Decree of the Government of the Czech Republic No 579 / 1990 Coll.
Ordinance of the Government of the Czech Republic on home tax relief
Valid
Effective from 01.01.1991
579
GOVERNMENT REGULATION
Czech Republic
of 21 November 1990
on home tax exemptions
The Government of the Czech Republic orders pursuant to § 24 paragraph 1 point 2 of Act No. 143 / 1961 Coll., on Home Tax:
The domestic tax is reduced to 15% on the tax base up to 6000 CZK and 20% on the higher base for taxpayers who are charged house tax on rent and the price of use.
The municipality managing the home tax will reduce the base of the home tax to the taxpayers referred to in § 1 by the costs incurred for the construction, reconstruction and modernisation of the taxed buildings. The tax base shall be reduced by 50% of the costs in the two years following the correction.
This Regulation shall enter into force on 1 January 1991.
Pithart v. r.
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Regulation Information
| Citation | Decree of the Government of the Czech Republic No. 579 / 1990 Coll., on relief of home tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.1990 |
|---|---|
| Effective from | 01.01.1991 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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