Act No. 210 / 2002 Coll.
Act amending Act No. 227 / 1997 Coll., on Foundation and Foundation Funds and amending and supplementing certain related laws (Law on Foundation and Foundation Funds) and Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Effective from 01.07.2002
210
THE LAW
of 24 April 2002
amending Act No 227 / 1997 Coll., on Foundation and Foundation Funds and amending and supplementing certain related laws (Law on Foundation and Foundation Funds) and Act No 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 1 / 2000, Act No. 1 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2001, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2 / 2001, Act No. 2 / 2000, Act No. 2, Act No. 2 / 2000, Act No. 2, Act No. 2 / 2000, Act No. 2, Act No. 2 / 2000, Act No. 2 / 2000, Act No. 2, Act No. 2, Act No. 2, Act No. 2 / 2000, Act No. 2, Act No. 2, Act No. 2 / 2000, Act No. 2000, Act No. 2, Act No. 2, Act No. 2, Act No. 2, Act No. 2, Act No. 2, Act No. 2, Act No. 2, Act No.
1. In Article 19 (1) (r), the words "interest and dividend income arising from securities which are part of a trust fund and which are entered in the fund register, income from interest on funds which are part of the trust fund and are entered in the fund register, provided that they are deposited in a separate account with the bank 'are replaced by the words, including footnote 13b, which read:" interest income and other income arising from securities which are part of the fund or branch of a foreign bank operating in the Czech Republic and the number of such account is entered in the trust register, and any income from interest on the funds which are part of the trust funds and which are part of the trust funds and which are part of the fund of the trust funds and which are deposited in the fund of the fund under special law 13b) are managed by the creditor, and on condition that the funds are entered in the trust fund, and entered in the fund, and entered in the trust register, and the fund's account number of the trust register, and the trust account number of the trust, and the trust account, and the trust fund, and all income of the trust funds which are entered in the fund.
13b) Sections 8 (2) (b) and 8 (3) (a) and (f) of Act No. 591 / 1992 Coll., on Securities, as amended by Act No. 362 / 2000 Coll. '
2. In Paragraph 19 (1), the dot at the end is replaced by a comma and the following point (zd) is added:
"(zd) the revenue of taxpayers who are not set up or set up for the purposes of business, which is due to them as a contribution to part of the proceeds of lotteries and other similar games authorised under Section 4 (2) of Act No. 202 / 1990 Coll., on lotteries and other similar games, as amended."
PERFORMANCE TO DECLARATION OF THE COMPLETE VERSION OF THE LAW
The Prime Minister is hereby authorised to declare in the Collection of Laws the full text of Act No. 227 / 1997 Coll., on Foundation and Foundation Funds and amending and supplementing certain related laws (Law on Foundation and Foundation Funds), as is apparent from the amendments made by this Act.
EFFECTIVE
This Law shall take effect on 1 July 2002.
Klaus v. r.
Havel v. r.
v Rychetský v. r.
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Regulation Information
| Citation | Act No. 210 / 2002 Coll., amending Act No. 227 / 1997 Coll., on Foundation and Foundation Funds and amending and supplementing certain related laws (Law on Foundation and Foundation Funds), and Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.05.2002 |
|---|---|
| Effective from | 01.07.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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