65/2000 Sb.
LAW
of 24 July 2003. February 2000,
amending Act No. 337/1992 Coll., on real estate tax, as amended by
amended
Parliament has passed the following Act of the United States:
Article. (I)
Act No. 337/1992 Coll., on real estate tax, as amended by Act No.
315/1993 Coll., Act No. 249/1994 Coll. and Act No. 247/1995 Coll., is amended
as follows:
1. In article 3, paragraph 3. 2, after the word "converted" the words "in accordance with
special legal regulation ".
2. in article 3, paragraph 4, including footnote 5a):
"(4) in order to land ownership or the right of hospodaření4) more
bodies or if it established the right of permanent užívání5) more
bodies, these operators are required to pay taxes jointly and severally.
In cases where ownership of land is derived from
ownership of an apartment or nebytovému space, ^ 5a) that are recorded in the
the land register, tax payers are obliged to pay tax together
and severally liable of the co-ownership share on the property that corresponds to the
spoluvlastnickému share of the common parts of the building.
5A) for example, 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), as amended. ".
3. in article 3, paragraph 5 shall be deleted.
4. In section 4, paragraph 4. 1 (b)):
"(b)) of land owned by the municipality in whose territory the
are located ".
5. In section 4, paragraph 4. 1 (b). (d)) after the word "converted" the words "in accordance with
special legislation "and the words" if they are not rented out, "
shall be deleted.
6. In paragraph 4, at the end of paragraph 1, the period is replaced by a comma and the following
the letter r) including footnote No. 16 c) is added:
"r") of land owned by public universities, ^ 16 c) that are used to
the implementation of the accredited study programmes.
16 c) Act No. 111/1998 Coll., on universities and amending and supplementing
other laws (the law on universities). ".
7. in section 4, paragraph 3 is added:
"(3) the lands referred to in paragraph 1 (b). and) and (d)) shall be exempt from tax
from the land where they are not used for business or
rented; If these lands are leased to the budget or the contributory
the Organization shall be exempt, provided that they are not used to
business activities. The lands referred to in paragraph 1 (b). e) to (g)) l)
and r) are exempted from land tax, if they are not used to
business or rented. ".
8. In section 4, paragraph 4 reads:
"(4) the taxpayer of the tax claim to exemption from land
paragraph 1 (b). e) to (h)), j), k), m), (n)), p) and r) indicated in the tax
return. ".
9. in section 6 (1). 3, the word "which" shall be replaced by "which".
10. In paragraph 7, at the end of paragraph 1, the period is replaced by a comma and the following
the words including footnotes. 17a): ' flats including
the share of the common parts of the building that are recorded in the land register
nemovitostí17a) (hereinafter referred to as "the flats") or non-residential premises, including a share of
the common parts of the building that are recorded in the land register
real estate ^ 17a) (hereinafter referred to as "separate non-residential premises").
17A) § 2 (2). 1 (b). (c)) Law No 344/1992 Coll., on the land
real estate United States (Land Registry Act), as amended by Act No.
89/1996 Coll. ".
11. in section 7 (2). 2, after the word "not", the words "works in which
are apartments or a separate non-residential premises that are subject to tax
pursuant to paragraph 1.0 "and the words" public transport routes "are replaced by the
the words "construction of serving public transport".
12. in article 7, paragraph 3 is added:
"(3) Buildings serving public transport means of the construction of highways,
roads, local roads, public roads, air
the building, the construction of railways and on the runway, construction of waterways and ports, if
the use of the building to public transport, it is apparent from the decision of the competent
the Building Authority, 17), or from a previously issued decisions on the use of
construction. ".
13. section 8 including the title reads as follows:
"section 8
Tax payers
(1) the taxpayer is the owner of the building, an apartment or a separate
non-residential premises.
(2) in the case of construction or a stand-alone commercial space, with the exception of the construction
a residential house, managed the Land Fund of the Czech Republic, the Administration
State material reserves or converted according to a special legal
Regulation on the national property Fund of the Czech Republic, are taxpayers
These bodies.
(3) in the case of construction or a stand-alone commercial space, with the exception of the construction
a residential house, managed the Land Fund of the Czech Republic, the Administration
State material reserves or converted according to a special legal
Regulation on the national property Fund of the Czech Republic, which are
leased, the lessee is the taxpayer.
(4) in the case of the construction of residential house or apartment managed by the Land Fund
The United States, the administration of the State material reserves or converted according to the
special legislation on the national property Fund of the Czech Republic,
These bodies are the tax payers.
(5) If a legal person in the building, an apartment or a standalone nebytovému
space law, ^ 4) or to the established right of permanent
use ^ 5) is the holder of the rights of the taxpayer.
(6) in order for the building, dwelling or separate nebytovému area
the right of ownership, the right of economic management, ^ 4) užívání5) or the right of permanent
the right to the lease of more bodies, they are obliged to pay tax together and
severally. ".
14. in § 9 para. 1 (b)):
"(b)) of the building owned by the municipality in whose territory the
are located ".
15. in § 9 para. 1 letter d) is added:
"d) buildings, apartments and separate non-residential premises managed Land
the Fund of the United States or transferred under a special legal
Regulation on the national property Fund of the Czech Republic ".
16. in § 9 para. 1 the letter g) is added:
"(g)) for a period of 15 years starting from the year following the release of the final building approval
the decision, new construction of residential houses in the ownership of natural persons and
apartments owned by natural persons in new residential home, if
used to permanent housing owners or people close to you, ".
17. in § 9 para. 1 the letter j) is added:
"(j)) to the tax year 2002 including, apartments converted into
ownership of physical persons to ownership of the State, municipalities and cooperatives referred to in
a special legal regulation, 5a) If no additional conversion or
the transition of ownership rights to persons other than the persons loved ones ".
18. in § 9 para. 1 (b). r), the words "for heating gas, electricity
or ' are deleted.
19. in section 9, paragraph 2, the following paragraph 3 is added:
"(3) the exemption shall be subject to separate flats and also non-residential premises
to fulfil the conditions for exemption pursuant to paragraph 1. ) to c), (e)),
(f)), h), (i)) k) to (n)), p) and r), unless otherwise provided. ".
Paragraphs 3 to 8 shall become paragraphs 4 to 9.
20. in section 9, paragraph 5, reads as follows:
"(5) of the building, with the exception of residential buildings, and a separate non-residential
the premises referred to in paragraph 1 (b). and) and (d)) are exempt from the
buildings, if they are not used for business or rented;
If they are rented out or contributory organization, are
exempt, provided they are not used for business
activity. Buildings, flats or a separate non-residential premises referred to in
the provisions of paragraph 1 (b). e) and (f)) are exempt from the buildings,
If they are not used for business or rented. According to the
the provisions of paragraph 1 (b). I) shall act in a similarly housing cooperatives
According to earlier legislation known as the people's housing. ".
21. section 10 including the title reads as follows:
"§ 10
Tax base
(1) the tax base of the construction is the ground area under construction in
M2 (hereinafter referred to as "built-up area") according to State 1. January tax
period. With no vertical supporting structure plan means the area
enclosed by the projection of a building in contact with the surface of an adjacent
the land in the horizontal plane. On the construction of the vertical supporting structure is
footprint means the projection of the external cladding of the building on the land.
(2) the tax base of the apartment or from a stand-alone commercial space is
the area of floor area in m2 or amount of floor space
separate non-residential premises in the m2 by status to 1. January
tax year, multiplied by the coefficient 1.20, (hereinafter called "the revised
floor area ").".
22. section 11 including title and footnotes # 18e) reads as follows:
"section 11
The tax rate
(1) the basic rate of tax shall be
and residential houses) in ^ 18e) 1 Eur per 1 m2 of built-up area; for the other
the buildings that make up accessories to residential houses of the acreage in excess of 16
M2 built-up area 1 CZK per 1 m2 of built-up area,
(b)) for buildings for individual recreation and family home ^ 18e) used
for individual recreation 3 CZK per 1 m2 of built-up area and for buildings,
which perform a supplementary function of these structures, with the exception of the garage, $1
per 1 m2 of built-up area,
(c)) for garages which are built separately from the homes and for stand-alone
non-residential spaces used, based on the decision of the competent
the Building Authority, ^ 17) as a garage 4 Eur per 1 m2 of built-up area or
a modified floor space,
(d)) in the buildings for business and separate non-residential
spaces used, based on the decision of the competent construction
^ 17) Office for business activities,
1. used in primary agricultural production, forestry and water
economy $1 for 1 m2 of built-up area or floor
desktop,
2. used for industry, construction, transport, energy and other
agricultural production 5 CZK per 1 m2 of built-up area or modified
floor space,
3. used for other business 10 Eur per 1 m2
the built-up area or floor area,
(e)) in respect of other buildings 3 CZK per 1 m2 of built-up area,
(f)) for the apartments and commercial premises in other separate 1 Eur per 1 m2
revised floor area.
(2) the basic rate of tax for 1 m2 of built-up area buildings identified by
paragraph 1 (b). a) to (e)) will be increased by 0.75 Eur for each additional overhead
floor where the built-up area extends beyond the floor two
thirds of the built-up area. For buildings for the business activity
the basic tax rate for 1 m2 of built-up areas identified in accordance with paragraph 1
increased by 0.75 Eur for each additional floors. The first above-ground
floor of each of the components is considered to be a floor that has a floor level
or its part to 0.80 m below the lowest point of the adjacent terrain,
unless otherwise specified in the project documentation. All floors
located above the floor including dedicated attic
consider other floors.
(3) the basic rate of tax
and) referred to in paragraph 1 (b). and), and (f)), or for buildings increased by
paragraph 2 are multiplied by the coefficient assigned to individual municipalities according to the
from the last population census
0.3 in municipalities to 300 inhabitants
0.6 in the municipalities of over 300 inhabitants to 600 inhabitants
1.0 in the municipalities of over 600 residents 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 and in Františkovy Lázně,
Luhačovice, Marianske Lazne, Podebrady 4.5 and in Prague.
For each part of the municipality, the municipality may generally binding Decree
the rate is fixed for it to increase by one category or
be reduced by one to three category breakdown of the coefficients; coefficient of 4.5
the factor should be increased to 5.0,
(b)) for each type of buildings referred to in paragraph 1 (b). b) to (d)),
possibly increased in accordance with paragraph 2 and separate non-residential spaces
referred to in paragraph 1 (b). (c)), and (d)), in the whole of the village of coefficient multiplier of 1.5,
that the municipality provide generally binding Decree.
(4) in the case of buildings for individual recreation and family home ^ 18e) used
for individual recreation and for buildings, which perform an additional function to the
These buildings, with the exception of the garage, with a basic rate of tax under paragraph
1 (b). (b)), or increased in accordance with paragraph 2 shall be multiplied by a coefficient of 2.0
or, if the coefficient fixed in accordance with paragraph 3 (b). b), multiplied by the
coefficient of 2.0, if these buildings are located in national parks and
in zones I protected landscape areas proclaimed by the Special
legal regulation.
(5) a tax determined in accordance with § 10 and § 11 (1) 3 increases by $2 for each 1
m2 of floor area non-residential premises used in residential building to
business activities with the exception of primary agricultural production, or in cases
When are the reasons for this non-residential premises for the exemption under section 9 of the
of this Act.
(6) in the case of buildings and separate non-residential premises referred to in section 11 (1)
1 (b). (d)), that serves multiple purposes, the basic tax rate
corresponding to the business, which serves most of the
the above-ground part of the floor area of the building or floor space
separate non-residential premises and in the same proportion of floor areas
attributable to individual activities shall apply the appropriate rate higher.
If the structures referred to in section 11 (1) 1 (b). a), b), c) and (e))
operated business activity on the prevailing part of the floor area
the aerial parts of buildings, it shall apply the rate of tax under section 11 (1) 1 (b).
d). If it is in bytes or separate non-residential areas referred to
in section 11 (1) 1 (b). (c)), and (f)) operated the business activity on the
the prevailing part of the revised floor area, it shall apply the rate of tax
under section 11 (1) 1 (b). (d)).
18e) Decree No. 137/1998 Coll., on general technical requirements for
construction. ".
23. in section 13a of the paragraph. 1 the fifth sentence, after the words "to change" the words
"tax rates or".
24. in section 13b, paragraph 2, including footnote # 18) be deleted and
at the same time, paragraph 1 shall be abolished.
25. section 14 including the title reads as follows:
"section 14
Rounding
(1) the tax base of the land according to § 5 para. 1 and 2 is rounded up to whole
$ Up.
(2) the tax base of the structures referred to in section 10 shall be rounded up to whole m2.
(3) the land tax for individual types of land and building tax for
each of the buildings, or a summary of buildings, flats or apartments, separate summary
non-residential premises, or a summary of the separate non-residential spaces with
rounded up to whole Czk up. ".
26. in article 15, paragraph 2. 3, the words "but tax shall not be or does not apply" shall be replaced by
the words "tax is to be levied, but if not prescribed".
27. section 16, including the title reads as follows:
"section 16 of the
The validity of international treaties
The provisions of this law shall apply only if an international agreement,
the Czech Republic is bound provides otherwise. ".
Article II
Transitional and final provisions
Exemptions from the buildings because of changes to the heating system for the transition
from fossil fuels for heating systems gas or electricity in accordance with § 9
paragraph. 1 (b). r) Act No. 337/1992 Coll., as amended by Act No. 316/1993
Coll., applied before the effective date of this Act shall remain in effect.
Article. (III)
This Act shall take effect on 1 January 2000. January 1, 2001.
Klaus r.
Havel, v. r.
Zeman in r.
