576/2002 Sb.



LAW



of 19 December 2003. December 2002,



amending Act No. 337/1992 Coll., on real estate tax, as amended by

amended



Parliament has passed the following Act of the United States:



Article. (I)



Act No. 337/1992 Coll., on real estate tax, as amended by Act No.

315/1993 Coll., Act No. 249/1994 Coll., Act No. 247/1995 Coll., Act No.

65/2000 Coll., Act No. 492/2000 Coll., Act No. 239/2001 Coll. and Act No.

483/2001 Coll., is amended as follows:



1. in § 5 para. 2 at the end of the first sentence, the words "or the product of the

the actual acreage of land area in m2 and 3.80 Eur amounts "; the second sentence is deleted.



2. In section 6 paragraph 3 reads:



"(3) building land for the purposes of this Act, the undeveloped

land designated for building construction, building on which it was issued

authorization and that, after the completion of buildings becomes subject to tax;

decisive is the land area in m2 equivalent ground parts

the building, on which the building permit has been issued. "



3. In article 13a, paragraph 1 reads:



"(1) a tax return, the taxpayer is obliged to submit to the competent administrators

tax until 31 December 2006. January 1 of the tax year. The tax return is not served,

If the taxpayer has filed in any of the previous tax period and

in comparison with the previous tax period has not changed

circumstances decisive for assessment. In this case, the tax shall be levied

of the last known tax liability and for the day the tax assessment and

at the same time for the day of receipt of this decision, the taxpayer is deemed to be March 31.

the January reporting period. When compared to the previous tax

period of a change in circumstances decisive for assessment of the tax or change in

the person of the taxpayer, the taxpayer is obliged to tax until 31 December 2006. January tax

period of grant; in these cases, the tax admit either by lodging tax

return or filing of the incremental tax return. In the tax

return the taxpayer shall only amend and the calculation of the total tax

obligations. Tax return or a partial tax return shall be submitted to the

form issued by the Ministry of finance. "



4. In article 13a shall be inserted after paragraph 1, paragraphs 2 and 3 shall be added:



"(2) if compared to the previous tax period only



and) to change the tax rates,



(b)) to change the average land prices assigned to the existing individual

cadastral areas according to § 5 para. 1,



(c)) to change the coefficient referred to in section 6 (1). 4 or under section 11 (1) 3 and 4,

or



(d)) to the demise of exemption expiry of the statutory period, and

subject to tax is not even partially exempt for other reasons,

the taxpayer is not required to file a tax return or a partial tax returns

or communicate these changes. The tax will be levied at the rate of the last known tax

the obligation, adjusted for changes in accordance with subparagraphs) to (d)) and the outcome of the assessment of the

the taxpayer shall communicate to the payment assessment or mass předpisným

list box.



(3) the obligation to file a tax return under the conditions referred to in paragraph 1 has also

the taxpayer on whose property was declared bankrupt by a special

legislation. ".



Paragraphs 2 to 4 shall become paragraphs 4 to 6.



5. under section 17 of the new section 17a shall be inserted, as follows:



"§ 17a



(1) the municipality may face the consequences of natural disasters totally or partially

exempt from the real estate in its territory generally binding Decree

natural disaster concerned real estate, for a maximum period of 5 years.

Exemption from real estate tax can also be established for an historical

the tax period.



(2) generally binding decree referred to in paragraph 1 shall be issued to

became effective 31 December 1998. March of the year following the tax year,

where natural disasters have occurred. A partial exemption is expressed

as a percentage. The municipality is obliged to send to the generally binding Decree in one

copy of tax administrators within five calendar days from the date of its

efficiency.



(3) the taxpayer to claim an exemption under paragraph 2 in the additional

tax return, if the claim for an historical tax

period or if it applies to common tax year after the deadline for

filing of tax return. ".



Article II



The effectiveness of the



This Act shall take effect on 1 January 2000. January 1, 2003.



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