Government Regulation No. 155 / 2015 Coll.
Government Regulation amending Government Regulation No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme
Valid
Regulation
Effective from 01.07.2015
Text versions:
01.07.2015
29.06.2015
155
GOVERNMENT REGULATION
of 15 June 2015
amending Government Regulation No 361 / 2014 Coll., determining the supply of goods or services for the application of the reverse charge scheme
The Government orders pursuant to § 92f of Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 360 / 2014 Coll.:
Government Decree No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme, is amended as follows:
1. in Paragraph 2 (3) (a):
"(a) cereals and technical crops, including oil seeds and sugar beet, which are listed under the tariff nomenclature codes in Chapter 10 or Chapter 12,"
2. in Paragraph 2 (3) (b) (1), "7312 00 00" is replaced by "7312."
Efficacy
This Regulation shall enter into force on 1 July 2015.
Prime Minister:
Sobotka v. r.
1. Prime Minister and Minister for Finance:
Ing. Babiš v. r.
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Regulation Information
| Citation | Government Regulation No. 155 / 2015 Coll., amending Government Regulation No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.06.2015 |
|---|---|
| Effective from | 01.07.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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