Act No. 210 / 1997 Coll.
Act amending and supplementing Act of the Czech National Council No. 586 / 1992 Coll., on Income Tax, as amended
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Law
Effective from 01.01.1998
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210
THE LAW
of 31 July 1997
amending and supplementing the Act of the Czech National Council No. 586 / 1992 Coll., on Income Tax, 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. 139 / 1994 Coll., Act No. 316 / 1996 Coll., Act No. 18 / 1997 Coll., Act No. 151 / 1997 Coll., Act No. 209 / 1997 Coll., Act No. 149 / 1995 Coll., Act No. 248 / 1995 Coll., Act No. 316 / 1996 Coll., Act No. 18 / 1997 Coll.
1. in the first sentence of Article 4 (1) (e), "biogas plant" shall be replaced by "biogas and wood gas plant, plant for other ways of producing electricity or biomass heat."
2. in Article 4 (1) (k), the following shall be inserted after the words "from the State budget": "and similar transactions provided from abroad."
Note 2a is amended as follows:
"2a) For example, the 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 Order), 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 jurisdiction of the Ministry of Education, Youth and Sports of the Czech Republic No. 67 / 1991 Coll., on the provision of scholarships to students in graduate studies."
3. Paragraph 4 (1) (u), including footnote 4e, reads as follows:
"(u) income generated by the acquisition of ownership of the apartment as a replacement for the release of the apartment, plus compensation (severance payments) for the release of the apartment paid to the user of the apartment on condition that the refund (severance payments) was used or used to procure the apartment no later than one year after the year in which the refund (severance payments) was accepted. This income is also exempt if the amount corresponding to the refund (severance grant) has been spent on the provision of housing needs (4e) within one year before its receipt. The taxpayer shall notify the tax administrator of the acceptance of the refund by the end of the tax period in which it was received,
4e) § 6 of Act No. 96 / 1993 Coll. '.
4.
"(a) income from interest on overpayments attributable to the tax administrator, 49) by the social security administration (50) and income from penalties on overpayments of premiums recovered by the competent health insurance undertaking after the deadline set for the decision on overpayment of premiums, 51)
51) Section 14 of the ČNR Act No. 592 / 1992 Coll., on Insurance for General Health Insurance, as amended. '
5. in Article 4 (1), the following point (zb) is inserted after point (b):
"(zb) revenue generated in the form of a gift received in connection with a business or other self-employment activity as an advertising item bearing the commercial name or trademark of the provider of the gift, the value of which does not exceed CZK 200."
6. In Paragraph 5 (4), the first three sentences are deleted.
7. In the last sentence of Paragraph 5 (5), the following words are deleted and added: "Except for revenue for which the tax levied at a special rate is to be counted on the total tax liability in the tax return (§ 8 (4), § 36 (6)). Furthermore, income on which the tax is levied on a separate tax base shall not be included in the tax base under Paragraph 16 (2). '
8. In the second sentence of Article 5 (6), the words "the recovery has taken place 'are replaced by the words" the legal grounds for their application have been removed'.
9. In the first sentence of Paragraph 6 (4), the words "paragraph 13 (a) 'shall be deleted and the amount" CZK 5000' shall be replaced by "CZK 2000 '.
10. The last sentence of Paragraph 6 (6) reads: "For the purposes of this provision, the entry price shall be based on an unrestricted entry price in accordance with Paragraph 29 (7) and, where value added tax is not included in the entry price, the VAT shall be increased for the purposes of this provision."
11.
"(ch) income from dependent activities carried out on the territory of the Czech Republic resulting from the fees referred to in Article 2 (3) from employers having their registered office or resident abroad, provided that the period of time related to the performance of such activities does not exceed 183 days in any period of 12 months consecutive; the exemption does not apply to revenue from the activities of artists, sportsmen, artists and co-performers acting in public and to revenue from activities carried out in a permanent establishment (§ 22 (2)), '.
12. in Article 6 (11), the following shall be inserted after the word "interpreters": "brokers of collective disputes and arbitrators."
13. Note 6f:
"6f) Act No. 36 / 1967 Coll., on Experts and Interpreters. Act No. 216 / 1994 Coll., on Arbitration and Enforcement of Arbitration Findings. Articles 11 and 13 (1) to (4) of Act No. 2 / 1991 Coll., on collective bargaining. § 14 (4) of Decree No. 108 / 1994 Coll., implementing the Labour Code and certain other laws. Decree No. 18 / 1991 Coll., on other acts of general interest. '
14. in Article 7 (2) (c), the following shall be inserted after the word "interpreters": "brokers of collective disputes and arbitrators."
15. In Article 7, the following sentence is added at the end of paragraph 10: "In addition, in the amount shown, it may apply insurance premiums paid by self-employed persons who are not insured and are insured for a daily incapacity benefit with a private insurance undertaking only up to the amount of insurance premiums for statutory sickness insurance provided for in specific provisions. 21)."
16. in Article 8 (1) (g), the following shall be inserted after the words "interest and other income on loans granted,": "interest on late payments, late payment,"
17.
"(4) The revenue referred to in paragraph 1 (a) to (f) and paragraph 3 (a), resulting from resources in the Czech Republic, constitutes a separate tax base for taxation at a specific tax rate (§ 36). Where the interest income referred to in paragraph 1 (c) and (d) and the interest income referred to in paragraph 1 (a) on bonds 20a) and interest income on bonds 20a) referred to in paragraph 3 (a) referred to in § 36 (2) (a) (1) and (c) (1) derive from sources within the territory of the Czech Republic and the taxpayer referred to in Article 2 (2) is to be included in the commercial property (§ 4 (3)), they shall not be reduced by the taxable amount (partial basis of tax) and the tax deducted shall be counted on the total tax liability in the tax return (§ 36 (6). '
18. In Article 8, the following paragraph 5 is inserted after paragraph 4:
"(5) Where the revenue referred to in points (a) to (f) of paragraph 1 and in paragraph 3 (a) comes from sources abroad, expenditure shall not be reduced by the tax base (partial tax base) unless the taxpayer makes use of the possibility to include it in a separate tax base when applying the tax rate referred to in Article 16 (2). ';
Paragraphs 5, 6 and 7 shall be renumbered paragraphs 6, 7 and 8.
19. In Paragraph 8, the following sentence is added at the end of paragraph 6: "If the expenditure relating to the income referred to in paragraph 3 (b) is higher than the income, the difference shall not be taken into account. '.
20. In Paragraph 10 (5), the first sentence is: "In the case of revenue referred to in paragraph 1 (b), the expenditure shall be the price resulting from the price of the case (right) for which the debtor has established the case (law), and, if the case (law) is inherited or donated, the price recorded for tax purposes shall be the inheritance or donation." In the second sentence, "Article 24 (2) (b) 'is replaced by" Article 29 (2)'. In the third sentence, the word "(right) 'is inserted after the word" thing'. in the seventh sentence, "paragraph 1 (b) and (c) 'is replaced by" paragraph 1 (b), (c), (f) and (g)'; The following sentences are added at the end of the paragraph: "In the case of income from the sale of immovable property, the expenditure paid shall be the property transfer tax referred to in Article 24 (2) (ch), even if it is paid in a tax period other than that in which the proceeds from the sale result. In the case of income from the sale of immovable property which was in the shareholding of spouses, the cost shall be the property transfer tax paid by any of them. '
21. Paragraph 10 (8) reads as follows:
"(8) The income referred to in paragraph 1 (f) to (ch), with the exception of the income from the share of the liquidation balance and the share of the settlement interest of the members of the public commercial company and the Associates of the limited company resulting from resources in the Czech Republic, is a separate tax base for taxation at a specific tax rate (§ 36). If this income comes from sources abroad, the tax base (the sub-base of the tax) is as defined in Section 5 (2). However, the taxpayer may include them in a separate tax base in a separate tax return, applying the tax rate under Paragraph 16 (2). This tax base may be reduced only by the acquisition price of a share in a company or cooperative, in the case of revenue referred to in paragraph 1 (f) and (g). Where a contract price includes a remuneration for the use of a work or performance, the amount attributable to that remuneration shall be reduced by the taxable amount taxed at a special tax rate and shall be included in the revenue referred to in Section 7. For the taxpayers referred to in § 2 (2) for whom the sport activity is an activity of business or other self-employed activity, the prices received from sports competitions shall be considered as revenue under § 7. '
22. In the second sentence of Section 13, the following words are inserted after the words "household with a taxpayer ':" or, where appropriate, in cooperation with other household persons with a taxpayer,'.
23. In Paragraph 15 (1) (a), "28 800 CZK" is replaced by "32 040 CZK."
24. in Paragraph 15 (1) (b), the amount "14 400 CZK" is replaced by "18 000 CZK."
25. In Paragraph 15 (1) (c), the amount "28 800 CZK" is replaced by "32 040 CZK" and the amount "16 800 CZK" is replaced by "18 240 CZK."
26. in Articles 15 (1) (g) and 15 (4), the reference to footnote 15 shall be replaced by a reference to footnote 14d and footnote 15 shall be deleted;
27. in Paragraph 15 (2), the amount "28 800 CZK" is replaced by "36 000 CZK."
28. In Paragraph 15, the following sentence is added at the end of paragraph 3: "In the case of a taxpayer referred to in Paragraph 2 (2) who receives revenue included in a separate tax base in a separate tax return (Sections 8 (5) and 10 (8)), that taxable amount shall not be reduced by the amounts set out in Section 15. '
29. Paragraph 15 shall be added to paragraph 10, which shall include Notes 53), 54), 55) and 56):
"(10) The amount to be deducted from the tax base may be equal to the interest paid for the tax period on the loan from the building savings (4a) or from the mortgage credit (53) provided by the taxpayer and used to finance housing needs. Housing
(a) the acquisition of an apartment;
(b) construction or purchase of building for housing, 54)
(c) the acquisition of a building plot for the construction of a building for housing or a building plot for housing;
(d) amendment, 32) modernisation and maintenance (55) of the apartment, building for housing or parts thereof;
e) building modification 56) non-residential space on the apartment.
Housing needs must be located in the Czech Republic.
53) Paragraph 14 of Act No. 530 / 1990 Coll., on Bonds, as amended by Act No. 84 / 1995 Coll.
54) Paragraph 40 (1) of Decree No. 83 / 1976 Coll., on General Technical Requirements for Construction, as amended by Decree No. 376 / 1992 Coll.
55) § 86 of Act No. 50 / 1976 Coll., on Territorial Planning and Construction Regulations (Construction Act).
56) Paragraph 1 (3) of Decree No. 85 / 1976 Coll. '.
30. Paragraph 16, including the title, reads:
Tax rate
(1) 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, is:
| Základ daně | Daň | Ze základu přesahujícího | |
| od Kč | do Kč | ||
| 0 | 91 440 | 15 % | |
| 91 440 | 183 000 | 13 716 Kč + 20 % | 91 440 Kč |
| 183 000 | 274 200 | 32 028 Kč + 25 % | 183 000 Kč |
| 274 200 | 822 600 | 54 828 Kč + 32 % | 274 200 Kč |
| 822 600 | a více | 230 316 Kč + 40 % | 822 600 Kč. |
(2) The revenue referred to in Articles 8 (5) and 10 (8), resulting from sources abroad, if included in a separate tax base, is 25%, not including the revenue referred to in Article 10 (1) (h) and (ch). The revenue referred to in Article 10 (1) (h) and (ch) resulting from sources abroad which are included in a separate tax base shall be 20%. '
31. in Paragraph 19 (1) (c), the following words are added at the end of point 1: "referred to as folk housing cooperatives, 18f)."
Note 18f:
"18f) Act No. 53 / 1954 Coll., on People's Cooperatives and Cooperative Organisations, as amended by the statutory measure of the Bureau of the National Assembly No. 20 / 1956 Coll., and the following regulations."
32. in the first sentence of Article 19 (1) (d), the words "biogas plant" are replaced by the words "biogas and wood gas plant, plant for other ways of producing electricity or biomass heat."
33. In Paragraph 20, the following sentences are added at the end of paragraph 3: "The tax base set separately for an individual holding fund may be reduced by the difference by which, during the previous tax period, the expenditure (costs) adjusted under Paragraph 23 exceeded its revenue adjusted under Paragraph 23. This difference may be reduced for a single holding fund in no more than three tax periods following the tax period in which that difference was recognised. '
34. § 20a reads:
A share company which is only part of the tax period by an investment fund pursuant to a special regulation, 16) shall distribute the tax base (Paragraph 20 (1), reduced by the items referred to in Sections 34 and 20 (8) with precision to the days, to the part
(a) which is due to the date preceding the closing date of the investment fund's activity under a special rule, 19d) which shall be rounded down to a whole thousand CZK,
b) attributable to the remainder of the tax period, which is rounded down to the entire thousand CZK.
Similarly, a public limited company from which an investment fund was created during the tax period shall be treated. '
35. after Paragraph 20a, the following Section 20b is inserted:
Separate tax base
The tax base of all income from dividends, profit shares, settlement shares, interest in the balance of liquidation or similar transactions to taxpayers referred to in Article 17 (3) shall be all income from sources abroad for the benefit of income in the relevant tax period. The income from or similar transactions included in the separate tax base may be reduced by the acquisition price of the share in the company or cooperative. ';
36. In Paragraph 21 (1), "39% 'is replaced by" 35%' and "paragraph 2 'is replaced by" paragraphs 2 and 4'.
37. Paragraph 21 (2) reads as follows:
"(2) The tax rate is 25%
(a) in the case of an investment fund and pension fund 9a) on the basis of the tax base minus the items referred to in Sections 34 and 20 (8), which shall be rounded down to the nearest thousand CZK; and
b) at the mutual fund 16) from the tax base, which will be rounded down to thousands of CZK. "
38. Paragraph 21 shall be added to paragraph 4:
"(4) The tax rate is 25% of the tax base under Section 20b, rounded down to the whole CZK."
39. in Paragraph 22 (1) (b), the following shall be inserted after the word "employment": "except for the income referred to in point (f) (2)"
40. Paragraph 22 (1) (f) reads as follows:
"(f) revenue
1. independent activity such as architect, doctor, engineer, lawyer, scientist, teacher, artist, tax or accounting adviser and similar professions, performed or evaluated in the Czech Republic,
2. from a personally carried out activity in the territory of the Czech Republic or from a publicly performing artist, athlete, artist and co-performer, regardless of who the income is from and what legal relationship they have. "
41. the following words shall be deleted at the end of Paragraph 22 (1) (g) (7) and the following words shall be added:
Article 22 (2) reads as follows:
"(2) A permanent establishment means a place to perform the activities of the taxpayers referred to in § 2 (3) and § 17 (4) on the territory of the Czech Republic, e.g. workshop, office, place to mine natural resources, place of sale (outlets), construction site. Construction site, location of construction projects and provision of activities and services referred to in paragraph 1 (b). (c) the payer or the staff member or persons working for him shall be regarded as a permanent establishment if their duration exceeds six months in any period of 12 calendar months consecutive."
43. In Article 23 (3), the following sentence is added at the end: "The economic result shall be further increased by the amounts of social security premiums, the contribution to the state employment policy and the public health insurance premium, which under the special legislation21) is payable by the employee and has been deducted by the employer but not paid by 31 January of the year following the end of the tax period. '
44.
"(a) for the taxpayers referred to in § 2 (2), § 17 (3), with the exception of pension funds and for a permanent establishment (§ 22 (2)), income on which the tax is levied at a special rate under § 36 (2), except for interest income as defined in § 36 (6) (a). For pension funds, all income on which the tax is levied at a special rate is not included in the tax base (Section 36 (2)),
(b) income taxed at the tax rate provided for in Articles 16 (2) and 21 (4), "
45. in Paragraph 23 (4) (d), the following sentence shall be replaced at the end of the comma and added: "These amounts shall also include the amounts by which the economic result has been increased in accordance with the last sentence of paragraph 3 in previous periods of taxation, if any, to pay them."
46. Paragraph 23 (4) (e) (2) reads as follows:
'2. they relate to expenditure (costs) not recognised in previous tax periods as expenditure (costs) to achieve, secure and maintain income up to a maximum of those unrecognised expenditure (costs) in previous tax periods, '.
47. In the first sentence of Paragraph 23 (6) (c), the words "the expenditure (costs) referred to in § 24 (2) (zb) has been spent and" are replaced by the words "was."
48. In the first sentence of Paragraph 23 (7), the following shall be inserted after the words "Staff ':" or otherwise'. After the second sentence, the following sentence is inserted: "This does not apply to cases where the creditor is a resident or resident abroad and the agreed amount of interest on the loan is less than 140% of the interest rate of the Czech National Bank applicable at the time of conclusion of the contract." For the words "close." (c) "the following sentence shall be added:" otherwise connected persons shall mean persons who have established a business relationship mainly for the purpose of reducing the tax base or increasing the tax loss. "
49. Paragraph 23 (11) reads as follows:
"(11) In the case of a permanent establishment (§ 22 (2)), the taxable amount cannot be lower or the tax loss higher than that which would have been achieved by the same or similar activity carried out under similar conditions by a taxpayer having his registered office or residence in the Czech Republic. In order to determine the profit / loss ratio to costs or gross income for comparable taxpayers or activities, a comparable level of business margin (commission) and other comparable data may be used. The methods of allocating the total profits or losses of the permanent establishment operator to its various parts may also be used. ';
50. In the first sentence of Article 23 (13), the following shall be inserted after the words "the claim transferred ':" or the claim lodged'.
51. in Article 24 (2) (b), the last sentence shall be replaced by the sentence "The residual price or part thereof may not be applied where the construction work (house, building, construction) is disposed of in whole or in part in connection with the construction of the new construction work or its technical evaluation."
52. In Paragraph 24 (2) (f), the following sentence shall be replaced by a dot at the end of the comma: "This premium and contribution shall be the expense (cost) of the debtors in the double-entry system only if they have been paid, at the latest by the date for filing the tax return, '.
53. In Article 24 (2) (h), points 2 and 3, the words "and intangible" shall be deleted.
54. In the first sentence of Paragraph 24 (2) (k), the following shall be inserted after the words "at an amount equal to or above the specific provisions, 5)": "unless otherwise specified,"
55. Paragraph 24 (2) (k) (2) reads as follows:
"2. Meals for domestic business trips of more than 12 hours in a calendar day, for taxpayers with income pursuant to § 7; a regular place of business for taxpayers with income pursuant to § 7 shall also mean the registered office of business indicated in a trade permit or other similar business permit,"
56. In Paragraph 24 (2) (k) (3), the words "with the exception of leasing" shall be deleted in the sentence, first after the word "taxpayer," and in the sentence, the following words shall be deleted after the words "leased items" and the following words shall be inserted: "and the rent (part of it) shall be used (applied) as expenses to achieve, secure and maintain revenue."
57. Paragraph 24 (2) (r) reads as follows:
"(r) the sum of the acquisition prices of shares and the acquisition prices of 20) other securities sold during the tax period, up to and including the total income from them [including a proportion of the interest income charged to duplicators in the duplicated accounting system in accordance with the special legislation20]. Where the aggregate of the acquisition prices of shares and the acquisition prices of other securities exceeds the income of those securities sold during the tax period, this difference may be used as an expense (cost) for the following three tax periods at most, in each tax period, the amount by which the proceeds of the securities sold exceed the total of the acquisition prices of shares and the acquisition prices of other securities in the relevant tax period. This provision shall not apply to notes, '.
58. in Paragraph 24 (2), the following words shall be deleted at the end of (u) and the following words shall be added: "and the property transfer tax paid by the other spouse on the sale of the property which was in the ownership of the spouses without share,"
59. Paragraph 24 (2) (w) reads as follows:
"(w) the acquisition price of the share in the company or in the cooperative on its sale, up to the amount of the proceeds from the sale, with the exception of the acquisition price of the share of the public limited company (s) to which the provisions of point (r) apply;"
60. Paragraph 24 (2) is replaced by the following: "The outstanding part of the claim for a debtor having his registered office or resident abroad, which was the subject of the conversion under Act No. 499 / 1990 Coll., was created by the end of 1990 and for which the maturity date was until the end of 1994, reduced by the amortisation of the claim, 22b) may be used as an expense (expense) to achieve, secure and maintain income either in one way or in turn with the exception of claims acquired by transfer or deposit. This provision shall not apply where the book value of the claim or the price of the acquisition of the debt acquired by the transfer has already been written off to profit or loss, '.
(61) In Article 24 (2) (zc), the words "in the case of taxpayers charging in the dual accounting system" shall be deleted.
62. In Article 24 (2), at the end of the point (zd), the dot is replaced by a comma and the following points (z) to (zg) are added:
"(z) the purchase price 20) the notes charged under the special legislation20) as security up to the amount of the income from its sale, increased by a fee charged in the double-entry system by a proportion of the interest income recognised in income in accordance with the special regulations, 20)
(zf) expenditure (costs) incurred after 1 January 1997 on the restoration of the work of art, 30), up to the amount of income from its sale, minus the cost of the acquisition of the work of art,
(zg) the right of option under a special regulation, 20) but when selling the right of option, the time value of the right of option 20) shall be the expense (cost) only up to the amount of the income from its sale. ';
Article 63 (24) (4) reads as follows:
"(4) The lease on financial leasing with the subsequent purchase of chartered tangible assets that can be amortised under this Act is recognised as expenditure (cargo) on condition that:
(a) the rental period of the leased case is more than 20% of the prescribed depreciation period referred to in § 30 but not less than three years. For real estate, the lease period shall be at least eight years. The period of lease shall be calculated from the date on which the case was left to the lessee in a state of normal use; and
(b) the purchase price of the leased item is not higher than the residual price which the latter would have in the event of an even depreciation pursuant to Article 31 of this Law; and
(c) after the termination of the financial lease with the subsequent purchase of the acquired tangible property, the taxpayer referred to in Article 2 shall include the purchased property in his commercial property.
If, on the date of purchase of the contract, the contract was already written off at 100% of the entry price, the condition referred to in point (b) shall not apply. '
64. In Article 24 (5), the words "and intangible 'and" and intangible' are deleted.
65. In Paragraph 24 (6), the words "and intangible" shall be deleted.
66. Paragraph 25 (1) (c) reads as follows:
"(c) the price of the security, with the exception referred to in § 24 (2) (r), (w) and (z),"
67.In Article 25 (1) (f), the following shall be inserted after the words "interest on late payments": "(late payments)."
68. In Paragraph 25 (1) (i), the following words shall be deleted at the end and the following words shall be added: "or to revenue excluded under an international double taxation agreement,"
69. In Paragraph 25 (1), the following words are added at the end of point (za): "Except as provided for in Section 24 (2) (zf),"
70. In Paragraph 25 (1), at the end of point (zc), the dot is replaced by a comma and the following point (zd) is added:
"(zd) an obligation, with the exception of an obligation arising from the acquisition of tangible and intangible assets (§ 26), arising in the tax period in which the taxpayer applied expenditure pursuant to § 7 (9) or § 9 (4)."
71. The first sentence of Paragraph 26 (2), including Notes 28d, 28e and 29, reads: "For the purposes of this Act, tangible property shall be:
(a) separate movable goods or sets of movable goods with separate technical and economic destination, the entry price of which (§ 29) exceeds CZK 20,000 and have operational and technical functions of more than one year;
(b) buildings, houses and apartments or non-residential premises defined as units by special regulation, 28d)
(c) buildings, except:
1. operational mining works,
2. small structures as defined in the special regulation28e) other than cores;
3. fencing for forest production and hunting, which is a small construction, 29)
(d) permanent crops with a fertility period of more than three years as defined in paragraph 9;
(e) basic herd and towing animals, 20)
(f) other assets as defined in paragraph 3.
28d) § 2 (f) of Act No. 72 / 1994 Coll., which regulates certain joint ownership relations with buildings and certain ownership relations with apartments and non-residential premises and complements certain laws (the Housing Act).
28e) § 3 (2) (a) of Decree No. 85 / 1976 Coll., as amended by Decree No. 155 / 1980 Coll.
29) Paragraph 3 (2) (b) of Decree No. 85 / 1976 Coll., as amended by Decree No. 155 / 1980 Coll. '.
Article 72 (26) (4) reads as follows:
"(4) Intangible property for the purposes of this Act means articles of industrial property rights, projects and software and other technical or other economically usable knowledge, if the entry price of an individual property exceeds CZK 40,000 and its period of application 20) longer than one year, provided that they were
(a) acquired by a bribe; or
(b) set up its own activities for the purpose of trading in them; or
(c) acquired by the contribution of a member of the cooperative, by gift or inheritance.
For the purposes of this Act, intangible assets are not intangible research and development results, which are intangible investment assets under a special provision. 20). "
73.In Article 26 (7) (a) (3), the following shall be inserted after the words "to cease business or other self-employed activities": "or to terminate the lease."
74. In Paragraph 26 (7) (a) (4), "Paragraph 28 (7)" is replaced by "Paragraph 28 (6)."
75. Paragraph 26 is added to paragraph 10:
"(10) If the property is co-owned, the entry price equal to the sum of the values of the co-ownership shares of each co-owner and not the entry price of the individual co-ownership interest shall be decisive in assessing whether it has reached the entry price referred to in paragraph 2 or paragraph 4. ';
76. In Paragraph 28 (1), the words "the right of management 'are replaced by the words" the right of management 30a)' and the following footnote 30a is added:
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Regulation Information
| Citation | Act No. 210 / 1997 Coll., amending and supplementing the Act of the Czech National Council No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 03.09.1997 |
|---|---|
| Effective from | 01.01.1998 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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