Given that the property data are intentionally or unintentionally very deficient, as, among other things, many owners of two- and three-storey apartment buildings have only declared one storey each, and given that there are no sanctions in the draft law, nor is there any obligation to pay retrospectively in the event of under-declaration of properties being detected, I propose that:
- that the law be supplemented with sanctions for undeclared properties or parts of properties.
- and that the law be supplemented with a retroactive tax payment obligation for the cases mentioned.
I justify this proposal on the grounds that you are obliged to ensure that the inventory is in line with the actual situation and that,
that if the law provides for a tax refund in the event that more property is inventoried than is actually inventoried, then it is absolutely necessary to provide for the retrospective payment of tax in the reverse case.