Act No. 125 / 2016 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Law
Effective from 01.05.2016
Text versions:
01.05.2016
25.04.2016
125
THE LAW
of 6 April 2016
amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999
1. footnote 137 shall read:
"137) Council Directive 2011 / 96 / EU of 30 November 2011 on the common system of taxation applicable to parent companies and subsidiaries from different Member States (recast), as amended by Council Directive 2013 / 13 / EU, Council Directive 2014 / 86 / EU and Council Directive 2015 / 121 / EU. Council Directive 2009 / 133 / EC of 19 October 2009 on the common system of taxation for mergers, divisions, partial divisions, transfers of assets and exchanges of shares in respect of companies from different Member States and the transfer of the registered office of a European company or European cooperative company between Member States (codified version), as amended by Council Directive 2013 / 13 / EU. Council Directive 2003 / 49 / EC of 3 June 2003 on the common system of taxation of interest and royalties between associated companies from different Member States, as amended by Council Directive 2004 / 66 / EC, Council Directive 2004 / 76 / EC, Council Directive 2006 / 98 / EC and Council Directive 2013 / 13 / EU. Council Directive 2003 / 48 / EC of 3 June 2003 on taxation of savings income in the form of interest payments, as amended by Council Directive 2004 / 66 / EC, Council Decision 2004 / 587 / EC, Council Directive 2006 / 98 / EC and Council Directive 2014 / 48 / EU. ';
2. In Article 10 (1), the words "and electricity generation revenue for which a licence granted by the Energy Regulatory Authority is not required 'shall be added at the end of the text in point (a).
3. In Paragraph 19, the dot is replaced by a comma at the end of paragraph 2 and the following point (c) is added:
"(c) profit shares where the subsidiary has the opportunity to reduce the taxable amount by them."
4. Footnote 93 reads as follows:
"93) Council Directive 2011 / 96 / EU.
5. In Article 22 (1) (g) (3), the words "or a taxpayer other than a member of a commercial corporation 'shall be inserted after the word" member'.
6. In Article 23 (3) (c) (8), the words "on free income has not been charged in costs' are replaced by the words" the value of the free income is not the cost of achieving, securing and maintaining income '.
7. in Article 24 (2) (zr), "1" is replaced by "1,5."
8. in Article 34b (2) (b), the following point 2 is inserted after point 1:
"2. services related to the implementation of a research and development project, consisting of verifying or proving that the result of research and development meets the requirements laid down by law, where expenditure on verification or demonstration has not been included in the deduction of another taxpayer, ';
Point 2 is renumbered point 3.
9. In the first sentence of Paragraph 35c (1), the amount "CZK 15 804 'is replaced by" CZK 17 004' and the amount "CZK 17 004 'is replaced by" CZK 20 604'.
10. in Paragraph 36 (2) (d), "personal income tax" is replaced by "before a member of a commercial corporation."
Transitional provisions
1. For taxes on income taxes for the tax period before the date of entry into force of this Act and for the tax period which began before the date of entry into force of this Act and the rights and obligations relating thereto, Act No. 586 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.
2. Paragraph 10 (1) (a) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, can already be used for the tax period 2016.
3. Paragraphs 19 (2) (c), 22 (1) (g) (3), 23 (3) (c) (8) and 36 (2) (d) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply from the date of entry into force of this Act.
4. Paragraph 24 (2) (zr) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, is already applicable for the tax period started in 2016.
5. Paragraph 34b (2) (b) (2) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, can already be used for the tax period started in 2016.
6. Paragraph 35c (1) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, is already applicable for the tax period 2016. Paragraph 35c (1) of Act No 586 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply to the settlement of wages and the calculation of the advance on the income tax on natural persons from dependent activities during the calendar months preceding the date of entry into force of this Act.
Efficacy
That law shall take effect on the first day of the calendar month following its publication.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 125 / 2016 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 25.04.2016 |
|---|---|
| Effective from | 01.05.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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