Act No. 170 / 2017 Coll.
Law amending certain tax laws
Valid
Effective from 01.04.2017
Contents
ČÁST PRVNÍ
Čl. I
㤠30c
㤠38nd
㤠38zf
Čl. II
ČÁST DRUHÁ
Čl. III
Čl. IV
ČÁST TŘETÍ
Čl. V
㤠20a
㤠24
§ 24a
㤠69
㤠78e
㤠79b
㤠80a
㤠92ea
㤠101b
㤠106aa
§ 106ab
㤠106e
㤠110zf
Čl. VI
ČÁST ČTVRTÁ
Čl. VII
Čl. VIII
ČÁST PÁTÁ
Čl. IX
ČÁST ŠESTÁ
Čl. X
„ČÁST PÁTÁ
Čl. XI
ČÁST SEDMÁ
Čl. XII
Čl. XIII
ČÁST OSMÁ
Čl. XIV
Zobrazeno prvních 200 z celkem 919 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
170
THE LAW
of 4 April 2017
amending certain tax laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
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. in Article 3 (3) (b) of the introductory part of the provision, the words "or lasting" shall be inserted after the words "or";
2. in Paragraph 4 (1) (a) of the introductory part of the provision, the word "own" shall be inserted after the word "satisfaction."
3. In Article 4 (1) (b) of the Introductory Part of the provision, the words "or from the settlement of ownership of immovable property 'are inserted after the words" or through the settlement of ownership of them', after the word "spouse ', the words" or on the settlement of ownership of immovable property acquired by inheritance', the words "or co-owner 'are inserted after the word" the seller', and the words "or co-ownership of immovable property 'are inserted after the words" the sale'.
4. In Article 4 (1) (b), the words "or the settlement of ownership of such immovable property 'shall be added at the end of the text of point 1.
5. in Article 4 (1) (b) (4), the words "or settlement of ownership of the building right" shall be inserted after the words "building rights."
6. in Article 4 (1) (k) (2), the words "with the exception of family funding" shall be inserted after the word "society."
7. in Article 4 (1) (s) of the introductory part of the provision, the words "or the period during which that proportion was evidently owned by the deceased, in the case of a transfer of the share acquired by inheritance by the deceased, directly or by his spouse, shall be inserted after the words" the transformation of the commercial corporation. "
8. in Article 4 (1) (s) (4), the word "non-monetary" shall be inserted after the word "member's share."
9. in Article 4 (1) (v), the word "own" shall be inserted after the word "have"; unless the conditions for exemption (severance grant) are met, this income shall be the income referred to in Article 10 in the last tax period in which the conditions for exemption may have been fulfilled "and the words" satisfaction of the dwelling "shall be replaced by the words" satisfaction of the dwelling. "
(10) In Article 4 (1) (w), the words "per unit list" shall be replaced by the words "per unit list" and the words "at the end of the text shall be added"; the exemption shall not apply to income from capital assets and income from the transfer of securities or from shares in shares on the cancellation of a holding fund which is or has been included in the commercial property within 3 years of the end of the activity resulting from the income from a separate activity; in the case of a tribal leaf, the period shall be 5 years'.
11. in Article 4 (1) (x), the words "the period of 3 years shall be reduced by the period during which the security or share held by the deceased was held at the time of the cancellation of the mutual fund, in the case of the transfer of the security or the share held by the estate acquired by the deceased in a series of direct or spouse;"
12. in Paragraph 4 (1) (x), the words "in the exercise of the right of the principal shareholder to redeem" shall be replaced by the words "due to a forced transition."
13. in Paragraph 4 (1) (y):
"(y) income from the acquisition of a property right to a unit which does not include a non-residential space other than a garage, cellar or chamber, if it is owned by a legal person established to be the owner of a house with units, and a natural person acquiring the ownership right to the unit;
1. is the tenant of this unit,
2. is a member of that legal person; and
3. has participated or its legal predecessor has participated in its monetary or non-monetary performance in the acquisition of a house with units, '.
14. in § 4a (h):
"(h) income arising from the write-off of the debt in the event of reorganisation or debt relief under the bankruptcy law,"
15. in Article 4a (j), the words "increase or change in qualifications, study," shall be replaced by the words "education, if this income is not income from dependent activity, or on" and the words "at the end of the text are added; if the conditions for exemption of income are not met, that income shall be income under Article 10 in the last tax period in which the conditions for exemption may be met."
16. in § 4a (m) (1), the words "spouse's child" are replaced by the words "spouse's child."
17. in § 4a (p) (2), the words "newly created" are replaced by "emerging."
18. in Article 5 (10), point (d) is deleted;
Point (e) shall be renumbered as point (d).
19. in Paragraph 6 (3), the sentence "The income of a staff member shall be inserted after the sentence of the first paragraph" shall also mean the performance provided by the employer for the member of the family of the staff member in accordance with paragraph 9 (d) and (e). "
20. Paragraph 6 (4) reads:
"(4) The revenue charged by or paid by the payer shall, after an increase in accordance with paragraph 12, be the separate tax base for taxes levied by deduction at a specific rate of tax, unless the staff member has made a tax declaration in accordance with Paragraph 38k (4), (5) or (7) for that payer, or has made use of the procedure laid down in Paragraph 36 (7) or (8) for revenue referred to in paragraph 1.
(a) resulting from an agreement to carry out work, the aggregate amount of which shall not exceed CZK 10 000 per calendar month for the same payer, or
(b) in aggregate amounts not exceeding CZK 2,500 per calendar month for the same payer. "
21. in the second sentence of Article 6 (6), the words "hired vehicle" shall be replaced by the words "hired vehicle or purchased vehicle for financial leasing."
22. in Article 6 (9) (d) (1), the words "use of medical," shall be replaced by the words "acquisition of medical, medical, hygienic and similar goods and services from medical establishments, purchase of medical devices for medical use and use," and the following point 4 shall be inserted after point 3:
'4. the allowance for printed books, including children's picture books, other than those in which advertising exceeds 50% of the area, ';
23. in Paragraph 6 (9) (p) (3), the comma is deleted after the number "6";
24. in Paragraph 6 (9), the words "; the property benefits from interest-free loans exceeding the principal amount of CZK 300,000 calculated for each calendar month shall be valued in accordance with paragraph 3 and shall be included in the tax base at least once per tax period, not later than the month of the month of December."
25. In Paragraph 7 (7) (a), "CZK 1,600,000" is replaced by "CZK 800,000."
26. in § 7 (7) (b) the amount "CZK 1 200 000" is replaced by "CZK 600 000";
27. in § 7 (7) (c), the amount "600 000 CZK" is replaced by "300 000 CZK."
28. In § 7 (7) (d), the amount "800 000 CZK" is replaced by "400 000 CZK."
29. in Paragraph 7 (8), the sentence "For the purposes of paragraph 7, revenue shall be that which the taxpayer would have had if he had not been an entity" shall be inserted after the word "expenditure" and "revenue" shall be inserted after the word "paragraph 7."
30. in Paragraph 7 (11), "12" is replaced by "11."
31. In the first sentence of Paragraph 7a (1), the words "revenue under Section 6 'shall be inserted after the words" revenue under Section 6'; the words "only 'shall be inserted after the words" employees or' shall be deleted; and the words "5 000 000 000 CZK 'shall be replaced by the words" 5 000 000 CZK and which'.
32. In the second sentence of Article 7a (5), the words "in the part relating to the tax period for which the return was lodged 'shall be inserted after the words" by the amount'.
33.In Article 7a (7), "2" is replaced by "3."
34. In Article 7a (7), the last sentence, including footnote 9d, is deleted.
35. in Article 8 (1) (a), the words "from a commercial corporation" shall be replaced by the words "commercial corporation or mutual fund, where the share is represented by a security," and the words "the income from the settlement to a member who is not a participant in the contract (" outside the standing partner "), obtained by means of a profit transfer agreement under a special law (" profit transfer contract ") or a management contract under a special law (" control contract "), shall be deleted;
36. in Paragraph 8 (1), the words "or family funding" shall be added at the end of the text of point (i).
37. In the last sentence of Paragraph 8 (7), the word "contribution" shall be replaced by the word "contributions" and the words "over the last 10 years and after 1 January 2001" shall be replaced by the words "after 1 January 2001 and which have not been taxed on account of the payment of insurance benefits from private life insurance, other income which is not insurance-based and does not constitute the termination of an insurance contract or the early termination of an insurance contract before the end of the 60 calendar months following the conclusion of the contract or before the year in which the insured reaches 60 years."
38. In § 9, paragraph 4, first sentence, the amount "600 000 CZK" is replaced by "300 000 CZK."
(39) In Paragraph 10 (1) (b) of the introductory part of the provision, the word "bribe" shall be inserted after the word "z."
40. in Paragraph 10 (3) (c) (1), the words "the child of the spouse" shall be replaced by the words "the child of the spouse."
41. in Paragraph 10 (3) (c), the following point 4 is inserted after point 3:
"4. The taxpayer of his property which he has entered into the family fund or of the property which has been entered into the family fund by the person referred to in point 1 or 2, ';
Point 4 is renumbered point 5.
42.In Paragraph 10 (5), the second sentence is deleted.
43. In the sixth sentence of Paragraph 10 (5), the words "or a tribal list 'shall be inserted after the word" shares'.
44. in Article 17a (2) (f):
"(f) family funding which, for the purposes of this Act, means a foundation or fund of foundations,
1. which according to its founding act serve to support the founder or persons close to the founder; or
2. whose activities are aimed at supporting the founder or persons close to the founder. ';
45. in Paragraph 18 (2), at the end of point (f), the dot is replaced by a comma and the following point 4 is added:
"4. insurance premiums for the insurance of a house contracted by a community of owners of units."
46. in § 19 (1) (zg) and (zh):
"(zg) income generated as compensation for the service resulting from the law or decision of the State body under other legislation and income generated as compensation for expropriation under other legislation;
(zh) income of the Czech Republic from liquidity management operations of the Treasury and government debt management under the law governing budgetary rules, "
47. in § 19 (1) (zi), the words "Republic. This" shall be replaced by "the Republic; this', the words" settlement shares and 'shall be replaced by the words "settlement shares,' and, at the end of the text of point (zi), the words" and profit shares if the subsidiary is able to reduce the tax base by them 'shall be added.
48. in Paragraph 19 (1), points (zn) to (z), including footnote 4c, are deleted;
The letter "zq 'shall be renumbered" zn'.
49. in Article 19 (2), point (b) is replaced by the dot and point (c) is deleted;
50. in Article 19 (3) (b), the words "trust fund, family fund, municipality, union of municipalities" and the words "and which it has" shall be replaced by the words "if it is in their business."
51. in Paragraph 19 (4) of the introductory part of the provision, the word 'to' is replaced by ', zf) a';
52.In Article 19 (4) (a), "zf) to" is replaced by "z) (2) (zf) a";
53.In Paragraph 19 (4) (b), the words "to zh) 'are replaced by the words" point 1 and point (zf)';
54. In Paragraph 19b, at the end of paragraph 1, the dot is replaced by a comma and the following point (f) is added:
"(f) the income of the owner of the unit in the form of reimbursement of house and property management costs
1. owner of another unit in the same house; or
2. the person who becomes owner of the emerging unit in the same house. '
55. in Paragraph 19b (2), the following points 3 and 4 shall be added at the end of point (b):
"3. a territorial autonomous organisation or a voluntary association of municipalities, a public research institution, a public higher education institution or a Regional Council of the Cohesion Region shall have their seat in the Czech Republic,
4. a legal person established in the territory of a Member State of the European Union or of a State forming a European Economic Area other than the Czech Republic, if its legal form and subject matter are similar to that of the taxpayer referred to in point 3, '.
56. in Paragraph 19b (3), the words "paragraph 2 (b)" shall be replaced by the words "paragraph 2 (b) to (d)," after the word "him" shall be inserted the words "public utility" and after the word "decision" shall be inserted the words "public good."
57. In the first sentence of Paragraph 20 (7), a comma is inserted after the word "services' and the words" to cover costs (expenses) relating to activities from which revenue is not subject to tax, not later than 3 immediately following tax periods. The generally beneficial society and the Institute must use the means obtained by this saving 'shall be deleted.
58. In Paragraph 21c, the following paragraph 2 is inserted after paragraph 1:
"(2) For the purposes of income taxes, the performance of a family fund shall first be carried out on the profits of the fund and then on the other assets of the fund. ';
Paragraphs 2 and 3 shall become paragraphs 3 and 4.
(59) In Paragraph 21d (1) of the introductory part of the provision, the words "case with the exception of a case which is an intangible asset" shall be replaced by the words "material property."
60. in Article 21d (1) (a) (1), the words "used goods" are replaced by the words "subject matter of financial leasing," the word "it" is replaced by the word "him" and the word "items" is replaced by "subject matter of financial leasing."
61. in Article 21d (1) (b), the words "the item used has already been written off in this depreciation" shall be replaced by the words "the subject matter of the financial lease has already been written off in that depreciation."
62. In Article 21d (4) (a), the words "terminated early" are replaced by the words "terminated before the expiry of the minimum period of financial leasing."
63.In Article 21d (4) (b), the words' after the agreed period 'are deleted.
64. in Article 21d, the following paragraph 6 is added:
"(6) Financial leasing is not a transfer
(a) tangible assets excluded from amortisation; or
(b) intangible property. ';
65.In Paragraph 22 (1) (d), "sales" is replaced by "transfer."
(66) In Article 22 (1) (g), the words "not mentioned in (d), (h) and (i)" shall be added at the end of the text of point 14.
67.In Paragraph 22 (1) (i), "sales" is replaced by "transfer."
68. In Article 23 (2), the words "or keep simple accounts' shall be added at the end of the text in point (b).
69. in Article 23 (3) (a), point 8 is deleted;
Points 9 to 20 shall be renumbered 8 to 19.
70. in Paragraph 23 (3) (a) (11), "leasing of tangible assets" is replaced by "leasing."
71.In Article 23 (3) (a), point 12 is deleted.
Points 13 to 19 shall be renumbered 12 to 18.
72.In Paragraph 23 (3) (a) (12), "10" is replaced by "9."
73.In Article 23 (3) (a) (13) and (b) (6), the words "which affects the outcome of the operation and 'are deleted and at the end of the text of the point the words' if this change in the accounting method subsequently affects revenue and expenditure entering the tax base 'are added.
74.In Paragraph 23 (3) (c) (6), "12" is replaced by "11."
75. in Paragraph 23 (3) (c) (8), "16" is replaced by "14."
76. In Paragraph 23 (3) (c) (9), the words "the taxpayer has charged this income under the legislation governing the accounting in revenue" shall be replaced by the words "the taxpayer has included that income in the tax base."
77.In Article 23 (4), point (j) is deleted.
Points (k) to (m) shall be renumbered as points (j) to (l).
78. In Article 23 (6) (b) (2), the words "namely," and the words "free of charge changes in jurisdiction to the management of State property or to the administration of property under the legislation governing the budgetary rules of local authorities, borrowing or" shall be deleted.
79. In Section 23 (7) of the introductory part of the provision, a comma is inserted after the word "Republic '.
80.In Paragraph 23 (8) (b) (1), the words "tangible assets' are deleted.
81. in Article 23 (9) (a), "l" is replaced by "k";
82. In the second sentence of Paragraph 23c (7), a comma is inserted after the word "non-resident."
83. In § 24 (2) (h) (2):
"2. Reimbursement of financial leasing under the conditions set out in paragraph 4; however, in the case of a tax payer who keeps a tax register, such remuneration shall be expenditure only in proportion to the agreed period for the relevant tax period; the fee shall be paid for the transferee and the amount paid by the transferee to the transferor at the rate of the difference between the remuneration of the financial leasing paid by the transferee and the remuneration of the financial leasing which is the expense of the transferee pursuant to Article 24 (6) in the transfer of the financial leasing contract; ';
84. in Article 24 (2) (h), point 3 and the final part of the provisions are deleted;
85. in Article 24 (2) (ch), the words "and are not part of the valuation of assets" shall be inserted after the words "paid."
86. In Paragraph 24 (2) (k) (1), the word "or" shall be replaced by a comma and the words "or used under a borrowing agreement with a creditor for the duration of the debt security by transferring the right of ownership to that vehicle" shall be inserted after the word "lease."
87.In Article 24 (2) (k) (3), the words "except for a borrowing agreement concluded with a creditor for the period of securing the debt by transferring the right of ownership to that vehicle" shall be inserted after the word "borrowing."
88. In Paragraph 24 (2) (k) (4), the word "or" shall be replaced by a comma and the words "or used under a borrowing agreement with a creditor for the duration of the debt security by transferring the right of ownership to that vehicle" shall be inserted after the word "lease."
(89) In Article 24 (2) (o), the word "paid" shall be inserted after the word "paid" and the words "due from their payment by the debtor or by the transferee on his subsequent transmission" shall be replaced by "on this claim."
90. in Paragraph 24 (2) (w):
"(w) the acquisition price of a share or a ordinary leaf which is not measured at fair value under the accounting legislation and the acquisition price of a share in a limited liability company or a limited partnership company or cooperative, up to and including the amount of income from the sale of that share, that ordinary leaf or that share; that restriction does not apply to a security that is not measured at fair value under the accounting legislation only because the corporation tax payer is a micro entity under the accounting legislation or a non-resident tax which is required under the legal order of the State under which it is established or established to maintain accounts and the income from the sale of the security is not attributable to its permanent establishment in the Czech Republic, '.
91. in § 24 (2) (zr) and (z):
"(z) expenditure on production
1. a fund of cultural and social needs for a public-service taxpayer or a social fund for a taxpayer who is a public college or a public research institution, up to a percentage of the total of the assessment bases of an employee's social security contributions and the contribution to the state employment policy for the tax period in which the employee's salary can be used as an expense related to the achievement, securing and retention of taxable income which is identical to the percentage of the basic allocation of the cultural and social needs fund;
2. the fund of assigned funds for a taxpayer who is a public university or a public research institution;
3. an operational fund for a taxpayer who is a public university;
4. a scholarship fund for a high-school taxpayer,
5. funds to ensure the competence of the Czech Insurers' Office as defined by the law governing insurance of liability from the operation of the vehicle, with the exception of expenditure on the creation of the Damage Guarantee Fund;
(z) expenditure in the form of:
1. expenditure on the operation of its own pre-school establishment; or
2. a contribution to the operation of a pre-school establishment provided by other bodies for children of their own staff; ';
footnote 26k is deleted, including the footnote reference.
92.In the third sentence of Paragraph 24 (2) (zt), the words "as previous' are replaced by the words" as first '.
93. footnote 3d is deleted, including the footnote reference.
94. In Paragraph 24 (2), the comma is replaced by a dot at the end of the point (z) and the points (z) are deleted.
95.In Paragraph 24 (4), the words "tangible property which may be amortised under this Act" shall be deleted and the words "such tangible property" shall be replaced by the words "subject of financial leasing."
96. In Paragraph 24 (5), the introductory part of the provision reads: "Where the taxpayer is liable to acquire property previously used and the conditions of financial leasing are not met, the remuneration for use of the expenditure referred to in paragraph 1 shall be only on condition that the taxpayer includes the property in the commercial property and the acquisition price '.
97. In Article 24 (6), the words "early termination of financial leasing 'are replaced by the words" financial leasing completed before the expiry of the minimum financial leasing period' and the words "paragraph 4 'are deleted.
98. footnote 26b is deleted, including the footnote reference.
99. In Section 24 (7) of the final part of the sixth sentence, the words "the difference between the valuation of the non-cash deposit and the amount of the deposit paid by the commercial corporation to its member or part of that difference, and the following," shall be deleted.
100. In Article 24, the words "or which have reduced the tax base for withholding tax at a specific tax rate 'shall be added at the end of the text of paragraph 7.
101. In Paragraph 24 (12) (h), the words "tangible property" are deleted.
102. In Article 25 (1) (f), the words "interest on the outstanding amount, cash penalties," shall be inserted after the words "(zi)."
103. In Article 25 (1) (h) (1), "a 'is replaced by" a' and at the end of the text the comma is replaced by "a 'and the words" printed books, including children's picture books, other than those in which advertising exceeds 50% of the area,' are added.
104. In Paragraph 25 (1) (i), the words "; this shall apply mutatis mutandis" shall be replaced by "and for use."
105. In Paragraph 25 (1) (k), the text "zw)" is replaced by "zs."
106. In Article 25 (1) (m), the words "the transfer of profits under a profit transfer contract or a control contract, the payment of losses to a person under a profit transfer contract or control contract and the compensation granted outside the standing members under a profit transfer contract or control contract 'are deleted.
107. In § 25 (1) (y):
"(y) for taxpayers who are accounting units, the partial payment of the contribution to the provision of financing, processing, recovery and disposal of electrical waste from solar panels placed on the market before 1 January 2013 by the collective scheme operator;"
footnote 28c is deleted.
108. In Paragraph 25 (1) (z), the words "tangible assets' are deleted.
109. In Paragraph 25 (1) (zp), the words "the implementation of a trust fund or family fund 'shall be inserted after the words" the donation' and the words "the free payment 'shall be deleted.
110. In Article 25 (1), point (zq), the words "the implementation of a trust fund or family fund 'shall be inserted after the words" the donation', and the words "the free of charge 'shall be deleted.
111. In Paragraph 25 (1), at the end of point (zq), the comma is replaced by a dot and the point (zr) is deleted.
112. In Article 26, at the end of paragraph 3, the dot is replaced by a comma and the following point (d) is added:
"(d) the right of construction with a taxpayer who does not keep accounts."
113. In Article 26 (7) (b), the words "or depreciation pursuant to Article 30c (2) 'are inserted after the number" 10'.
114. In Article 26 (7) (d), "§ 38m (2)" is replaced by "§ 38ma (1)."
115. In Article 27 (j), the words "by fulfilling a trust fund or family fund 'shall be inserted after the words" by donating'.
116. In Article 28 (1) (c), the words "or with the right to manage 'shall be inserted after the word" economy'.
171. in Article 28 (1), the following points (d) and (e) are inserted after point (c):
"(d) a contribution organisation of a local authority or a voluntary association of municipalities in respect of tangible assets transferred to the establishment for farming;
(e) a voluntary association of municipalities in respect of tangible property transferred by a member municipality, ';
Points (d) to (f) shall be renumbered as points (f) to (h).
118. In Paragraph 28, the following paragraph 7 is added:
"(7) In the case of a taxpayer who is neither a tenant nor a user who has been transferred to use material property, the technical assessment of such material property shall be treated in a similar manner to that of the technical assessment paid by the lessee. The termination of such use or withdrawal of the amortisation consent shall be treated in a similar manner to the termination of the lease or cancellation of the agreement of the borrower of material assets with the depreciation of the lessee. For the purposes of this provision, the taxpayer to whom the material property has been used shall be in the capacity of the tenant and the payer to whom the property has been used shall be in the capacity of the depreciation of the tangible property. ';
Contents
ČÁST PRVNÍ
Čl. I
㤠30c
㤠38nd
㤠38zf
Čl. II
ČÁST DRUHÁ
Čl. III
Čl. IV
ČÁST TŘETÍ
Čl. V
㤠20a
㤠24
§ 24a
㤠69
㤠78e
㤠79b
㤠80a
㤠92ea
㤠101b
㤠106aa
§ 106ab
㤠106e
㤠110zf
Čl. VI
ČÁST ČTVRTÁ
Čl. VII
Čl. VIII
ČÁST PÁTÁ
Čl. IX
ČÁST ŠESTÁ
Čl. X
„ČÁST PÁTÁ
Čl. XI
ČÁST SEDMÁ
Čl. XII
Čl. XIII
ČÁST OSMÁ
Čl. XIV
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 170 / 2017 Coll., amending certain laws in the field of taxation |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.06.2017 |
|---|---|
| Effective from | 01.04.2017 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0