On Tax On The Acquisition Of Immovable Property

Original Language Title: o dani z nabytí nemovitých věcí

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=80744&nr=340~2F2013~20Sb.&ft=txt

340/Sb.



A LEGISLATIVE MEASURE TO THE SENATE



of 9 June. October 2013



on tax on the acquisition of immovable property



The Senate has passed this statutory measures of the Senate:



PART THE FIRST



TAX



TITLE I OF THE



THE BODY OF THE TAX



§ 1



The taxpayer tax



(1) the taxpayer from the acquisition of the immovable property is



and the transferor's title) rights to immovable property, in the case of the acquisition of

purchase or exchange of property rights and the transferor and transferee in the purchase

or Exchange agree that the taxpayer is a transferee,



(b) the acquirer of title) rights to immovable property in other cases.



(2) in the case of acquisition of ownership of immovable property to or from the

mutual fund companies managed pension fund or

the Trust Fund, looking at these funds as a single transferee

or the transferor of property rights to immovable property.



TITLE II



SUBJECT TO TAX



§ 2



The definition of the subject of taxation



(1) subject to the tax on the acquisition of immovable property is acquiring

the ownership of immovable property, which is



and the land, construction), parts of the utility networks or unit

situated in the territory of the Czech Republic,



(b) the construction of which) the law of the encumbered land is situated on the territory of the United

States, or



(c)) spoluvlastnickým share in the immovable property referred to in (a))

or (b)).



(2) subject to the tax on the acquisition of immovable property is also acquiring title

rights to immovable property that is listed in paragraph 1, on the basis of



and hedging, transfer)



(b) the assignment of a receivable secured by a consideration) the custodial transfer

rights.



(3) in the case of cancellation and settlement of ownership to more real

the things referred to in paragraph 1, whose co-owners are identical, it is

the subject of the tax on the acquisition of immovable property only acquiring

ownership of the shares in these real things to the extent

the extent to which its value corresponds to the positive difference between the sum of the values

all of the shares on these matters, the co-owner of immovable after settlement and

prior to settlement; payment does not share these intangible matters, to

which the co-owner shall cease to be settlement of the ownership.



§ 3



Acquisition of ownership



For the acquisition of ownership of immovable property for the purposes of the tax on the acquisition of

immovable property is also considered



and exclusion or acquisition) of immovable property to the Trust Fund and



(b)) the acquisition of the building, which will become part of the land and which was



1. a separate immovable things,



2. the right to build, or



3. illegally established on this land.



§ 4



Remuneration



(1) Payment means the amount in cash or the value of the

non-monetary benefit, which are accepted by the population.



(2) the value of non-monetary benefit is determined according to the law governing

the valuation of assets. If a non-cash transactions in the provision of real estate property

things, and you can specify the target value, the taxpayer may choose a value

non-monetary benefit is a guideline value.



(3) If, at the date of acquisition of ownership of immovable property to determine the

the value of non-monetary benefit under the law governing the valuation of assets,

This value is determined the price of the acquired intangible assets reduced by

a fee whose value can be determined.



§ 5



The exclusion from the scope of the tax



The subject of taxes on the acquisition of immovable property is not acquiring title

immovable property



and implementation of land consolidation),



(b)), or the reshaping of business corporations



(c)) provided as a substitute in the expropriation.



TITLE III



TAX EXEMPTION



§ 6



The substantive relief in the public area



(1) from the tax on the acquisition of immovable property is exempt acquisition of property

rights to immovable property



a) Member State of the European Union,



(b)) the other State, if it is guaranteed to be reciprocity,



(c) local government unit), if the acquisition of ownership to

immovable property in connection with the



1. the change within its territory,



2. the dissolution of the legal person constituted or established a territorial Government

in total, or a



3. reduction of the share capital of a corporation, if the territorial

the only member of the Government unit.



(2) from the tax on the acquisition of immovable property is subject to the condition that it is not

public aid incompatible with the internal market by directly

of the applicable legislation of the European Union, exempt acquisition of property

rights to immovable property



and) a legal person, if the right of ownership to immovable property of the

the assets of the Member State of the European Union or of another State,

If that other State maintained reciprocity, and the Member State

The European Union or of another State is



1. founder of the legal person, or



2. the only member of the legal person,



(b)) a legal person, if the right of ownership to immovable property of the

assets of the local government unit and territorial self-governing unit is



1. founder of the legal person, or



2. the only member of the legal person.



(3) the territorial self the condition is met and a single Member

in the case that members of the legal entity are the only local government

units.



§ 7



The substantive relief for new buildings



(1) from the tax on the acquisition of immovable property is exempt first acquiring

ownership of the



and the law of the land or buildings), which includes the construction of a family

the House,



(b) the new construction of the family home),



c) unit, which does not include commercial space other than the garage, cellar

or Chamber used in conjunction with flat,



1. in the new construction of apartment house, or



2. the new superstructure, extension or construction by editing, unless

only about splitting or merging existing units in the apartment building,



d) unit in the apartment building, which on the basis of a non-residential building

area does not include commercial space other than the garage, basement or

the Chamber used together with the apartment.



(2) acquisition of ownership of immovable property referred to in paragraph 1 is

tax exempt only if it occurs within 5 years after the

the date from which the new Act in accordance with the building construction, the newly created

Unit, or a unit of a changed construction by editing.



§ 8



The substantive relief drives



(1) from the tax on the acquisition of immovable property is exempt acquisition of property

the rights to the unit, which includes the cooperative apartment, or cooperative

commercial space, which is the garage, cellar or pantry, and does not include

other non-residential premises, if the transferee is a natural person who is

the tenant of this cooperative apartment or cooperative commercial

space.



(2) from the tax on the acquisition of immovable property is exempt acquisition of property

the rights to the unit, which does not include commercial space other than the garage,

cellar or Chamber and which is owned by legal persons arising under

the purpose to become the owner of the House with units, and a natural person,

that the right of ownership to the unit,



and this is the lessee of the unit),



(b)) is a member of the legal person and



(c)) participated or its legal predecessor was involved in your money

or non-performance of the acquisition of the House with the units.



(3) if the unit is part of the joint property of spouses shall be entitled to

the tax exemption will arise even in the case where the conditions referred to in paragraphs 1

or 2 meets at least one of the spouses.



§ 9



Other substantive relief



(1) from the tax on the acquisition of immovable property is exempt acquisition of property

rights to immovable property in



and implementation of the reorganization) in insolvency proceedings, with regard to the issue

part of the debtors ' assets to creditors or on transfer of the debtor's assets on the

the newly established legal entity in which the creditors of the material

participation,



(b) the insertion of immovable property to) social cooperatives or the European Fund

social entrepreneurship.



(2) from the tax on the acquisition of immovable property is exempt acquisition of property

rights to immovable property that is the subject of the lease in accordance with

the law governing income tax, its user-according to the law

governing the income tax; for the purposes of the tax on the acquisition of immovable property

may be subject to a finance lease and the right to build.



TITLE IV



TAX BASE



§ 10



The determination of the tax base



The basis of the tax on the acquisition of immovable property is the share purchase value less

eligible expenditure.



§ 11



The share purchase value



(1) the acquisition value is



and the agreed price),



(b) the comparative tax value)



(c)) the price, or



d) special price.



(2) the acquisition value is determined at the date of the occurrence of the fact that

is subject to tax on the acquisition of immovable property.



§ 12



How to determine the value of the share purchase



(1) the acquisition value is the agreed price,



and if higher) or equal to the comparative tax value, or



(b)) provides for statutory measures to this Chamber, that the acquisition value is

exclusively to the agreed price.



(2) the acquisition value is a comparative tax value is higher than the

the agreed price.



(3) the acquisition value is the observed price,



and share purchase) if the value of the agreed price or comparative tax

value, or



(b)) provides for statutory measures to this Chamber, that the acquisition value is

exclusively observed price.



(4) can be used to specify a particular price, the acquisition value of the exclusively this prize.



section 13 of the



Agreed price



The agreed price for the purposes of the tax on the acquisition of immovable property means

consideration for the acquisition of ownership to immovable property.



§ 14




Comparative tax value



(1) the comparative tax value is the amount corresponding to 75% of the



and) guideline values, or



(b)) the observed prices.



(2) a taxpayer may choose to determine the comparative tax values

It's a guide value, or an observed price.



(3) to determine the comparative tax values are always uses the established price,



and if the taxpayer fails to provide) information on immovable property required for the destination guide

values, or



(b)) If you cannot determine the target value.



(4) to determine the comparative tax values in case of cancellation and settlement

ownership more real things, whose co-owners are

by far, the sum of the values of all of the shares of the co-owner to immovable

After the settlement and matters before the settlement specifies either using the identified

prices, or using the guideline values.



§ 15



Guideline value



(1) guideline value is based on the price of the immovable property in the place in which the

located immovable thing in the comparable period by

taking into account the nature, location, purpose, status, age, facilities and construction

technical parameters of immovable property.



(2) a guideline value for agricultural land comes solely from those

According to bonitovaných the soil and ecological units and of the forest land of

the basic price specified by the files of forest types, if the land



and they are not installed,)



(b)) do not constitute a functional unit with the building or unit,



(c)) are not in the zoning plan or a regulatory plan suggested to another

the use and



(d)) are not issued on the basis of a decision or consent under construction

Act intended for development activities.



(3) a guideline value is determined by the



and the plot, which included) is residential construction, construction for

family recreation or building a garage, and in the case of land annexed to these

buildings of the functional unit,



(b)) the construction family home, a building for family recreation or construction

garage, if these buildings are not part of the land or the right to build, and for

land forming a functional unit with these buildings,



c) unit that does not include commercial space other than the garage, cellar

or Chamber, and in the case of the land annexed with this unit functional unit,



(d)) of immovable property forming accessories to immovable things referred to in

(a) to (c)))



(e)) of the land without permanent crop, on which construction is not established, and to which

could not set up right.



(4) the guideline is not in



and forest land) with forest trees,



(b)) of the land, which is a water area,



(c) collective garages) structures and the land, part of which is the construction

the bulk of the garage,



(d)) and the unfinished or drive for a plot of land, part of which is

the unfinished building.



(5) for determining the guideline values for the land is a mismatch between the kind of

the land referred to in the land register and the actual status critical

the actual situation.



(6) the Ministry of finance Decree sets out the procedure for determining the guideline

values.



section 16 of the



Observed price



Observed price is the price determined in accordance with the law governing the valuation of

asset.



§ 17



Special price for auctioning and předražku



The special price is the price reached vydražením or předražkem when you



and enforcement by sale) of immovable property referred to in the code of civil

the order,



(b)) the attachment of immovable property according to the enforcement code,



(c)) tax attachment of immovable property by the tax code, or



(d) the sale of the immovable property) at a public auction under the law governing

public auction.



section 18



Special price for business corporations



(1) the special price in the case of



and immovable property deposit into) personal company the price of the immovable property

referred to in the memorandum of the company,



(b) deposit into the immovable property) cooperative price real estate designed by an expert

the valuation of in-kind contribution,



(c) the contribution of immovable property to) capital company price real estate

the specified



1. expert in the valuation of in-kind contribution,



2. for the purposes of increasing the share capital of a capital company by

the law on commercial corporations,



(d)) to create a companion for the premium equity trading

the company's non-fulfilment in the form of real estate property above your deposit

the price of this real estate property designated under the law on commercial corporations.



(2) where a deposit of immovable property to a corporation in the price

immovable property included debts of undertaken by business corporations, special

the price referred to in paragraph 1 is the cost of immovable property excluding these

debt.



§ 19



Special price in the context of insolvency



The special price is the price



and the sale of the immovable property) outside the auction within bankruptcy

management,



b) immovable property intended for an expert's report prepared by an expert

the purpose of the valuation of the estate, and approved by the creditors ' meeting at

the implementation of the reorganization in the context of insolvency proceedings with respect to the release of

part of the debtors ' assets to creditors or on transfer of the debtor's assets on the

the newly established legal entity in which the creditors of the material

participation.



section 20



Special price in connection with estates



The special price is the price the achieved sales of immovable property



and) within the ordered the liquidation of the estate, or



(b) from the estate of the person who manages) 's estate.



section 21



In other cases, special prize



The special price is



and the price obtained by sale) of immovable property from the estate of the Member State

The European Union or of another State,



(b)) when you cancel and refund the court settlement of ownership, the difference in

money or consideration provided for the sale of immovable property at auction



(c) the amount of the corresponding part of the money) the valuation of intangible assets

attributable to a co-ownership share in the assets to the

the company,



d) compensation for



1. as provided for in the final decision of expropriation expropriation

proceedings or in proceedings before the Court,



2. acquired a plot of land on which a přestavkem, or



3. the construction, if the owner of the land, this refund is granted

to the client upon termination of the right to build,



(e)) in connection with the compensation provided by the unauthorized establishment of construction on

foreign land,



f) price established in the takeover of the land needed for the necessary path.



section 22



The exclusivity of the agreed price



(1) the agreed price is exclusively the acquisition value, in the case of the acquisition of

the ownership of immovable property from the estate or property of the spatial

the unitary volume of the municipalities, voluntary or Regional Council

the cohesion region.



(2) the agreed price is exclusively the acquisition value, in the case of the acquisition of

the ownership of immovable property named in the contract for the construction,

that is acquired for the purpose of developing a new unit or changes to existing

unit extension or superstructure, building by modifying the House.



Article 23 of the



The exclusivity of the observed prices



Observed price is exclusively the acquisition value



a) in the case of acquisition of ownership of immovable property on the basis of



1. a finance lease under the law governing income tax,



2. transfer of the hedging



3. the assignment of a receivable secured by a locking transfer transfer

rights,



4. the acquisition of ownership of a business or part of a plant,

which is the part of the immovable thing,



(b)) is at the same time with the acquisition of ownership of real estate property nabýváno

the right of ownership to another asset and an agreed price of immovable property cannot be

for the purposes of the tax on the acquisition of immovable property be set.



section 24



Eligible expenditure



A deductible expense is the reward and cost demonstrably paid

the taxpayer, experts for the expert evidence indicating the observed price is

This opinion, required by the annex of the tax return if this expense

apply the taxpayer in the tax return or in an additional tax

a confession.



§ 25



Conversion of foreign currencies to the Czech currency



If the remuneration is determined in a foreign currency, the conversion shall be carried out on the Czech currency

the foreign exchange market rate promulgated by the Czech National Bank for the day of acquisition

the ownership of immovable property.



TITLE V OF THE



RATE CALCULATION AND BUDGET DETERMINE TAXES



section 26



The tax rate



The rate of tax on the acquisition of immovable property is 4%.



section 27 of the



Tax calculation



Acquisition of immovable property tax shall be calculated as the product of the taxable amount

rounded up or down to whole hundreds up and the tax rate.



section 28



Budget specify tax



The yield of the tax on the acquisition of immovable property is the State budget revenue.



PART TWO



TAX MANAGEMENT



TITLE I OF THE



GENERAL PROVISIONS



Part 1



Basic provisions



section 29



The local jurisdiction



(1) the locally competent to manage the acquisition of immovable property tax is

the tax authorities, in whose district the territorial jurisdiction is



and, for the immovable thing) which occurs to the acquisition of ownership or



(b) the land exposed to the building law).



(2) if the subject of the tax on the acquisition of immovable property acquisition of property

rights to immovable property that is located in the territorial scope of the more

tax administrators, is the locally competent tax administrator and local jurisdiction

the tax on the income of the taxpayer.



section 30



Solidarity tax liability



(1) Taxpayers, for which you cannot determine the size of their shares on the

immovable property tax shall fulfil, jointly and

severally liable.



(2) to the taxpayers who are required to meet the tax liability together

and severally, are viewed as if they were a common tax liability.




(3) If you have not chosen the taxpayers who are required to meet tax

an obligation jointly and severally, of the common representative, it is the taxpayer,

who first filed a tax return or additional tax return,

their common representative.



section 31



The provision of information



(1) the tax administrator provides information about prices of immovable property and data

necessary to determine the guideline values for the land survey and cadastral authorities

the purpose of keeping the price data and data for tax purposes.



(2) the provision of the information referred to in paragraph 1 is not a violation of the obligations of the

confidentiality under the tax code.



Part 2



Tax return



Section 1



The deadline for filing a tax return



§ 32



Immovable property registered in the cadastre of real estate



The tax return to the tax on the acquisition of immovable property, the taxpayer is obliged to

submitted no later than the end of the third calendar month following the

the calendar month in which the deposit in the land registry



and ownership of) real estate property,



(b)), the right to build or



(c) the management of the Trust Fund).



§ 33



Real estate property in the land register unregistered



(1) a tax return to the tax on the acquisition of immovable property is the taxpayer

obliged to submit by the end of the third calendar month

following the calendar month in which an acquiring title

rights to immovable property that is not registered in the land registry.



(2) the tax return to the tax on the acquisition of immovable property is the taxpayer

obliged to submit in case of acquisition of ownership of immovable property,

that is not registered in the land register, not later than the end of the

the third calendar month following the calendar month in which the



and) has satisfied the conditions for acquisition of ownership of real estate property

auctioned at auction, with the exception of the public auction, the successful bidder or

předražitelem,



(b)) was released the auctioneer and the confirmation of the acquisition of ownership to

immovable property sold at public auction or



(c)) was granted compensation for unlawfully established by the building or has

the decision of a court or legal Act entered into force,

which this replacement specifies.



Section 2



Annex of the tax return



§ 34



The document certifying the acquisition of ownership to immovable property



The annex to the tax return is



and) a document based on which was written the right of ownership, right of

the construction or management of the Trust Fund in the land register, with

the enclosed notice of deposit the cadastral registry to

the land registry, if it is registered in the land register immovable thing

real estate, or



(b)) a document confirming or certifying the acquisition of property

rights to immovable property, unless it is registered in the land register immovable thing

real estate.



§ 35



Document confirming or certifying special prize



The annex to the document is a confirmation of the tax return or the certifying

Special Prize, if the acquisition value of the prize.



section 36



Expert opinion



(1) the annex to a tax return is an expert opinion about the detected price

If the acquisition value of the



and) price,



(b)) the agreed price if compared for the purposes of determining the acquisition values

with the tax value for which the destination is used identified

price, or



(c) comparative tax value) for which the destination is used identified

the price.



(2) an expert is not required in the case of acquisition of ownership

to



and immovable property, that) is exempt from the tax on the acquisition of immovable property,

or



(b)) of the land without permanent crop, on which construction is not established, and to which

could not set up right.



(3) If a taxpayer does not provide the data necessary to determine the real estate Guide

values, and even to challenge the tax, the tax administrator shall invite the taxpayer

to the submission of the expert's report.



§ 37



Proof of payment of the remuneration and the costs of experts



If the taxpayer is eligible, is attached to the tax return

proof of payment of the remuneration and the costs of experts for the expert opinion indicating

an observed price.



§ 38



Common provisions for the attachment of the tax return



Annex a tax return is sufficient to attach a copy of the paper in a simple

or electronic form.



§ 39



Exemption from the obligation to submit the attachments of the tax return



(1) a document that is attached to the tax return, is required,

If the tax administrator may manner allowing remote and continuous

access from the information systems of the public administration



and such a document, or to obtain)



(b)), the fact that it is under such documents to validate.



(2) the tax administrator shall publish on its notice board, and in a manner allowing

remote access, that the document is not required as an attachment to the tax

a confession.



Section 3



The exclusion of the obligation to file a tax return



section 40



The taxpayers tax return nepodávající



The tax return is not served, in the case of acquisition of ownership to

immovable property



a) Member State of the European Union,



(b)) the other State, if the acquisition of ownership to immovable property

be exempt from the acquisition of immovable property.



Part 3



Determination and payment of taxes



§ 41



The limit for the determination and payment of taxes and liability



(1) if the tax on the acquisition of immovable property for less than £ 200, tax is

does not provide, and is not valid.



(2) If a taxpayer transferor of ownership of immovable property, it is

the acquirer of the rights of the guarantor.



TITLE II



SPECIAL PROVISIONS FOR CLAIMS, THE DETERMINATION AND PAYMENT OF TAXES



§ 42



Basic provisions



Special provisions for claims, the determination and payment of tax shall apply,

If the taxpayer chooses to determine the comparative tax values used

the guide value.



§ 43



Tax return



(1) the taxpayer is obliged to in the tax return itself to quantify backup and indicate the

the data required to determine the guideline values, which are the data concerning

the size, type, location, purpose, condition, age, facilities and construction

technical parameters of the immovable property.



(2) the taxpayer in the tax return not counted separately the tax on the acquisition of immovable

things.



§ 44



Backup



The taxpayer is required to pay tax on the acquisition of immovable property

through advances in the amount of 4% of the agreed price.



§ 45



Rounding up the backup



The advance shall be rounded up to the nearest Crown.



§ 46



The maturity of the advance



The deposit is due on the last day of the tax period laid down for the submission of

a confession.



§ 47



Backup assessment



For the assessment of the advance, the provisions of the tax code on the assessment of the

the tax.



§ 48



The maturity of the advance of assessed ex officio



(1) If a deposit assessed by the tax higher than the alleged backup

the taxpayer, is the difference in replacement due within 30 days of receipt

payment assessment.



(2) in the spare time-limit pursuant to paragraph 1 shall be due as well as assessed from the backup

ex officio.



§ 49



The tax assessment higher than backup



(1) if the tax on the acquisition of immovable property is higher than the deposit, the difference between

prepaid taxes and payable within 30 days from receipt of payment.



(2) A deposit is included in the payment of the tax due.



(3) if the difference between the tax and the advance less than 200 Eur, tax shall be laid

in the amount of the advance.



§ 50



The tax assessment neodchylující from backup



(1) If Not vyměřovaná tax on the acquisition of immovable property from the

on the advance, looking at vyměřovanou as a backup on the alleged tax.



(2) A deposit is included in the payment of the tax due.



§ 51



Interest on late payment



(1) in the case of interest on arrears of interest arrears on the reserve shall also apply

After the due date of the tax were backed up.



(2) in the case of an additionally assessed tax in part to increase the difference between the

taxes and the advance and this increase is not due to breach of

obligations on the part of the taxpayer, the taxpayer



and the obligation to pay) there is interest on the part of the tax doměřené

a corresponding increase in the difference between taxes and backup from a replacement delivery

maturity difference doměřeného



(b) there is no obligation to pay the finance charge) for part of the tax corresponding to doměřené

the increase in the difference between the tax and the prepayment.



§ 52



Additional tax return



The taxpayer is required to file an additional tax return, if it finds that



and part of the tax corresponding to the specified) the backup has to be higher than last

known tax or



(b) incorrect data) of immovable property required to determine guideline values.



PART THREE



COMMON PROVISIONS



§ 53



Mutual donation



It was agreed that the donor will be blessed with each other, it is for

the purpose of the tax on the acquisition of immovable property by purchase or Exchange, also due

to do this, what the value of the performance of one side exceeds the value of the performance of the second

party.



§ 54



Special provisions concerning chargeability



The fact that it is subject to tax on the acquisition of immovable property,

tax liability, even if that it occurred on the basis of the legal

the negotiations,



and which was later) by means of the abovementioned



(b)) which later turned out to be invalid, or the apparent



(c)) which was repealed by complying with the conditions of, or subject to



(d)) that was cancelled due to disproportionate shortening.



section 55



Extinguishment of tax liability




(1) tax liable to tax on the acquisition of immovable property shall cease in the event of



and) withdrawal, on the basis of which the ownership has been acquired

the right to the immovable property,



(b)) were taken as or invalidity of legal action on the basis of which the

It acquired title to the immovable property,



(c) subject to the conditions) meeting



(d) the termination of the contract as a result of) disproportionate shortening,



e) expropriation, or cancellation



(f)) of hedge the ownership of immovable property with

except in the case where the transfer of this right becomes an open-ended.



(2) the tax referred to in paragraph 1 shall cease only if the



and the owner of the immovable property) is the original owner or person whose

the right of ownership was established as a result of the existence of the right of ownership

the original owner, and



(b)) the fact referred to in paragraph 1 shall be applied in the tax return, the taxpayer

or additional tax return.



(3) the tax obligation under paragraph 1 shall expire on the date of entry into force of

the decision of the tax authorities of the determination on the basis of tax return referred to in

paragraph 2 (a). (b)), that the tax can be established regardless of whether

period for the determination of the tax.



§ 56



Unit



The provisions of this legal measure the Senate about the unit and on the real estate property

things shall apply mutatis mutandis to a drive that is defined under the law on

ownership of the flats, together with the associated with her share of the common parts

the House, and if it is connected with the ownership of the land, and together with the

share this land.



PART FOUR



REPEAL, TRANSITIONAL AND



§ 57



Transitional provisions



For the tax liability for inheritance tax, gift tax, and transfer tax

real estate, as well as the rights and obligations relating thereto, incurred by

before the date of entry into force of this legal action, the Senate

It's the Act No. 357/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



§ 58



Regulation (EEC)



Shall be repealed:



1. Act No. 357/1992 Coll., on inheritance tax, gift tax and tax on

the transfer of real estate.



2. Act No. 6/1993 Coll., amending and supplementing Act No. 357/1992

Coll., on inheritance tax, gift tax and real estate transfer tax.



3. Law No. 322/1993 Coll., amending and supplementing Act No. 357/1992

Coll., on inheritance tax, gift tax and real estate transfer tax, in

amended by Act No. 18/1993.



4. section 48 of Act No. 42/1994 Coll. on supplementary pension insurance with State

contribution and on changes of some acts related to its introduction.



5. Part x of the Act No. 72/1994 Coll., to regulate certain

co-ownership to buildings and certain ownership relationships to flats and

non-residential spaces, and complement some laws (law on ownership

apartments).



6. Article. IV of Act No. 85/1994 Coll., amending and supplementing Act No.

368/1992 Coll., on administrative fees levied by the administrations of the United

Republic, as amended by Act No. 10/1993 Coll. and Act No. 72/1994 Coll.

law no 530/1990 Coll. on territorial tax authorities, as amended by law

No. 337/1992 Coll., Act No. 35/1993 Coll. and Act No. 325/1993 Coll., Act

No. 337/1992 Coll., on administration of taxes and fees, as amended by Act No. 35/1993

Coll., Act No. 156/1993 Coll., Act No. 302/1993 Coll., Act No. 316/1993

Coll. and Act No. 323/1993 Coll., Act No. 357/1992 Coll., on income tax, inheritance

the gift tax and real estate transfer tax, as amended by Act No. 18/1993

Coll., Act No. 322/1993 Coll., Act No. 42/1994 Coll. and Act No. 72/1994

Coll., Act No. 333/1993 Coll., on the State budget of the Czech Republic for the year

1994 and amending and supplementing certain laws, and Act No. 586/1992 Coll., on the

income taxes, as amended by Act No. 35/1993 Coll., Act No. 96/1993 Coll.

Act No. 156/1993 Coll., Act No. 196/1993 Coll., Act No. 323/1993 Coll.

and Act No. 42/1994 Coll.



7. Act No. 114/1994 Coll. supplementing Act No. 357/1992 Coll., on the

inheritance tax, gift tax and real estate transfer tax, as amended by

Act No. 6/1993 Coll., Act No. 322/1993 Coll., Act No. 42/1994 Coll.

Act No. 72/1994 Coll. and Act No. 85/1994 Coll.



8. Part five of Act No. 248/1995 Coll. on non-profit companies

and amending and supplementing certain acts.



9. Act No. 97/1996 Coll., amending and supplementing Act No. 357/1992

Coll., on inheritance tax, gift tax and real estate transfer tax, in

as amended.



10. Part six of Act No. 151/1997 Coll., on the valuation of assets and amending

Some laws (law on the valuation of assets).



11. Law No. 203/1997 Coll., amending and supplementing Act No. 357/1992

Coll., on inheritance tax, gift tax and real estate transfer tax, in

as amended.



12. Part five of Act No. 227/1997 Coll., on foundations and Foundation funds and

amending and supplementing certain related acts (the Act on foundations and

Foundation funds).



13. Act No. 167/1998 Coll., amending Act No. 357/1992 Coll., on income tax

inheritance, gift tax and real estate transfer tax, as amended by

amended.



14. Part three of the Act No 95/1999 Coll., on conditions for the transfer of agricultural

and forest land from State ownership to other persons and on the amendment of Act No.

569/1991 Coll., on the plot of the Czech Republic, as amended

regulations, and Act No. 357/1992 Coll., on inheritance tax, gift tax, and

real estate transfer tax, as amended.



15. Part four of law No 27/2000 Coll., amending certain laws in the

connection with the adoption of the law on public auctions.



16. Part six of Act No. 101/2000 Coll., amending Act No. 72/1994

Coll., to regulate certain co-ownership to buildings and

some matrimonial property regimes to flats and non-residential spaces and complement

Some laws (the law on the ownership of flats), as amended

legislation, law no 344/1992 Coll., on the land register of the Czech Republic

(Act), as amended by law No. 89/1996 Coll., Act No. 586/1992

Coll., on income taxes, as amended, law No 549/1991

Coll. on court fees, as amended, law No.

40/1964 Coll., the civil code, as amended, and Act No.

357/1992 Coll., on inheritance tax, gift tax, and transfer tax

real estate, as amended.



17. Part of the fifty-fourth Act No. 132/2000 Coll., amending and cancelling

Some laws related to the law on regions, law on municipalities,

law on district offices, and the Act on the capital city of Prague.



18. Part three of the Act No. 340/2000 Coll., amending Act No. 424/1991

Coll. on Association in political parties and political movements, in

as amended, Act No. 586/1992 Coll., on income tax, in the

as amended, and Act No. 357/1992 Coll., on income tax, inheritance

the gift tax and real estate transfer tax, as amended

regulations.



19. Part four of Act No. 366/2000 Coll., on the abolition of child and Youth Fund

and on amendments to certain acts.



20. Part three of the law No 117/2001 Coll. on public collections and amending

to certain acts (the Act on public collections).



21. Part of the sixteenth law No 120/2001 Coll., on judicial executors and

enforcement activities (execution order) and amending other laws.



22. Part six of Act No. 198/2002 Coll., on volunteer service and amending

Some laws (law on volunteer service).



23. the thirteenth Section of Act No. 320/2002 Coll., amending and repealing certain

laws in connection with the termination of the activities of the district offices.



24. the first Part of Act No. 422/2003 Coll., amending Act No. 357/1992

Coll., on inheritance tax, gift tax and real estate transfer tax, in

as amended, and related laws.



25. Part six of Act No. 669/2004 Coll., amending Act No. 586/1992

Coll., on income taxes, as amended, and certain other

laws.



26. Part of the fourteenth law No. 179/2005 Coll., amending certain laws

in connection with the adoption of the law on the abolition of the national property Fund of the Czech

of the Republic.



27. Part six of Act No 342/2005 Coll., on the amendments to certain laws in

connection with the adoption of the law on public research institutions.



28. Part of the chapter of Act No. 186/2006 Coll., amending certain acts

related to the adoption of the building Act and the Act on expropriation.



29. Part eight of law no 230/2006 Coll., amending Act No. 89/1995

Coll., on State statistical service, as amended, and other

related acts.



30. Part six of the Act No. 261/2007 Coll., on public

budgets.



31. Part five of law No. 270/2007 Coll., amending Act No. 337/1992

Coll., on administration of taxes and fees, in the wording of later regulations, and more

related acts.



32. Part of the twenty-third of Act No. 296/2007 Coll., amending Act No.

182/2006 Coll., on bankruptcy and the ways of its solution (insolvency law), in

as amended, and certain laws in connection with its

the adoption.



33. Law No. 476/2008 Coll., amending Act No. 357/1992 Coll., on income tax

inheritance, gift tax and real estate transfer tax, as amended by


amended. 34. Part four of Act No. 215/2009 Coll., which

amended Act No. 513/1991 Coll., the commercial code, as amended

legislation, Act No. 627/2004 Coll., on European society, as amended by

amended, law No 21/1992 Coll., on banks, as amended by law

No. 126/2002 Coll., Act No. 357/1992 Coll., on inheritance tax, gift tax, and

real estate transfer tax, as amended, law No.

125/2008 Coll. on transformation of trade companies and cooperatives, and Act No.

40/1964 Coll., the civil code, as amended.



35. Section 17 of Act No 281/2009 Coll., amending certain

laws in connection with the adoption of the tax code.



36. Part eight of Act No. 199/2010 Coll., amending Act No. 586/1992

Coll., on income taxes, as amended, and Act No.

218/2000 Coll. on budgetary rules and amendments

related acts (budgetary rules), as amended

regulations, and some other laws.



37. Part two of the Act No. 402/2010 Coll., amending Act No. 180/2005

Coll., on aid for the production of electricity from renewable energy sources and the

amendments to certain laws (law on the promotion of the use of renewable

sources), as amended, and certain other laws.



38. Part five of law No 30/2007 Coll., amending Act No. 280/2009

Coll., the tax code and other related laws.



39. Part three of the law No 351/2007 Coll., amending Act No. 513/1991

Coll., the commercial code, as amended, and other

related acts.



40. Section 12 of Act No. 375/2007 Coll., amending certain laws

in connection with the adoption of the law on health services, the Act on

specific health services act and the medical rescue

the service.



41. Part eight of law no 428/2007 Coll., amending the laws in

connection with the adoption of the law on retirement savings and the law on the

the supplementary pension savings.



42. Part seven of Act No. 457/2011 Coll., amending certain laws in the

connection with the adoption of the law on the financial administration of the United States.



43. Part six of Act No. 458/2011 Coll., amending the laws relating to the

the establishment of a single recovery point and other changes to the tax and

insurance laws.



44. Part three of the Act No 466/2011 Coll. repealing Act.

245/2006 Coll., on public nonprofit constitutional health

devices and amending certain laws, as amended, and

changes related to the law.



45. Part three of the law no 275/2012 Coll., concerning the election of the President of the Republic and the

amendments to certain acts (the Act on the election of the President of the Republic).



46. Part eight of the law No 396/2009 Coll., amending Act No 99/1963

Coll., the civil procedure code, as amended, and other

related acts.



47. the tenth Part of Act No. 399/2012 Coll., amending laws in connection with the

the adoption of the law on insurance on retirement savings.



48. Part two of the Act No 405/2012 Coll., amending Act No. 184/2006

Coll. on the withdrawal or restriction of ownership rights to the land or to build

(law on expropriation), Act No. 357/1992 Coll., on inheritance tax,

gift and real estate transfer tax, as amended, and

Act No. 416/2009 Coll., on speeding up construction of transport, water and

energy infrastructure, as amended by law no 209/2006.



49. Part four and part nine of Act No. 500/2012 Coll., amending the tax,

insurance and other laws in connection with the reduction of deficits

public budgets.



50. Part Eleven of Act No. 503/2009 Coll., on the State Land Office of the authority and

amending certain related laws.



51. the Ministry of finance Decree No. 208/1993 Coll., on tax exemption

from the transfer of immovable property in the transfer of some real estate on the village and on the

the district authorities.



PART FIVE



The EFFECTIVENESS of the



§ 59



This legislative measure to the Senate shall take effect on January 1. January 2014.



Štěch in r.



Zeman in r.



Samantha r in r.