Judgement of the Supreme Administrative Court of the Czech Republic of 15 March 2016, Ref. No. 2 Afs 153/2014 – 71

Judikát - daňový

What is decisive to determine the property tax rate is not the purpose of use of the building specified in the building permit or, as the case may be, in the occupancy approval, but its actual use. If the legislator had intended to connect the tax rate with any formal act of a public authority (i.e. with the issuance of the above mentioned occupancy approval or building permit), it would have used formulations other than those contained in the Act.

If the property is used, in effect, in a manner other than that permitted, the user of the property commits an administrative offence. However, this fact is not relevant for tax purposes.