The Law On The Valuation Of Assets

Original Language Title: zákon o oceňování majetku

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=45404&nr=151~2F1997~20Sb.&ft=txt

151/1997 Coll.



LAW



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: 350/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



HEAD FIRST



BASIC PROVISIONS



§ 1



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)



§ 2



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

activities.



(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



IMMOVABLE PROPERTY



Part the first



Construction



§ 3



Breakdown structures



(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,



2. units,



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



§ 4



(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

construction.



(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.



§ 5



(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

delete,



(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.



§ 6



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.



§ 7



Appreciates the comparison to the construction of the way down the Decree point of view,

that is when compared to take into account.



§ 8



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

is located.



(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

co-ownership.



(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.




Part two



Land



§ 9



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

the courtyard,



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

the courtyard,



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

State.



§ 10



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

the treaties.



(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

the Decree.



(9) to the price of the land identified under paragraph 1, plus the price of permanent

stands.



§ 11



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.



§ 12



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

the Decree.



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

by Decree.



Part the third



Permanent crops



§ 14



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.



§ 15



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



section 16a



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.



section 16b



Valuing easements



(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



PROPERTY RIGHTS



§ 17



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

Awards,



(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

and).



(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

(d))



(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)

a), and



(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.



section 18



cancelled



CHAPTER FOUR



SECURITIES



§ 19



The valuation of securities traded on a regulated market, foreign

regulated market or foreign markets similar to the regulated market



(1) securities



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

Republic,



(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.



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

as follows:



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

lower,



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.



CHAPTER FIVE



OTHER PROPERTY



section 21



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.



section 22



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

debt.



(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.



CHAPTER SIX



COMMERCIAL PLANT



section 24



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

debt prices.



(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

the race.



PART TWO



AMENDMENT of the ACT No. 526/1990 Coll., on prices, AS AMENDED by Act No. 135/1994 Coll.



§ 25



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). ".



PART THREE



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.



section 26



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

as follows:



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.



PART FOUR



cancelled



section 27 of the



cancelled



PART FIVE



AMENDMENT of Act No. 553/1991 Coll. on COURT FEES, AS AMENDED by

AMENDED



section 28



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). ".



PART SIX



cancelled



section 29



cancelled



PART SEVEN



AMENDMENT of the ACT of the CZECH NATIONAL COUNCIL No. 368/1992 Coll., on administrative

FEES, AS AMENDED



section 30



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). ".



PART EIGHT



AMENDMENT of the ACT of the CZECH NATIONAL COUNCIL No. 586/1992 Coll., on income tax, in the

AS AMENDED



section 31



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".



PART NINE



cancelled



§ 32



cancelled



PART TEN



TRANSITIONAL AND FINAL PROVISIONS



§ 33



(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.



§ 34



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.



§ 35



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

has occurred.



section 36



The effectiveness of the law



This Act shall take effect on 1 January 2000. January 1, 1998.



Zeman in r.



Havel, v. r.



Klaus r.



1) § 18 para. 2 of Act No. 248/1992 Coll., on investment companies and

investment funds.



§ 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

apartments).



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

economic planning.



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.