Real estate tax

16.1.2019

Subject of land tax in relation to the case law of the courts

The real estate tax return for the year 2019 is to be submitted already in January. Only this one is filed in advance by those who have changed the “circumstances relevant to tax assessment”, such as acceptance, extension, purchase, land change, etc.

In connection with the case law (KS judgment no. 48 of 13 / 2016-37 of 5 December 2017), attention must be paid to the subject of land tax.

Based on the above case law, the data on the type of land registered in the Land Register cannot be attributed to a great value. There may be inconsistency between the recorded data in the Land Register and the actual legal status; in this case, the nature of the land needs to be judged according to the actual legal status.

The actual legal status is the type of land according to the lawful decisions of the administrative authorities or for other legal reasons. This can have a significant impact on paved areas, because under the previous interpretation, these were considered paved areas only on land registered in the Land Register as an “other area” or “built-up area and courtyard”. Now a paved area may be present on land that is listed as arable land in the Land Register if there are final decisions to that effect by the administrative authorities or other legal grounds.




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