Act No. 196 / 1993 Coll.
Act amending and supplementing Act of the Czech National Council No. 588 / 1992 Coll., on Value Added Tax, and Act of the Czech National Council No. 586 / 1992 Coll., on Income Tax, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll. and Act No. 157 / 1993 Coll.
Valid
Effective from 01.08.1993
196
THE LAW
of 10 July 1993
amending and supplementing Act No. 588 / 1992 Coll., on Value Added Tax, and Act No. 586 / 1992 Coll., on Income Tax, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll. and Act No. 157 / 1993 Coll.
Parliament has decided on this law of the Czech Republic:
The Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended by the Act of the Czech National Council No. 35 / 1993 Coll., Act No. 96 / 1993 Coll. and Act No. 157 / 1993 Coll., is amended as follows:
1. In Paragraph 4 (1), at the end of point (s), the dot point is replaced by a comma and the following point (t) is added:
"(t) interest income on government bonds. 4d)
4d) Act No. 530 / 1990 Coll., on Bonds, as amended by Act No. 591 / 1992 Coll. '
2. In Paragraph 19 (1), point (c) is replaced by the following:
"(i) interest income on government bonds. 4d) '.
3. Paragraph 25 (f), including footnote 26a, reads as follows:
"(f) paid periodic penalty payments and fines, with the exception of contractual fines, the premium on social security contributions and the contribution to state employment policy and the premium on general health insurance (21) and the penalty and regulation measures in the wage field. 26a)
26a) Decree of the Government No 186 / 1993 Coll., on the regulation and sanction measures in the wage field. '
The income tax is exempt from the income tax pursuant to § 4 and 19 of the Czech National Council Act No. 586 / 1992 Coll., on income taxes, from interest income on government bonds issued after the entry into force of this Act.
This Act shall take effect on 1 August 1993.
Uhde v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 196 / 1993 Coll., amending and supplementing Act No. 588 / 1992 Coll., on Value Added Tax, and Act No. 586 / 1992 Coll., on Income Tax, as amended by Act No. 35 / 1993 Coll., Act No. 96 / 1993 Coll. and Act No. 157 / 1993 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.07.1993 |
|---|---|
| Effective from | 01.08.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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