Act No. 149 / 1995 Coll.
Act amending and supplementing the Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended, and amending the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, and Act of the Czech National Council No. 185 / 1991 Coll., on Insurance, as amended
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Law
Effective from 01.08.1995
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149
THE LAW
of 29 June 1995
amending and supplementing the Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended, and amending the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, and the Act of the Czech National Council No. 185 / 1991 Coll., on Insurance, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll., Act No. 157 / 1993 Coll., Act No. 196 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 85 / 1994 Coll., Act No. 114 / 1994 Coll., Act No. 259 / 1994 Coll., Act No. 32 / 1995 Coll., Act No. 87 / 1995 Coll., Act No. 118 / 1995 Coll., is amended as follows:
1. In Article 2 (3), the first sentence is replaced by the following sentence: "The taxpayers not mentioned in paragraph 2 or those covered by international agreements shall have a tax liability which applies only to income deriving from resources in the Czech Republic (§ 22)."
2. In the second sentence of Paragraph 2 (3), the words "who reside in the Czech Republic 'are replaced by the words" who reside in the Czech Republic' and the word "resident 'is replaced by the words" staying'.
3. In Article 4 (1) (d), the words "serving business and other self-employed activities' are replaced by the words" which has been or is included in the commercial property for the pursuit of business or other self-employed activities'.
4.
"(e) revenue from the operation of small hydropower plants up to 1 MW, wind power plants, heat pumps, solar installations, biogas plants, biodegradable plants, geothermal energy facilities (hereinafter referred to as" installations "), in the calendar year in which they were first put into service and in the next five years immediately. The first entry into service shall also be considered to be cases where the installation has been reconstructed if the revenue from the operation of such equipment has not already been exempted. The period of exemption shall not be interrupted even in the case of a shutdown resulting from a technical evaluation (§ 33) or repair and maintenance, '.
5. Article 4 (1) (h), including Notes 42), 43), 44), 45), 46) and 47) shall read as follows:
'( h) income obtained in the form of sickness insurance benefits and services (sickness care), 42) pension insurance, 43) state social assistance, 44) social security, 45) performance from the application of State policy instruments employed 46) and general health insurance 47) and performance from foreign compulsory insurance of the same kind; However, if it is income in the form of a regularly paid pension, only an amount of CZK 120,000 per year is exempt from tax from the sum of such income,
42) Act No. 54 / 1956 Coll., on staff sickness insurance, as amended. Act No. 32 / 1957 Coll., on Diseases Care in the Armed Forces, as amended. Part of Sixth Act No. 100 / 1988 Coll., on Social Security, as amended.
43) Act No. 155 / 1995 Coll., on Pension Insurance.
44) Act No. 117 / 1995 Coll., on State Social Support.
45) Act No. 100 / 1988 Coll., as amended.
46) Act No. 1 / 1991 Coll., on Employment, as amended.
47) Act No. 550 / 1991 Coll., on General Health Insurance, as amended. '
6. Article 4 (1) (k), including Notes (2a) and (48), reads as follows:
"(k) scholarships (2a) from the state budget, aid and grants from foundations and civil associations (48), including non-monetary benefits, except payments received for loss of income and payments having the character of revenue pursuant to Sections 6 to 9;
2a) Decree of the Ministry of Education, Youth and Sports of the Czech Republic No. 365 / 1990 Coll., on the provision of scholarships at universities under the responsibility of the Ministry of Education, Youth and Sports of the Czech Republic (Scholarship Regulations). Decree of the Ministry of Education, Youth and Sports of the Czech Republic No. 400 / 1991 Coll., on the material and financial security of foreigners studying in schools under the responsibility of the Ministry of Education, Youth and Sports of the Czech Republic. Decree of the Ministry of Education, Youth and Sports of the Czech Republic No. 67 / 1991 Coll., on the provision of scholarships to graduate students.
48) Act No. 83 / 1990 Coll., on the association of citizens. '
7. In Paragraph 4 (1) (r), the words "additional holding 'are replaced by the words" equity'; at the end of point (r), the comma is replaced by the following: "The exemption shall not apply to revenue accruing to the taxpayer from the future transfer of the members' rights of the cooperative, from the transfer of an additional share in the transformed cooperative or from the transfer of participation in companies within five years of the acquisition and future transfer of members' rights of the cooperative or from the transfer of participation in companies acquired from its business, provided that the income from such transfer is generated within five years of the termination of the business or other self-employed activity of the taxpayer, even if the transfer contract is concluded after five years after the acquisition or the end of the business or other self-employed activity, '.
8. In Paragraph 4 (1) (u), after the word "accepted ', the comma is replaced by a semicolon and the word" a' is deleted.
9. in Paragraph 4 (1) (v), "paragraph 2" is replaced by "paragraph 3";
10. in Paragraph 4 (1) (z), at the end of the dot before reference 4d, the following points (after) and (zb) are added:
"(za) interest on overpayments attributable to the administrator (49) and interest on overpayments attributable to the social security authority (50)
(zb) subsidies from the state budget, from the budgets of cities, municipalities, higher territorial units and state funds for the acquisition of tangible capital assets 20) or its technical evaluation.
49) Paragraph 64 (6) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended.
50) Paragraph 17 (3) of the ČNR Act No. 589 / 1992 Coll., on Social Insurance and Contribution to State Employment Policy, as amended. '
11. in Article 5, the words "and tax loss" shall be added to the title after the words "Tax base."
12. In the second sentence of Article 5 (3), after the words "Article 23", the words "paragraph 3" are deleted.
13. in the first sentence of Article 5 (6), the words "the tax base (the sub-base)" shall be replaced by the words "revenue (revenue) or increased expenditure (costs)" and the words "or the basis for calculating the advance on income from dependent activities or functional benefits" shall be deleted; in the second sentence, the words "the tax base 'are replaced by" revenue (revenue) or the expenditure (cost) is reduced'; at the end of the paragraph, the following sentence is added: "The income from dependent activities and functional benefits included in the previous tax periods in the sub-tax base (the basis for calculating the tax advance) for which there is a legal basis for repayment shall be reduced for the taxpayer by the income from dependent activities and functional benefits in the calendar month or in the following calendar months in the tax period in which the refund took place. ';
14. in the second sentence of Article 6 (3), the words "or rent" shall be inserted after the words "provided by the employer."
15. In the first sentence of Paragraph 6 (4), the words "and income from tax payers as defined in Article 38c" shall be inserted after the words "the territory of the Czech Republic."
16.
"(6) If the employer provides the employer with a motor vehicle for service and private use free of charge, an amount of 1% of the entry price (Paragraph 29 (1)) of the vehicle shall be considered as the employee's income for each calendar month of delivery. If it is a hired vehicle, the input price of the vehicle shall be based on the original owner, even if a subsequent purchase of the vehicle occurs. ';
17. Note 5a:
"(5a) E.g. § 133 (2) of the Labour Code. '
18. in the first sentence of Article 6 (9) (d), the words "social fund" shall be inserted after the words "from the Fund of Cultural and Social Needs."
19. In Paragraph 6 (9) (p), the words "from a fund of cultural and social needs or from a social fund" shall be replaced by the words "from a fund of cultural and social needs according to a special regulation (6a) and, for employers not covered by this regulation, from a social fund or from a profit (income) after tax, in the case of repayable loans granted to employees for housing purposes up to CZK 100 000 or to bridge a difficult financial situation up to CZK 20 000."
20. In Paragraph 6 (11), the following sentence is added at the end: "The income of experts and interpreters shall not be regarded as a functional benefit as an activity carried out under the special rules. 6f)
6f) Act No. 36 / 1967 Coll., on Experts and Interpreters. '.
21. in Paragraph 6 (13) (b), "30" is replaced by "25."
22. in Article 7 (2), the following point (c) is replaced by a comma at the end of the period:
"(c) the remuneration of experts and interpreters for their activities under special rules. 6f) '.
23. In Paragraph 7 (6), the words "be liable to pay" shall be replaced by the words "paid," at the end of the paragraph the dot shall be replaced by a comma and the following words shall be added: "but only up to the amount of premiums calculated at the rate without increasing it from the maximum base for such premiums."
24. in Article 7 (9), the words "paragraph 1" are deleted and at the end of point (c) the dot is replaced by a comma and the words "and (c) are added."
25. Article 7 (11) reads as follows:
"(11) If the property or movable property is a joint ownership of a spouse who is used for business or other self-employed activity (paragraphs 1 and 2) by one or both spouses, the property or the movable property shall be entered in the property by one of the spouses. Where the property or movable property is held by one of the spouses but is also used by the other of the spouses for business or other self-employed activities (paragraphs 1 and 2), expenditure (costs) relating to such immovable property or movable property which is attributable to a part of the immovable property or movable property used for the business or other self-employed activity of the two spouses may be divided between the two spouses in the proportion in which they use it in their activities under paragraphs 1 and 2. Revenue from the sale of immovable property or movable property in the non-joint ownership of spouses shall be taxed on the part of the spouses who had such property or movable property included in the commercial property. After the completion of the business or other self-employment activity, the procedure laid down in Article 10 (5) of the Act shall be followed. '
Article 26 (8) (3) (a) reads as follows:
"(a) the difference between the nominal (nominal) value of the bond, including the deposit note or the deposit, paid to it on its return or the paid-up value of the employee's share and the selling value on their issue; in the case of early repurchases, the price of repurchases shall be used instead of the nominal value; ';
27.
"(5) The revenue referred to in paragraph 1 (g) and (h), not reduced by expenditure, is the basis of the tax (sub-base). The revenue referred to in paragraph 3 (b) shall be reduced by the purchase price of the right to buy. ';
28. Article 9 shall be added to paragraph 6:
"(6) Charters having rental income and applying for such income the actual expenditure incurred in achieving, securing and maintaining them shall keep records of the income and expenditure incurred in achieving, securing and maintaining income in a time sequence, the registration of tangible and intangible assets that can be amortised, the registration of the creation and use of the reserve for the repair of tangible assets, where they create it, the records of claims and liabilities in the tax period in which the lease is terminated, and the payroll notes when they pay wages. However, where taxpayers decide to charge in a system of simple or double-entry accounting, even if they are not required to do so under the accounting regulations (20), they shall apply these rules if they are to do so throughout the tax period, while both movable and immovable property of which they are charged are not considered to be commercial property within the meaning of the income tax. '
29. In Paragraph 10 (1) (h), a comma is deleted at the end and the words "and in Section 4 are added."
30. In the second sentence of Article 10 (5), the words "is or 'are deleted and the following sentence is inserted after the fifth sentence:" In addition to the expenditure referred to in Article 24 (2) (r) and (w), expenditure relating to the sale and payment of securities trading on the securities market may be used for the acquisition of securities'.
31. in the first sentence of Article 13, "(7)" shall be replaced by "[§ 7 (1) (a) to (c) and (2)]," and the words "if the cooperating spouse was a member of the pension scheme of self-employed persons and was registered for that security by 31 December of the relevant tax year at the latest;"
32. In Paragraph 14 (1), the following is inserted after the words "the previous,": "in which the activity was carried on,"
33. In Paragraph 15 (1) (a), "CZK 24,000" is replaced by "CZK 26,400."
34. in Paragraph 15 (1) (b), the amount "12,000 CZK" is replaced by "13200 CZK."
35. In Paragraph 15 (1) (c), the amount "CZK 24,000" is replaced by "CZK 26,400" and the words "national compensatory allowance, provision allowance, gross rent allowance, child support, parental allowance, child allowance, pension allowance" are replaced by the words "State social aid benefits."
36. in Paragraph 15 (1) (e), "invalidity pension" is replaced by "full invalidity pension," "invalidity" by "full invalidity" and "invalidity" by "full disability."
37. in Article 15 (1) (g), the words "and where such a taxpayer receives income from dependent activities under Article 6 (1) (a)" shall be deleted.
38. In Paragraph 15 (2), the amount "24,000 CZK" is replaced by "26400 CZK" and the third sentence is deleted.
39. Paragraph 15 (4) (b) (1) to (3), including footnote 14d, reads as follows:
"1. is continuously preparing for a future occupation, 14d) or
2. it cannot continuously prepare for a future occupation or pursue a gainful activity for sickness or accident; or
3. because of the long-term unfavourable health condition, he is unable to pursue a continuous gainful activity.
14d) § 12 to 15 of Act No. 117 / 1995 Coll. '
40.
Tax rate
The tax on the tax base reduced by the non-taxable part of the tax base (§ 15) and the deductible items from the tax base (§ 34), rounded down to 100 CZK, amounts to
| Ze základu daně | Daň | Ze základu přesahujícího | ||
| od Kč | do Kč | |||
| 0 | 84 000 | 15% | ||
| 84 000 | 144 000 | 12 600 Kč+20% | -"- | 84 000 Kč |
| 144 000 | 204 000 | 24 600 Kč+25 % | -"- | 144 000 Kč |
| 204 000 | 564 000 | 39 600 Kč+32 % | -"- | 204 000 Kč |
| 564 000 | a více | 154 800 Kč+40 % | -"- | 564 000 Kč“. |
41. Paragraph 18 (4) (d) reads as follows:
"(d) leases of state property which are, under the special rule 17b) income of the state budget."
42. Article 19 (1) (c) and (d), including Notes 18d and 18e, read:
"(c) income from price regulated 18d) rent for apartments, rent for garages and payments for services provided with the use of such apartments and garages
1. in houses owned and co-owned by housing cooperatives established after 1958 for the construction of which financial, credit and other assistance was granted under special regulations, 18e) and in houses owned and co-owned by folk housing cooperatives;
2. resulting from the rental of apartments and garages to members, members or founders of taxpayers incurred in order to become homeowners,
(d) revenue from the operation of small hydropower plants up to 1 MW, wind power plants, heat pumps, solar installations, biogas plants, biodegradable plants, geothermal energy facilities (hereinafter referred to as "installations") in the calendar year in which they were first put into service and in the next five years. The first entry into service shall also be considered to be cases where the installation has been reconstructed if the revenue from the operation of such equipment has not already been exempted. The period of exemption shall not be interrupted even in the case of withdrawal due to technical evaluation (§ 33) or repair and maintenance.
18d) § 3 and 4 of Act No. 526 / 1990 Coll., on Prices.
18e) For example, the Order of the Federal Ministry of Finance, the Ministry of Finance of the Czech Republic, the Ministry of Finance of the SSR and the President of the State Bank of Czechoslovak No. 136 / 1985 Coll., on financial, credit and other assistance to cooperative and individual housing construction and modernisation of family houses in personal ownership, as amended. "
43. In Paragraph 19 (1), the dot is replaced by a comma at the end of point (m) and the following points (n) and (o) are added:
"(n) interest on overpayments attributable to the administrator (49) and interest on overpayments attributable to the social security authority (50)
(o) revenue from the Deposit Guarantee Fund and the Cooperative Reserve Guarantee Fund; ';
44. in Article 19 (1), the following point (p) is inserted after point (o):
"(p) the difference between the liabilities and the value of the assets returned to the holding of agricultural primary production, which was written off by the lessee in accordance with Paragraph 28 (2) and which, after the lease, is part of the proceeds under the accounting rules. 20)."
Article 45 (19) (2) reads as follows:
"(2) The exemption referred to in paragraph 1 (d) shall not apply where the taxpayer renounces the exemption by notifying the tax administrator, not later than within the time limit for filing the tax return for the tax period during which those resources and equipment were put into service; the exemption in that case shall not apply even to the lease of such facilities or to the transfer of ownership of such resources and equipment to another owner. ';
46. In Paragraph 20 (2), the following sentence is added at the end of the paragraph: "At the end of the liquidation, the economic result on which it is based for the determination of the tax base for the tax period (part of the tax period) shall be adjusted by the balances of the reserves and adjustments created, 22a) of the revenue of future periods, expenditure of future periods, income of future periods and costs of future periods. This profit or loss shall not include the write-off of an item of property acquired by the contribution of a member of the cooperative. ';
Article 47 (21) reads:
Tax rate
(1) The tax rate, with the exception referred to in paragraph 2, shall be 39% of the tax base reduced by the items referred to in paragraphs 34 and 20 (7) and (8) and rounded down to the nearest thousand CZK.
(2) In the case of the investment fund, the holding fund (16) and the pension fund (9a), the tax rate is 25% of the tax base reduced by the items referred to in paragraphs 34 and 20 (8) and rounded down to the nearest thousand CZK. "
48. the following words are added at the end of Paragraph 22 (1) (f): "taking into account the nature of the contract on the basis of which these activities are carried out."
49. in Paragraph 22 (1) (g) (7), the following shall be inserted after the words "movable goods": "which are in the commercial property of a permanent establishment,"
50. Paragraph 22 (2), second sentence, reads: "Construction sites, the implementation of construction projects and the provision of the activities and services referred to in paragraph 1 (a). (c) the taxpayer or the staff of the payer, or the persons working for him, shall also be regarded as a permanent establishment if their duration exceeds six months in any period of 12 calendar months consecutive."
Article 23 (1) reads as follows:
"(1) The basis of the tax shall be the difference by which, with the exception of non-taxable income and exempt income, the expenditure (costs) exceeds, while respecting their factual and temporal context in the tax period, adjusted in accordance with the following paragraphs. ';
52. In the last sentence of Article 23 (2), the following shall be inserted after the words "amending entry ':" to the property acquired in full'.
53.In Article 23 (4), the dot is replaced by a comma at the end of point (e) and the following point (f) is added:
"(f) the share of the liquidation balance or the share of the shareholder of the public company and of the associate of the limited company."
Paragraph 23 (8) reads as follows:
"(8) The economic result or the difference between revenue and expenditure on which it is based for the determination of the taxable amount (part of the tax period) prior to the date on which the business or other self-employed activity, hire or liquidation took place is adjusted.
(a) for the taxpayers referred to in Article 17, accounting in the double-entry system for the balances generated by the reserves 22a) and adjustments, accrued income, accrued expenses, accrued income and future expenses which will not be demonstrably settled during the liquidation period, 20)
(b) for taxpayers referred to in § 2
1. If they account in the double-entry accounting system, the balances generated by the provisions of reservation 22a) and the adjustment appropriations, the revenue accruing from subsequent periods, the expenditure due from subsequent periods, the revenue due from subsequent periods and the costs due from subsequent periods; However, rent, including rent for financial leasing, followed by the purchase of chartered tangible property and intangible property shall be included in the taxable amount only in proportion to the agreed period for the relevant tax period until the end of the business and until the termination of the lease,
2. where they account in a system of simple accounting, the amount of claims [except those referred to in § 24 (2) (y) (1) to (4)] and liabilities, the amounts of revenue and expenditure which are economically included in the subsequent tax period referred to in § 5, the price of unused stocks and the balances resulting from reservations 22a) and the adjustments; the lease of a financial lease with subsequent purchase of a hired item shall be included in the taxable amount only in proportion to the agreed period for the relevant tax period until the end of the business or other self-employed activity or the termination of the lease. The tax base shall include only a difference in the price at which the unused stocks already included in the tax base were sold in excess of the price at which the unused stocks were sold, the price of the unused stocks included in the tax base. Similarly, taxpayers who have had rental income (§ 9) and who do not keep accounts but spend on achieving, securing and maintaining income apply or apply to the established amount,
3. in cases where the taxpayer is not an entity (with the exception referred to in point 2), by the price of the unused stocks, by the amount of the claims [except for the claims referred to in paragraphs 24 (2) (y) (1) to (4) of Section 24], by the amount of the income that is economically attributable to the following tax period under Section 5. ';
55. Paragraph 23 shall be added to paragraph 13:
"(13) In the case of taxpayers not charging in the double-entry system on the transfer of a claim to a trading company or cooperative and on the transfer of a claim which is or has been included in the business property of a taxpayer having income from business or other self-employed activities (§ 7), the income shall be the value of that claim, even if it is a debt transferred at a price below its value. If the claim has been passed on at a price higher than its value, the income shall be that higher price. The same applies to taxpayers who have rental income (§ 9) when dealing with the transfer of a debt owed by the lessor to the lessee. '
56. In Paragraph 24 (1), the following sentence is added at the end: "Expenditure already incurred in the previous tax periods in the expenditure to achieve, secure and maintain revenue cannot be used in expenditure to achieve, secure and maintain revenue."
57. In Paragraph 24 (2) (b) (3), the reference to footnote 26 shall be deleted after the word "regulations."
58. in Paragraph 24 (2) (c), the words "disposed of for reasons" shall be replaced by the words "disposed of as a result."
59. The following text shall be added at the end of Paragraph 24 (2) (f): "and premiums paid by self-employed persons who are not insured and who are insured for a daily incapacity benefit with a private insurance undertaking, up to the amount of insurance premiums for statutory sickness insurance provided for in specific provisions, 21)."
60. In the first sentence of Paragraph 24 (2) (ch), including footnote 26ch, the first sentence of Article 24 (2) is: "the property tax paid, even if it is paid for the original property right change, 26h) the property transfer tax paid, even if it is paid by the guarantor for the original owner, 26ch) and the charges paid for the activities on which the income is subject to tax, the road tax and other taxes, with the exception referred to in Paragraph 25.
26ch) § 8 (1) (a) of ČNR Act No. 357 / 1992 Coll., as amended. '
61. The third sentence of Paragraph 24 (2) (ch) reads: "This expenditure (cargo) shall be applied in the tax period following the tax period to which the foreign tax is concerned, which is not included in the domestic tax obligation."
62. In Paragraph 24 (2) (i), the following shall be inserted after the word "reserve": "and the adjustments."
(63) The following words shall be added at the end of Paragraph 24 (2) (j) (2): "for medical examinations and medical examinations provided for in specific regulations,"
64. in Article 24 (2) (k) (1), the word "commercial" shall be inserted after the words "included in."
65. In the first sentence of Paragraph 24 (2) (k) (3), reference to footnote 5 is inserted after the word "matter" and after the second sentence the following sentence is inserted: "For the determination of expenditure for fuel consumed 5) the average prices applicable in the tax period by their relevant sellers in the Czech Republic, published by the Ministry of Finance in the Financial Rapporteur after the end of the tax period, may be used. If a taxpayer submits a return during the year for the past part of the tax period, he shall provide information on the average prices of the tax administrator. If the taxpayer uses higher prices, he is obliged to provide proof of their purchase. '
66. Paragraph 24 (2) (l) reads as follows:
"(l) damage caused by natural disasters or damage caused by a police confirmed by an unknown offender or as increased expenditure as a result of measures laid down in specific provisions,";
67. Paragraph 24 (2) (o) reads as follows:
"(o) in the case of taxpayers charging a price in the system of simple account20) in the case of a claim acquired by the transfer, only up to the amount of the income arising from their payment by the debtor or by the transferee at the time of its subsequent transmission;"
68. Paragraph 24 (2) (s) reads as follows:
"(s) in the case of taxpayers charging in the double-entry system
1. the value of the debt at the time of its disposal, up to the amount of the income arising from its disposal and increased by the adjustment item or reserve used (part of it) under the special law, 22a)
2. the purchase price (20) for the claim acquired by the transfer, up to the amount of the income arising from its payment by the debtor or by the transferee in the subsequent transfer and increased by the amount of the adjustment or provisions used under the Special Act, 22a) '.
69. Paragraph 24 (2) (t) reads as follows:
"(t) the entry price of the tangible assets and intangible assets excluded from the amortisation (§ 27), the land with the exception of stocks and the purchase price of intangible assets acquired by the contribution of a member or member of a cooperative whose accounting depreciation is not the expenditure (cost) referred to in (v), up to the amount of the proceeds of their sale, and the residual price of the technical appreciation written by the lessee after the lease, up to the amount paid by the lessor,"
70. Paragraph 24 (2) (y), including footnote 26j, reads as follows:
"(y) in the case of fees charged in the double-entry system, the value of the claim or the price of the acquisition of the debt acquired by the transfer, in the case of a claim against the debtor;
1. where the court rejected the application for bankruptcy 26i) or annulled the bankruptcy due to the lack of the debtor's assets;
2. which is in bankruptcy and settlement proceedings, 26i) on the basis of the results of bankruptcy and settlement proceedings,
3. which is a state firm in liquidation if the proceeds of liquidation are not sufficient to satisfy the remaining claim, 26j)
4. who died and the claim could not be satisfied or enforced by the heirs of the debtor,
5. Who was a legal person and died without a legal successor and the creditor was not close with the original debtor, economically or staffed, or with a natural person (§ 23 (7)).
Similarly, this applies to a claim if its write-off is fully covered by the use of a reserve or adjustment item created under a special law, 22a) or created under Act No. 499 / 1990 Coll., on the conversion of foreign exchange assets and liabilities in the field of foreign claims and liabilities of organisations in connection with exchange rate measures,
26j) § 27e of the Economic Code. '
71. In Article 24 (2) (a), the following words are added after the word "rental": "within two years from the release of the apartment."
72.In Article 24 (2), the dot is replaced by a comma at the end of the point (a) and the following point (zb) is added:
"(zb) expenditure (costs) on completed superstructures, additions and modifications, 32) reconstruction and modernisation of individual assets, which are not technical assessments pursuant to Paragraph 33 (1)."
73.In Paragraph 24 (4) (a), the comma after the words "8 years" is replaced by the following sentence: "The lease period shall be calculated from the date on which the item was left to the lessee in a state of normal use."
74. Paragraph 24 (6) is replaced by a semicolon at the end of the period and the following text is added: "In so doing, the expenditure to achieve, secure and maintain income is only a proportional part of the rent resulting from the agreed lease period for the actual lease period or the rent actually paid, if less than the proportion of the rent due for the actual lease period."
Article 75 (24) (7) reads as follows:
"(7) For the purposes of the Act, the acquisition price of a share in a commercial company or cooperative shall be the value of the paid-up cash and non-cash contribution of a member or member of a cooperative, including an issue account, or the acquisition price of 20) of the equity in the event of the acquisition of the share or the price fixed for tax purposes by inheritance or donation. A non-cash contribution transferred by a member to a trading company or a member to a cooperative, if the member is a natural person (§ 2), shall be valued at the partner or member as well as at the time of the deposit (§ 3 (3)). The tangible or intangible assets which have been included in the commercial property of the taxpayer pursuant to Article 2 shall be valued at the balance price (Paragraph 29 (2)) and, in the case of other assets, at the book value. If the asset is an asset which has not been included in a commercial property and has been acquired or acquired less than five years before being transferred to a trading company or cooperative, it shall be valued at cost and, in the case of acquisition, by inheritance or donation, the price determined for tax purposes by inheritance and donation. A non-monetary contribution made by a shareholder to a trading company or a member of a cooperative, if that partner or member is a legal person (§ 17), shall be valued at the carrying amount of the balance in the case of tangible assets and intangible assets (§ 29 (2)) and in the case of other assets."
76. Article 24 shall be added to paragraph 8:
"(8) For the purposes of this Act, non-fault fires and explosions, lightning, winds with wind speeds above 75 km / h, floods, floods, hail, soil slides, landslides and rock collapses shall be considered as natural disasters unless they occur in connection with industrial or construction operations, landslides or earthquakes reaching at least grade 4 of Richter's international scale indicating the macroseismic effects of the earthquake. The amount of the damage must be evidenced by an insurance opinion, even if the taxpayer is not insured or by an expert opinion. ';
Article 25 (1) (p) reads as follows:
"(p) technical evaluation (§ 33),"
78.In Article 25 (1) (r), the following shall be inserted after the word "point": "(ch) a."
79.The following words shall be added at the end of Paragraph 25 (1) (t): "and shall not be subject to excise duty,"
80. In Paragraph 25 (1) (v), the following words are added at the end: "except as mentioned in § 24,"
81. Paragraph 25 (1) (w) (2) shall be replaced by a semicolon at the end of the third sentence and the following words shall be added: "The share of the capital or the voting right in the tax period shall be determined as the proportion of the sum of the stocks on the last day of each month and the number of months in the tax period."
82. in the second sentence of Paragraph 25 (1) (x), "with interest" shall be replaced by "with interest on loans requested."
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Regulation Information
| Citation | Act No. 149 / 1995 Coll., amending and supplementing the Act of the Czech National Council No. 586 / 1992 Coll., on Income Tax, as amended, and amending the Act of the Czech National Council No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended, and the Act of the Czech National Council No. 185 / 1991 Coll., on Insurance, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.07.1995 |
|---|---|
| Effective from | 01.08.1995 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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