545/1920 Coll. Government Regulation of the Czechoslovak Republic dated September 23, 1920, establishing the new order of the provincial and municipal levy increase in the value of real estate in Bohemia, Moravia and Silesia. According to the Act dated April 9, 1920, no. 280 Coll. a. and n., on special measures in the field of self-government in Bohemia, Moravia and Silesia, was ordered as follows: § 1. When the transfer of property or interests in real property, situated in the territory of this order, chooses to levy capital appreciation by the following provisions: The properties are regarded as equivalent to the rights under § 298 ob. Act. Civil Code. paid for immovable. Transfer within the meaning of this order comes on the day when legal proceedings even if only verbal, effecting the transfer was validly terminated with respect to which the expropriation award or judgment came into force of law. In the written contract determines the date of the last signature attached to it. If the contract is subject to official approval (approval), made the day of approval (consent) for the date of transfer. Real estate transfer tax (interests in real property) equals its contribution to the company's assets companion, as well as transfer of company assets to property společníkova. A change in the persons of a public company or a company with limited liability companies or companies under civil law and a change in individuals personally liable partners of a limited partnership or limited partnership with shares that have property rovnati is a transfer of an ideal share of the property in that area, which corresponds to the ratio of participation exiting or entering a companion to the company's assets. Similarly, the disposal is a change in the ratio of shares of the shareholders unchanged in persons. Exemptions from the levy on capital appreciation. Personal. § 2. Since the benefits from the increase in value as the transferor's estate or interests in real property exempt: 1. the state, state enterprises and state-administered funds or subsidized; 2. Countries and funds managed by them or subsidized; 3rd districts as autonomous legal entities and their funds, municipalities and settlements regarding property that lies in their district; Additional district and local school funds, school districts and municipalities as well as public schools, if they are separate legal entities; 4th foundations and funds for tuition, poor funds and foundations for všeužitečné, charitable and philanthropic purposes; 5th philanthropic foundations and civil associations generally useful to them under statutes procure cheap apartments, if members do not pay higher profit than 5 percent, and the cancellation of the deal by the Articles of net income that is left after paying all the debts and the realization of assets, generally useful purposes housing ; 6. Public Social Insurance Institution; 7th person to whom the exemption of duty under state contracts or in accordance with principles of international law. Persons listed as no. 1 to 7 as well as purchasers of real property (real estate shares) exempt from liability for the benefit of capital appreciation. Factual. § 3rd Since the benefits of capital appreciation are also exempt: 1. transfers if the value does not exceed 5 per cent increment value of the acquisition; 2. Transfers forced auction; 3. Transfers of building plots after the sense of § 1 no. 4. Act of March 30, 1920, no. 209 Coll. a. an. The transfers, which are not subject to levy capital appreciation. § 4th Levy capital appreciation is not subject to: 1. transfers in case of death of an heir and legatáře and transfers neúplatným legal negotiations among the living; 2. Transfers of real estate to the heirs of survivors, legatáře and persons who have a right to a hearing as part of the estate, that is, before handing the inheritance (§ 819 ob. Act. Civil Code.); 3rd paid transfers of parents to children, whether owned, misappropriation and illegitimate, or their descendants, as well as persons with them a bundle of marital or marriage-related closing, further consideration transfers between spouses or fiancés on condition that the marriage will be closed; Fourth inning of agricultural land for the purpose of rounding, if is in accordance with §§ 1 and 2 of the Act of March 3, 1868, no. 17 l. A., And the Act of 27 December 1899 no. 263 r. A. , exempt from taxes or charges and reduced; 5th transfers to zcelení agricultural land and forests clean from foreign enclaves and rounding forest border exchange of agricultural and forest lands and to divide common property, when such transfers are exempt from state taxes on the transfer of property under the Law of 7 June 1883 no. 92, 93 and 94 l. a., and dated April 21, 1909, no. 131 r. a .; 6th voluntary exchange of land for the purpose of suitable construction sites, if this is confirmed by the competent construction authority and, if not exceed any additional cost besides 600 K. At subsequent transfers is to transfer under No. 1 to 6 mentioned in the investigation of an increase in value and length of tenure is viewed as if they change tenure was not even occurred. The increase in value. § 5th The increment value is the difference between the value of the property unabled (interests in real property), ie the value of the transfer, which is the impetus for the assessment of benefits and the value of the acquisition; the value of the acquisition is regarded as having a value in the last transfer batch submission or after the sense §§ 2 and 3 exempted from the levy. During the theft, which was preceded by one of the gears in § 4, no. 4 to 6, signposted, is decide the value of the land in its original form. For unabled and acquisition values ​​are generally determined unabled and acquisition, to which is added the benefits transferor reserved and burdens acquirer taken, as well as the value of other ancillary services, including the purchase price agreed, in particular, also benefit from the increase in value, he vowed if the acquirer to pay it . If one of the parties is reserved the right to vote or to certain limits determined by the volume of mutual benefits, opting for calculating benefits maximum amount as mutual fulfillment. The value of the benefits or repetitive determines the fee pursuant to § 16 of the Act of February 9, 1850, no. 50 l. A. Who's order states explicitly takes the place of the general rate of prices at the time of acquisition or disposal. For the price (value) Accessories (§ 296 ob. Act. Civil Code.) Was charging levies on capital appreciation disregarded. Contracts for the exchange and division of joint property. § 6th When foreign exchange contracts on real estate (share of the estate) is where the two properties located in the territory of this order, increase the value of each exchanged real estate (share of the estate) in particular, investigate and benefit thereunder be considered. The increase in property value that lies outside of this order are not considered. When converting to divide the property that is jointly owned, is if you apply § 4, apply by analogy the provisions of § 1, para. 6. The value of the acquisition. § 7th Not if the acquisition price is securely discover, or if they are in doubt about how it conforms to the established acquisition price of general value of the property (shares of real estate) at the time of acquisition, the vyměřující Office as a basis for calculating the increase in the value of examination generally value at the time of acquisition . The fact they are in this case the conditions for it to be taken as a basis general value at the time of acquisition, decides vyměřující authority the discretion. If it was acquired real estate forced auction price paid for the acquisition achieve the highest bid, without prejudice to the validity of paragraph 1. If the auctioned property mortgage lender and went in vain if his whole receivable or a part thereof, and if it does not as the basis for a general value at the time of acquisition, the acquisition value is to add demonstrable deficit, but no more than the appraised value, which when discussing compulsory auction has been detected. Sell ​​when the property, which was bound for mortgage receivable vydražitelovu as the insert major or minor, counts portion of unfunded debt, which can be added to the high administration, according to the ratio of assessed value in the management of the auction discovered after the event according to the ratio of the tax collector's appraised value (§ 222, para. 4 th, ex. r.) Real liable partners simultaneously. Upon the initial transfer of real estate after the entry into force of these Regulations shall apply for its acquisition cost (value) price (value) at the time of the last, before the start of this order executed transfer that does not belong to the class of transfers referred to in § 4. Once a final transfer before Jan. 1, 1903, pay for the acquisition price of the common value on the date of January 1, 1903, unless the party that she acquired the property for consideration at a higher price; in this case, it is taken as the basis for this price. We add. § 8th The acquisition price (value) is to investigate the increase in value that the dose is subject připočítati: 1. all provable costs that alienor or his forerunners have made a lasting increase in the value of the property at the time that is taken as a basis for calculating benefits (§ 11), if not covered by other free or subsidized donating and if the subject of this cargo still on the property is located, and only up to the amount of its value at the time of alienation; 2. Five percent of the purchase prices (values) as compensation for special issues associated with earlier acquisition (for transfer fees, remuneration for representation, brokerage etc.). If they were at the time of calculating the increase in the value of free withdrawal of land for public roads and places vpočítá to all prior acquisition price for the remaining land. The value unabled. § 9th Not if the price is unabled safely identified or if they are in doubt about whether it corresponds to the price unabled been investigated general property value (share of the estate) can vyměřující Office as a basis for calculating the increase in the value of a general examination of the value at the time of theft. The fact they are in this case the conditions for it to be taken as a basis general value at the time of the theft, decides vyměřující authority the discretion. The price unabled so be offset compensation for the reduction in value unless it can be to show that it was used to correct the damage, in which case the compensation to collide, the costs pursuant to § 8, No.1., Chargeable. Ku price unabled also added value items, which were at the time (§ 11) from the nature of the property selected. Based However, if the general values ​​at the time of acquisition (§ 5, para. 5th), let the place be added to the price unabled found what value would be at real estate acquisition, if she had been in a state in which it is the time theft, and let him be the value taken as the basis of examination of capital appreciation. A partial alienation of property acquired as a whole and on the single alienation of real estate acquired by installments. § 1 0. disposes If part of the file property acquired in whole investigate the acquisition price (value) attributable to the stolen part by the ratio of its acreage to acreage entire file properties. Equally investigate the theft at the ideal ownership, the acquisition price (value) pro rata to the ownership of the acquisition price (value) of the entire property. Vpočítání in § 8 admits they have to stand in a relationship that has been taken as the basis for examination of the acquisition price. Disposes If the whole property whose real or ideal shares were acquired at different times, it happens examination dose mandatory capital appreciation and assessment of the benefits for each of these parts separately in a way that is unabled price (value) of the entire property be divided between individual part by acreage and with ideal proportions according to the proportion of shares, and compares with an earlier acquisition cost (value) of each share. Similarly, is a počínati, disposes If the property company in § 1, para. 6 and 7 set out and if the dose of individual shares of real estate previously levied on changing people or the ratio of shares of the shareholders. When uneven quality of real estate so be part of a set price determined by individual interests instead of acreage (para. 1 and 2) examination of their common values. The assessment base. § 11th For examination increment value (§§ 5-10) and the holding period is decisively content and duration zcizovacího negotiations (expropriation award judgment), under which the transfer takes place. When calculating the time of possession heaven into account the holding period prior to 1 January 1903. The increase in value according to the above-mentioned provisions examined deduct 5 percent of the price (value) acquisition (§ 7) increased by a Factor in accordance with § 8 as part of a batch exempt. The remainder is then taken as the basis for calculating benefits. The amount of benefit. § 12th The dose of the increase in value is a percentage of the amount that was taken as the basis for calculating benefits: | 5% | at | rise | value of | of | 5 | to | including | to | 10% | | 6% | "|" | "|" | 10 | "|" | "| 20% | | 8% |" | "|" | "| 20 |" | "|" | 30% | | 10% | "|" | "|" | 30 | "|" | "| 40% | | 12% |" | "|" | "| 40 |" | "|" | 50% | | 15% | "|" | "|" | 50 | "|" | "| 75% | | 18% |" | "|" | "| 75 |" | "|" | 100% | | 23% | "|" | "|" | 100 | "|" | "| 150% | | 25% |" | "|" | "| 150% | | acquisition values ​​zoomed be added under § 8. | To determine the applicable percentage of the dose is any increase in value, including reference to a part of the 5 percent dose-exempt (§ 11). After the collision benefits from capital appreciation by higher level not dose mandatory to remain on the increase in value less than he would have left if increment value does not exceed the maximum amount for the next lower level still acceptable. Dose pursuant to paragraph 1 and 2 calculated is reduced by 10%, whichever tenure for calculating doses determined for more than 10 years, and 20%, whichever tenure for calculating doses determined for more than 20 years. Who pays the dose and it is guaranteed. § 13 . Benefit from the increase in value of the transferor shall apply, however, if the stolen property (the property interest) in co-ownership, co-owners of all hands severally. The assessment procedure should be performed only with the transferor, and only the dose prescribed to him. When impregnability dose transferor shall be liable for it acquirer. However, the acquirer may require to vyměřující office benefit amount, above which it can be to guarantee required by the shortest route and without the transferor's commitment to investigate and told him. More acquirers hands severally liable. § 14. When several consecutive mimoknihovních transfers (§ 22 of the Act. On books pos.) Is calculated doses from all transfers add up, whereby the conversions that are in accordance with § 3, No.1., Exempt from the levy, is seen if a change of possession ever been inflicted. In this case, is for the transferor deem the first transferor, transferee for the last transferee; with him as interim purchasers according to their share of the total obligation hands severally obligated to pay. Equally liable, who acquired the rights of alienation negotiations converted to a third or subsequently declare that they acquired for a third. Reserves its start in order to avoid a dose, benefits or rights to property without the property was transferred or converted if for this purpose the property in a manner that is not subject to dose, equivalent to such legal proceedings subject to batch conversion. The storage management. Authorities. § 15th Benefit from the increase in value of real estate assessed and collected in the Czech Provincial Inspectorate for terrestrial benefits to the provincial tax collector office Moravia, Silesia Provincial Office of charging levies increase in property values. In municipalities with more than 10,000 inhabitants may provincial (administrative) committee (Provincial Administrative Commission) assessment and collection of benefits subject to its supervision delegate to appeal to the community. So that municipalities will be the assessment and collection of benefits from the increase in property values ​​mandated announce it in the Collection of Laws and Regulations. The obligation to give notice and explanation. § 16. Each alienor (§ 13), also in the cases of § 14 and § 3, no. 3., is obliged to report within 14 days in writing or protocol vyměřujícímu Office (§ 15, para. 1 and 2) unabled conduct which is the basis transfer (expropriation ruling, judgment § 1), indicate at all that, for calculating the dose of the essential facts and attach the necessary documents in original, or certified herein. When prompted, vyměřujícího Office is obliged within him for at least a fortnight, to declare the levy capital appreciation by provincial formula (administrative) committee (Provincial Administration Commission) established. For this return must be obvious factors necessary for calculating benefits. He is also obliged to make a specific, dose assessment for important matters explanations, if it was to vyměřujícím Authority requested. If it fails invited to submit their returns because the explanation by the deadline, although the consequences of failure was explicitly warned assesses Authority levy on equipment that is at hand. The circumstances under which it does when assessing benefits entitled to the benefits (and we count on.), Is able to bring in return a plausible prokázati otherwise to them in assessing the benefits will not be taken into account. The deadline may vyměřující authority to extend a reasoned request. Advise the explanation of the facts related to the acquisition of real estate is also obliged acquirer. Co-owners of the property are already required to include in the notification joint agent or office is entitled to deem any of the other co-owner as trustee. The same obligation shall render notification and explanation of the companies mentioned in § 1, para. 6 and 7, on changes in individuals and in a proportion of shareholders. How the value of searches. § 17th If they are not in accordance with the provisions of this Code as a basis for calculating benefits insured value transgress values ​​in their place emerging determined as follows: If a party has failed to state anything about universal values, it prompts vyměřující authority to do so within 14 days did. If the office vyměřující that giving side is correct, assesses dose. If not so, notify the party, how much growth means during the examination as a basis, and also invite her, specify the deadline for taking a view that unless its comments within the time specified, shall be deemed to have accepted. Except where the party even after ringing (§ 16) returns to the dose, or does not comply within the period prescribed asked to giving general values, or frictions within the prescribed period, that recognizing the value assigned to it by the Office vyměřujícím announced disagree Let levy assessed on the basis of the officially projected values. When manifest within her party the disagreement with the amount communicated in the values ​​gives vyměřující office to investigate the value, if not achieved an agreement, the court estimated. If held in the year before the time for which a value is to find out or the year after, judicial estimate may vyměřující Authority to base the appraised value when it found. Expenses judicial estimate paid by a person who is obligated to pay the benefits, if the estimate based on the result of either acquisition value of more than 12.5% ​​lower, or unabled value of more than 12.5% ​​higher than what was indicated by the party. The order of payment, warranty, delivery and means of redress. § 18th The assessment of benefits is vyrozuměti person who is obligated to pay it, order for payment of which must be obvious base assessment (acquisition price, unabled value of what was vpočítáno as what was divided, determined increment value, the ratio of increase in the value of the acquisition value, holding period) and the calculation of the levy. Well aware is the guarantor that it occurred. Payment (guarantee) the order is to deliver in the manner provided in §§ 267 and 268 of the Act. dated October 25, 1896, no. 220 l. of. on direct taxes Personal amended Law of 23 January 1914, n. 13 l. of. § 19. In payment (guarantee) the order may be filed within 30 days after the deadline receipt of his complaint to the Earth (administrative) Committee (Provincial Administrative Commission) already is filed directly with the office which issued the order. Complaint does not effect the swap. Decisions and orders issued prior to the assessment of benefits may not, except in the case of § 25, para. 2 nd, a special agent inconsistent remedies, but only a complaint against a tax levy. If it turns accusation made in the complaint on prices and costs, especially after an investigation ordered either completely or mostly wrong, it bears an uncanny spending the investigation the complainant. Summary procedure. § 20th If not exceed the dose which is to be prescribed, the sum of 200 K, vyměřující authority may impose a dose, without conducting the proceedings prescribed in the preceding paragraphs. The dose may be mandatory within 14 days after receipt of payment (guarantee) order for vyměřujícího Office inconsistent. Resistance ceases payment (guarantee) of the order and to introduce proper management. Period. § 21st In calculating the periods referred to in this Council, they do not count the days, after which transports mail submission, if it has been handed over to the post office for official confirmation. If the last day of the period on a Sunday or a general holiday, the period following the date of the everyday. Complaint against payment (guarantee) the order shall apply mutatis mutandis the provisions of the Act of March 19, 1876, no. 28 of.. On payment. § 22nd Benefit is paid within 14 days after receipt of payment (guarantee) order for provincial coffers, with respect at the box office of the municipality which demarcated the dose. If no benefit in this period paid, collects a 5 percent annual interest on late payments from the due date. The reimbursement benefits. § 23rd If there was a complaint filed against the order granted, it will return the amount unduly paid plus 5 percent annual interest of spare date of payment to the date on which the party was advised of a settlement of the complaint. The dose is not collected and paid are returned without a replacement interest, if it was legal conduct that is the basis of the transfer, the rightful judicial finding canceled, or if it was from him abandoned and proves party that the state charge transfer from the unlawful conduct prescribed was written off because the negotiations were not carried out. If not choose or return if the dose of these reasons is the alienation within the meaning of these regulations deemed missed. A dose increase. § 24th If a party fails to file required dose, or its agent announcement according to § 16 prescribed, or if the non-indication for storage management, which may cause reduction in benefits because she did not disclose when the administration explanations the essential facts, it can be no criminal proceedings escalated up to eight times the amount by which the dose, or may be shortened. However, if evidence Party that has not prescribed notice, or giving a wrong done, or failed to disclose the fact excusable error, or at least not intend to shorten the dose, dose may be increased by up to 10 percent. Increased dose is the dose required předepsati person who caused the increase; if it was caused by an increase in dose an agent of several people required to pay the hands severally, is předepsati increased dose of all principals together. The provisions of § 18-23 shall apply mutatis mutandis management increasing the dose. The criminal proceedings. § 25th Unless the person who is obligated to pay the benefits, at the invitation of returns dose or deny if an explanation, or except where the other notice under the provisions of this order the person to mandatory, or when administered notice or explanation is incorrect, it can be fined up to CZK 1,000. Criminal proceedings makes political office. In addition, the dose is mandatory to impose charges resulting investigation by denying an explanation. The forced collection. § 26th If the dose was not paid within the period specified in § 22, let him be enforced in accordance with § 3 cis. Reg. dated April 20, 1854, no. 96 l. a., political or judicial executions on the basis of the statement of arrears, confirmed vyměřujícím office. The statute of limitations. § 27th The increase in the dose limitation and the provisions of the Act of March 18, 1878, no. 31 l. Of. Concerning the fees directly zapravovaných. How is used the proceeds benefits, increased benefits and fines. § 28th From the proceeds benefits and increased benefits that in one year the provincial authority prescribed and paid him deducted 5 percent overhead as a contribution to the provincial fund. From the remnants of the half goes to the provincial fund and half into the coffers of municipalities in which the property is stolen dose required. Municipalities covered levying and collecting the benefits were transferred, the provincial (administrative) committee (Provincial Administrative Commission) to cover overhead persuaded to retain an amount up to 10 percent of the proceeds and paid the prescribed dose. Then pay the rest of the village half a quarterly provincial fund. When calculating the yield benefits only permitted odpočítati reimbursements, compensatory interest, court costs estimation and execution. Fines flow to the Poor Fund municipality in which the property is situated, which is subject to levy. Interaction courts and financial authorities. § 29th The courts in Bohemia, Moravia and Silesia are required zasílati resolution, which orders the library the transfer of ownership of real estate located in one of these countries or ownership of such property on the basis for consideration of legal actions, judgment or expropriation finding one copy of the Office, which is in accordance with § 15 of the assessment of the benefits from the increase in property values ​​relevant. Resolution of the library perform transfers of the people in § 4, no. 3., appointed needless sdělovati. Business, provincial and regional courts of these countries are obliged to notify the competent authority assesment any change in the persons or relative shares of the shareholders obmezeným liability companies, which were acquired as a result of the notification or following an ordered § 26 of the Act of March 6, 1906, No. . 58 l. of. At the request of the assessment authorities are obliged to designated courts may also share data on holdings predecessors zcizovatele. Authorities who are called to lead a fee registers in Bohemia, Moravia and Silesia, are transfers referred to in § 1, para. 1, 2, 5 and 6 (contribution to the company's assets, the change in people because shares) vyrozuměti within 30 days after the registration fee to register the appropriate dose of growth vyměřující office. This notice is not necessary if the run-on transfer between persons designated in § 4, no. 3. In addition, for the authorities, who are called to lead the fee registers sdělovati assesment office, asking if so, regarding real estate, constituting the subject transfer the statutory tax multiple decisive for the assessment of a fee, the fair value, the purchase price agreed in the most recent transfer of the purchase, with the side completing a final judicial estimated price, if these data can seznati of tools to have on hand (liquidation books, writings on assessment fee). If they are not in the file on the assessment of the fee, which covers the transfer subjected to a dose of growth values, stating that allow you to seek them upstairs data is an explanation only when the dose vyměřující office of the Authority who is called guide the fee registers the year in which, and the persons to whom the transfer occurred. Furthermore assesment authorities to advise the basics of assessment occurring agreement because additional investigation, and under estimated. Questions assessment office on the net cadastral income on the acreage on the land, residential class, residential apartment and a 5 percent tax is urgent for them. § 30th This order of the levy increase property value takes effect from the date of publication and apply to the transfer has occurred in Bohemia, Moravia and Silesia from that date. For calculating benefits from the transfer prior to that date applies in Bohemia regulations Regulations on benefit from the increase in value of real estate (suppl. 2 no. Patent, dated December 2, 1915, no. 83 zz with the relevant implementing regulations), Moravia provisions of the Act on the earth levy increase in the value of real estate (Act of 26 December 1914, no. 18 zz from r. 1915 with the applicable regulations) and Silesia regulations of the law on provincial levy increase in the value of real estate (Law of May 2, 1913, No. . zz 35 sl., with the applicable regulations). § 31st Implementation of this regulation requires the Minister of the Interior in agreement with the Minister of Finance and Minister of Justice. Black Cinderella vr vr Dr. Dr. Dr. Benes Fajnor vr vr vr Dr. Gruber Dr. Engliš Dr. Šusta vr vr vr Hotowetz Dr. Dr. Dr. Burger Walk vr vr vr Prusa Brdlík Dr. Husak vr vr vr Dr. Fatka Dr. Mitsuru vr Dr. Kovarik vr