Obvyklá cena jako základní kategorie hledané hodnoty podle zákona o oceňování majetku

Karel Mošna

Oceňování, 2023, vol. 16, issue 1-2, 58-74

Abstract: The aim of this article is to draw attention to the most fundamental interpretive problems related to the definition of the usual price as a category of sought value in the Property Valuation Act, and to try to contribute to the reflection of all interested parties, i.e. both the customers themselves and the customers, which are often also public administration authorities, and especially the authors of this legal regulation, over the meaningfulness and justification of some of its provisions. This could ultimately contribute to speeding up the revision of not only the Property Valuation Act, but also related legislation. In this way, valuation in the Czech Republic would be based on economically fair principles and not on formalistic and economically unfounded rules, as is the case so far. This article deals with very fundamental questions arising from the definition of the usual price, the question of the preferential application of the usual price over other value categories listed in the Property Valuation Act and in other legal regulations. Finally, there is the question of the relationship between customary price and market value.

Keywords: Category of sought value; Method of valuation; Usual price; Market value; Administrative price; Effects of extraordinary market circumstances; Effects of personal circumstances of the seller or buyer; Effects of particular favour; Kategorie hledané hodnoty; Způsob oceňování; Obvyklá cena; Tržní hodnota; Cena zjištěná; Vlivy mimořádných okolností trhu; Vlivy osobních poměrů prodávajícího nebo kupujícího; Vlivy mimořádné obliby (search for similar items in EconPapers)
JEL-codes: R30 (search for similar items in EconPapers)
Date: 2023
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DOI: 10.18267/j.ocenovani.290

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