Immovable Property Tax

Original Language Title: o dani z nemovitých věcí

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=40062&nr=338~2F1992~20Sb.&ft=txt

338/1992 Sb.



LAW



The Czech National Council



from day 4. May 1992



immovable property tax



Change: 315/1993 Coll.



Change: 242/1994 Coll.



Change: 248/1995 Sb.



Change: 65/2000 Coll., 492/2000 Sb.



Change: 239/2001 Sb.



Change: 483/2001 Coll.



Change: 576/2002 Sb.



Change: 237/2004 Coll., 669/2004 Sb.



Change: 217/2005 Sb.



Change: 342/2005 Sb.



Change: 179/2005 Sb.



Change: 545/2005 Coll., 112/2006 Coll., 186/2006 Sb.



Change: 239/2001 Coll. (part), 261/2007 Coll. 296/2007 Sb.



Change: 1/2009 Sb.



Change: 362/2009 Sb.



Change: 281/2009 Coll., 199/2010 Sb.



Modified: 30/2011 Sb.



Change: 212/2011 Sb.



Change: 375/2011 Sb.



Change: 457/2011 Coll. 350/2012 Sb, Sb 503/2012.



Change: 344/13 Sb.



Modified: 23/2015 Coll. (part)



Change: 84/2015 Sb.



The Czech National Council agreed on this law:



§ 1



Introductory provisions



This Act regulates the tax on immovable property, which consists of



and land tax),



(b)) tax on buildings and units.



PART THE FIRST



TAX ON LAND



§ 2



The subject of the tax



(1) the land tax land on the territory of the Czech Republic

registered in the land registry.



(2) the land tax are:



and) land built-up them taxable buildings in built-up area range

These buildings,



(b)), forest land, on which there are forests and woods of the special protective

destination, ^ 2)



c) land water surface, with the exception of ponds used to

intensive fish farming, and industrial



(d) the land designated for Defense) of the Czech Republic,



e) lands that are part of the unit, and land in co-ownership

all the unit owners in the House used together with these units.



§ 3



The taxpayers of the tax



(1) the land tax is payable by the owner of the land.



(2) the land tax is the taxpayer, in the case of land



and in the ownership of the Czech Republic),



1. the State of State contributory organization, State

the Fund, a State enterprise or other State organisations which are competent to

manage or have the right to manage state assets,



2. a legal person that has the right to use this land on the basis of the

borrowings incurred under the Act governing relations with some of the exploitation

the property of the Czech Republic,



(b) a Trust Fund), this Fund,



(c)) in a mutual fund, this Fund,



(d)) in the obhospodařovaném pension companies, this Fund,



(e) if the construction law) of the client.



(3) the taxpayer the tax on land is always a tenant or a sharecropper on

land rented or propachtovaného, if the



and registered in the land register) simplified way,



(b)) with him competent to manage State Land Office or Administration

State material reserves, or



(c)) converted on the basis of the decision on the privatization of the Ministry of

Finance.



(4) the user is the taxpayer land tax in the event that the owner

the plot is not known, or in the case of land whose boundaries in the field realistically

After the surrender of the land as a replacement for the original land merged.



§ 4



Exemption from taxes



(1) from the land tax shall be exempt



and in the ownership of land), the Czech Republic,



(b) in the ownership of the land) of the municipality in whose territory the

are located,



(c) land used by diplomatic representatives) responsible for the in the Czech

Republic, consuls and other persons referred to in

international law shall enjoy diplomatic and consular privileges and

immunity, provided that they are not citizens of the Czech Republic, and that is

guaranteed reciprocity,



(d) lands forming a functional) all taxable construction of publicly

accessible heritage object declared a cultural monument, which

is



1. the ownership of the Czech Republic, or



2. available educational reasons on the basis of a written contract

concluded between the Ministry of culture and the owner,



e) land forming a functional unit with the building or unit

used to perform religious ceremonies to registered churches and

registered religious communities under the law governing the

churches and religious communities, with the building or unit used

for the performance of the spiritual administration of the churches and religious societies,



(f) land classification) functional unit with the building or unit in the

ownership of non-profit companies, associations, unions

organisations, employers ' organisations, international trade

organizations and their affiliated organizations



g) land forming a functional unit or building are taxable

the unit used



1. the school curriculum or equipment registered in the education register,



2. provision of care for children under 3 years of age on the basis of permission

operate a sole proprietorship,



3. the Museum or gallery that manage collections recorded in the Central

records of the collections of the Museum of the nature conducted by the Ministry of culture,



4. the library held in libraries,



5. public archive according to the law governing the archive and file

the service,



6. the medical devices referred to in the decision to grant permission to

the provision of health services,



7. the establishment of social services,



8. the Institute to the fundaci or publicly beneficial activities undertaken by them,



h) land forming a functional unit or building are taxable

the unit used exclusively



1. to modify the waste for their further use in accordance with the legislation of the

governing the management,



2. rehabilitation and reclamation of landfills in accordance with the legislation of the

governing the management,



3. disinfection of contaminated land, ground water and objects,



4. for sorting and collection of waste,



5. for thermal, biological, chemical or physical destruction of

waste,



6. for the waste dump which satisfies the conditions laid down for the operation of the landfill

under the legislation governing waste,



7. the operation of small hydroelectric plants to power 1 MW



8. operation of electricity generating stations that use the energy of the wind,



9. the operation of the production of electricity or heat using biogas energy,

If the energy is delivered to the network or to other consumers,



10. for the source using geothermal energy, including heat

pumps that deliver the heat consumers,



11. for sewage treatment plants,



12. thermal power equipment in accordance with the Energy Act,



I) land on which they are established by the public and non-public cemetery

the law governing the funeral industry,



j) land territory specially protected by the rules on the protection of nature and the

landscape ^ 11) with the exception of national parks and protected landscape

areas; in national parks and protected landscape areas of the land

included in their zone, I.



to) land and hedgerows, groves Windbreak and the limits on arable land, Permanent

grassland, land protection zone of water resources degree and

lots of other areas, which could not in any way use,



l) land publicly accessible parks, space and sports facilities,



m) agricultural lands for a period of five years and forest land for a period of 25 years,

starting from the year following the year when after the reclamation of the technical

measures or biological zúrodňováním returned to agricultural or forest

the production,



n) the extent of built-up areas listed buildings built-up land

construction in accordance with the building Act



1. regulating water flow,



2. the dam,



3. serving the protection against floods,



4. for závlaze and drainage of the land,



5. water mains and water objects, including water treatment plants,



6. sewage drains, sewerage objects, or sewage

waters, as well as the treatment of waste water before discharge to the

sewer, or



7. transmission, a transmission or distribution system, or of the distribution

a thermal device in accordance with the Energy Act,



about) land built-up structure under the building Act, which is a freeway,

Highway, local roads, public ad hoc communications, building railways

and on the runway, air, waterways and ports if they are in accordance with the

by the decision of a special office building used for public transport, and

the extent of built-up areas of these buildings, and other land intended for

public transport,



p) part of the land on which it is established the měřická scatter point mark

field, including signalling and guard point point field, and

strips of land in the forests earmarked for distribution of electric energy and

gases,



r) land in ownership of public universities, ^ 16 c) which is used to

the implementation of the accredited study programmes,



with) the land intended for the performance of the functions of the forest, on which there are forests

economic under the influence of air pollution within the two highest bands

the threat,



t) land owned by the County, which is located in its territorial

the circuit,



land owned) public research institutions,



in the arable) land, plantations, vineyards, fruit orchards and permanent

grassland, if the municipality establishes the generally binding Decree;

If a municipality referred to land from the land tax exempt as follows, this

the exemption does not apply to land in a built-up area ^ 16d) or in the

zastavitelné desktop ^ 16d) municipality, if the municipality lays down general binding

the Decree, which at the same time defining their land parcelním

number with the name of the cadastral territory in which it is located,
w) lands forming a functional unit with public monitoring networks

providing information about the status of the individual components of the environment

financed from public budgets,



x) for a maximum period of 5 years the land in Government-approved beneficiary

the industrial zone according to the law governing investment incentives taken

for the purposes of realization of investment projects for which it is issued

the promise of investment incentives in the form of exemption from the tax on the immovable

things, if the municipality wholly or partially exempt parcels in the beneficiary

the industrial zone generally binding Decree.



(2) the Land forming a functional unit or building are taxable

unit means a part of the land necessary for the operation and implementation of the

the function of this taxable buildings or units.



(3) the Land referred to in paragraph 1 (b). and) are exempted from the

land, if they are not used for business, rented or

propachtovány; where are these rented land or propachtovány village,

the county or State or organizational folder contributory organization, are

be exempt, provided that they are not used for business. Land

referred to in paragraph 1 (b). d) to (g)) l), r), t), and u) are exempted from the

land tax, if they are not used for business or rented.



(4) the taxpayer the tax claim to exemption from land

paragraph 1 (b). d) to (h)), j)), m), p, r)), u) to x) in the tax

a confession.



(5) the exemption referred to in paragraph 1 shall also apply to the part of the plot.



§ 5



The tax base



(1) taxable parcels of arable land, plantations, vineyards, gardens,

fruit orchards and permanent grassland is the price of land recorded

by multiplying the actual acreage of land area in m2 of land provided for an average price of

per 1 m2 in the decree issued on the basis of the authorization in § 17 of this Act.



(2) the taxable amount for the land of economic forests ^ 2) and ponds with

intensive and industrial fish breeding is a price determined in accordance with

the valid price regulations to the 1. the January reporting period or the product

the actual acreage of land area in m2 and 3.80 Eur amounts.



(3) the taxable amount for the other land is the actual plot area in m2

established on 1 January of the reporting period.



§ 6



The tax rate



(1) the rate of tax for land



a) arable land, plantations, vineyards, gardens, orchards, 0.75%



(b)), permanent grassland, forests and ponds with

intensive and industrial fish breeding 0.25%.



(2) the tax rate for other land for each 1 m2 for



and the land paved areas) used for business

or in connection with the



1. in primary agricultural production, forest

and water 1.00 Eur,



2. industry, construction, transport,

energy, other agricultural

production and other kinds of business, 5.00 Eur



(b)) building land $ 2.00



(c) Eur 0.20) other areas,



d built-up areas and courtyard) 0.20 Usd.



(3) building land for the purposes of this Act, means the undeveloped

land designated for development activities in the building, which was taxable reported

or for which a building permit has been issued or will be carried out on the

the basis of the certificate of an authorized officer of ^ 16d) or on the basis

public service contract; decisive is the land area in m2 equivalent

the above-ground part of the built-up area of the taxable buildings. The land ceases to be

building land, if the building or unit becomes taxable

the subject of tax structures and units, or if notification or building

the expiry of the permit, or by an authorized inspector assessment

effects shall cease or terminate the effects of public contracts.



(4) the basic rate of tax referred to in paragraph 2 (a). (b)) is multiplied by the

the coefficient



and in the municipalities of 1.0) to 1 000 population



1.4 in the municipalities of over 1 000 to 6 000 inhabitants



1.6 in the municipalities of over 6 000 to 10 000 population



2.0 in the municipalities of over 10 000 to 25 000 inhabitants



2.5 in the municipalities of over 25 000 to 50 000 inhabitants



3.5 in the municipalities of over 50 000 inhabitants, in statutory cities ^ 16e) and in

Františkovy Lázně, Mariánské Lázně luhačovice, Podebrady



4.5 in Prague;

the coefficient for the assignment to each of the municipalities is determined the number of

the population of the municipality according to the last census;



(b)) for each part of the municipality, the municipality may generally binding Decree

the factor for her set out in the provisions of subparagraph (a)), to increase the

one category or reduced by one to three categories according to the breakdown

the coefficients in the provisions of subparagraph (a)); the factor can be increased to 4.5

the coefficient of 5.0.



(5) the Paved surface of the land in this Act means land or

his part in the m2 in the land register as registered with the kind of plot of land

other area or building area and the courtyard, whose surface is reinforced

construction in accordance with the building Act with no vertical supporting structures, or

siding.



(6) Use a hard surface of land for various types of business and

If you cannot define the ranges of the acreage of land used paved areas

the individual types of business, the tax rate referred to in paragraph

2 (a). point 2).



PART THE SECOND



TAX ON BUILDINGS AND UNITS



section 7 of the



The subject of the tax



(1) the subject of tax structures and units, is located on the territory of the

The Czech Republic,



and construction, and taxable) it



1. building, which for the purposes of the tax on the immovable property means the building

According to the land registry law,



2. engineering construction referred to in the annex to this Act,



(b)).



(2) subject to the tax from the buildings and units is the building in which they are

unit.



(3) The taxable construction that is not a separate culture things

for the purposes of the tax on the immovable property as a culture thing, which

the owner is the one who owns the thing, which is part of this building.



§ 8



The taxpayers of the tax



(1) the taxpayer tax structures and units is the owner of taxable construction

or drive.



(2) the taxpayer tax structures and units, in the case of taxable

the building or unit that is



and in the ownership of the Czech Republic),



1. the State of State contributory organization, State

the Fund, a State enterprise or other State organisations which are competent to

manage or have the right to manage state assets,



2. a legal person that has a right to use a building or the taxable

the unit on the basis of borrowings incurred under the Act relating to certain

exploitation of the property relations of the Czech Republic,



(b) a Trust Fund), this Fund,



(c)) in a mutual fund, this Fund,



(d)) in the obhospodařovaném pension companies, this Fund.



(3) the taxpayer tax structures and units is always a tenant or sharecropper

for leased or rented units, which includes non-residential

space other than a basement or closet, or taxable buildings, with the exception of

the building of a residential house, if they are



and competent to manage them) the State Land Office or Administration

State material reserves, or



(b)) converted on the basis of the decision on the privatization of the Ministry of

Finance.



§ 9



Exemption from taxes



(1) tax structures and units shall be exempt



and the building or drive) of the taxable property in the Czech Republic,



(b) the taxable buildings or units) owned by the municipality, on the

cadastral territory they are located,



(c) the taxable buildings or units) in the ownership of another State used

diplomatic representatives, mandated in the Czech Republic, the consuls of the

profession and other persons, which under international law, shall enjoy

diplomatic and consular privileges and immunities, and it provided that the

they are not citizens of the Czech Republic, and that is guaranteed to be reciprocity,



(d)) of the taxable buildings publicly accessible heritage object

declared a cultural monument, which is



1. the ownership of the Czech Republic, or



2. available educational reasons on the basis of a written contract

concluded between the Ministry of culture and the owner; in the contract must be

given the time and spatial extent of disclosure and set its mode in

accordance with the historical value and other ways of using the object,



(e)) of the building or unit in the ownership of the registered churches and

registered religious communities under the law governing the

Church and religious society, used to perform religious

ceremonies and for the performance of the spiritual administration of these churches and religious

companies,



f) buildings or units owned by non-profit companies

associations, trade unions, employers ' organisations, international

trade unions and their affiliated organizations



(g))



cancelled



(h))



cancelled



I) taxable buildings



1. water objects, including water treatment plants,



2. sewerage objects or waste water treatment plants, as well as

the taxable buildings intended for the treatment of waste water before their

discharge into sewerage systems,



3. to závlaze and land drainage,



4. transmission, a transmission or distribution system, or of the distribution

a thermal device in accordance with the Energy Act,



(j)) of the taxable buildings on the runway, air, waterways and ports, if

are in accordance with the decision of a special Building Authority used to

public transport,



to the building or unit) taxable serving



1. schools and educational establishments registered in the education register,



2. provision of care for children under 3 years of age on the basis of permission
operate a sole proprietorship,



3. museums and galleries that manage collections recorded in the Central

records of the collections of the Museum of the nature conducted by the Ministry of culture,



4. libraries held in libraries,



5. public archives according to the law governing the archive and file

the service,



6. a medical device referred to in the decision to grant permission to

the provision of health services,



7. the establishment of social services,



8. the Institute to the fundaci or publicly beneficial activities undertaken by them,



9. ' disabled citizens.



l) taxable buildings or units, used to ensure that the bulk of the personal

transport,



m) of the taxable buildings or units used exclusively



1. to modify the waste for their further use in accordance with the legislation of the

governing the management,



2. rehabilitation and reclamation of landfills in accordance with the legislation of the

governing the management,



3. disinfection of contaminated land, ground water and objects,



4. for sorting and collection of waste,



5. for thermal, biological, chemical and physical waste disposal,



6. for the waste dump which satisfies the conditions laid down for the operation of the landfill

under the legislation governing waste,



7. the operation of small hydroelectric plants to power 1 MW



8. operation of electricity generating stations that use the energy of the wind,



9. the operation of the production of electricity or heat using biogas energy,

If the energy is delivered to the network or to other consumers,



10. for the source using geothermal energy, including heat

pumps that deliver the heat consumers, or



11. as a source of energy from biomass,



n) residential buildings or units owned by the holder of the licence

ZTP, ZTP/P or receiving an allowance for living or is a person

together with the recipient of the contribution addressed to the living, and to the extent

they are used to their permanent residence,



about) buildings for family recreation in the ownership



1. holders of a ZTP, which is either a recipient of the living

or the person being examined together with the recipient of the contribution to the livelihood,

or



2. holders of a ZTP/P,



p) taxable buildings or units of cultural monuments ^ 18 c) after the implementation of the

construction, starting from the year following the release of the final building approval

consent, for a period of 8 years,



r) taxable buildings or units for a period of five years from the year of

following the implementation of the changes in the change of the heating system

the transition from fossil fuels to renewable energy system

solar, wind, geothermal, biomass,



s) canceled



t) taxable buildings or units owned by the County, which is

located in its territorial jurisdiction,



for building or unit) shall be taxable in the ownership of public research

institutions,



in taxable or taxable) units in the public ownership

high schools,



w) for a maximum period of 5 years the taxable buildings in Government-approved

beneficiary under the law governing industrial zone investment incentives

acquired or established for the purpose of realization of investment projects for which

the decision on the promise of investment incentives in the form of exemption

from the tax on immovable property, if the municipality completely or partially exempt

taxable in the beneficiary of the construction of the industrial zone in General, binding

by Decree.



(2) subject to the exemption provided for in paragraph 1 only a portion of the taxable buildings

or drive, it finds the claim to exemption from the ratio, which is the

floor area of above-ground part of the floor area of the building or of the taxable

the units subject to the exemption to the total floor area above ground

parts of the floor area of the building or the taxable unit.



(3) in the case of taxable buildings referred to in paragraph 1 (b). I) and (j))

subject to the exemptions referred to in paragraph 1, the entire building is always taxable.



(4) the taxable buildings, with the exception of residential buildings, and units

that includes commercial space, other than a basement or closet, referred to in

paragraph 1 (b). and) are exempt from the buildings and units

If they are not used for business, rented or propachtovány;

If they are rented out or propachtovány the village, region or organization

the State or contributory organization shall be exempt for

provided that they are not used for business. Taxable or

the units referred to in paragraph 1 (b). e), (f)), and in the case of)) are

exempt from the buildings and units, if they are not used to

business, rented or propachtovány.



(5) a Taxpayer claim the exemption from taxes of buildings and units

referred to in paragraph 1 (b). (d) to (f))) k), m) to r), u) to w) in the tax

a confession.



§ 10



The tax base



(1) the taxable amount of buildings and units in taxable construction area

built-up areas in m2 by status to 1. the January reporting period.



(2) for the purposes of the built-up area of tax on immovable property means

built-up area of the building by the building Act corresponding to the above-ground

part of the taxable buildings.



(3) the taxable amount of buildings and units in the unit is a modified floor

the area, which is the area of floor space of the unit in the m2 by State to

1. the January reporting period multiplied by the



and the coefficient 1.22), is part of a plot to drive in excess of the

the built-up area or if the unit is used with the land in

joint ownership of all the unit owners in the building,



(b) the coefficient 1.20) in other cases.



(4) the floor area of the unit for the purposes of the tax on the immovable property

It does not include the floor surface of the common parts of the House to the extent of the share of the

them, which is included in the unit.



§ 11



The tax rate



(1) the basic rate of tax shall be



and the building of a residential house) u 2 Czk per 1 m2 of built-up areas; for the other

the buildings that make up accessories to the building of a residential house of acreage

more than 16 m2 of built-up area 2 Czk per 1 m2 of built-up area,



(b)) at the building for family recreation and the building of the House used for the

family recreation 6 Czk per 1 m2 of built-up area and the building that holds the

an additional feature of these buildings, with the exception of the parking garage, 2 EUR per 1 m2

built-up areas



(c)), built separately from the garage buildings, residential houses and units,

the prevailing part of the floor space is used as a garage, 8 CZK

1 m2 of built-up area or floor area,



(d)) and for the construction of the taxable unit, whose prevailing part of the built-up

the area of the taxable buildings or floor units is used to,



1. business in the primary production of agricultural, forestry or aquatic farm 2

CZK per 1 m2 of built-up area or floor area,



2. business in industry, construction, transport, energy or other

agricultural production 10 CZK per 1 m2 of built-up area or modified

floor area,



3. other business 10 CZK per 1 m2 of built-up area, or

revised floor area,



(e) other taxable buildings) at 6 EUR per 1 m2 of built-up area,



(f)) for the other units 2 Czk per 1 m2 of floor area modified.



(2) the basic rate of tax for 1 m2 of built-up area of the building taxable

recorded under paragraph 1 (b). and (c))) and (e)) will be increased by 0.75 EUR per

each additional floors, if the built-up area overhead

floor exceeds two-thirds of a built-up area. For taxable buildings to

business with the basic tax rate for 1 m2 of built-up area determined

referred to in paragraph 1 shall be increased by 0.75 EUR per each additional floors,

If the built-up area extends beyond the one-third of above-ground floor

built-up area. The first floor is considered each

design a floor that has a level floor or its part to 0.80

m below the lowest point of the adjacent terrain, if it is not in the project

documentation unless otherwise specified. All floors located above this

floor including dedicated attic shall be regarded as additional overhead

floor.



(3) the basic rate of tax



and in accordance with paragraph 1 (b)). ) and (f)), or increased the taxable buildings

referred to in paragraph 2, multiplied by the coefficient assigned to individual municipalities

According to the last population census



in the municipalities of 1.0 to 1 000 population



1.4 in the municipalities of over 1 000 to 6 000 inhabitants



1.6 in the municipalities of over 6 000 to 10 000 population



2.0 in the municipalities of over 10 000 to 25 000 inhabitants



2.5 in the municipalities of over 25 000 to 50 000 inhabitants



3.5 in the municipalities of over 50 000 inhabitants, in statutory cities ^ 16e) and in

Františkovy Lázně, Mariánské Lázně luhačovice, Podebrady



4.5 in Prague;



for individual parts of the municipality, the municipality may generally binding Decree

the rate is fixed for it, increase by one category or

reduce by one to three category breakdown of the coefficients; the coefficient of 4.5

You can increase the coefficient of 5.0,



(b)) for each species the taxable buildings referred to in paragraph 1 (b). (b))

to (d)), possibly increased in accordance with paragraph 2 and of the units referred to in paragraph 1

(a). (c)), and (d)), in the whole of the village shall be multiplied by 1.5, which can commune

establish generally binding Decree.



(4) in the case of a building for family recreation, and building a family house used

used for family recreation and at the building, which fulfils the supplementary

the function of these buildings, with the exception of the garage, with the basic rate of tax by

paragraph 1 (b). (b)), or increased in accordance with paragraph 2, multiplied by the

the coefficient or coefficient of 2.0, determined in accordance with paragraph 3
(a). (b)), multiplied by the coefficient of 2.0, if these buildings are located in the

the national parks and in zones I protected landscape areas.



(5) in the same proportion of floor areas used for various purposes in

the unit will use the highest applicable rate. For taxable buildings, whose

floor area of above-ground part is used in the same proportion to the different

types of business, is to apply the appropriate rate highest.



(6) for the taxable buildings referred to in section 11 (1). 1 (a). and), b), c), or

(e)), the prevailing part of the floor area above ground part is used to

business, shall apply the rate according to § 11 (1). 1 (a). (d)).



section 11a



Tax increase



(1) a tax on buildings and units for the building of a residential house with non-residential

area used for business, with the exception of non-residential space

It is an exempted parts of the building, or which is used to conduct business in

agricultural primary production, increasing of the product



and the acreage of this floor area) non-residential space in m2



(b)) 2 Czk.



(2) tax on buildings and units per unit, which also includes non-residential

space used to do business with the exception of a non-residential area, which is

exempted parts of the unit, or is used to conduct business in the agricultural

primary production, forestry or water management, increasing of the product



and floor areas this landscaped) non-residential space and



(b)) of the positive difference between the



1. the tax rate applicable to the unit, the predominant part of

floor area is used for business, and



2. the tax rate applicable for this drive.



PART THE THIRD



COMMON PROVISIONS



§ 12



The local factor



The municipality can generally binding decree for all real estate on the territory of the

the entire village to establish a local factor of 2, 3, 4, or 5.

This factor is multiplied by the tax-payer for the different types of

land, taxable buildings or units, or summaries of them, with the

the exception of the land referred to in section 5 (3). 1.



§ 12a



Rounding



(1) the tax base of the land is arable land, plantations, vineyards, gardens, fruit

orchards and permanent grassland and the tax base of land economic

forests and ponds with intensive and industrial farming of fish shall be rounded

on the whole $ up.



(2) the tax base of the land for other land shall be rounded to whole

M2 up.



(3) the tax base of the structures and units shall be rounded up to whole m2.



(4) the land tax for individual types of land and tax structures and

units for each of the taxable or taxable summary

buildings, for individual units or a summary of units shall be rounded to the

the entire $ up. Similarly when rounding tax

the corresponding share of the spoluvlastnickému land, taxable construction

or drive.



section 12b



Unit



The provisions of this law on the unit and on the real things shall apply

Similarly, the unit, which is defined according to the law on ownership

flats, together with the associated share of the common parts of the House, and

If it is connected with the ownership of land, and together with the share of the

This plot of land.



§ 12 c



Tax period



Taxation period is the calendar year. The changes in the grounds

for the tax, which occur during the reporting period, shall be disregarded.



Section 12d



Exemption from tax on immovable property in favoured industrial

zones



(1) the exemption from the tax on the immovable property in the beneficiary industrial zone

in the taxable period may not exceed the rate of public support, according to the law

adjusting the investment incentives in relation to yet actually incurred

eligible costs and at the same time in the overall summary with other

forms of investment incentives exceed the maximum amount of aid fixed

the decision on the promise of investment incentives under the law governing the

investment incentives.



(2) a partial exemption from the tax on the immovable property in the beneficiary

the industrial zone will determine the municipality in the generally binding Decree as a percentage.



(3) in the generally binding Decree, the municipality shall define the advantageous industrial land

the zone of their parcelním number, indicating the cadastral territory in which

It is located.



PART THE FOURTH



THE ADMINISTRATION OF THE TAX ON THE IMMOVABLE PROPERTY



section 13



Solidarity tax



(1) the taxpayers, who are co-owners of immovable things, or for which

Unable to determine the share of the real things, are required to meet the tax

an obligation jointly and severally.



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

and severally liable, with the visor, as should the joint tax liability.



§ 13a



Tax return



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

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

the taxpayer filed on any of the previous tax period or tax

have been charged or doměřena on some of the previous tax period from

ex officio and in comparison with the previous reporting period, there has been

to change the circumstances decisive for assessment of taxes. In this case, the tax

amount of last known taxes and per day tax assessment and at the same time for

the day of notification of this decision shall be considered the revenue payer, 31. January

the tax period; the tax administrator may not tax entity result

assessment report the payment výměrem payment Bill may not contain

justification, shall be added to the file and cannot be appealed. At the request of

the tax body shall send a copy of his tax payment assessment, and

within 30 days of the date of the request received. When compared with the

the previous reporting period to change circumstances decisive for

tax assessment or a change in the person of the taxpayer, the taxpayer shall be obliged to

tax until 31 December 2006. January 1 of the reporting period. in these cases, the tax

grant either by lodging a tax return or filing of the incremental tax

a confession. In the tax return the taxpayer shall indicate only changes and

the calculation of the total tax.



(2) if compared with the previous reporting period only



and) to change tax rates,



(b)) to change the average cost of land assigned to the existing individual

cadastral territory pursuant to section 5 (3). 1,



(c)) to establish or change the coefficient referred to in section 6 (1). 4, § 11 (1).

3 and 4, or in accordance with § 12,



(d)) to the demise of the tax exemption, if the municipality lays down the General

a binding Decree under section 4 (4). 1 (a). at the end of the Act) or

deadline, and the subject is not even partially tax exempt from

Another reason, or



e) to change the local competence,



the taxpayer is not required to file a tax return or a partial tax returns

or communicate these changes. The tax is charged at the rate of the last known tax

adjusted for changes in accordance with subparagraphs) to (e)).



(3) if the taxpayer Died in the course of the period for the submission of the tax return,

without having fulfilled the obligation, extending the period of 2 months.

If the completed proceedings on the estate during the period for the submission of

tax return, without the person who manages the deceased fulfilled the

the obligation to submit him, prolonging the period of 2 months.



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

other rights to the same immovable things, this shall be deemed the taxpayer for their

common representative if a common representative has chosen a taxpayer's

or unless, in the case referred to in paragraph 5.



(5) If, within the period until 31 December 2006. the January reporting period filed tax

return at least one of the taxpayers, who are the co-owners, for the

his co-ownership share to a real, has the obligation to submit a tax

the granting of each joint owner for its share of the immovable things separately.

In this case, admits and apply each joint owner in the amount of your tax

the share of total tax corresponding to its share of the real thing.

The procedure referred to in the first sentence cannot be applied to the land registered in the cadastre

real estate simplified manner. If any of the joint owners

real tax return, the tax administrator shall be able to tax

the official, without a previous call for the submission of the tax return.



(6) If, in the previous period were co-owners of immovables

things the common representative or the common representative, and if the

the procedure applied by the tax referred to in paragraph 5 of the fourth sentence,

the penalty for late submission of the tax return or the finance charge from doměřené

the tax. Interest in accordance with the tax code is calculated from the fifth

the working day following the due date of the tax assessed by the replacement

ex officio.



(7) in accordance with paragraph 5 and paragraph 6, the first sentence shall also, when

an additionally assessed tax other spoluvlastníkům, if one of the

the joint owners filed additional tax return to the last known tax

awarded or assessed ex officio in accordance with paragraph 5.



(8) in the absence of the tax return None of taxpayers having ownership

or other rights to the same immovable things and to do's

agent or to challenge the tax, the tax shall be levied tax on them to be able to

the official corresponding to their share of the real thing without the

previous calls for the submission of the tax return.



(9) Lost to the one who was the taxpayer a tax on immovable property,

the position, therefore, that the taxpayer during the tax period has changed
ownership or other rights to all real things in a territorial perimeter

the same tax, which for him were subject to the tax on immovable property, or

These real things are is obliged to notify the administrators

tax no later than 31 December 2006. following the reporting period.



(10) if there is a change in the other data referred to in the tax return, is the

the taxpayer shall be obliged to notify these changes to tax administrators within 30 days from the date of

When encountered.



(11) if it has not been until 31 December 2006. December of the year in which the proposal was submitted to the deposit

rights of ownership in the land register, which the right arises,

decided on its permit, is the taxpayer required to for a culture thing

that was the subject of the rights of ownership to lodge a tax return

by the end of the third month following the month in which the

registered deposit rights of ownership in the land register. Tax

return the taxpayer served on the tax period following the year in

incurred the legal effects of a deposit. Obligation to submit a tax return

does not arise, if the tax return for the estate filed the current common

agent or common representative.



§ 13b



The determination of the tax



(1) the tax on immovable property shall be payable on taxable period according to status

1 January of the year to which the tax assessment.



(2) the tax on immovable property, you can specify additional payment výměrem,

payment výměrem or mass předpisným list; the determination of the tax

mass předpisným list does not justify.



(3) in cases, when the tax return is not served, the deadline for

the determination of the tax on the date 31. the January reporting period.



§ 14



Special provisions on the tax return and tax



(1) fails to comply with the taxpayer, to claim a tax exemption

the beneficiary of the immovable property in the industrial zone, one of the

General terms and conditions laid down by law governing the investment incentives

or any of the obligations, the failure of the decision shall cease to

the promise of investment incentives, the validity of the claim for exemption of land or

taxable buildings.



(2) Ceases to be entitled to the exemption provided for in paragraph 1, is the taxpayer

required to submit an additional tax on all taxable period, in

which filed a claim for exemption.



(3) if it has been granted investment incentive in the form of exemption under

paragraph 1, the time limit for the determination of the tax to the tax period in which the

entitlement to this exemption, and for all of the tax period, the

You can apply this exemption, it ends at the same time, the deadline for

the determination of the tax to the tax period in which the expiry of the period for the application of the

entitlement to this exemption.



§ 15



Payment of taxes



(1) immovable property tax is payable



and the tax payers) engaged in agricultural production and fish farming in the

two equal instalments, and until 31 December 1998. August 30.

November the current reporting period,



(b)) for the other tax payers in two equal installments, and

not later than 31 December 2006. may and 30. November the current tax period.



(2) does not exceed the annual immovable property tax amount is 5000 CZK

payable at the same time, and no later than 31 December 2006. in May the current tax

the period. On the same date, you can pay the tax on immovable property and

When a higher amount.



(3) if the taxpayer's total tax for one of immovable property

located in the perimeter of the territorial scope of one tax less

than 30 CZK, and unless otherwise specified, a tax return or a partial

tax return, under the conditions referred to in section 13a of the Act shall,

the tax is charged, but if not prescribed. The result of the assessment, the revenue payer

not notified, if the taxpayer has requested.



(4) if in the territorial scope of one tax Manager tax

the land for the taxpayer under section 13a, paragraph. 5 serves the tax return

a co-ownership share in the land tax or under section 13a, paragraph.

5 or 8 levied a tax of co-ownership of

the land from the power of the official, and not if the shares from tax entirely

exempted, for less than $ 50, the tax is the taxpayer for taxes of land 50 CZK.

Similarly in the case of buildings and units.



(5) if the reasons for filing the tax return in accordance with the provisions of section 13a

paragraph. 11, or if the deadline for the submission of the tax return, is the

the tax on immovable property or installment whose maturity occurred before

the deadline for the submission of tax return, payable on the last day

the deadline for submission of the tax return.



§ 15a



The fine for late tax claim



If the taxpayer has the obligation to submit a tax return or the additional tax

return to the tax is lower than the last known tax, and if it is after the deadline

for their submission, without being prompted to do so by the tax, shall not

the revenue payer, the obligation to pay the fine for late tax claim.



section 16 of the



Special provisions on tax due



If measured exceeds the annual taxes of immovable property tax in the amount of 5 000

CZK and levied the tax does not exceed this amount, the portion of the tax corresponding to the

assessed tax is payable at the maturity date of the first instalment of tax and

doměřený the difference is due to the 30. November the current tax period.



the title of the paid



section 16a



(1) generally binding decree issued by municipalities in accordance with the provisions of section 4, paragraph 4. 1

(a). in) and x), section 6, section 9 (2). 1 (a). w), section 11 and 12 is a municipality required to

send in one copy to the competent tax administrators in five

calendar days from the date of the acquisition of its validity, with generally binding

the Ordinance must take effect not later than by 1. October of the previous

the reporting period and efficiency by 1. following

the tax period; If the Decree retroactive effect, is invalid. For

tax assessment to the tax period of 1994, the coefficients

provided for municipalities generally binding Decree, even if that Ordinance

effective until 31 December 2006. January 1, 1994.



(2) in 2009 can be used for the tax period 2010 to issue a valid General

a binding Ordinance pursuant to the provisions of section 4, paragraph 4. 1 (a). in), § 6, 11 and 12

30. November 2009 with effect from 1 January. January 1, 2010.



PART THE FIFTH



THE ENABLING PROVISIONS



§ 17



The Ministry of Agriculture of the Czech Republic, in agreement with the Ministry of

of Finance of the Czech Republic by decree modifies the list of cadastral territories with

assigned to the average price of land is arable land, plantations, vineyards,

gardens, orchards, and permanent grassland derived from

all soil-ecological units.



§ 17a



(1) the municipality may, in addressing the consequences of the natural disaster completely or partially

exempt from the tax on the immovable property on its territory generally binding

real decree concerned a natural disaster, and the maximum period of

5 years. Exemption from tax on immovable property can also be set for the already

the last tax period.



(2) generally binding decree referred to in paragraph 1 shall be issued to

become effective until 31 December 2006. March of the year following the taxable period,

in which the natural disaster occurred. A partial exemption is expressed

as a percentage. The municipality is obliged to send to the generally binding Decree in one

copy of tax administrators within five calendar days of the date of the acquisition of its

efficiency.



(3) the taxpayer to claim an exemption under paragraph 2 in the subsequent

tax return, if the claim for past tax

period or if it applies to normal taxation period after the deadline for

filing a tax return.



PART SIX



TRANSITIONAL AND FINAL PROVISIONS



section 18



(1) the land tax exemption pursuant to section 4 of Act No. 172/1988 Coll., on

agricultural tax, and regulation of the Government of the Czech Republic No. 554/1991 Coll., on the

exemption of certain revenue from the tax on the income of the population and tax

credits for starting self-employed farmers, remains in the

valid until the expiry of the period applicable to the exemption, if this

the law does not set a new deadline.



(2) the benefits to which the entitlement referred to in the regulation of the Government of the Czech Republic

No 579/1990 Coll., on tax relief on the front, with the taxpayer shall provide

deduct it from the calculated property taxes.



§ 19



In the case of buildings, where the excise duty to pay tax in accordance with the domestic

rents and prices of the use according to law no 143/1961 Coll., on the front,

in 1992, the amount of the competent local authority tax for the year 1992 after his

expiry of the rent and rates of use attributable to the period from the date of inception

tax obligations by the end of 1992, after a collision deductible items

attributable to this period.



§ 19a



In the period of 1994 will be the taxpayers who do not have the obligation to

file a tax return or a partial tax returns, pay tax advances

in the amount of tax payable in the previous taxation period to the deadlines referred to in

in section 15, paragraph. 1 and 2 until the delivery of mass předpisného list

or the payment of the assessment. The difference between the due tax obligations and

advances paid taxpayers pay within 15 days after service of the

mass předpisného list or the payment of the assessment. The overpayment which

is the difference between paid and annual tax liability,

Returns for the conditions laid down by the specific regulation. ^ 21)



§ 19b
Common representative who was the joint representative of the taxpayer having

ownership or other rights to the same plot of land to 31. in December 2006, the

deemed common representative and to the following tax period

If you do not elect another common taxpayers under section 13a

paragraph. 4 or the procedure under section 13a, paragraph. 5 of this Act.



section 20



Real estate tax is charged under this Act for the first time on the year 1993

According to the State 1. January 1993.



section 21



Cancellation provisions



Shall be deleted:



1. With the competencies for the Czech Republic Act No. 143/1961 Coll., on the House

Dani, as amended by Act No. 129/1974 Coll.



2. section 1 (b). (g)) and section 8 of the Act of the Czech National Council No. 565/1990 Coll., on

local fees.



3. the Government of the Czech Socialist Republic Regulation No 82/1978 Coll., on

the exemption of residential houses with apartments in personal ownership from domestic taxes.



4. the Government of the Czech Republic Regulation No 579/1990 Coll., on relief at the House

Dani.



5. for the Czech Republic with a decree of the Ministry of Finance No.

141/1961 Coll., implementing Act No. 143/1961 Coll., on the House tax.



6. for the Czech Republic with a decree of the Ministry of Finance No.

14/1968 Coll., on tax relief on the front.



7. The Decree of the Ministry of Finance of the Czech Socialist Republic.

101/1976 Coll., amending Decree of the Ministry of Finance No.

14/1968 Coll., on tax relief on the front.



8. Decree of the Ministry of finance, prices and wages of the Czech Socialist

No. 217/1988 Coll., on rent extraction on special accounts

rent, as amended by Decree No. 29/1991 Sb.



9. the measures of the Ministry of Finance of the Czech Republic of 25.1.1991 to

Remove irregularities in the assessment of domestic taxes (published in the

the amount of 55/1991 Coll.).



section 22



The effectiveness of the



This law shall enter into force on 1 January 2005. January 1, 1993.



Burešová v.r.



Pithart v.r.



Annex



Engineering constructions, which are taxable construction



+-----------+---------------------------------------------+---------------------------------------------+

| CODE CZ-CC | Text Eng-CC | The verbal description |

+-----------+---------------------------------------------+---------------------------------------------+

| ex221341 | The tower for the broadcast, relay towers and | the broadcast Tower for Tower aretranslační |

| | telecommunications masts | |

+-----------+---------------------------------------------+---------------------------------------------+

| ex230141 | Towers, masts, Tower drawers | the tower and the Tower stacks for mining |

| | mining and extraction of raw materials | and the extraction of raw materials |

+-----------+---------------------------------------------+---------------------------------------------+

| 230,241 | The cooling towers for energy | |

+-----------+---------------------------------------------+---------------------------------------------+

| ex230251 | Chimneys and flue pipes for energy | stacks for energy |

+-----------+---------------------------------------------+---------------------------------------------+

| ex230341 | Towers, masts, Tower chemical storage tanks | the tower and the Tower stacks of chemical enterprises |

| | enterprises | |

+-----------+---------------------------------------------+---------------------------------------------+

| 230,351 | Industrial smokestacks of chemical enterprises | |

+-----------+---------------------------------------------+---------------------------------------------+

| ex230411 | Construction of metallurgical and heavy industry | blast furnaces |

| | (except buildings) | |

+-----------+---------------------------------------------+---------------------------------------------+

| ex230441 | Towers, masts, Tower-for tanks | the tower and the Tower stacks for other industry |

| | other industry | |

+-----------+---------------------------------------------+---------------------------------------------+

| 230,451 | Industrial chimneys for other industry | |

+-----------+---------------------------------------------+---------------------------------------------+



Is the numerical code of the Classification of types of construction-CC stated

"the ex", covered by the annex on civil engineering marked at the same time

numerical code CZ-CC and specifically referred to the verbal description to this code

in the part of the annex.



Selected provisions of the novel



Article. In Act No. 483/2001 Coll.



Transitional provisions to part three



Under this Act, from the date of its effectiveness and to proceed

the exemption, which was applied until 31 December 2004. 12.2001 under section 9 (2). 7 and 8

Act No. 338/1992 Coll., on the estate tax, as amended by Act No.

315/1993 Coll., Act No. 242/1994 Coll., Act No. 248/1995 Coll., Act No.

65/2000 Coll., Act No. 492/2000 Coll. and Act No. 239/2001 Coll., if

the tax administrator about them until 31 December 2006. 12.2001 yet.



Article. XI Act 261/2007 Coll.



Transitional provisions



1. If a municipality generally binding decree issued pursuant to section 4, paragraph 4. 1 (a).

in Act No. 338)/1992 Coll., on the estate tax, in the version effective as from

date of entry into force of this law, shall exempt parcels of arable land

Hop gardens, vineyards, fruit orchards and permanent grassland, proceed

This is in accordance with generally binding decrees for the first time in the taxation year

2009.



2. If a municipality generally binding decree issued pursuant to section 4, paragraph 4. 1 (a).

in Act No. 338)/1992 Coll., on the estate tax, in the version effective as from

date of entry into force of this law, some of the land is arable land,

Hop gardens, vineyards, fruit orchards and Permanent grasslands in built-up

the territory of a municipality or in the zastavitelné area of the municipality liberated, proceed

under this Ordinance the Ordinance for the first time in the taxation year

2009.



3. If the community before the date of entry into force of this law established the

the coefficient of 0.6 0.3 or generally binding decree issued under section 6 of the

or 11 of the Act No 338/1992 Coll., on the taxation of real estate, in the texts of the effective

to the date of entry into force of this law shall apply to these coefficients

for the last tax period of 2008.



4. If the municipality establishes the generally binding decree issued under section 12 of the

Act No. 338/1992 Coll., on the estate tax, in the version effective as from the date

the entry into force of this Act, the local factor, this

the coefficient for the tax period for the first time in 2009.



URČl.XXX Act No. 296/2007 Sb.



The transitional provisions of the



If, before the date of effectiveness of this law instituted by

Act No. 328/1991 Coll., on bankruptcy and settlement, as amended

legislation, and it was not until the date of entry into force of this Act, been

completed, proceed to the submission of the tax return in accordance with the provisions of the

section 13a, paragraph. 3 of Act No. 338/1992 Coll., on the estate tax, as amended by

valid until the date of entry into force of this Act.



Article. (II) Law No. 1/2009 Sb.



Transitional provisions



1. If you qualify for the tax exemption of the buildings under section 9 (2). 1

(a). g) Act No. 338/1992 Coll., on the taxation of real estate, in the texts of the effective

to the date of entry into force of this Act, the exemption shall be granted for the last time

in the period 2009.



2. If entitlement to the exemptions from the buildings under section 9 (2). 1

(a). r) Act No. 338/1992 Coll., on the taxation of real estate, in the texts of the effective

to the date of entry into force of this Act, the exemption shall be granted for the last time

in the period to 2012.



Article. XVIII of the Act No 281/2009 Sb.



The transitional provisions of the



Common representative, who had the status of a common representative pursuant to the Act

No 338/1992 Coll., as amended, effective the day of the entry into force of this

the law is still considered to be the common representative unless the taxpayer's

It has chosen the common agent or if not proceeded according to § 13a

paragraph. 5 of law No 338/1992 Coll., as amended, effective from the date of acquisition

the effectiveness of this Act.



Article. IX of law no 350/2012 Sb.



The transitional provisions of the



If you qualify for the tax exemption of the buildings under section 9 (2). 1

(a). p) Act No. 338/1992 Coll., as amended, effective the day of acquisition

the effectiveness of this law, it shall proceed according to the provisions of section 9 (2). 1

(a). p) Act No. 338/1992 Coll., as amended, effective the day of acquisition

the effectiveness of this Act. If in such cases the taxpayer has applied

qualify for the exemption, it is no longer entitled to claim the exemption from

taxes from the buildings under section 9 (2). 1 (a). p) Act No. 338/1992 Coll., on the

the texts of the effective date of the entry into force of this law.



Article. (VI) legal measures no. 344/13 Sb.



Transitional provisions



1. for the tax obligation for real estate tax on the taxable period prior to the

date of entry into force of the legal measures of the Senate, as well as for

the rights and obligations associated with them, shall apply the law No 338/1992

Coll., as amended effective prior to the date of entry into force of this legal

the Senate measure.



2. unless otherwise specified, relate to the facts, conditions, relationships,

bodies, subjects, the rights and obligations of private law under the legal

regulations effective before the date of entry into force of the legal measures

The Senate, from the date of entry into force of the legal measures the Senate the same

the provisions of Act No. 338/1992 Coll., as amended, effective from the date of acquisition

the effectiveness of legal measures in the Senate, as a fact,
conditions, relationships, entities, objects, rights and obligations of private law

under the legislation, effective from the date of entry into force of this

legal measures to the Senate, which they are, by their nature and purpose

the nearest.



3. If the testator Died before the date of entry into force of this legal

the Senate measure, proceed according to the provisions of section 13a, paragraph. 11 and section 15

paragraph. 6 Act No 338/1992 Coll., as amended effective prior to the date

the effectiveness of legal measures in the Senate.



4. Refer to or are based on the generally binding decrees of municipalities of

the provisions of Act No. 338/1992 Coll., as amended effective prior to the date

the effectiveness of legal measures in the Senate, which is this legal

the measure the Senate amended or cancelled, entering their space provisions

Act No. 338/1992 Coll., as amended, effective from the date of entry into force of

This legal measures to the Senate, which they are, by their nature and purpose

the nearest.



5. If there is a change in the amount of the tax on the immovable property only as a result of

the use of section 2 (2). 2 (a). (e)) and section 10, paragraph 1. 3 (b). and) Act No 338/1992

Coll., as amended, effective from the date of entry into force of this legal

the Senate measure, the taxpayer a tax return or a partial tax returns

not served and the tax shall be levied tax ex officio.



Article. (II) Act No. 23/2015 Sb.



paid



Article. VIII of law No. 84/2015 Sb.



The transitional provisions of the



For the promise of investment incentives granted in proceedings under the Act.

72/2000 Coll., on investment incentives, initiated prior to the date

the effectiveness of this law shall apply Act No. 338/1992 Coll., as amended by

effective prior to the date of entry into force of this law.



2) Act No 61/1977 Col., on forests, as amended by Act No. 229/1991 Coll.



4A) Act No. 219/2000 Coll., on the Czech Republic and its

in legal relations, as amended by Act No. 492/2000 Sb.



for example, the law 4B) No 219/2000 Coll., as amended by Act No. 492/2000 Coll.

Law No. 77/1997 Coll., on the State of the enterprise, in the wording of later regulations.



5A) for example, Act No. 72/1994 Coll., to regulate certain

co-ownership to the buildings and some of the ownership to the flats and

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

apartments), as amended.



the CZECH NATIONAL COUNCIL No. 11) law 114/1992 Coll., on nature and landscape protection.



13) Act No. 229/1991 Coll., on the adjustment of the ownership of land and other

agricultural property as amended by later regulations.



16A) Law No. 105/1990 Coll., on citizens ' private business, in the text of the

Act No. 219/1991 Coll. and Act No. 455/1991 Coll.



16 c), Act No. 111/1998 Coll., on universities and amending and supplementing

other laws (the law on universities).



16d) Law No 183/2006 Coll. on territorial planning and building regulations

(the building Act).



16e) section 4 (4). 1 Act No. 128/2000 Coll., on municipalities (municipal establishment).



17) Act No. 50/1976 Coll., as amended by Act No. 103/1990 Coll. and Act No.

262/1992 Sb.



18) Law No. 403/1990 Coll. on the mitigation of certain property

grievances, as amended. Law No. 87/1991 Coll. on

out-of-court rehabilitation, as amended.



Act No. 229/1991 Coll., as amended.



18 c) the law of the CZECH NATIONAL COUNCIL No. 20/1987 Coll. on State care monument, in the text of the

amended.



21) Law No CNR. 337/1992 Coll., on administration of taxes and fees.