242/1994 Coll.



LAW



of 7 June. December 1994,



amending and supplementing Act of the Czech National Council No. 338/1992 Coll., on the

real estate tax, as amended by law No 315/1993 Coll.



Parliament has passed the following Act of the Czech Republic:



Article. (I)



The law of the Czech National Council No. 338/1992 Coll., on the taxation of real estate, in

the text of the law No 315/1993 Coll., shall be amended and supplemented as follows:



1. In section 3, paragraph 3. 2, after the words "the Land Fund of the Czech Republic"

the words "or the administration of the State material reserves".



2. In section 4, paragraph 4. 1 (a). (c)), the words "owned by the State and the municipalities"

Emit.



3. In section 4, paragraph 4. 1 (a). n), the words "in the framework of reparcelling"

Emit.



4. In section 5 (3). 2 at the end of this sentence added: "the taxable amount at the

the land of economic forests may be the product of the actual acreage of land in

M2 and 3.80 Usd amount per 1 m2.



5. In section 8 (2). 1, after the words "the Land Fund of the Czech Republic"

the words "or the administration of State material reserves".



6. In section 11 (1). 5 at the end of the sentence deleted dot and connect this

the words: "or in cases where there are reasons for this commercial space for

the exemption provided for in § 9 of this Act. ".



7. In section 11 (1). 6 the second sentence, the text "section 11 (1). 1 (a). (e)) "shall be replaced by

the text "section 11 (1). 1 (a). and (b))), (c) and (e))) ".



8. § 13a, paragraph. 1, 2 and 3 are added:



"(1) the tax return is the taxpayer shall be obliged to submit to the competent administrators

tax until 31 December 2006. the January reporting period. The tax return is not served,

If the taxpayer filed in any of the previous tax period.

However, if compared with the previous reporting period to change the

circumstances decisive for assessment of taxes, including the change in the person of the taxpayer,

is the taxpayer required to tax until 31 December 2006. January 1 of the reporting period. in

of these cases, the tax admit equally either by lodging tax

confession, or by submitting the partial tax returns. Partial tax returns

is made on a form issued by the Ministry of finance and the taxpayer in it

indicate only changes and the calculation of the total tax liability. If there is a

only a change in the average price of land assigned to the existing individual

cadastral territory in the manner referred to in section 5 (3). 1 of this Act, or

to change the coefficient provided for municipalities under section 6 (1). 4 (b). (b)) or

under section 11 (2). 3 (b). and (b))) (a). 4 of the Act, the taxpayer

is not required to file a tax return, tax return,

or communicate these changes. If the tax return filed in the previous

tax periods, and until 31 December 2006. January the normal reporting period was

lodged tax return or a partial tax returns, the amount of the tax to 31.

January the normal reporting period in the amount of the last known tax

obligations, where appropriate, adjusted by changing average prices or factor.



(2) if the tax return of one of the taxpayers having ownership or

other rights to the same property, it shall be deemed that the taxpayer for their

the common representative, unless the taxpayers have not chosen another common

representative.



(3) Ceases to be a natural or legal person the taxpayer tax

real estate because, during the tax period has changed

ownership or other rights to any property in the territorial jurisdiction of the same

the tax, which for him are subject to estate tax, or

real estate ceases, is obliged to notify this fact to the tax administrators

not later than 31 December 2006. following the tax period. ".



The current paragraph 2 shall become paragraph 4.



9. In section 13b are deleted paragraphs 2 and 3 and the current

paragraph 1, the following paragraph 2 is added:



"(2) If, during the tax period of a change in the ownership or

other rights to real property, the obligation to pay the tax, if any,

arrears starting with 1. following the tax period on a new

taxpayers with the exception of cases, when they are passed to the property on the basis of

special regulation. 18) in the territorial jurisdiction of one tax Manager tax

arrears to these real estate finds from the proportion in which they are involved in tax

attributable to those real estate on the total tax liability of the original

the taxpayer. For the period since the change of ownership or other rights to

property to 1. following the reporting period new

the purchaser shall be liable for the tax arrears ".



10. In section 15(2). 1 (a). (b)) the phrase "in 1993, is the first installment of the

due March 31. May 1993. "deleted.



11. In section 15(2). 2 first sentence, after the word "period", the comma shall be replaced by

dot and the words "until 31 December 1993. May 1993. "are deleted.



12. In section 15, paragraph 2, the following paragraph 3 is added:



"(3) if one of the taxpayer's total tax liability

real estate located within the perimeter of the territorial scope of one Manager

tax less than 30 CZK, a tax return or a partial tax returns for the

the conditions referred to in section 13 of this Act, but the tax is nevyměří

nor does not apply. ".



13. In section 16a is deleted at the end of the first sentence of the dot and connect this

the words: "and the efficiency by 1. following the tax

period; If the Decree retroactive effect, is invalid. ".



14. In article 19a shall be deleted and paragraph 2 shall be deleted at the same time the numbering

paragraphs.



Article II



Additional tax return for the year 1994 to submit not later than 31 December 2006. January

1995 on lower tax liability than is the last known tax

the obligation.



Article. (III)



The President of the Chamber of deputies of the Parliament to the collection

the laws of the Czech Republic declared the full text of the Act of the Czech National Council

No 338/1992 Coll., on real estate tax as a consequence of the amendments and additions

made by law No 315/1993 Coll. and this Act.



Article IV



This law shall enter into force on 1 January 2005. January 1, 1995.



Uhde in r.



Havel in r.



Klaus r.