Act No. 96 / 1996 Coll.
Act amending and supplementing the Act of the Czech National Council No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended
Valid
Law
Effective from 26.04.1996
Text versions:
26.04.1996
96
THE LAW
of 14 March 1996
amending and supplementing the Act of the Czech National Council No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended
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 Act No. 18 / 1993 Coll., Act No. 322 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 72 / 1994 Coll., Act No. 85 / 1994 Coll., Act No. 113 / 1994 Coll. and Act No. 248 / 1995 Coll., is amended as follows:
1. the following paragraphs 12 and 13 are added to Article 20, including footnote 13a:
"(12) The first free acquisition of the property holding provided for in § 7 (4) and part of the third Act No. 42 / 1992 Coll., on the treatment of property relationships and the settlement of property rights in cooperatives, between persons close by, shall be exempt from tax on inheritance and donation. 13a)
(13) The grant tax shall exempt the acquisition of funds provided to a natural person who has proven to be used to increase or alter the qualification, study, treatment, payment of social services or purchase of the aid for the disabled, as well as the direct provision of such aid.
13a) § 116 of the Civil Code. '
2. In Paragraph 23 (2), the following sentence is added at the end: "This also applies in the case of immovable property to which the owner's rights have been restored pursuant to § 22 of Act No. 229 / 1991 Coll., when it comes to the first transfer or transfer of ownership of such property between persons close to the Civil Code."
1. If, from 24 June 1991, the fact referred to in Article I (1) and (2), which was the subject of inheritance, donation and property transfer tax, or the subject of a notarial charge, has been established by the competent tax office, on the basis of a request submitted within six months of the date of application of this law, and the exemption provided for in Article I (1) and (2) shall be waived to the taxpayer. If a refundable overcharge is incurred, the tax office shall return it without application within 30 days.
2. The Court of First Instance shall, within 30 days of the date of receipt of the notice, send the Financial Office files relating to the implementation of this Law.
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 the Act of the Czech National Council No. 357 / 1992 Coll., on the tax of inheritance, tax of donation and tax on real estate transfer, as is apparent from later laws.
This Act shall take effect on the day of its publication.
Uhde v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 96 / 1996 Coll., amending and supplementing the Act of the Czech National Council No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.04.1996 |
|---|---|
| Effective from | 26.04.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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