Act No 174 / 2018 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Effective from 01.01.2019
174
THE LAW
of 19 July 2018
amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
In Article 17b (1) (a) of Act No. 586 / 1992 Coll., on Income Tax, as amended by Act No. 267 / 2014 Coll. and Act No. 148 / 2016 Coll., at the end of the text (a) the text is added
"if
1. no corporate tax payer, except for the World Bank, the International Monetary Fund, the European Investment Bank, other international financial organisations, the State, the Central Bank or the legal entities controlled by them, has 10% or more of the capital of that Investment Fund; the shares of connected persons who are taxpayers of corporate tax shall be treated as shares of one taxpayer for this purpose; this condition shall be deemed to be fulfilled even if the authorised share of capital is exceeded for less than half of the tax period or the period for which the return is made or for less than 6 months if the tax period exceeds 12 months; and
2. does not conduct business under the conditions laid down in the Commercial Act 139);
139) Act No. 455 / 1991 Coll., Trade Act, as amended. '
Transitional provision
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.
Efficacy
This Act shall take effect on 1 January 2019.
z. Filip v. r.
Zeman v. r.
Babiš v. r.
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Regulation Information
| Citation | Act No. 174 / 2018 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.08.2018 |
|---|---|
| Effective from | 01.01.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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