Amendment Of The Act On The Plot Of The Czech Republic And The Act On Inheritance Tax

Original Language Title: změna zákona o Pozemkovém fondu ČR a zákona o dani dědické

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148/2002 Sb.



LAW



of 20 December. March 2002,



amending Act No 569/1991 Coll., on the plot of the Czech

Republic, as amended, and Act No. 357/1992 Coll., on the

inheritance tax, gift tax and real estate transfer tax, as amended by

amended



Change: 503/2012 Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



cancelled



Article. (I)



cancelled



PART TWO



Amendment of the Act on inheritance tax, gift tax and real estate transfer tax



Article II



Act No. 357/1992 Coll., on inheritance tax, gift tax, and transfer tax

real estate, as amended by Act No. 6/1993 Coll., Act No. 322/1993 Coll.

Act No. 42/1994 Coll., Act No. 72/1994 Coll., Act No. 85/1994 Coll.

Act No. 114/1994 Coll., Act No. 247/1995 Coll., Act No. 97/1996 Coll.,

Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 227/1997 Coll.

Act No. 167/1998 Coll., Act No. 95/1999 Coll., Act No. 27/2000 Coll.

Act No. 101/2000 Coll., Act No. 132/2000 Coll., Act No. 340/2000 Coll.

Act No. 366/2000 Coll., Act No. 115/2001 Coll. and Act No 120/2001

Coll., is amended as follows:



1. In section 8 paragraph 1. 1 (b). (b)), after the words "at public auction" shall be inserted after

the words "or of the acquisition of real estate when you cancel a legal person without

winding-up or liquidation value is split when you cancel

with the liquidation of a legal person ".



2. In paragraph 19, the dot at the end of paragraph 3 is replaced by a comma and the following

the letter d), which read as follows:



"(d) occasional non-acquisition) of movable property and another

assets whose value does not exceed $ 300. ".



3. In article 20 (2). 1, letter a) is added:



"and the Czech Republic), as well as the supply of assets of the Czech

Republic of ".



4. In section 20 (2). 3, the words "If the right management of the asset

exercised by the central authorities, the State funds the district offices or budget

or contributory organization established by the central authorities or by District

the authorities "are replaced by the words" If the State is running a business

units of the State, the Office of the Chamber of Deputies, the Senate, the Office of the State

subsidized organizations or State funds ".



5. In section 20 (2). 6 (f)):



"f) transfers and transitions property of legal persons when they merge,

merger, Division or transformation. "



6. In paragraph 20, the period at the end of paragraph 6 is replaced by a comma and the following

the letter k), which read as follows:



"the real estate transfers of ownership) of the Czech Republic, which, before the

the transfer of the management of the Land Fund have been in the United States. ".



7. in section 21 para. 1 (b). (b)), the words "by which the competent national authority

approves or certifies "are replaced by the words" which are confirmed or

certify ".



8. in section 21 para. 1 the last sentence reads: "part of the tax return is

a certified copy of the contract or other documents that are confirmed or

certify the ownership to a property, and expert opinion about the price

real estate, in the case of the corrupt or gratuitous transfer or gradient

ownership of real estate; expert opinion is not required in the case of

transfer or transfer of the ownership of the land without the permanent stands and

buildings or real estate from the ownership of the village, in the case of auctioning

real estate or in the case of a completely liberated by the transfer or gradient

ownership of the property, except real estate in commercial deposit

company or cooperative, if the tax authority does not provide otherwise. ".



9. in section 21 para. 2 the second sentence reads as follows:



"The return of inheritance and gift tax is not subject to the acquisition or

of property, if the taxpayer is the Czech Republic. ".



10. in paragraph 21, at the end of paragraph 3 the following sentence:



"Similarly in the transfer of ownership of other properties

The United States, which before the conversion were in the management of the Land Fund

The United States ".



PART THREE



The EFFECTIVENESS of the



Article. (III)



This Act shall take effect on the date of publication.



Klaus r.



Havel, v. r.



in the financial times in the r..