the transferee, the donor or the deceased for at least one year prior to the transfer or death of the deceased in the common household and who, for this reason, have taken care of the common household or have been linked to the transferee, donor or deceased. "
14. Paragraph 12, including the title, reads:
The rate of inheritance and donation tax for persons included in the first group
(1) Tax on the tax base
| přes Kč | do Kč | |||
|---|---|---|---|---|
| - | 1 000 000 | 1,0 % | ||
| 1 000 000 | 2 000 000 | 10 000 Kč a 1,3 % ze základu přesahujícího 1 000 000 Kč, | ||
| 2 000 000 | 5 000 000 | 23 000 Kč a 1,5 % ze základu přesahujícího 2 000 000 Kč, | ||
| 5 000 000 | 7 000 000 | 68 000 Kč a 1,7 % ze základu přesahujícího 5 000 000 Kč, | ||
| 7 000 000 | 10 000 000 | 102 000 Kč a 2,0 % ze základu přesahujícího 7 000 000 Kč, | ||
| 10 000 000 | 20 000 000 | 162 000 Kč a 2,5 % ze základu přesahujícího 10 000 000 Kč, | ||
| 20 000 000 | 30 000 000 | 412 000 Kč a 3,0 % ze základu přesahujícího 20 000 000 Kč, | ||
| 30 000 000 | 40 000 000 | 712 000 Kč a 3,5 % ze základu přesahujícího 30 000 000 Kč, | ||
| 40 000 000 | 50 000 000 | 1 062 000 Kč a 4,0 % ze základu přesahujícího 40 000 000 Kč, | ||
| 50 000 000 | a více | 1 462 000 Kč a 5,0 % ze základu přesahujícího 50 000 000 Kč. | ||
(2) The calculation of the inheritance tax shall be carried out in accordance with paragraph 1 and the resulting amount shall be multiplied by a coefficient of 0,5. ';
15.
The rate of inheritance and donation tax for persons included in Group II
(1) Tax on the tax base
| přes Kč | do Kč | ||
|---|---|---|---|
| - | 1 000 000 | 3,0 % | |
| 1 000 000 | 2 000 000 | 30 000 Kč a 3,5 % ze základu přesahujícího 1 000 000 Kč, | |
| 2 000 000 | 5 000 000 | 65 000 Kč a 4,0 % ze základu přesahujícího 2 000 000 Kč, | |
| 5 000 000 | 7 000 000 | 185 000 Kč a 5,0 % ze základu přesahujícího 5 000 000 Kč, | |
| 7 000 000 | 10 000 000 | 285 000 Kč a 6,0 % ze základu přesahujícího 7 000 000 Kč, | |
| 10 000 000 | 20 000 000 | 465 000 Kč a 7,0 % ze základu přesahujícího 10 000 000 Kč, | |
| 20 000 000 | 30 000 000 | 1 165 000 Kč a 8,0 % ze základu přesahujícího 20 000 000 Kč, | |
| 30 000 000 | 40 000 000 | 1 965 000 Kč a 9,0 % ze základu přesahujícího 30 000 000 Kč, | |
| 40 000 000 | 50 000 000 | 2 865 000 Kč a 10,5 % ze základu přesahujícího 40 000 000 Kč. | |
| 50 000 000 | a více | 3 915 000 Kč a 12 % ze základu přesahujícího 50 000 000 Kč. | |
(2) The calculation of the inheritance tax shall be carried out in accordance with paragraph 1 and the resulting amount shall be multiplied by a coefficient of 0,5. ';
16. Paragraph 14, including the title, reads:
The rate of inheritance and donation tax for persons included in the III group
(1) Tax on the tax base
| přes Kč | do Kč | ||
|---|---|---|---|
| - | 1 000 000 | 7,0 % | |
| 1 000 000 | 2 000 000 | 70 000 Kč a 9,0 % ze základu přesahujícího 1 000 000 Kč, | |
| 2 000 000 | 5 000 000 | 160 000 Kč a 12,0 % ze základu přesahujícího 2 000 000 Kč, | |
| 5 000 000 | 7 000 000 | 520 000 Kč a 15,0 % ze základu přesahujícího 5 000 000 Kč, | |
| 7 000 000 | 10 000 000 | 820 000 Kč a 18,0 % ze základu přesahujícího 7 000 000 Kč, | |
| 10 000 000 | 20 000 000 | 1 360 000 Kč a 21,0 % ze základu přesahujícího 10 000 000 Kč, | |
| 20 000 000 | 30 000 000 | 3 460 000 Kč a 25,0 % ze základu přesahujícího 20 000 000 Kč, | |
| 30 000 000 | 40 000 000 | 5 960 000 Kč a 30,% ze základu přesahujícího 30 000 000 Kč, | |
| 40 000 000 | 50 000 000 | 8 960 000 Kč a 35,0 % ze základu přesahujícího 40 000 000 Kč, | |
| 50 000 000 | a více | 12 460 000 Kč a 40,0 % ze základu přesahujícího 50 000 000 Kč. | |
(2) The calculation of the inheritance tax shall be carried out in accordance with paragraph 1 and the resulting amount shall be multiplied by a coefficient of 0,5. ';
17.
Real estate transfer tax rate for persons included in Group I, Group II and Group III
The tax shall be 5% of the tax base. '
18.
Minimum amount of tax, periodic penalty payments and rounding
(1) The minimum amount of inheritance, donation and property transfer tax is CZK 50, regardless of the distribution of persons into groups for the purposes of calculating the tax.
(2) When charging tax, the tax base is rounded up to CZK 100 and the tax charged up to CZK 100.
(3) Penalties shall not be imposed if they do not exceed CZK 100 in total. The measured penalty will be rounded up to the whole CZK. "
19. Paragraph 18, including the title, reads:
Measurement and maturity of taxes
(1) On the basis of the tax return in which the taxpayer provides the data relevant for the assessment of the tax and the results of the assessment procedure of the tax administrator, the tax shall be calculated and measured by the payment margin.
(2) The tax on inheritance, donation and real estate transfer shall be payable by the taxpayer no later than 30 days from the date on which the payment notice of the tax assessment was delivered to him. '
20.
"Exemptions from inheritance, donation and property transfer tax
(1) The inheritance and donation tax shall be exempt under the conditions set out below:
(a) movable items of personal need for natural persons, provided that they were not part of the estate of the deceased or the donor for one year prior to the acquisition, as well as the share of heirs paid from such property and shares derived from the non-joint ownership of spouses who died as a result of the death of one of them, provided that the price of such property does not exceed CZK 1 000 000 for the persons of the I. Group, CZK 60 000 for the persons of the III. Group, CZK 20 000 for each individual taxpayer. The tax shall be levied only on the part of the price of movable property or the proportion of such property acquired by each transferee exceeding that amount,
(b) deposits in accounts with banks and branches of foreign banks operating in the territory of the Czech Republic (excluding deposits in accounts set up for business purposes), funds in Czech or foreign currency and securities in the Czech Republic, as well as the shares of heirs paid from these assets and shares derived from the non-joint ownership of spouses who died as a result of the death of one of them, provided that the sum of all these values does not exceed CZK 1 000 000 for the persons of the I. group 60 000 CZK and CZK 20 000 for the persons of the II. Group III. The tax shall be levied only on that part of the movable property or share of that property acquired by each acquirer which exceeds that amount.
(2) For one taxpayer, the conditions for exemption referred to in paragraph 1 (a) and (b) shall be assessed separately.
(3) The acquisition of movable property shall also be exempt from inheritance and donation tax if the deceased or donor was a representative of a foreign state entrusted in the Czech Republic, a member of his family living with him in the common household, as well as another person to whom diplomatic privileges and immunities belonged and who was not a citizen of the Czech Republic, provided that reciprocity is guaranteed.
(4) The tax exemption referred to in points (a) and (b) of paragraph 1 shall be granted only on condition that the taxpayer indicates those items and values in the tax return. "
21.
(1) The inheritance and donation tax shall be exempt from the tax on the acquisition of property free of charge into the ownership of the Czech Republic or the ownership of municipalities, provided that the right of management of that property is exercised by central authorities, state funds, district offices or municipalities or by budgetary or contribution organisations established by central authorities, district offices or municipalities.
(2) The tax on the transfer of real estate is exempt
(a) transfers and transfers of ownership of real estate in the liquidation of public undertakings, (3) public limited liability companies with full State ownership or full State ownership of the National Property Fund of the Czech Republic or the Land Fund of the Czech Republic and limited liability companies with full State ownership;
(b) transfers and transfers of ownership to the real estate of public limited-liability companies with full ownership of the State, carried out according to the decision of the General Assembly and approved by the Government of the Czech Republic;
(c) transfers of ownership to the real estate of public limited liability companies with the State's full shareholding in connection with direct sales under the privatisation decision under a special law, 4)
(d) transfers and transfers of ownership of real estate in connection with the division and reunification of municipalities or with changes in their territory under special regulations, 5)
(e) transfers of ownership of immovable property from the ownership of municipalities to the ownership of voluntary associations of municipalities (hereinafter referred to as "the volume") established under a special law, 6) and from ownership of the shares to the ownership of municipalities which were or are associated with the union and which were the previous owners of the real estate transferred.
(3) The transfer or transfer of ownership to real estate from the property of the Czech Republic shall be exempt from the real estate transfer tax provided that the right of management of that property is exercised by central authorities, state funds, district offices or budgetary or contribution organisations established by central authorities or district offices, as well as by transfers or transfers of ownership to the Czech Republic.
(4) Exemptions from inheritance and donation taxes shall be granted free of charge of the acquisition of assets
(a) intended for financing facilities and humanitarian actions in the fields of culture, education, science and education, health, social care, ecology, sport, education and protection of children and youth and fire protection, provided that the property is acquired by legal persons established to provide such activities and which have their registered office in the Czech Republic;
(b) state-registered churches and religious societies. 7)
(5) The right of the deceased to compensation under special laws shall be exempt from inheritance tax, (8) if the deceased has submitted a request for preliminary examination under Act No. 119 / 1990 Coll., for judicial rehabilitation, as amended, or a similar request under other special rules, and until the death of the deceased the claim has not been satisfied by the central authority. This exemption also applies to cases where the deceased has applied the claim in time to the court, but until the death of the deceased, it has not been definitively decided on by the court.
(6) Donation and property transfer taxes shall be exempt:
(a) transfers and transfers of ownership to real estate from the National Property Fund of the Czech Republic and from the Land Fund of the Czech Republic to the acquirer, on the basis of the privatisation decision, 9)
(b) transfers and transfers of ownership to real estate of public limited-liability companies with full State participation in an approved privatisation project or privatisation decision prior to the transfer of ownership to the National Property Fund of the Czech Republic or to the Land Fund of the Czech Republic, 10)
(c) transfers and transfers of assets which go to legal entities in the Czech Republic in connection with the disappearance of the Czech and Slovak Federal Republic,
(d) transfers and transfers of ownership to land and the establishment of material burdens in connection with the exchange of real estate pursuant to a special regulation, 11)
(e) deposits deposited under the special legislation12 into trading companies or cooperatives (hereinafter referred to as "the company"). Where an asset is an asset, the exemption shall not apply if, within five years of the deposit, the participation of a member of a trading company or member in a cooperative (hereinafter referred to as "partner '), except in the case of the death of a partner, and the property is not returned to the partner. For these five years, the tax period shall not run. The termination of a participation in a company or a member of a cooperative within five years of the transfer of the property as a deposit shall be notified by the member within 30 days of the termination of the participation or membership to the locally competent tax administrator; a settlement notice is included in this notification,
(f) transfers of assets of companies and cooperatives when they are merged, merged, divided or converted under a special law. 12)
(7) The tax on real estate transfer shall be exempt from the first transfer or transfer of ownership to a construction which is a new construction at which a final clearance decision has been issued or completed by a new construction or a built-up new construction and the construction has not yet been used if the transferor (seller) is:
(a) the natural person registered or legal person and the transfer of the construction is carried out in connection with their business activities;
(b) the municipality.
(8) The inheritance, donation and property transfer tax shall not be levied on the issue of property under special rules. 13)
(9) The acquisition of property property rights, which are cultural monuments, shall be exempt from inheritance and donation tax if they occur among the persons included in the I. group. '
22. Paragraph 21 (1) of the last sentence reads: "The tax return shall include a certified copy of the contract and an expert opinion on the price of the property, if it is for the transfer or transfer of ownership to the property to be paid or free of charge; an expert opinion shall not be required in the case of transfer or transfer of ownership to land without permanent crops and buildings, unless otherwise provided by the tax administrator. ';
Article 23 (21) (2) reads as follows:
"(2) The tax return shall not be subject to gifts which are exempt from that tax pursuant to Article 19 (1) and (3). The tax return is not subject to the acquisition of property in the Czech Republic under a special provision. 14)."
24. Article 21 (3) reads as follows:
"(3) The transfer of real estate tax on transfers from the National Property Fund of the Czech Republic and the Land Fund of the Czech Republic on the basis of a decision on privatizaci9) is required by the acquirer."
25. Paragraph 21 shall be added to paragraph 4:
"(4) A copy of the final order on the succession, a copy of a separate final order on the fee of the notary and his final expenses and the full file on the succession procedure shall be sent to the tax administrator locally within 30 days of the final final procedure. The tax administrator shall return that file to the court within 30 days of the legal authority of the decision on the assessment of the tax. The tax authorities shall be required to notify the tax administrator of the registration of property ownership and other rights in kind and changes thereto, the customs authorities, if they are donating movable property from abroad or abroad, and the Securities Centre, if they are donating securities. ';
Article 26 (22), including the title, reads:
Time limits for measurement
(1) The tax cannot be measured or measured after three years from the end of the calendar year in which the tax return was due.
(2) If, before the expiry of that period, an action has been taken to measure the tax or to determine it subsequently, the three-year period shall run again from the end of the year in which the taxpayer was informed of that act. However, the tax may be measured and measured no later than 10 years after the end of the calendar year in which the tax return was due. '
27. in Article 23 (1), after the words "special rules", the reference to footnote 6 shall be replaced by reference 8;
28. Article 23 (2) reads as follows:
"(2) In the case of immovable property issued or granted as a replacement under Act No. 229 / 1991 Coll., on the treatment of property relations with land and other agricultural property, as amended, and on the transfer or transfer of ownership between persons close to the Civil Code, this property shall be exempt on the first transfer or transfer of ownership of inheritance, donation and property transfer tax. '
29. In Article 24 (3), the following sentence is added: "The District Courts shall also rule on the correction of obvious errors and errors in decisions on the measurement of notarial fees which have acquired legal authority by 31 December 1992. '
30. In Article 24, paragraphs 4 and 5 are added:
"(4) In the case of notarial fees for acts where the action was carried out by state notaries until 31 December 1992 and the notarial fee for acts has not been charged or has been charged at a lower rate, the notarial fee for acts shall be determined or measured by the district court if the relevant file is in the custody of that court. If the file is deposited with the cadastral office, the notarial fee for the operations shall be determined or measured by that cadastral office. In this proceeding, the courts and the cadastral offices shall proceed in accordance with the previous rules. 15) Similarly, in cases of correction of obvious errors and errors in the decision to measure notarial charges for acts, these authorities shall proceed.
(5) The appeal against the decision of the District Court or the decision of the State notaries on the measurement of notarial fees for acts filed after 1 January 1993 shall be decided by the Regional Court in whose district the competent district court is situated or where the relevant state notaries were active. An appeal against a decision of the cadastral office to measure notarial fees for acts shall be decided by the competent authority. ';
31. paragraph 1 shall be deleted in Paragraph 25. Paragraph 2 shall become paragraph 1 and paragraphs 2 and 3 shall be added as follows:
"(2) The Ministry of Finance may lay down details for the calculation of inheritance tax in accordance with the provisions of Section 4 of this Act by a generally binding law.
(3) The Financial Directorate may, at the request of the taxpayer on grounds of hardness, waive the property transfer tax in cases of withdrawal (Paragraph 9 (2) of this Act) if it takes place within a period of six months from the date of the transfer of the right to the real estate register (16) and the taxpayer shall apply for the tax waiver within that period. '
32. Notes No 1b, 2a, 2b, 2c and 4 to 16 are as follows:
"1b) Act No. 123 / 1992 Coll., on the residence of foreigners in the Czech and Slovak Federal Republic.
2a) Act No. 586 / 1992 Coll., on Income Tax, as amended.
(2b) § 48 of the Civil Code.
2c) § 117 of the Civil Code.
4) Paragraph 10a (6) of Act No. 92 / 1991 Coll., on the conditions for the transfer of State property to other persons, as amended.
5) Act ČNR No. 172 / 1991 Coll., on the transition of certain items from the property of the Czech Republic to ownership of municipalities, as amended. Act ČNR No. 367 / 1990 Coll., on municipalities (municipal establishment), as amended.
6) § 20a of ČNR Act No. 367 / 1990 Coll., as amended.
7) Act No. 308 / 1991 Coll., on freedom of religious faith and the status of churches and religious societies.
8) For example, Act No. 58 / 1969 Coll., on liability for damage caused by a decision of a State authority or by its maladministration, Act No. 119 / 1990 Coll., on judicial rehabilitation, as amended, Act No. 87 / 1991 Coll., on extrajudicial rehabilitation, as amended, Act No. 229 / 1991 Coll., on the treatment of property relations with land and other agricultural property, as amended.
9) Act No. 92 / 1991 Coll., as amended. Act ČNR No. 171 / 1991 Coll., on the jurisdiction of the authorities of the Czech Republic in the case of transfers of State assets to other persons and on the National Property Fund of the Czech Republic, as amended. Act No. 569 / 1991 Coll., on the Land Fund of the Czech Republic.
10) Paragraph 11 (3) of Act No. 92 / 1991 Coll., as amended.
11) Article 19 of Act No. 229 / 1991 Coll., as amended. Act No. 284 / 1991 Coll., on Land Adjustments and Land Offices, as amended.
12) Part of Act No. 513 / 1991 Coll., Commercial Code.
13) For example, Act No. 403 / 1990 Coll., on the mitigation of the consequences of certain property injustices, as amended, Act No. 87 / 1991 Coll., as amended, Act No. 229 / 1991 Coll., as amended, Act No. 42 / 1992 Coll., on the modification of property relations and settlement of property rights in cooperatives.
14) E.g. § 135 and 462 of the Civil Code, § 55 of Act No. 140 / 1961 Coll., Criminal Act, as amended.
15) Act No. 146 / 1984 Coll., on notarial fees, as amended. Decree of the Ministry of Finance of ČSR No. 150 / 1984 Coll., implementing the Law on notarial fees, as amended.
16) Paragraph 2 (3) of Act No. 265 / 1992 Coll., on the Minutes of Owners and Other Property Rights. '.
1. If, before the application of this Act, the fact which was the subject of the tax on inheritance, donation and property transfer pursuant to the Act of the Czech National Council No. 357 / 1992 Coll., on inheritance tax, donation tax and real estate transfer tax, as amended by the Act of the Czech National Council No. 18 / 1993 Coll., is applied according to these regulations even after the entry into force of this Act.
2. Paragraph 25 (3) shall also apply to cases where the fact which is the subject of the real estate transfer tax occurred in 1993 and the taxpayer applies for remission within six months of the date of entry into force of the law.
The President of the Chamber of Deputies of Parliament is hereby authorised to declare in the Collection of Laws the full text of the Act of the Czech National Council No. 357 / 1992 Coll., on the tax of inheritance, donation and property transfer tax, as amended by the Act of the Czech National Council No. 18 / 1993 Coll., as follows from the amendments and additions made by this Act.
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Regulation Information
| Citation | Act No. 322 / 1993 Coll., amending and supplementing the Act of the Czech National Council No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended by the Act of the Czech National Council No. 18 / 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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