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:
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.
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.
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.
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.
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.
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.
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.
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.
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
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
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
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
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
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.
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
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.
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.
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.
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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