of 17 May. June 1997
on the valuation of assets and amending some laws
(law on the valuation of assets)
Change: 121/2000 Coll.
Change: 237/2004 Coll., 257/2004 Coll.
Modified: 296/2007 Sb.
Change: 188/2007 Sb.
Change: 303/2013 Coll. 340/2013 Coll. 344/Sb.
Change: 228/2014 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
The subject of the edit
(1) the Act regulates the valuation of things, rights and other proprietary
values ("assets") and services for the purposes set out the specific
legislation. ^ 1) Refer to these provisions on price or special regulation
for the valuation of the property or service for any purpose other than for sale, means
with this provision the law. The law also applies to the purposes set out
the specific provisions set out in the fourth to ninth this law and
Furthermore, if, if so provided by the competent authority within their permission or
so if the parties agree with the party.
(2) the Act does not apply to negotiate prices ^ 2) and does not apply to the valuation of
In addition to the forest's natural resources.
(3) the provisions of this Act shall not apply
and) in cases where a specific regulation provides a different way of
valuation, ^ 3)
(b)) when converting assets according to specific rules. ^ 4)
Valuation of assets and services
(1) Assets and are stated at their open market value service, if this law
unless otherwise provided in a different way. The usual price for the purposes of this
Act means the price that would have been achieved in sales the same,
Realty assets or the provision of the same or similar
services in the ordinary course of trade in the territory of the country at the date of valuation. In doing so,
considering all of the circumstances that have an impact on the price, but to its amount
the effects of exceptional circumstances do not market personal relationships
the seller or buyer, or the effect of special popularity. Extraordinary
the circumstances of the market means, for example, the State of emergency of the seller or
the buyer, the consequences of natural or other disasters. Personal background
means, in particular, property, family or other personal relationship between the
the seller and buyer. Particular means the special value
given to the asset or service resulting from the personal relationship to them.
MSRP reflects the value of the case and shall be determined by examining the.
(2) an extraordinary price means the price to which reflect
the extraordinary circumstances of the market, the personal circumstances of the seller or buyer
or the effect of special popularity.
(3) the price determined pursuant to this Act, other than the usual price or
special price, the price is determined.
(4) the service is providing activities or materially zachytitelných results
(5) otherwise the valuation provided by law or on its
the basis is
and the way in which the cost) is based on the costs that would need to be
to spend on the acquisition of the subject of awards at the point of valuation, and according to his
the State Awards,
(b)) into the way that is based on the yield from the article actually Awards
or from the proceeds of those that can be the subject of awards under the
conditions usually get, and the capitalisation of the yield (interest rate),
c) comparison method that is based on a comparison of the subject of the award
the same or similar, and the agreed price when sold; is
It also awards things deriving from price other functionally related stuff
(d) valuation based on the nominal value), which is based on the amount of the
the subject of the award reads, or which is otherwise obvious,
e) measurement in accordance with the book value, which is based on the pricing methods
established on the basis of the provisions concerning accounting,
f) measurement in accordance with Exchange rate values that is based on the price of the subject
the valuation recorded in a prescribed period on the market,
g) valuation of the agreed price, which is the price of the subject of the valuation agreed
when sold or the price is derived from the agreed prices.
THE HEAD OF THE SECOND
Part the first
(1) for the purposes of the valuation of the building broken down into
and land, buildings) which are
1. the buildings, which means a buildings space-focused and externally
mostly a closed perimeter walls and roof structures, with one
or more distinct commercial spaces,
3. outdoor modifications
(b) engineering and special construction) land, buildings, transport
water, electricity and water distribution, sewerage, towers, masts, chimneys,
desktop and edit the territory, wells and other structures of the special character,
c) water tank and fish ponds,
(d)) other constructions.
The breakdown of the Buildings Ordinance provides for the particular species.
(2) for the purposes of the valuation of the building shall be assessed according to the purpose of use. When
inconsistency between the use of the building referred to in decision kolaudačním
or in the kolaudačním or in the building permit or in
public treaty replacing the building permit or notification or
in the notice of the Commissioner or in the building Office of the consent of the Building Authority
or in the certificate of the authorized inspector and the actual use of the
When pricing is based on the actual use of the building. If they are not retained
evidence of the purpose for which the construction was allowed, or when non-compliance
between the State referred to in the land register ^ 5) and the actual status
, the building is intended for the purpose for which it is building
the technical arrangement. If the equipment of the building suggests a
several purposes, it shall be deemed that the construction is intended for the purpose for which the
is used without faults. ^ 6)
The valuation of the building
(1) unless otherwise provided by this Act, the building or part of a ^ 7) (hereinafter referred to as
"building") is valued at cost, yield, or comparative way
or a combination thereof, the use of which by type of constructions
provides for the Ordinance.
(2) the building shall be valued according to the purpose of its use, regardless of whether it is a
immovable or movable thing or whether it is part of the land or of the law
(3) if the construction of a separate things, its price will be added to the price
immovable property of which it is a part of.
(4) a product that performs the function of the building, is valued as a different construction.
(1) if the structure appreciates the cost way is based on the
and the basic price) from the unit of measure of the cost of the work or
the acquisition of the building; for the building to be deleted based on the awards
usable material from its removal, less the cost of
(b)) from taking into account the character, size of the building, its equipment, the position of the
and marketability, the water tank and pond and the taking into account of their function,
(c)), from a technical or moral wear of the construction,
(d)) from taking into account the price of the machine or other device,
If it is not registered in the land register reservation, that the machine is not
the property of the owner of the immovable property.
(2) the base price and the method of their adjustment referred to in paragraph 1 for the
the various types of structures, procedures for the measurement and calculation of structures and assessment
valuation procedures including methods of detecting and application of technical
or moral wear and tear down the Decree. At set prices, and
procedures also influences the level of price structures and relationships
on the market.
If the structure appreciates the yield in a way down the Ordinance the way
the calculation of prices, the way to determine the amount of the capitalization rate of return for a given
a period of time.
Appreciates the comparison to the construction of the way down the Decree point of view,
that is when compared to take into account.
Valuation of units
(1) on the drive that is flat, or that includes the apartment, is valued, including
share of the joint parts of immovable property, even in the case where the
located outside of the House, including a share in the immovable things that make up the
accessory House, intended for common use.
(2) on the drive that is commercial space or that includes non-residential
the space is valued, including the share of the joint parts of immovable property and
even if they are placed outside the House, including a share of the
immovable things that make up the accessories of the House intended for the common
use; non-residential space are not accessories of the apartment or common
part of the House.
(3) the price of the unit is found by the cost or comparative way.
The size of the share of the joint parts of immovable property belonging to the
the drive is found from the public list. The way they award provides
the Decree following the nature and the purpose of use of the building in which the unit
(4) the cost of accessories of immovable property that is not building its
components, such as, in particular, outdoor, wells and editing side of the building
joint use, used exclusively for the purposes of the valuation unit
a dwelling or non-residential premises in its price in the amount of
(5) the floor area of the drive you are an apartment or commercial space,
or that includes an apartment or commercial space, is the sum of all
assessment of surface of floors for individual rooms or rooms in the
space-separated part of the House and space used exclusively with them.
How to determine the area assessment sets out the Decree.
(6) the plot, which is a common part of the unit, are valued separately and
its price will be added to the price of the unit.
Subdivision of land
(1) for the purposes of the valuation of land divided into
and) building land,
b) agricultural land registered in the land registry as arable land,
Hop garden, vineyard, Garden, orchard and permanent grassland,
(c)), which are forest land forest land recorded in the land register
real estate, and non-forested land,
d) land recorded in the land register as the water surface,
e) other land that are not listed in points (a) to (d))) ^ 2).
(2) building land for the purposes of the valuation to be broken down to
and) undeveloped land,
1. registered in the land registry in the kind of land and built-up areas
2. registered in the land registry in each type of land,
that have been issued by planning, regulatory plan,
public treaty replacing the zoning or land use
the consent of the intended for development activities; If a special regulation established
the maximum permissible built-up areas, building land only
the part corresponding to the permissible limit for construction,
3. registered in the land registry in the kind of plot or garden
other areas, into a single functional unit. The single functional total
shall mean land in kind land garden or other area that
continuously linked to the land registered in the land registry in the kind of
the land surface and the courtyard of the building, with the common purpose of
their use. In a single functional unit can be even more land
kind land built-up area and the courtyard,
4. registered in the land register with the right structures,
(b) a built-up land)
1. registered in the land registry in the kind of land and built-up areas
2. registered in the land registry in kind land other areas,
that are already built,
(c) the area of land actually built) buildings regardless of logged
the status of the land register.
(3) further subdivision of land for the purposes of valuation in connection to the kind of
the land and its purpose of use provides for the Ordinance.
(4) building land for valuation purposes is not the plot, which is
only an underground or overground built-up leadership, including their
Accessories, underground structures, which is below ground level,
underground parts and accessory buildings for transport and water
the economy of netvořícími part of the building. Building land
for the purposes of the valuation of the land is not also the built-up structures without foundations,
Wells, fences, ornate walls, memorials, statues, etc.
(5) for the purposes of the valuation of the land assessed by the State referred to in
the real estate cadastre. ^ 5) when the discrepancy between the status listed in the land register
real estate and the actual status is based on the valuation of the real
The valuation of the building site
(1) building land is valued at a multiple of the acreage of the land and the prices per m2
referred to in the prices of a map published by the municipality. If there is no building land
valued at the prices of a map, they shall be a multiple of the acreage of the land and the basic price
per m 2 adjusted for the influence of the position and other influences, in particular, on the
the usefulness of land for construction or prices specified in some other way
measurement in accordance with section 2, which sets out the Decree.
(2) the price of building land map is a graphical representation of the building
land on the territory of the municipality or a part thereof at a scale of 1:5000, where appropriate, in
a more detailed scale with the posted prices. Building land in the price
the map is actually agreed the prices contained in the purchase
(3) If during the processing of the agreed price of construction price maps
the land referred to in paragraph 2 in the village of available or if it is
use, because they no longer meet the agreed level of the prices of comparable
the land on the date of drawing up the maps, the prices on the basis of the
compared to the agreed price of the same land in the village or in the
other comparable municipalities falling within the same group by the number of
the population; a group of municipalities provides for the Ordinance. When the comparison is based on the
the same purpose use, from a similar position in the village and from the same building
the availability of the land. Information on the procedures and the comparison of the municipality shall be included in the text
part of the price of the map which includes additional explanatory notes where appropriate.
For a more detailed methodology processing of price data for price map
provides for the Ordinance.
(4) If you cannot determine the price of building land referred to in paragraph 2, or
3, in the price is the price of such maps of the land does not, and the land is valued at
referred to in paragraph 1, second sentence.
(5) the proposal price maps of building land or the municipality shall submit the changes
before the release of the Ministry of finance for an opinion. The municipality shall send
Ordinance at the same time with her announcement of the Ministry of finance for publication
in a journal.
(6) at the end of each calendar year is generally a binding Ordinance
Supplement price maps of the new price of building land. A change in
the agreed price, the purpose of use or building used land, the
the new price of the land in the manner referred to in paragraph 2 or 3. How to apply
in accordance with paragraph 5.
(7) the municipality look free of charge to the price map of land held
that municipality to anyone who so requests.
(8) to the price of the land identified under paragraph 1 plus the cost of construction,
where appropriate, of the structures that are part of it. The building, which is
part of the land, on several grounds, be awarded to the price of the land,
that is přestavkem. How to determine the amount of intangible assets shall establish
(9) to the price of the land identified under paragraph 1, plus the price of permanent
Valuation of agricultural land
(1) agricultural parcel is valued at the specified price yield way
According to bonitovaných the soil of organic units.
(2) the base price of the agricultural parcels and their adjustment reflecting the impact
position, and other influences, in particular, on the utilization of land for
agricultural production, such as natural or technical barriers and
the announcement of the specially protected territories, ^ 11) lays down the Decree.
The valuation of the forest land
(1) Forest land ^ 12) commends the yield and comparative manner
According to the prevailing across the forest file types.
(2) the basic price of forest land and their adjustment to the rate category
forests ^ 13) and other influences acting on the utilization of forest land provides
section 13 of the
The valuation of the land areas of water and other land
Land of water bodies and other land is valued at the prices laid down by the
Part the third
A breakdown of permanent crops
For the purposes of the valuation of the permanent stands divided into
and) forest stands, ^ 14)
b) fruit trees,
(c)), and the hop vine, grape
d) ornamental plants.
Valuation of forest cover
(1) forest cover is valued at cost and yield way. This is based on
from groups of forest tree species according to their representation in the forest,
age, credible degrees, obmýtí and zakmenění.
(2) how to determine the base prices of forest stands and their preparation
expressing the category of forest economic shape of the forest, the degree of damage
sorting the vegetation cover, and other influences that Act on the production
wood, down the Decree.
(3) valuation based on the data contained in the forest
binding of the substrate processed according to specific rules. ^ 15) if the
This base is processed or the information therein do not match
the fact it is found the necessary information according to the fact.
section 16 of the
Valuation of fruit trees, vine and hop vines and ornamental plants
(1) fruit trees, vines and hop vines are valued yield way
by type of tree species, their age, shape or manner of establishing the growing
their stand. The price of wine and vine of hops contain price vineyards
and hop gardens.
(2) ornamental plants are valued at cost.
(3) basic prices referred to in paragraphs 1 and 2 and their adjustment to expressing
in particular, the State of health of crops, the degree of damage, their economic
durability and price of vineyards and hop down the Decree.
Part the fourth
Rights to immovable things
The valuation of the rights of the construction
(1) the right of the building is valued on the basis of the annual yield way
the benefits of continued use with application of the law, which expires by the year award
until the demise of the law. The Decree provides for the method of calculation.
(2) for the right to build the awards with abusive construction, construction law
fix, finds the annual benefit of the parcel or part of a loaded
This law. The annual benefit is multiplied by the number of years of continued use rights,
but not more than five.
(3) For the right to build the award established by the building construction law
fix, the annual benefit as a proportion of the total finds observed prices
round-trips to the land, or any part thereof, and the observed prices of buildings, and
the total duration of rights.
(4) the Awards referred to in paragraphs 2 and 3 shall not apply, if the law construction
established for payment or if Awards rights to determine the contract or
the decision of the competent authority, and if there is no consideration of more than one third of the
lower than the annual benefit established pursuant to paragraph 2 or paragraph 3.
(1) the Ministry shall be valued on the basis of the annual yield way benefit
taking into account the degree of limitation of servitude of the usual price.
(2) the award referred to in paragraph 1 shall not apply if it can be to determine the annual
benefit from the Treaty or from a decision of the competent authority when
creation of the Ministry was the annual benefit from this burden and if it is not listed on the
more than one third lower than the usual price.
(3) the annual benefit under paragraphs 1 and 2 are multiplied by the number of years of use
law, but not more than five.
(4) if the law of a person at the time of her life, the
ten times that of the annual benefit.
(5) if the price of the figure under the previous paragraphs, the right to
uniformly the amount of $ 10,000.
(6) the real burden or the right of the redeemable of the Ministry shall be valued at
the amount of the refund referred to in the contract or in the decision of the competent authority.
Are referred to in the contract only real burdens or conditions of purchase
the abolition of the Ministry for adequate compensation, the compensation shall be calculated in accordance with
given the conditions at the measurement date.
(7) the right to set up differently than the material burden of Ministry, or similar
the real proof is valued in accordance with paragraphs 1 to 6.
THE HEAD OF THE THIRD
The valuation of property rights arising out of industrial rights and rights to
indications and technical knowledge, some of the property rights
related to copyright and the rights of the maker of the database
(1) the economic rights that are the content of industrial property rights and rights of ^ 16) on
Mark ^ 17) or resulting from the use of, and the production of technical and
business knowledge (know-how), property rights, which are the content of the rights
related to copyright, with the exception of the rights of performers, and
the property rights of the maker of the database ^ 17a) is valued at yield
in a way, as the sum of the discounted future net annual
the proceeds arising from the use of these rights from the date of the award. Way
discounting the Decree lays down, with taking into account the degree of obsolescence.
(2) the annual net revenue use is found
a) contracts for the use of the rights (for example, license agreement) applicable on the day of
(b)) for the last calendar by year in the period of five
years prior to the year of the award, if you cannot find it by the letter
(3) the number of years of use
and) is found from the treaties, but not in the amount referred to in subparagraph (b)), (c)), or
(b)) shall be five years for industrial property rights and the production and technical and commercial
knowledge and ten years for the rights to the designation in the case that cannot be detected
the number of years under (a)),
(c) the relevant rights) is related to copyright such
the number of years remaining until the end of the duration of such rights in accordance with
the Copyright Act, in the event that you cannot find the number of years referred to in point (a)
(d)), the maker of the database on the rights of the number of years remaining until the
their 15-year duration of such rights, in the case that cannot be
determine the number of years under (a)).
(4) if the law cannot be a variety of reasons, including the fact that it has not been used,
appreciate in accordance with paragraphs 1 to 3, or if the price is determined in accordance with paragraphs 1
up to 3 disproportionately higher or lower than the usual price, they shall be entitled to
the price of the usual.
(5) property rights copyright and property rights of performers as
non-transferable rights to Los Angeles.
The valuation of securities traded on a regulated market, foreign
regulated market or foreign markets similar to the regulated market
and domestic or foreign), traded on a regulated market, 19) ^ ^
valued at the closing exchange rate published by the regulated market at the date of valuation,
and if the
1. date of valuation has not been in the securities traded on a regulated market,
They shall be the last the final exchange rate published by the regulated market in
period prior to 30 days before the date of the award,
2. not a security traded on a regulated market at the measurement date, and
not even traded in this market in the period prior to 30 days
prior to the date of valuation, will appreciate the lowest achieved the final odds
published in the same period on another transfer point in the Czech
(b)), domestic or foreign, traded only on foreign
regulated market ^ 20) or foreign market similar to the regulated market
will appreciate if the securities
1. is traded on a foreign regulated market or foreign markets
similar to a regulated market in the State of the registered office of the issuer, the final odds
published in this market at the measurement date, and if not available, will appreciate the
the last time the final exchange rate published by in this market in the period
referred to in point (a)),
2. not traded on a foreign regulated market or foreign markets
similar to a regulated market in the State of the registered office of the issuer, the last
the final exchange rate published by the foreign regulated market or
foreign market similar to a regulated market in the period referred to in subparagraph (a)
and) in the State in which the securities admitted to trading on the
market; If it was on the same day announced a course on the market in more States,
They shall be the lowest published the final rate.
(2) the procedure referred to in paragraph 1 (b). (b)), point 2, shall apply as a priority
the course announced by the Ministry of finance markets intended measures after
the agreement with the Czech National Bank. Rate securities in foreign currency
the foreign exchange market is converted using the exchange rate Czech National Bank prevailing at the date of
Awards. For currency conversion, which are not included in the quotation of the ticket
The Czech National Bank, the rate of the U.S. dollar to that currency
announced by the Central Bank of the State with this currency.
(3) if the rate of the security referred to in paragraph 1 in
during the 30 days before the date of the award at any market, appreciated securities
pursuant to section 20.
The valuation of securities not dealt in on a regulated European market
or foreign market similar to the regulated market and securities
not admitted to trading on these markets
(1) securities that are not traded on a regulated European
market and on foreign markets similar to the regulated market and securities
papers that were not admitted to trading on these markets, are valued
and) shares and mutual fund shares of closed mutual funds shares in which
the numerator is the equity or closed joint-stock company
mutual fund, according to the financial statements for the previous financial period, if the
not proven other value equity, and in the denominator, the number of
of the outstanding shares or participation certificates, converted to the same emission
the value of the,
(b)) with an attached coupon bonds determining yield or the method of determining
the proceeds of the nominal value, including interest, on which the owner on the date of
the valuation of the right. taking into account the other expected income, if
You can appreciate, if special circumstances justify a price higher or
c) bonds for which interest income is determined by the difference between
nominal value and IPO, nominal value less
a proportion of the difference between the average emission rate and the nominal
value to maturity, where special circumstances do not justify price
higher or lower. Dilute an aliquot portion under the preceding sentence shall be determined as a proportion of
the number of days from the date of the award until the date of maturity of the bond, and the total time
the maturity of the bond specified in days,
(d) the nominal value of the Bill), to which they are exposed, a bill of Exchange
bearing the interest clause nominal value, including interest on
which was the owner a bill of Exchange on the date of valuation, the law did not justify the
the particular circumstances of the price higher or lower,
(e)) the units of mutual funds amount to pay
the issuer of a participation certificate is returned at the measurement date, corresponding to the value
the proportion of the share certificate to own assets in the mutual fund, reduced in
obligations of mutual fund. The value of the share certificate may be reduced by
the reduction referred to in the Statute of an open mutual fund applied when
refund of the share certificate. If the issuer on the day of valuation of non-reimbursable
refund of the share certificate, participation certificate is the last price
It was cashed upon return of such share certificate,
f) interim certificates the amount corresponding to the value of the paid deposit, including
the share premium to date of valuation,
g) securities expressing the right to delivery of goods the price of this item
established under this Act;
h) other securities price common.
(2) the interest and dividends to the prices of securities include reduced tax
income if it is levied by deduction according to the special tax rate.
(3) securities that are well-tended, are valued
the price of the usual.
Valuation of means of payment and payment cards, securities and deposits
(1) a valid means of payment and cenina is valued at nominal value,
to which are added, unless it is an award-winning securities pursuant to section 20.
(2) deposits with banks are stated at their nominal value, to which shall be added, with the
plus interest to the date of valuation. Interest in the prices include less
income tax, if levied by deduction under special is the tax rate.
(3) funds in a foreign currency shall be converted into sterling
the foreign exchange market rate of the Czech National Bank prevailing on the date of valuation. For
conversion of currencies which are not included in the quotation of the Czech national ticket
the Bank, with the rate of the U.S. dollar to the center of the currency declared
the Central Bank of the State with this currency.
(4) payment card is valued at nominal value, which is
reduced by the amount to be drawn down at the measurement date.
Valuation of receivables and debts, claims of life insurance and
supplementary pension insurance with State contribution
(1) a financial receivable and cash debt is valued at nominal value,
If special circumstances justify, arising in particular from the decision
the Court, the price is higher or lower. Other receivables and debts are valued at
methods referred to in this act according to the nature of the subject of the claim and the
(2) claims of life insurance (in addition to supplementary pension schemes,
State contribution) are valued at the amount which would be payable in the
benefits under the insurance contract on the date of the award or, if it does not exclude
the amount of the contract, which would correspond to the amount of the surrender value at the measurement date.
(3) the Claims of the supplementary pension insurance with State contribution is valued
amount that would have been paid in the provision of benefits in accordance with the Treaty on the
This additional insurance on the date of valuation.
Article 23 of the
The valuation of shares in commercial corporations
The valuation of the share or a share of the settlement of a shareholder shall be treated
According to the law on commercial corporations.
The valuation of the business establishment
(1) a commercial establishment or part thereof (hereinafter referred to as "the race") is valued at the sum of the
prices of individual types of assets specified under this Act reduced by
(2) if so provided by Ordinance, appreciates the plant yield in a way
where appropriate, its combination of award referred to in paragraph 1.
(3) the valuation of the plant yield way shall be determined as the sum of
the discounted future net annual yields of the plant. How to discover
These revenues and discounting down the Decree.
(4) if it is in the sale of the plant agreed price is higher than price referred to in
paragraph 1 or 2, they shall be the race price agreed. The difference between the
the agreed price and the price discovered is considered the price of a good reputation
AMENDMENT of the ACT No. 526/1990 Coll., on prices, AS AMENDED by Act No. 135/1994 Coll.
Act No. 526/1990 Coll., on prices, as amended by Act No. 135/1994 Coll.,
be amended as follows:
§ 1 (1). 2 including note No. 1):
"(2) the price is the amount of money
and when you purchase) and the sale of goods under sections 2 to 13, or
(b)) determined in accordance with the specific rules "^ 1") for purposes other than for sale.
1) Act No. 151/1997 Coll., on the valuation of assets and amending certain
laws (law on the valuation of the assets). ".
AMENDMENT of the ACT of the CZECH NATIONAL COUNCIL No. 266/1991 Coll., on the SCOPE of the AUTHORITIES
The UNITED STATES in the areas of prices, AS AMENDED by Act No. 135/1994 Coll.
The Czech National Council Act No. 266/1991 Coll., on the scope of the authorities of the United
States in the field of prices, as amended by Act No. 135/1994 Coll., is amended
1. In article 2 (2). 2 (b)) deleted, marking the letter a) is deleted and the
at the end of the comma is replaced by a dot.
2. In section 4A(1). 1, point (d) deleted) and at the end of subparagraph (c)) with a comma
is replaced by a dot.
section 27 of the
AMENDMENT of Act No. 553/1991 Coll. on COURT FEES, AS AMENDED by
The Czech National Council Act No. 553/1991 Coll. on court fees in
amended by Act of the Czech National Council No. 271/1992 Coll., Act No. 273/1994
Coll., Act No. 36/1995 Coll., Act No. 118/1995 Coll. and Act No. 160/1995
Coll., is amended as follows:
1. In article 6 (1). 1, first sentence, the words "specific provisions" shall be replaced by
the words "specific rules" and the second sentence is deleted.
2. Note 2):
"2) Act No. 151/1997 Coll., on the valuation of assets and amending certain
laws (law on the valuation of the assets). ".
AMENDMENT of the ACT of the CZECH NATIONAL COUNCIL No. 368/1992 Coll., on administrative
FEES, AS AMENDED
The Czech National Council Act No. 368/1992 Coll., on administrative fees, in
the text of the Czech National Council Act No. 10/1993 Coll., Act No. 72/1994 Coll.
Act No. 85/1994 Coll., Act No. 273/1994 Coll., Act No. 36/1995 Coll.
Act No. 118/1995 Coll., Act No. 160/1995 Coll. and Act No. 301/1995
Coll., is amended as follows:
1. in § 5 para. 1, the second sentence shall be deleted.
2. Note 2):
"2) Act No. 151/1997 Coll., on the valuation of assets and amending certain
laws (law on the valuation of the assets). ".
AMENDMENT of the ACT of the CZECH NATIONAL COUNCIL No. 586/1992 Coll., on income tax, in the
The Czech National Council Act No. 586/1992 Coll., on income taxes, as amended by
the Czech National Council Act No. 35/1993 Coll., Act No. 96/1993 Coll., Act
No 157/1993 Coll., Act No. 196/1993 Coll., Act No. 323/1993 Coll., Act
No. 42/1994 Coll., Act No. 85/1994 Coll., Act No. 114/1994 Coll., Act
No 259/1994 Coll., Act No. 32/1995 Coll., Act No. 87/1995 Coll., Act
No. 118/1995 Coll., Act No. 152/1995 Coll., Act No. 247/1995 Coll., Act
No. 314/1996 Coll. and Act No. 18/1997 Coll., is amended as follows:
1. section 3 (2). 3 including note No. 1a) is inserted:
"(3) the non-monetary income shall be valued in accordance with the specific rules, ^ 1a) if
This law provides otherwise.
1A) Act No. 151/1997 Coll., on the valuation of assets and amending certain
laws (law on the valuation of the assets). ".
2. In section 10, paragraph 1. 5, the words "its normal price at the place and time of its
the acquisition "shall be replaced by" price according to a special regulation ^ 1a) ".
3. in paragraph 2 of article 23. 6 the first sentence reads as follows:
"For revenue is considered as cash and non-cash transactions
the award-winning according to specific rules, or ^ 1a) If this law does not
otherwise; Meanwhile, the income obtained shall be considered, for the purposes of the Act by
Similarly, as the revenue generated by selling. ".
4. in section 29 para. 1 (b). (d)), the words "specific provisions or judicial
the appraiser shall be replaced by the specific rules ^ 1a) "and
the words "If that price cannot be determined by the specific provisions".
TRANSITIONAL AND FINAL PROVISIONS
(1) the Ministry of finance will issue a decree to implement section 3 to 13, § 15 to
16A and section 17 and section 24 and to award some of movable assets and services.
(2) the municipality may, in the extent and under the conditions referred to in paragraph 10 to set general
a binding Decree the price of building land in price charts. For this
the purpose of the seller in the sale of building land shall send to the municipality in whose
the territory of the land is located, and only in the cases and under the conditions laid down
generally, a binding Ordinance, information on its transaction price per m2,
parcelním number, and the name of the cadastral territory.
(3) the tax authorities collect tax writings contained data on the
prices determined in the valuation of immovable property and prices agreed
for these intangible assets in the event of a sale. Financial authorities
shall transmit the data the Ministry of finance and Czech Statistical Office.
The provisions of this law shall apply in the event of expropriation, only if
the international treaty on the protection of investment, which is the Czech Republic
bound provides otherwise.
If it is subject to inheritance tax, gift tax, and transfer tax
real estate the fact that occurred before the effective date of this Act,
proceed according to the law effective at the time when this fact
The effectiveness of the law
This Act shall take effect on 1 January 2000. January 1, 1998.
Zeman in r.
Havel, v. r.
1) § 18 para. 2 of Act No. 248/1992 Coll., on investment companies and
§ 5 para. 2 of the Act No. 337/1992 Coll., on real estate tax, as amended by
Act No. 242/1994 Coll.
section 33 of Act No. 42/1994 Coll. on supplementary pension insurance with State
contribution and on changes of some acts related to its introduction.
§ 2 (2). 1 and 3 of the Decree of the Federal Ministry of finance regulation No 122/1984
Coll. on compensation when expropriation of buildings, land, crops and the rights to them.
section 3 of the Decree of the Ministry of Justice of the CZECH REPUBLIC No. 606/1992 Coll., on rewards
notaries public and administrators heritage.
sections 2, 4 to 9 of the Decree of the Ministry of agriculture no. 81/1996 Coll., on the way
the calculation of the amount of the loss or damage caused to the production features of the forest.
2) Act No. 526/1990 Coll., on prices, as amended by Act No. 135/1994 Coll.
3) Eg. sections 24 to 26 of Act No. 563/1991 Coll., on accounting, regulation
the Government of the CZECH REPUBLIC No. 20/1992 Coll., laying down the method for calculating the amount of the refund
for the living and the dead inventory and supplies, as amended by regulation of the Government No.
57/1993 Coll., section 5 (3). 1 of the law No. 338/1992 Coll., as amended by Act No.
315/1993 SB., § 24, § 29 para. 1 (b). ) to c) of Act No. 586/1992
Coll., on income taxes, as amended, Decree
The Ministry of Finance No. 224/1996 Coll., on the calculation of the value of the securities
in the assets in the mutual fund or property investment fund.
4) Act No. 92/1991 Coll., on conditions for the transfer of property to the State on the other
persons, as amended.
§ 11 and 28 of the Act No. 229/1991 regulating ownership of land
and other agricultural property as amended by later regulations.
5) Act No. 265/1992 Coll., on the ownership and other rights in the
real estate law, as amended.
§ 3 para. 3 Decree of the Czech Office of land measurements and the dimensions of its no.
190/1996 Coll., implementing Act No. 265/1992 Coll., on the minutes
ownership and other rights in rem in immovable property, as amended by Act No.
210/1993 Coll. and Act No. 90/1996 Coll., and act of the Czech National Council.
344/1992 Coll., on the Czech Republic's land (land registry
Act), as amended by law No. 89/1996 Coll.
6) § 85 and 104 of Act No. 50/1976 Coll. on territorial planning and building
Code (the building Act).
7) Eg. section 2 (a). f) of Act No. 72/1994 Coll., to regulate certain
co-ownership to buildings and certain ownership relationships to flats and
non-residential spaces, and complement some laws (law on ownership
11) section 18 and 19 of Act No. 138/1973 Coll. on waters (Water Act). § 14
Act No. 114/1992 Coll., on nature and landscape protection.
12) Annex No. 1 code 10 Decree the Czech Office of land measurements and
the land-no 190/1996 Coll.
section 1 of the Decree of the Ministry of agriculture no. 85/1996 Coll., on forest
13) § 6-10 of law no 289/1995 Coll., on forests, and amending and supplementing
Some laws (forest law).
14) § 2 (b). (c)) Law No 289/1995 Coll.
15) § 24 to 27 of Act No 288/1995 Coll.
16) e.g. Act No. 132/1989 Coll., on the protection of rights to new varieties of plants
and breeds of animals, as amended by Act No. 93/1996 Coll., Act No. 527/1990
Coll., on inventions, industrial designs and rationalization proposals, in
amended by Act No. 519/1991 Coll., Decree of the Ministry of health of the CR No.
331/1991 Coll., on certificates to new methods of prevention, diagnosis
diseases and healing people, Act No. 529/1991 Coll., on the protection of topographies
semiconductor products, law No. 478/1992 Coll. on utility models.
17) Eg. Law No. 159/1973 Coll., on the protection of designations of origin of products,
Act No. 137/1995 Coll. on trademarks, the rights arising from the
trade name in accordance with section 8 and following of the commercial code.
17A) Act No. 121/2000 Coll. on copyright, rights related
to copyright and on the amendment of certain laws (Copyright Act).
19) § 55 para. 1 of Act No. 256/2004 Coll., on capital
market, as amended by Act No. 230/2008 Sb.
20) § 55 para. 3 of Act No. 256/2004 Coll., as amended by Act No. 230/2008
Coll. and Act No. 188/2011 Sb.
for example, paragraph 26), 10 and 11 of Act No. 50/1976 Coll., on urban planning
building code (the building Act), as amended by Act No. 265/1992 Coll. and section
43 of Act No. 183/2006 Coll., as amended by Act No. 350/2012 Sb.