The Implementation Of Act No. 378/1919 Sb., On The Reporting Of The Lease And Tenancy

Original Language Title: provedení zák.č.378/1919 Sb., o ohlašování nájmu a pachtu

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432/1919 Sb..


the Government of the Czechoslovak Republic

of 30 March 2004. July 1919

to implementation of the law of 25 June. June 1919, no. 378 Coll. and laying

modifying the reporting of lease and lease and rental contracts and fee


Under section 9 of the Act directs that this overhead:

§ 1.

Every owner (after the case of his agent) of the property rented or

leased to whether in whole or in part, either orally or in writing, shall

is not administer until the end of August 1919, the tax administration, the appropriate due

on this property, a detailed list of all of its tenants, with regard to the

pachtýřů, according to the State on day 1. August 1919.

If it affects the subject pachtovní agreement within the perimeter of the several taxing administrations,

Let there be filed a list of the one by the tax administration, in which the perimeter of it management

rented (rented) real estate, and is not a separate administration in the

territory of the country, so for the tax administration, in whose district is the largest

the second part of the real estate, tax administrations, however, let it be notified (in the same

the time limit), the tax administration of the prescribed list of tenants (pachtýřů) was

sent to you. Co-owners shall be liable for the timely submission of the integral by hand

the correct list.

In the list, so be it:

and the owner of the real property;) If more owners, that is, at the same time their

shares. It is for the use of real estate to another person, be it in the list

indicated whether or not her name, profession, place of residence and nationality.

If this is about the digs (podpacht), be it next to the owner listed the tenant

(sharecropper), real estate (business) after the case part gives to the


b) tenant (sharecropper) when lodging houses (podpachtech) a subtenant


(c)) the subject of the leasehold (propachtovaný) and its accessories, whether it was

This propachtováno with real estate or separately; at the same time so be it it

indicate in what matters and where it is located;

(d)) rental (pachtovní);

e) rent (rent);

f) in the case of a contract concluded in writing and duly paid prior to the

on 1 January 2004. August 1919 at the charging data record (and number),

under which the charging happens. Party is liable to the Charter that official

When asked, předložiti;

(g)) if some tenants (sharecropping) renters (podpachtýře),

be it in the event the owner of the real estate (trades) in note

the fact this is given, if the owner is unknown.

§ 2.

Propachtovateli trades or other similar permissions (rights of water,

hunting grounds, mining, public benefits, etc.) It is for the same obligation

notification within the meaning of section 1 of this regulation, when lodging houses (podpachtech)

who real estate (after the case of a part of her) or business gave to

subletting or podpachtu.

§ 3.

Rent (rent), with regard to the podnájemné (podpachtovné), so be it

as a rule, the annual amount indicated, at the same time then indicate in which

the time limits is due. If no rent (rent), the part of the

the cash amount payable agreed, within certain time limits, but in the

other benefits, such benefits as far as possible be specified and

at the same time.

If consideration for the lease (leasing), or part of it from non-monetary

remittances, the venue and other payable either at once or in other

regular or irregular periods, let it be noted that the time

lease (past and future) such arrangements is concerned, what

part of this irregular payment had already been settled (and this when, after the event, even if

how), and what the deadline is for the remainder.

§ 4.

If the remuneration is also on other subjects than on those that are

listed in the Act, it marked the total remuneration and allowance

These other items (with regard to the work and the venue), to which the law

This does not apply. This also applies particularly to rent apartments to diet

or other zaopatřením, of pensích, the hiring of summer and below. temporary apartments.

§ 5.

The list serves in triplicate according to prescribed formulas in the apartment

homes generally for each House separately, if it is not a

rent more houses the only tenant on the basis of a single contract.

For smaller objects, especially when pachtech can be beheld more

pachtýřů in one list, in particular where the leasing of land (only without

buildings and accessories) by specifying the acreage. Hired by the real estate

Let there be precisely identified as far as possible from the library, parcelního

number, acreage, a kind of culture, etc. If the puppet land

propachtovány and buildings, be listed.

If any contract was subject to no longer charge (according to Sáenz. pol 66/25

the item charge. Cust. of the 9. February 1850, no.50.), so be it (i listed

Office), if that fee was meted out, and if the fee was drafted in

kolcích, in which the Charter is a duty stamp where the (who) is found, and

for which period of time the contract is valid.

The Financial Secretary is hereby authorized to do changes on the samples as necessary

time and individual groups of smluvníků and articles.

§ 6.

If a tax administration has no formal errors, in respect of a copy of the

the list and return it to the side, which is then used for the license, if you

the reporting obligation fulfilled. The second copy, also stvrzený, send

the financial (poplatkovému) Office of an authorized ku adoption fee

acts relating to this subject, the third copy leaves the tax

for the purposes of the administration of the tax for themselves.

The same procedure should be ohlášce and long life of the new hire or changes according to § 2.

the law. In the ohlášce let it be pointed out that item (notice to the list

tenants, or pachtýřů), according to section 1 of this regulation, as regards the

the previous statement of fees.

If the entire rental ratio, let there be filed for the item in the new

a list of.

§ 7.

Posavadní obligation to submission of returns for the tax assessment apartment in

two-year periods (apartment), with regard to the annual

(in other places), remains unaffected by the law, as well as

the obligation regarding recovery of them apartments and uprázdněných

rent. However, it will do enough to report for the purpose of set of charges and to

Dani apartment in tax administration in three identical copies of a single administration.

These ohlášek shall be a copy of the declaration according to § 6 of this regulation

retained by the tax administration that when the tax assessment will examine the apartment

the basis of the accuracy afforded by the rent.

§ 8.

If the number of rent or rents, its arrears or jinaká

refund at the place of the rent agreed by the Court, of its own motion to

the přihlížeti, if the lease (pachtovní) the treaty properly (§ 1 and 2

the Act) reported.

The applicant's licence to him copies of the vykaž return (section 1-6 of this

Regulation) in the application or at the latest during the first year; otherwise, either the action

According to § 4 of law rejected. Excluded are cases in which, pursuant to section 14

This regulation the obligation are not applicable.

If the ohláška presented an action immediately, the Court shall invite the applicant to

the first year it presented (section 183, no. 2 c. l. s., § 204, no. 2.

article. 1 of 1911).

Confirmation of the tax administration on a copy of the submitted party that ohláška

been done, just for the proof of actionability.

§ 9.

Fee worked immediately with no official assessment at the same time with

by submitting the prescribed licence (section 5 of the Act) in triplicate made out for

the competent tax authority; in Prague, Brno and Pilsen in fees

the authority, after the case at the box office of the authority it allocated.

The statement, which you can administer the neb zaslati post, personally has obsahovati:

1. the owner (user) of the property or business, and in the case of

or podpacht, i.e., digs the address of the person who gives or the right thing to

lodging (podpachtu);

2. the lessee (pachtýře), with regard to the subtenant (podpachtýře), and according to the

options in the same order as in the list according to section 1 of this regulation;

3. the subject of the lease (leasing), as regards the lodging (podpachtu), if

is not exempted from licence (section 6 of the Act and section 14 of this Regulation);

4. rent (rent), with regard to the podnájemné (podpachtovné), in

the same breakdown as in the list according to section 1, 3 and 4 of this regulation,

for the period for which the statement is served.

For a statement that the rear half-year period. The first report shall therefore

on 1 May 2004. February 1920. The Minister of finance is, however, entitled to according to the period

needs měniti.

For this period, the party itself will calculate rent (rent) due to the

both in money and in kind benefits in respect of each

lease (leasing) separately, and out of the aggregate price of the rent payable for the items,

to sum up-aligned evenly divisible by 10, and will take a charge

along with the statement no later than 14 days after the expiry of the period for which the statement is


§ 10.

The basis for calculating the fee consists of an amount attributable to the period

from the initial contract (not paid) rent.

For benefits payable at the same time, within the time limits of irregular neb are different from

the time limits of the rent payable in cash, the amount for each

reported period according to their maturity, with regard to the implementation of the work

(the venue).

If the tax authority does not agree with the valuation of benefits in-kind or with

the layout of the total remuneration payable on items and nepoplatné, examined

price according to the regulations of the fee.

The tax office is authorized in the cases worthy of special attention,

namely, in which blocks of defences had never been written off for tax,

sleviti fee in respect of the amount of unpaid or evasion from another


§ 11.

One copy of the statement, stvrzený Office, returns (after a review of the

the basis of the ohlášek), the second side of the stored data in súčtovacími leaves

files kept by the register for each party in particular; the third copy of the

be sent to the competent tax administration.

If it is not in the period compared with the previous to make any changes in the

individual leases (pachtech), the odpadnouti submission of the statement, and

the party, citing the previous statement may zapraviti fee

the same amount.

§ 12.

Duty fee and the amount of the fee is no matter, if it was about

the ratio of rental (pachtovním) drafted the Charter, and in how many counterparts.

However, if the contract was sdělána before 1 May 2004. August 1919 and also properly

charge, eliminates the poplatnost according to section 5 of the Act for the period during which the

the agreement unchanged will apply.

When you change the poplatným becomes merely the difference in rent (pachtovném)

with regard to the extension of the period of lease (pachtovní).

Properly toll leases (pachtů) Needless to say, therefore, can be interpreted to reports according to

section 5 of the Act, but also those which are excluded from the force.

Enforcement of fee-based of rent (rents) in the form of any is

simply charge.

§ 13.

In the case of rental or leasing goods or rights belonging to the State of the neb to other

persons exempted from the fee required is, but according to § 1 and 2

law administration leased (leased) things or rights. To the payment of

the fee is required to the second Contracting Party, if it does not enjoy myself

exemption from the fee.

§ 14.

Exempted are:

A. from seed and fees:

and) rents or pachta (sub-leases and podpachty) up to the annual 240 K,

If they will cover the whole buildings, land or rights, and if one owner

It does not have such individually leased (specifying) real estate more

than 5, or if in one building are not more than 2 tenants, and none of the

they do not pay rent over 240 K;

(b)) recruitment into lodgings apartment with a diet, or entire zaopatřením;

(c) the sub-leases, 600) to a year;

(d) the adoption of salary noclehářů) maximum weekly;

e) rentals (podpronájmy) belonging to the exercise of trades hotel and etc.,

If this is not a period longer than 14 days;

f) rents (and changes) for a spa or summer and below. temporary stay

not more than 14 days, and if it is longer, unless the rent for the whole stay above 100

According to, if you've already lit. and it's not exemption from licence) and rents

Spa guests sent to the social insurance institution cost.

B. from the fee (not also reporting) obligations on-quite apart from the

cases referred to under lit. A.-the individual rents (pachta) to 240 K

a year at all.

The Finance Ministry of the right is the right to měniti of the amount

exempted from the fee, or by licence, due to changes in the prices of

rental, povoliti, tenancies exemption in cases

worthy of special attention.

§ 15.

Who correctly and properly reports with regard to the amounts under these regulations

rent (rent), will not be prosecuted for his pretence for the period of the past,

If the criminal proceedings for withholding such was already started.

§ 76h

This Regulation shall come into force on 1 January 2000. August 1919 and perform its

It is for the Ministers of finance and justice.

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