Decree No. 441 / 2013 Coll.
Decree implementing the law on the valuation of assets (Valuation Order)
Valid
Order
Effective from 01.01.2014
Contents
ČÁST PRVNÍ
§ 1
ČÁST DRUHÁ
§ 1a
§ 1b
§ 1c
ČÁST TŘETÍ
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
ČÁST ČTVRTÁ
HLAVA I
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
§ 21
§ 22
§ 23
§ 24
§ 25
§ 26
§ 27
§ 28
§ 29
§ 29a
§ 30
HLAVA II
§ 31
§ 32
§ 33
HLAVA III
§ 34
§ 35
§ 36
§ 37
§ 38
ČÁST PÁTÁ
§ 39
§ 39a
§ 39b
§ 39c
ČÁST ŠESTÁ
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
§ 47
ČÁST SEDMÁ
§ 48
ČÁST OSMÁ
§ 48a
§ 48b
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
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441
DECLARATION
of 17 December 2013
to implement the law on valuation of assets (valuation decree)
The Ministry of Finance pursuant to Article 33 (1) of Act No. 151 / 1997 Coll., on the valuation of assets and amending certain laws, as amended by Act No. 303 / 2013 Coll., provides:
BASIC PROVISIONS
Subject matter
The decree sets out prices, coefficients, increases and reductions to prices and procedures for applying methods of valuation of goods, rights and other assets and services.
EXECUTIVE PRICE AND MARKET VALUE
Determination of normal price
(1) The normal price is determined by comparing the agreed prices of the same or, where appropriate, similar valuation subjects in the normal course of trade in the country at the valuation date. The price negotiated under the exceptional circumstances of the market, the personal circumstances of the seller and buyer, and the influence of special popularity, are not included in the comparison.
(2) The normal price procedure includes:
(a) the selection of the data in the file for comparison to the subject of the valuation of at least three similar subjects on the basis of criteria according to the type of subject of the valuation and its specificities at the valuation date;
(b) a comparative analysis of the data from the selected set of similar subjects of the valuation with those of the valuation subject;
(c) the determination of the baseline unit for comparisons and parameters with a significant proportion of the price level, the determination of the differences between the valuation subjects and similar valuation subjects;
(d) the adjustment of the negotiated prices following the difference in similar subjects of the valuation from those valued by their corrections, the deviation resulting from the correction being duly justified;
(e) the selection, justification and conduct of an analysis with an evaluation of the adjusted price set, including a justified exclusion of remote data, if any; and
(f) the determination of the normal price based on an evaluation of the adjusted price set.
(3) The information used to determine the normal price must be controllable and the procedure for processing it must be clear and documented from the valuation.
(4) The impossibility of determining the normal price referred to in paragraphs 1 and 2 shall be demonstrated, in particular by indicating the procedures that have been carried out to establish the fair value of similar subjects and their results.
Determination of market value
(1) The market value of the subject of the valuation shall be the estimated amount, which shall be determined as a general rule on the basis of multiple valuation methods, in particular the method of comparison, return or cost. In determining the market value of the subject-matter of the valuation, account shall be taken of market risks and expected developments in the sub-market or local market in which it would be traded.
(2) In determining the market value of the subject of the valuation, with the exception of services, account shall be taken of the possibility of the highest and best use available at the valuation date, physically attainable, legally permissible and economically feasible.
(3) The data used to determine the market value must be controllable and the process of processing them, including the use of individual valuation methods, must be clear and documented from the valuation.
(1) Together with the determination of the normal price of the immovable property or its market value, the price determined shall be determined.
(2) Paragraph 1 shall not apply in the case of valuation of the subject of collateral for purposes relating to the activities of a bank, a foreign bank or a savings and credit cooperative.
INTEREST VALUATION
Price map of construction land
(1) The price map for construction land includes:
(a) a text part containing:
1. a substantive analysis of the situation of the local real estate market and a comment on the possibilities for its further development, in particular in relation to the size and nature of the municipality, internal and external factors and local specificities affecting its quality and price level,
2. a description of the map base used and its quality in terms of compliance with the condition registered in the land register with the actual field condition;
3. commentary on the price sources used for drawing up the graphic section and the results of their analysis;
4. a description of the processing process and the assumption of the period of effectiveness;
(b) a graphic part containing:
1. a map showing building land on the territory of the municipality of a scale of 1: 5 000 or more;
2. descriptive information, in particular the names of the municipalities, the names of the cadastral territories, the local parts of the municipality, the square and the streets, and, where appropriate, the parcel numbers of the land;
3. prices for individual building parcels and, where applicable, prices for defined plots of land with the same purpose of use and the same building facilities.
(2) The draft price map of the construction land or its amendment shall be submitted by the municipality to the Ministry of Finance prior to its publication in paper form, composed in A4 format or in electronic form on the data carrier.
(3) Only building land can be included in the price map of construction land. Where construction land is included in the price map other than construction land which cannot be excluded for processing due to a small scale of the map, this shall be entered in the text part of the map.
(4) A building plot which is included in the price map of construction sites will be valued in accordance with § 3 to 5 if it cannot be valued by the price map because
(a) is in the unmarked-price group of parcels;
(b) has some of its parts in the price map of the municipality's building land in groups of parcels not valued or at different prices;
(c) it is in a single functional unit in which all the land is not valued on the price map of the municipality's building land at a scale of 1: 5 000 or on a scale more detailed by the same price; or
(d) is burdened with the right of construction.
(5) Land which is not a building plot in accordance with Section 9 (2) of the Asset Valuation Act cannot be valued according to the price map of the building plot. Such land shall be valued in accordance with the relevant provisions of this Order.
(6) Construction land not valued by price in the price map of construction land shall be valued in accordance with § 3 to 5.
Construction land not valued in the price map of construction land
(1) The basic price of the building plot on the territory of the municipality is determined for:
(a) the designated municipalities, or their areas in Table 1 of Annex 2 to this Decree, mentioned the basic price of the ZC in CZK per m2,
(b) the municipalities not listed in Table 1 of Annex 2 to this Decree according to the formula
ZC = ZCv × O1 × O2 × O3 × O4 × O5 × O6,
where
ZC...... basic price of the building plot in CZK per m2,
ZCv..... basic price of ZC building plot in CZK per m2 listed in Table 1 of Annex No 2 to this decree
1. the listed municipalities of the district in which the municipality is located, except Františkova Lazne, Mariánské Lázna, Poděbrad and Luhačovice; If the listed municipality is divided into areas, the lowest of the basic prices of the areas listed shall be considered as the basic price of the building plot (ZCv),
2. the listed district in which the municipality is located,
| O1 | hodnota kvalitativního pásma znaku velikosti obce, ve které se stavební pozemek nachází, uvedená v tabulce č. 2 v příloze č. 2 k této vyhlášce, |
| O2 | hodnota kvalitativního pásma znaku hospodářsko-správního významu obce, ve které se stavební pozemek nachází, uvedená v tabulce č. 2 v příloze č. 2 k této vyhlášce, |
| O3 | hodnota kvalitativního pásma znaku polohy obce, ve které se stavební pozemek nachází, uvedená v tabulce č. 2 v příloze č. 2 k této vyhlášce, |
| O4 | hodnota kvalitativního pásma znaku technické infrastruktury v obci, ve které se stavební pozemek nachází, uvedená v tabulce č. 2 v příloze č. 2 k této vyhlášce, |
| O5 | hodnota kvalitativního pásma znaku dopravní obslužnosti obce, ve které se stavební pozemek nachází, uvedená v tabulce č. 2 v příloze č. 2 k této vyhlášce, |
| O6 | hodnota kvalitativního pásma znaku občanské vybavenosti v obci, ve které se stavební pozemek nachází, uvedená v tabulce č. 2 v příloze č. 2 k této vyhlášce. |
(2) The basic price of the building plot determined in accordance with paragraph 1 shall be rounded to the nearest crown.
(1) The basic price of an adjusted building plot registered in the cadastral of real estate in the type of land built and the courtyard or the land used for that purpose and the parcels in the single functional unit with it shall be determined, unless otherwise specified, according to the formula
ZCU = ZC × I,
where
| ZCU | základní cena upravená stavebního pozemku v Kč za m2, |
| ZC | základní cena stavebního pozemku obce v Kč za m2 určená podle § 3, |
| I | index cenového porovnání zjištěný podle vzorce |
I = IT × IO × IP,
where
| IT | index trhu, není-li pro vybraný pozemek určena jeho hodnota v příloze č. 3 k této vyhlášce, který se určí podle vzorce |
IT = P6 × P7 × P8 × P9 × 1 + Hotei = 15Pi,
where
| 1 | konstanta, |
| Pi | hodnota kvalitativního pásma i-tého znaku indexu trhu uvedeného v tabulce č. 1 v příloze č. 3 k této vyhlášce, |
| i | pořadové číslo znaku indexu trhu, |
| IO | index omezujících vlivů pozemku, který se určí podle vzorce |
IO = 1 + IG = 16Pi,
where
| 1 | konstanta, |
| Pi | hodnota kvalitativního pásma i-tého znaku indexu omezujících vlivů uvedeného v tabulce č. 2 v příloze č. 3 k této vyhlášce, |
| i | pořadové číslo znaku indexu omezujících vlivů, |
| IP | index polohy, který se určí podle vzorce |
IP = P1 × 1 + dost ri = 2nPi
where
| Pi | hodnota kvalitativního pásma i-tého znaku indexu polohy uvedeného v tabulce č. 3 nebo 4 v příloze č. 3 k této vyhlášce podle druhu hlavní stavby, |
| i | pořadové číslo znaku indexu polohy, |
| n | počet znaků indexu polohy v tabulce č. 3 nebo 4 v příloze č. 3 k této vyhlášce podle druhu |
(2) The basic price of an unbuilt land, or part of it, to be built by a decision authorising a project, a regulatory plan, a decision on the location of the construction site, a territorial agreement, a declaration to the construction office, a building permit, a common permit authorising the construction or a public contract, other than those referred to in paragraphs 3 to 6, shall be the price determined in accordance with paragraph 1, multiplied by a coefficient of 0,80 if no engineering networks are brought to the border.
(3) The basic price of an adjusted building plot registered in the cadastral of real estate in the type of land other area with the use of the land of the railway, motorway, roads and other roads including their parts, and of a public area which is not part of the infrastructure, as well as the land for those purposes already used or only determined by a decision authorising the project, a decision on the location of the construction or a regulatory plan, shall be the price determined in accordance with the formula.
ZCU = ZC × I,
where
| ZCU | základní cena upravená stavebního pozemku v Kč za m2, |
| ZC | základní cena stavebního pozemku v Kč za m2, určená podle § 3, |
| I | index cenového porovnání zjištěný podle vzorce |
I = P5 × 1 + ij = 14Pi,
where
| Pi | hodnota kvalitativního pásma i-tého znaku pro úpravu základních cen pozemků komunikací uvedeného v tabulce č. 5 v příloze č. 3 k této vyhlášce. |
For public infrastructure with reinforced surface and rail,
ZC × 0,15 < ZCU < ZC × 0,75.
(4) The restriction of the basic price adjusted in accordance with paragraph 3 shall not apply to infrastructure which is accessible to the public in a limited way or is jointly used with immovable property used for business, including parking and service spaces.
(5) The basic price of an unbuilt land to be built by landfill by a decision authorising a project, a regulatory plan, a decision on the location of a building, a territorial agreement, a declaration to the building office, a building permit, a common permit to place and permit the construction, or a public contract or a built-up plot already used, shall be the price determined according to the formula.
ZCU = ZC × IT × IP × 0,80,
where
| ZCU | základní cena upravená pozemku v Kč za m2, |
| ZC | základní cena pozemku v Kč za m2, určená podle § 3, |
| IT | index trhu, který se určí podle odstavce 1, |
| IP | index polohy, který se určí podle odstavce 1 s tím, že se použijí hodnoty kvalitativních pásem ze sloupce h uvedené v tabulce č. 4 v příloze č. 3 k této vyhlášce, |
| 0,8 | koeficient. |
(6) The basic price of the non-built land determined by the decision to authorise the project, the regulatory plan, the decision to place the construction, the territorial agreement, the announcement of the building office, the common permit for placing and authorising the construction, or the public contract for building a waterworks or land already built by a waterworks and other construction components of a waterworks registered in the property register, or the land of a pond and a small water tank kept in the property register in the type of built area and courtyard shall be the price determined according to the formula:
ZCU = ZC × IT × IP × k,
where
| ZCU | základní cena upravená pozemku v Kč za m2, |
| ZC | základní cena pozemku obce v Kč za m2, určená podle § 3, |
| IT | index trhu, který se určí podle odstavce 1, |
| IP | index polohy, který se určí podle odstavce 1 s tím, že se použijí hodnoty kvalitativních pásem ze sloupce h uvedené v tabulce č. 4 v příloze č. 3 k této vyhlášce, |
| k | koeficient pro úpravu základní ceny pozemku, který činí |
| 0,85 | pro pozemek již zastavěný vodním dílem, nebo pozemku vedeného v katastru nemovitostí v druhu pozemku zastavěná plocha a nádvoří u rybníku a malé vodní nádrže, |
| 0,60 | pro pozemek nezastavěný, ale určený rozhodnutím o povolení záměru, regulačním plánem, rozhodnutím o umístění stavby, územním souhlasem, ohlášením stavebnímu úřadu, nebo veřejnoprávní smlouvou k zastavění vodním dílem, popřípadě jeho část, která bude skutečně zastavěná stavbou vodního díla; pozemek, popřípadě jeho část, který vodním dílem skutečně zastavěn nebude, se ocení podle § 8 jako vodní plocha. |
(7) The basic price adjusted according to paragraphs 1 to 5 shall be at least CZK 30 per m2, according to paragraph 6 shall be at least CZK 20 per m2 for built-in land, for unbuilt land CZK 10 per m2.
Common provisions for building land not valued in the price map of construction land
(1) Land valued in accordance with § 4 (3) and (5) is valued as if they did not form a single functional unit.
(2) The land registered in the land register in the type of land built and the courtyard is valued in accordance with Section 4 regardless of the actual extent of the construction.
(3) The descriptions of the characteristics assessed, the characteristics of their qualitative zones and their values are set out in the relevant tables of the Annexes referred to in Sections 3 and 4. The value of the ith character shall be determined by integrating the property according to its characteristics into the qualitative band of the character.
(4) The indices are rounded to three decimal places for the next calculation.
(5) Where the parcels referred to in Sections 3 and 4 are valued in a single functional unit together with the land of which the construction is valued in accordance with Sections 13, 14, 35 and 36, where applicable with their accessories, and the sum of their areas is greater than 1 000 m2, the basic price of the adjusted parcel shall be multiplied by a reduction coefficient calculated according to the formula
R = 200 + 0,8 × dost ri = 1nvpi h = 1nvpi,
where
| R | redukční koeficient, |
| vpi | výměra i-tého pozemku v |
| n | celkový počet pozemků v |
| 200 a 0,8 | konstanty. |
(6) The price of the land under construction law is determined as the price of the land, adjusted for a temporary restriction on the use of the land and, where applicable, a free future assessment of the land by construction when the building right is terminated,
(a) the annual restriction on the use of the land by the law of construction shall be determined by multiplying the price of the land and the capitalisation rate set out in Annex 22 by the type of construction which complies with the law of construction; the price of the land shall be determined according to § 3 to § 5 (1) to (4) according to the purpose of the use of the building complying with the right of construction;
(b) the future assessment of the land by construction complying with the right of construction shall be included in the price of the land; it shall be determined as the difference between the expected cost of the construction and the amount of the compensation, determined at the price level at the date of the valuation and the expected wear on the date of the termination of the construction law pursuant to Paragraph 39 (7), if the construction is on the land at the date of the valuation,
(c) where the right of construction has been set up in return for payment as a building salary burdening the right of construction as a real burden, the price of the real burden shall be added.
The price of land under construction law shall be determined according to the formula:
CPPS = CP-11 + pn × ou × 1 + pn-1p-Z + CRB
where
| CPPS | cena pozemku zatíženého právem stavby v Kč, |
| CP | cena pozemku v Kč, |
| ou | roční omezení užívání pozemku právem stavby v Kč za rok, |
| p | míra kapitalizace, uvedená v příloze č. 22 k této vyhlášce, podle druhu a účelu užití stavby vyhovující právu stavby, v setinném vyjádření, |
| n | počet let dalšího užívání do zániku práva stavby, |
| Z | zhodnocení pozemku stavbou vyhovující právu stavby, které získá bezúplatně vlastník pozemku při zániku práva stavby, je-li na pozemku k datu ocenění stavba vyhovující právu stavby v Kč, |
| CRB | cena reálného břemena v Kč, pokud byl sjednán stavební plat v opětujících se dávkách, která vyjadřuje úplatu zatěžující právo stavby. |
Agricultural land
(1) The price of the agricultural parcel registered in the cadastral of real estate in the type of parcel of arable land, hop, vineyard, garden, fruit orchard or permanent grassland shall be determined as the product of its area and the basic prices adjusted in CZK per m2, if it is not situated on that parcel.
(a) the territorial plan foresees its non-agricultural use, except for an agricultural parcel which is at least partly part of the defined area of the public transport or technical infrastructure corridor; or
(b) a decision authorising a project, a regulatory plan which replaces a territorial decision, a territorial decision, a territorial agreement, a common permit allowing and authorising the construction of a building, or a public contract replacing a territorial decision, provided for its non-agricultural use.
(2) The basic price of the agricultural parcel shall be determined:
(a) according to the creditworthy soil-ecological units listed in Annex 4 to this Decree, if the land is bonified; or
(b) the average basic price in CZK per m2 of agricultural land in a given cadastral territory, as laid down in another legislation, if the State Land Office of the Czech Republic confirms that the agricultural land is not bonized.
(3) If more basic prices are found for the parcel, its individual parts with the same basic price shall be valued separately. The price of the land shall be determined as the sum of the prices of its parts.
(4) The basic price of the agricultural parcel shall be determined in accordance with paragraphs 2 and 3 and shall be adjusted including the justification for the increases and reductions referred to in Annex 5 to this Decree.
(5) If the agricultural parcel has not been cultivated for more than 6 years and has permanent crops valued in accordance with Section 43 in an unbuilt area older than 5 years, the parcel shall be valued in accordance with Section 9 (5) and multiplied by a coefficient of 0,65.
(6) The price determined in accordance with paragraphs 4 to 5 is at least CZK 1 per m2.
Forest land and non-forest land with forest area
(1) The price of forest land and non-forest land with forest area (hereinafter referred to as "forest land") shall be determined as the product of its area and the basic prices adjusted in CZK per m2, if there is no such land.
(a) the territorial plan foresees its use other than forest land which is at least partly part of the defined area of the public transport or technical infrastructure corridor; or
(b) a decision authorising a project, a regulatory plan which replaces a territorial decision, a territorial decision, a territorial agreement, a common authorisation allowing and authorising the construction of a building, or a public contract replacing a territorial decision, provided for otherwise.
(2) The basic price of forest land shall be determined on the basis of the price of the prevalent sets of forest types in the crop group. The price of forest land is the sum of the prices of its parts in each of the crop groups defined therein. Prices in CZK per m2 for individual sets of forest types are listed in Annex 6 to this decree.
(3) The basic price referred to in paragraph 2 shall be adjusted by collisions with the justification set out in Annex 7 to this Decree.
(4) If there are multiple grassland groups on the land with different land-dominated sets of forest types, parts of the land with the same basic price shall be valued separately and the price of the land shall be the sum of the prices of its parts.
(5) The price determined in accordance with paragraph 3 is at least CZK 1 per m2.
Water land
(1) The price of the plot shall be determined as the product of its area and the basic prices adjusted.
(2) The basic price of an unbuilt land of water area functionally related to the construction of a waterworks, excluding a pond and a small water tank, shall be determined in accordance with Paragraph 4 (6) as the basic price of the treated land built by the waterworks and multiplied by a coefficient of 0,15.
(3) The basic price of the treated plot of a pond or small water tank, including part of it under the dam and other building components thereof, maintained in the cadastral as a water area, as well as the land designated by the decision authorising the project, the regulatory plan, the decision on the location of the construction site, the territorial consent, the announcement of the building office, the joint permit by which the construction is located and the public contract for the construction of the pond and small water tanks, shall be determined in accordance with § 3 and multiplied by a coefficient of 0,08 for the land in the built-up area or 0,07 for the land in the unbuilt-up territory.
(4) The basic price of the treated plot or part of the artificial water tank and watercourse which is not a construction, as well as the basic price of the treated natural water tank and natural water flow shall be determined in accordance with Section 3 and multiplied by a coefficient of 0,06.
(5) The basic price of the treated land under paragraphs 2 to 4 shall be at least CZK 10 per m2.
(6) The basic price of the treated plot of contaminated wetland, wetlands and swamps shall be determined as the product of the coefficient 0,25 and the average basic price of agricultural parcels in the cadastral territory, adjusted according to item 1 of Annex 5 to this Decree. This price can be reduced by up to 50% based on factual reasons, but is at least CZK 1 per m2.
Other land
(1) The price of another parcel shall be determined as the product of its area and the basic prices adjusted.
(2) The basic price of an unbuilt land for which a decision to permit a change in the use of the land or a decision to change the use of the land for landfill, storage, weaning, or handling areas, natural sports grounds, recreational areas or the land so used is the price determined according to the formula
ZCU = ZC × IT × IP × 0,50,
where
| ZCU | základní cena upravená pozemku v Kč za m2, |
| ZC | základní cena pozemku v Kč za m2, určená podle § 3, |
| IT | index trhu, který se určí podle § 4 odst. 1, |
Contents
ČÁST PRVNÍ
§ 1
ČÁST DRUHÁ
§ 1a
§ 1b
§ 1c
ČÁST TŘETÍ
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
§ 8
§ 9
ČÁST ČTVRTÁ
HLAVA I
§ 10
§ 11
§ 12
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
§ 21
§ 22
§ 23
§ 24
§ 25
§ 26
§ 27
§ 28
§ 29
§ 29a
§ 30
HLAVA II
§ 31
§ 32
§ 33
HLAVA III
§ 34
§ 35
§ 36
§ 37
§ 38
ČÁST PÁTÁ
§ 39
§ 39a
§ 39b
§ 39c
ČÁST ŠESTÁ
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
§ 47
ČÁST SEDMÁ
§ 48
ČÁST OSMÁ
§ 48a
§ 48b
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
§ 55
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Regulation Information
| Citation | Decree No. 441 / 2013 Coll., implementing the law on the valuation of assets (Valuation Order) |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2013 |
|---|---|
| Effective from | 01.01.2014 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Civil law
Civil law substantive
The regulation text is for informational purposes only.
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