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
Change: 503/2012 Sb.
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on inheritance tax, gift tax and real estate transfer tax
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
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 ".
The EFFECTIVENESS of the
This Act shall take effect on the date of publication.
Havel, v. r.
in the financial times in the r..