The New Order Of Provincial And Municipal Levy Increase Property Value

Original Language Title: new order of provincial and municipal levy increase property value

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=2126&nr=545~2F1920~20Sb.&ft=txt

545/1920 Coll. Government Regulation of the Czechoslovak Republic dated September 23, 1920, establishing the new order of the provincial and municipal levy, the increase in the value of real estate in Bohemia, Moravia and Silesia. According to the Act, dated April 9, 1920, no. 280 Coll. and n., on special measures in the field of self-government in Bohemia, Moravia and Silesia, was ordered as follows: section 1. When the transfer of property or interests in real property, situated in the territory of this order, it chooses levy capital appreciation by the following provisions: The properties are regarded as equivalent to the rights under § 298. Act. The Civil Code. paid for the immovable. Transfer within the meaning of this order comes on the day when legal proceedings even if only verbal, effecting the transfer was validly terminated with respect to which the expropriation award or judgment came into force of law. In the written contract determines the date of the last signature attached to it. If the contract is subject to official approval (approval), made the day of approval (consent) for the date of the transfer. Real estate transfer tax (interests in real property) equals its contribution to the company's assets companion, as well as the transfer of company assets that property společníkova. A change in the persons of a public company or a company with limited liability companies or companies under civil law and and change in individuals personally liable partners of a limited partnership or limited partnership with shares that have the property rovnati is a transfer of an ideal share of the property in that area, which corresponds to the ratio of participation for the exiting or entering and companion to the company's assets. Similarly, the disposal is a change in the ratio of shares of the enterprise in an unchanged in persons. Exemptions from the levy on capital appreciation. Personal. § 2. Since the benefits from the increase in value as the both's estate or interests in real property exempt: 1. the state, state enterprises and state-administered funds or subsidized; 2. Countries and funds managed by them or subsidized; 3rd districts as autonomous legal entities and their funds, municipalities and settlements regarding property that lies in their district; Additional district and local school funds, school districts and municipalities as well as public schools, if they are separate legal entities; 4th foundations and funds for tuition, the poor's funds and foundations for všeužitečné, charitable and philanthropic purposes; 5th philanthropic foundations and civil associations generally useful it to them under statutes procure cheap apartments, if members do not pay higher profit than 5 percent, and the cancellation of the deal would be the Articles of net income that is left after paying all the shareholders and the realization of assets, generally useful purposes housing; 6. the Public Social Insurance Institution; 7th person whom the exemption of duty under state contracts or in accordance with principles of international law. Persons listed as no. 1 to 7 as well as purchasers of real property (real estate shares) exempt from liability for the benefit of capital appreciation. Factual. § 3rd Since the benefits of capital appreciation are also exempt: 1. transfers if the value does not exceed 5 per cent increment the value of the acquisition; 2. Transfers forced auction; 3. Transfers of building plots after the sense of § 1 No. 4. The Act of March 30, 1920, no. 209 Coll and an. The transfers, which are not subject to levy capital appreciation. § 4th Levy capital appreciation is not subject to: 1. transfers in case of death of an heir and legatáře and transfers neúplatným legal negotiations among the living; 2. Transfers of real estate to the heirs of survivors, legatáře and persons who have a right to a hearing as part of the estate, that is, before handing the inheritance (§ 819. Act. The Civil Code); 3rd paid transfers of parents that children, whether owned, misappropriation and illegitimate, or their descendants, as well as persons with them and bundle of marital or marriage-related closing, further consideration transfers between spouses or fiancés on the condition that the marriage will be closed; Fourth inning of agricultural land for the purpose of rounding, if is in accordance with §§ 1 and 2 of the Act of March 3, 1868, no. 17 l. A., And the Act of 27 December 1899 No. 263 r. A., exempt from taxes or charges and reduced; 5th transfers it zcelení agricultural land and forests clean from foreign enclaves and rounding forest border exchange of agricultural and forest lands and to divide the common property, when such transfers are exempt from state taxes on the transfer of property under the Law of 7 June 1883 no. 92, 93 and 94 l. a., and dated April 21, 1909, no. 131 r.; 6th voluntary exchange of land for the purpose of suitable construction sites, if this is confirmed by the competent authority and the construction, if not exceed any additional cost besides the 600 K. At subsequent transfers is to transfer under no. 1 to 6 mentioned in the investigation of an increase in the value and length of tenure is viewed as if they change the tenure was not even occurred. The increase in value. § 5th The increment value is the difference between the value of the property ' unabled (interests in real property), ie the value of the transfer, which is the impetus for the assessment of the benefits and the value of the acquisition; the value of the acquisition is regarded as having and the value in the last transfer batch submission or after the sense § § 2 and 3 exempted from the levy. During the theft, which was preceded by one of the gears in § 4, no. 4 to 6, signposted, is decide the value of the land in its original form. For unabled and acquisition values are generally determined unabled and acquisition, to which is added the benefits both the reserved and burdens acquirer taken, as well as the value of other ancillary services, including the purchase price agreed, in particular, also benefit from the increase in value, he vowed if the acquirer's pay it. If one of the parties is reserved the right to vote or to certain limits determined by the volume of mutual benefits, opting for calculating benefits the maximum amount as mutual fulfillment. The value of the benefits or repetitive determines the fee pursuant to § 16 of the it Act of February 9, 1850, no.50 l. A. Who's order states explicitly takes the place of the general rate of prices at the time of acquisition or disposal. For the price (value) Accessories (§ 296. Act. Civil Code.) Was charging levies on capital appreciation disregarded. Contracts for the exchange and division of joint property. § 6th When foreign exchange contracts on real estate (share of the estate) is where the two properties located in the territory of this order, increase the value of each exchanged real estate (share of the estate) in particular, investigate and benefit thereunder be considered. The increase in property value that lies outside of this order are not considered. When converting it to divide the property that is jointly owned, is if you apply section 4, apply the provisions of analogues would § 1, para. 6. The value of the acquisition. § 7th Not if the acquisition price is securely discover, or if they are in doubt about how it conforms to the established acquisition price of the general value of the property (shares of real estate) at the time of acquisition, the vyměřující of the Office as a basis for calculating the increase in the value of examination generally value at the time of acquisition. The fact they are in this case the conditions for it to be taken as a basis the general value at the time of acquisition, the vyměřující authority decides the discretion. If it was acquired real estate forced auction price paid for the acquisition, achieve the highest bid, without prejudice to the validity of paragraph 1. If the auctioned property mortgage lender and went in vain if his whole receivable or a part thereof, and if it does not, as the basis for a general value at the time of acquisition, the acquisition value is to add demonstrable deficit, but no more than the appraised value, which when kontext compulsory auction has been detected. Sell when the property, which was bound for mortgage receivable insert vydražitelovu as the major or minor portion, counts of unfunded debt, which can be added to the high administration, according to the ratio of assessed value in the management of the auction, it is discovered after the event according to the ratio of the tax collector's appraised value (art. 222, para. 4, th ex. r.) Real liable partners simultaneously. Upon the initial transfer of real estate after the entry into force of these Regulations shall apply for its acquisition cost (value) of the price (value) at the time of the last, before the start of this order executed transfer that does not belong to the class of transfers referred to in this section 4. Once a final transfer before Jan. 1, 1903, to pay for the acquisition price of the common value on the date of January 1, 1903, unless the party that she acquired the property for consideration at a higher price; in this case, it is taken as the basis for this price. We add. § 8th The acquisition price (value) is to investigate the increase in value that the dose is subject připočítati: 1. all provable costs that alienor or his forerunners have made a lasting increase in the value of the property at the time that is taken as a basis for calculating benefits (§ 11), if not covered by other free or subsidized donating and if the subject of this cargo still on the property is located , and only up to the amount of its value at the time of alienation; 2. Five percent of the purchase prices (values) as compensation for the special issues associated with the earlier acquisition (for transfer fees, remuneration for representation, brokerage etc.). If they were at the time of calculating the increase in the value of free withdrawal of land for public roads and places it vpočítá all prior acquisition price for the remaining land. The value unabled. § 9th Not if the price is unabled safely identified or if they are in doubt about whether it corresponds to the price unabled been investigated general property value (the share of the estate) can vyměřující Office as a basis for calculating the increase in the value of a general examination of the value at the time of the theft. The fact they are in this case the conditions for it to be taken as a basis the general value at the time of the theft, the vyměřující authority decides the discretion. The price so be unabled offset compensation for the reduction in value unless it can be show that it was used to correct the damage, in which case the compensation it collide, the costs pursuant this section 8, no. 1., Chargeable. Ku price unabled also added value items, which were at the time (§ 11), from the nature of the property selected. Based, However, if the general values at the time of acquisition (§ 5, para. 5th), let the place be added to the price unabled found what the value would be at a real estate acquisition, if she had been in a state in which it is the time theft, and let him be the value taken as the basis of examination of capital appreciation. And partial alienation of property acquired as a whole and on the single alienation of real estate acquired by installments. § 1 0. disposes the If part of the file property acquired in whole investigate the acquisition price (value) attributable to the stolen part would be the ratio of its acreage acreage this entire file properties. Equally investigate the theft at the ideal ownership, the acquisition price (value) pro rata to the ownership of the acquisition price (value) of the entire property. Vpočítání in § 8 admits they have to stand in a relationship that has been taken as the basis for examination of the acquisition price. If the whole property Disposes whose real or ideal shares were acquired at different times, it happens examination dose of mandatory capital appreciation and assessment of the benefits for each of these parts separately in a way that is unabled price (value) of the entire property be divided between individual part would acreage and with ideal proportions according to the proportion of shares , and compares with an earlier acquisition cost (value) of each share. Similarly, is a počínati, If the company disposes of property in § 1, para. 6 and 7 set out and if the dose of individual shares of the real estate previously levied on changing people or the ratio of shares of the enterprise. When the uneven quality of real estate so be part of and set price determined by individual interests instead of acreage (para. 1 and 2) examination of their common values. The assessment base. § 11th For examination the increment value (sections 5-10) and the holding period is decisively content and duration zcizovacího negotiations (expropriation award judgment), under which the transfer takes place. When calculating the time of possession heaven into account the holding period prior to 1 January 1903. The increase in value according to the above-mentioned provisions examined deduct 5 percent of the price (value) acquisition (§ 7) increased and would Factor in accordance with § 8 as part of a batch exempt. The remainder is then taken as the basis for calculating benefits. The amount of the benefit. § 12th The dose of the increase in value is a percentage of the amount that was taken as the basis for calculating benefits: | 5% | at | the rise | the value of | of | 5 | It | including | It | 10% | 6% | "|" | "|" | 10 | "|" | "| 20% | 8% |" | "|" | "| 20 | "| "|" | 30% || 10% | "|" | "|" | 30 | "|" | "| 40% | 12% "| "|" | "| 40 | "| "|" | 50% || 15% | "|" | "|" | 50 | "|" | "| 75% | 18% "| "|" | "| 75 | "| "|" | 100% | 23% | "|" | "|" | 100 | "|" | "| 150% | 25% | "| "|" | "| 150% | acquisition values zoomed be added under section 8. | Determine the applicable percentage of the dose is any increase in value, including reference and part of the 5 percent dose-exempt (section 11). After the collision the benefits from capital appreciation would be higher level not dose of mandatory it remain on the increase in value is less than he would have left if the increment value does not exceed the maximum amount for the next lower level still acceptable. Dose pursuant this paragraph 1 and 2 of the calculated is reduced by 10%, for calculating doses sprinkler tenure determined for more than 10 years, and 20% of the sprinkler tenure for calculating doses determined for more than 20 years. Who pays the dose and it is guaranteed. § 13. Benefit from the increase in the value of the both the shall apply, however, if the stolen property (the property interest) in co-ownership, co-owners of all hands severally. The assessment procedure should be performed only with the both, and only the dose prescribed it to him. When both the impregnability dose shall be liable for it acquirer. However, the acquirer may require this vyměřující office benefit amount, above which it can be to guarantee required by the shortest route and without the's commitment both investigate and told him. More acquirers hands severally liable. § 14. When several associations of mimoknihovních transfers (section 22 of the Act. He books pos.) Is calculated doses from all transfers add up, whereby the conversions that are in accordance with § 3, no. 1., Exempt from the levy, is seen if a change of possession ever been inflicted. In this case, it is for the both deem the first, both for the the the last; with him as interim purchasers according to their share of the total obligation hands severally obligated it to pay. Equally liable, who acquired the rights of alienation and converted the third negotiations or subsequently declare that they acquired for a third. Reserves its start in order to avoid and dose, benefits or rights that property without the property was transferred or converted if for this purpose the property in a manner that is not subject to dose, equivalent that such legal proceedings subject to the batch conversion. The storage management. Authorities. § 15th Benefit from the increase in the value of real estate assessed and collected in the Czech Provincial Inspectorate for terrestrial benefits to the provincial tax collector office Moravia, Silesia Provincial Office of charging levies increase in property values. In municipalities with more than 10.000 inhabitants may provincial (administrative) committee (Provincial Administrative Commission) assessment and collection of benefits subject to its supervision of the delegate's appeal to the community. So that municipalities will be the assessment and collection of benefits from the increase in property values mandated announce it in the Collection of Laws and Regulations. The obligation to give notice and explanation. § 16. Each alienor (section 13), also in the cases of section 14 and section 3, no. 3., is obliged it to report within 14 days in writing or protocol vyměřujícímu Office (art. 15, para. 1 and 2) unabled conduct which is the basis of the transfer (expropriation ruling, judgment of section 1), indicate at all that, for calculating the dose of the essential facts and attach the necessary documents in original , or certified herein. When prompted, vyměřujícího Office is obliged within him for at least a fortnight, declare the levy capital appreciation would provincial formula (administrative) committee (Provincial Administration Commission) established. For this return must be obvious factors necessary for calculating benefits. He is also obliged to make a specific, dose assessment for important matters explanations, if it was that vyměřujícím Authority requested. If it fails it invited submit their returns because the explanation by the deadline, although the consequences of failure was explicitly warned assesses Authority levy on equipment that is at hand. The circumstances under which it does when assessing benefits entitled to the benefits (and we count on.), Is able to bring in return and plausible prokázati otherwise it them in assessing the benefits will not be taken into account. The deadline may vyměřující authority extend and reasoned request. Advise the explanation of the facts related to the acquisition of real estate is also obliged acquirer. Co-owners of the property are already required to include in the notification the joint agent or office is entitled it deem any of the other co-owner as trustee. The same obligation shall render the notification and explanation of the companies mentioned in § 1, para. 6 and 7, he changes in individuals and in a proportion of enterprise. How the value of searches. § 17th If they are not in accordance with the provisions of this Code as a basis for calculating benefits insured value transgress the values in their place emerging determined as follows: If a party has failed to state anything about the universal values, it prompts vyměřující authority to do so within 14 days did. If the office vyměřující that giving side is correct, assesses dose. If not so, notify the party, how much growth means during the examination as a basis, and also invite the games, specify the deadline for taking the view that unless its comments within the time specified, shall be deemed to have accepted. Except where the party even after ringing (§ 16) returns to the dose, or does not comply within the period prescribed asked it giving general values, or frictions within the prescribed period, that recognizing the value assigned to it by the Office vyměřujícím announced disagree Years levy assessed on the basis of the officially projected values. When the manifest within games party the disagreement with the amount communicated in the values gives vyměřující office investigate the value, if not achieved an agreement, the court estimated. If held in the year before the time for which a value is to find out or the year after, the judicial estimate vyměřující Authority it may base the appraised value when it found. The judicial expenses paid and the person would estimate the who is obligated it to pay the benefits, if the estimate based on the result of either acquisition value of more than 7.8% lower, or unabled value of more than 7.8% higher than what was indicated by the party. The order of payment, warranty, delivery and means of redress. § 18th The assessment of benefits is vyrozuměti person who is obligated it to pay it, the order for the payment of which must be obvious base assessment (acquisition price, unabled value of what was vpočítáno as what was divided, the increment value, determined the ratio of increase in the value of the acquisition value, the holding period) and the calculation of the levy. Well aware is the guarantor that it occurred. Payment (guarantee) the order is to deliver in the manner provided in sections 267 and 268 of the Act. dated October 25, 1896, no. 220 l. of. on direct taxes Personal amended the Law of 23 January 1914, n. l. of 13. § 19. In payment (guarantee) the order may be filed within 30 days after the deadline for receipt of his complaint to the Earth (administrative) Committee (Provincial Administrative Commission) already is filed directly with the office which issued the order. Complaint does not effect the swap. Decisions and orders issued prior to the assessment of benefits may not, except in the case of § 25 para. 2nd, and special agent inconsistent remedies, but only a complaint against a tax levy. If it turns accusation made in the complaint he prices and costs, especially after an investigation ordered either completely or mostly wrong, it bears an uncanny spending the investigation the complainant. Summary procedure. § 20th If not exceed the dose which is to be prescribed, the sum of 200 K, vyměřující authority may impose and dose, without conducting the proceedings prescribed in the "preceding paragraphs. The dose may be mandatory within 14 days after receipt of payment (guarantee) the order for vyměřujícího Office inconsistent. Resistance ceases payment (guarantee) of the order and to introduce proper management. Period. § 21st In calculating the periods referred to it in this Council, they do not count the days, after which transports mail submission, if it has been handed over to the post office for official confirmation. If the last day of the period on a Sunday or a general holiday, the period following the date of the everyday. Complaint against payment (guarantee) the order shall apply mutatis mutandis the provisions of the Act of March 19, 1876, no. 28 of ... On-line payment. § 22nd Benefit is paid within 14 days after receipt of payment (guarantee) the order for provincial coffers, with respect at the box office of the municipality which demarcated the dose. If no benefit in this period paid, collects and 5 percent annual interest on late payments from the due date. The reimbursement benefits. § 23rd If there was a complaint filed against the order granted, it will return the amount unduly paid, plus a 5 percent annual interest of spare date of payment to the date on which the party was advised to of and the settlement of the complaint. The dose is not collected and paid are returned without a replacement interest, if it was legal, conduct that is the basis of the transfer, the rightful judicial finding canceled, or if it was from him and abandoned the party proves that the state of the charge transfer from the unlawful conduct prescribed was written off because the negotiations were not carried out. If not choose or return if the dose of these reasons is the alienation within the meaning of these regulations deemed missed. And dose increase. § 24th If and the party fails to file the required dose, or its agent announcement according to § 16 of the prescribed, or if the non-indication for storage management, which may cause reduction in benefits because she did not disclose when the administration's explanations of the essential facts, it can be no criminal proceedings will be escalated up to eight times the amount by which the dose, or may be shortened. However, if the registration of a Party that has not prescribed notice or giving a wrong done, or failed to disclose the fact excusable error, or at least not intend it shorten the dose, the dose may be increased by up to 10 percent. Increased dose is the dose required předepsati the person who caused the increase; If it was caused by an increase in dose of an agent of several people required to pay the hands severally, is předepsati increased dose of all the principals together. The provisions of section 18-23 shall apply mutatis mutandis management increasing the dose. The criminal proceedings. § 25th Unless the person who is obligated it to pay the benefits, at the invitation of returns dose or deny if an explanation, or except where the other notice under the provisions of this order, the person it's mandatory, or when administered notice or explanation is incorrect, it can be fined up to CZK 1.000. Criminal proceedings makes political office. In addition, the dose is mandatory it impose charges resulting investigation by denying an explanation. The forced collection. § 26th If the dose was not paid within the period specified in section 22, the years of him be enforced indicates that in accordance with section 3 of the cis. Reg. dated April 20, 1854, no. 96 l. a., political or judicial executions on the basis of the statement of arrears, confirmed vyměřujícím office. The statute of limitations. § 27th The increase in the limitation on the dose and the provisions of the Act of March 18, 1878, no. 31 l. Of. Concerning the fees directly zapravovaných. How is used the proceeds benefits, increased benefits and fines. § 28th From the proceeds benefits and increased benefits that in one year the provincial authority prescribed and paid him deducted 5 percent overhead as a contribution to the provincial fund. From the remnants of the half goes to the provincial fund and half into the coffers of municipalities in which the property is stolen dose required. Municipalities covered the levying and collecting the benefits were transferred, the provincial (administrative) committee (Provincial Administrative Commission) to cover overhead persuaded it to retain an amount up to 10 percent of the proceeds and paid the prescribed dose. Then pay the rest of the village a half and quarterly provincial fund. When calculating the yield benefits only permitted odpočítati reimbursements, compensatory interest, court costs estimation and execution. Free flow to the Poor Fund of the municipality in which the property is situated, which is subject to levy. Interaction courts and financial authorities. § 29th The courts in Bohemia, Moravia and Silesia are required zasílati resolution, which orders the library the transfer of ownership of real estate located in one of these countries or ownership of such property on the basis for consideration of legal actions, judgment or expropriation finding one copy of the Office, which is in accordance with § 15 of the assessment of the benefits from the increase in property values is important. The resolution of the library perform transfers of the people in § 4, no 3., the well-appointed needless sdělovati. Business, provincial and regional courts of these countries are obliged it to notify the competent authority of any change in the assesment persons or the relative shares of the enterprise obmezeným liability companies, which were acquired as a result of the notification or following an ordered section 26 of the Act of March 6, 1906, No.. 58 l. of. At the request of the assessment authorities are obliged it to designated courts may also share data on holdings zcizovatele predecessors. Authorities who are called to lead and fee registers in Bohemia, Moravia and Silesia, are transfers referred to it in § 1, para. 1, 2, 5 and 6 (contribution to the company's assets, the change in people because shares) vyrozuměti within 30 days after the registration fee to register the appropriate dose of growth vyměřující office. This notice is not necessary if the run-on transfer between persons designated in § 4, no 3. In addition, for the authorities, who are called to lead the fees office, registers sdělovati assesment asking if so, regarding real estate, constituting the subject of the transfer of the statutory tax multiple decisive for the assessment of a fee, the fair value, the purchase price agreed in the most recent transfer of the purchase, with the side completing and final judicial estimated price if these data can seznati of tools to have on hand (liquidation books, writings on assessment fee). If they are not in the file on the assessment of the fee, which covers the transfer of subjected and dose of growth values, stating that allow you to seek them, data is an explanation only when the dose vyměřující office of the Authority who is called guide the fee registers the year in which, and the persons that whom the transfer occurred. Furthermore we advise authorities that the basics of assessment occurring agreement because the additional investigation, and under estimated. Questions on the net assessment office cadastral income on the acreage on the land, residential, residential apartment and a 5 percent tax is urgent for them. § 30th This order of the levy increase property value takes effect from the date of publication, and apply to the transfer has occurred in Bohemia, Moravia and Silesia from that date. For calculating benefits from the transfer prior to that date applies in Bohemia regulations Regulations on benefit from the increase in the value of real estate (: 2 no. Patent, dated December 2, 1915, no. 83 zz is the implementing regulations), Moravia provisions of the Act on the earth levy increase in the value of real estate (Act of 26 December 1914, no. 18 zz from 1915 with the applicable regulations), and Silesia regulations of the law on provincial levy, the increase in the value of real estate (Law of May 2 , 1913, No.. ZZ 35 sl., with the applicable regulations). § 31st Implementation of this regulation requires the Minister of the Interior in agreement with the Minister of Finance and Minister of Justice. Black Cinderella vr vr Dr. Dr. Dr. Ali Fajnor vr vr vr Dr. Gruber Dr. Engliš Dr. Damien vr vr vr Hotowetz Dr Dr Dr vr vr vr Burger Walk Prusa, group, Dr. Husak vr vr vr Dr. Hannah F Dr. Mitsuru vr vr Dr. Kovarik