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.
