Act No. 215 / 2013 Coll.
Act amending Act No. 202 / 1990 Coll., on Lottery and other similar games, as amended, and Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Law
Effective from 01.01.2014
Text versions:
01.01.2014
24.07.2013
215
THE LAW
of 20 June 2013
amending Act No. 202 / 1990 Coll., on Lottery and other similar games, as amended, and Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment to the Lottery Act and other similar games
Act No. 202 / 1990 Coll., on Lottery and Other Similar Games, as amended by Act No. 70 / 1994 Coll., Act No. 149 / 1998 Coll., Act No. 63 / 1999 Coll., Act No. 353 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 284 / 2004 Coll., Act No. 377 / 2005 Coll., Act No. 254 / 2008 Coll., Act No. 300 / 2011 Coll., Act No. 420 / 2011 Coll., Act No. 457 / 2011 Coll., and Act No. 458 / 2011 Coll., is amended as follows:
1. in Paragraph 41b (1) (b):
"(b) from operated games pursuant to § 2 (h) and online odds betting pursuant to § 50 (3) in the case of sub-levy on odds betting,"
2. in Article 41b (1), the following point (c) is inserted after point (b):
"(c) from operated betting games in accordance with § 2 (i) in the case of a sub-levy from casino betting games,"
Points (c) and (d) shall be renumbered points (d) and (e).
3. in Paragraph 41b (1) (e), "(c)" is replaced by "(d)."
4. in § 41c (b):
"(b) 20% for the sub-base of the exchange rate betting levy,"
5. in Article 41c, the following point (c) is inserted after point (b):
"(c) 20% for the sub-base of the gambling levy at the casino,"
Points (c) to (f) shall be renumbered (d) to (g).
6. After § 41d, the following § 41da is inserted:
Discount on the partial levy on lotteries and other similar games
(1) The discount on the partial levy can be reduced
(a) sub-levy on lotteries;
(b) the partial contribution from the odds betting.
(2) A partial levy discount may be applied by the taxpayer to the value of the cash donations provided by the taxpayer in the period of the levy to the Czech Olympic Committee for the purposes of gym and sports, provided that the taxpayer publishes their value and the date of transmission in a manner that allows remote access.
(3) The sub-levy may be reduced by a maximum of 25% of this sub-levy. "
Amendment of the Income Tax Act
In Article 20 (8) of Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 259 / 1994 Coll., Act No. 333 / 1998 Coll., Act No. 340 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 117 / 2001 Coll., Act No. 483 / 2001 Coll., Act No. 575 / 2002 Coll., Act No. 438 / 2003 Coll., Act No. 458 / 2004 Coll., Act No. 445 / 2005 Coll., Act No. 2 / 2009 Coll., Act No. 346 / 2010 Coll., Act No. 375 / 2011 Coll., Act No. 458 / 2011 Coll., and Act No. 458 / 2011 Coll., the fourth sentence is inserted "In the limits for this deduction does not count for non-void.
EFFECTIVE
This Law shall enter into force on 1 January 2014.
Germany
Zeman v. r.
Rusnok v. r.
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Regulation Information
| Citation | Act No. 215 / 2013 Coll., amending Act No. 202 / 1990 Coll., on Lottery and other similar games, as amended, and Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.07.2013 |
|---|---|
| Effective from | 01.01.2014 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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