Act No. 216 / 2009 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
Valid
Law
Effective from 20.07.2009
Text versions:
20.07.2009
216
THE LAW
of 17 June 2009
amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
Parliament has decided on this law of the Czech Republic:
Act No. 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 6, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 5,
1. in Article 3 (4) (f), the words "from a close person who has been an agricultural entrepreneur (1e) and has prematurely ceased farming" shall be replaced by the words "between persons close to an early cessation of farming activities (1e),"
2. In Article 4, at the end of paragraph 2, the dot is replaced by a comma and the following point (d) is added:
"(d) to divide the land."
3. In Paragraph 5, the dot is replaced by a comma at the end of paragraph 5 and the words "unless otherwise provided for in Paragraph 36 (7) are added."
4. in Article 6 (9) (a):
"(a) non-monetary benefits incurred by the employer for the professional development of employees related to the subject matter of the employer's activity or non-monetary benefits incurred by the employer for the retraining of employees under another legislation governing employment133); the exemption shall not apply to income generated by employees in this context, such as wages, wages, remuneration or compensation for income foregone, as well as to other monetary benefits provided to employees in this context; ';
5. In Paragraph 19 (1) (z), the second sentence is as follows: "This shall not apply to dividends and other profit shares paid by a subsidiary in liquidation, to a parent company which is a taxpayer referred to in Article 17 (3), and to income from the transfer of a parent company's share in a subsidiary resulting from a taxpayer referred to in Article 17 (3) or to a company which is a tax resident in another Member State of the European Union if the subsidiary is a taxpayer referred to in Article 17 (3) and is in liquidation."
6. In Article 19 (1), the dot is replaced by a comma at the end of point (zp) and the following point (zq) is added, including footnote 18c:
"(zq) income from savings and credit cooperatives on interest and other deposit income from banks.
18c) Act No. 87 / 1995 Coll., on savings and credit cooperatives and certain measures related thereto and on supplementing the Act of the Czech National Council No. 586 / 1992 Coll., on Income Taxes, as amended. "
7. In Article 19, the following paragraph 10 is added:
"(10) The exemptions provided for in paragraph 1 (z) (2) and (zi) and in paragraph 9 may apply mutatis mutandis to companies resident in another Member State of the European Union under the conditions laid down in paragraphs 3, 4 and 6. Paragraph 25 (1) (zk) shall apply mutatis mutandis to the exemption provided for in this paragraph. ';
8. In Article 22 (1) (g) (3), the second sentence is replaced by the following: "For the purposes of this provision, the difference between the agreed price and the normal market price (§ 23 (7)) and interest not recognised as expenditure (cargo) under § 25 (1) (w) and (zm) shall be considered as profit shares, except for the difference between the agreed prices and the interest paid to the tax resident of another Member State of the European Union or other States forming the European Economic Area."
9. In Article 23, at the end of paragraph 4, the dot is replaced by a comma and the following point (m) is added:
"(m) the difference between the value of the shares established under another law on the transformation of cooperatives and the amount paid under the agreement between the debtor and the beneficiary."
10. in Article 24 (2) (h) (2), "paragraph 4" is replaced by "paragraphs 4 and 15."
11. in Article 24, the following paragraph 15 is added:
"(15) The lease on a financial lease, followed by the purchase of the acquired tangible property written down under Paragraph 30a, shall be recognised as expenditure (cargo) under paragraph 1 provided that:
(a) the lease period for tangible assets written down by the owner (lessor) in accordance with Article 30a (1) shall be at least 12 months and for tangible assets written down in accordance with Article 30a (2) shall be at least 24 months; the lease period shall be calculated from the date on which the case was left to the lessee in a state of normal use;
(b) after the end of the lease period, the transfer of ownership rights to the subject-matter of the lease between the owner (lessor) and the lessee shall be immediately followed; 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. "
12. in Article 24 (2) (j) (3), the words "relating to the subject of the employer's activity, where, under special legislation (132), it is considered to be the work of or expenditure (costs) on the retraining of employees under the special legislation governing employment (133)" shall be replaced by the words "under another legislative act (132) and the retraining of employees under another legislation governing employment (133), insofar as they relate to the subject of the employer's activity."
13. in Article 26 (1), the words "30a" shall be inserted after the words "Article 30,"
14. In Paragraph 28 (1), the words "and the organisation set up by the Authority shall be inserted after the words" the State organisation responsible for managing the State's property '.
15. in Article 29 (3), the words "Article 30a (5)" shall be inserted after the words "and 6";
16. After Paragraph 30, the following Section 30a is inserted:
Exceptional depreciation
(1) The tangible assets included in group 1 of depreciation referred to in Annex 1 to this Act, acquired between 1 January 2009 and 30 June 2010, may be written off evenly within 100% of the entry price for 12 months by the first owner.
(2) The tangible assets included in group 2 of depreciation referred to in Annex 1 to this Act, acquired between 1 January 2009 and 30 June 2010, may be written off without interruption by the first owner within 100% of the entry price for 24 months, applying the depreciation equally to 60% of the entry price of the tangible assets for the first 12 months and applying the depreciation equally to 40% of the entry price of the tangible assets for the next 12 months.
(3) The depreciation referred to in paragraphs 1 and 2 shall be determined to the extent possible for months; in so doing, the taxpayer shall be obliged to start the depreciation from the following month after the date on which the conditions for depreciation have been met. When the depreciation is initiated or terminated during the tax period, depreciation may be applied only at the amount attributable to that tax period. The depreciation is rounded up to the whole crown.
(4) Exceptional depreciation of tangible assets pursuant to paragraphs 1 and 2 may not be applied to tangible assets amortised under Paragraph 30 (4) and (5).
(5) The technical assessment of the tangible assets depreciation pursuant to paragraphs 1 and 2 does not increase its entry price. The completed technical evaluation shall be classified in the depreciation group in which the tangible assets on which the technical evaluation is carried out are classified and shall be amortised as tangible assets under Sections 26 to 30 and 31 to 33. '
17. Paragraph 35 (2) reads as follows:
"(2) For the calculation of the discounts referred to in points (a) and (b) of paragraph 1, the average annual recalculated number of staff with disability (33) and for the calculation of the discount referred to in paragraph 1 (b) shall be determined. (c) the average annual recalculated number of all employees of the taxpayer. The average recalculated number of employees shall be calculated separately for each group of employees defined in the previous sentence as a proportion of the total number of hours resulting from the layouts of works83) or individually contracted works84) for the period (length) of the employment relationship during which the tax returns are submitted pursuant to paragraph 1 and the total annual working time fund per employee working full-time laid down by specific legislation34). The total number of hours shall not be taken into account as a result of an undeclared absence of work, unpaid leave granted by the employer without payment of the salary, unless the staff member has been unable to perform the work for other important reasons relating to his person, and temporary incapacity or quarantine for which compensation for wages, wages or wages or reduced remuneration is not due, or reduced remuneration for the period of temporary incapacity or quarantine under the special legislation 47a) or sick leave from sickness insurance, except in respect of the first three days of temporary incapacity, where compensation for the salary or salary is not due to the staff under the second sentence of Paragraph 192 (1) of the Central Labour Code. The term of employment shall not include maternity or parental leave, military service, civilian service and long-term release for public office. The calculated proportion shall be rounded to two decimal places. ';
18. in Paragraph 36 (1) (a), "points 1, 2 and 6" are replaced by "points 1, 2, 6 and 12."
19. In Paragraph 36, the following paragraph 7 is added:
"(7) If the taxpayers referred to in Articles 2 (3) and 17 (4), who are tax residents of a Member State of the European Union or of other States forming the European Economic Area, are included in the tax return, the income referred to in Article 22 (1) (c), (f) or (g) (1), (2), (4), (5), (6) or (12) shall be credited to their total tax liability relating to income from resources in the Czech Republic for which they submit their tax returns in the Czech Republic. If the tax withheld or part of it cannot be accounted for on that total tax due because the taxpayer has incurred a tax liability of zero or has recognised a tax loss or its total tax is lower than the tax withheld, it will result in an excess of 35e at an amount of tax that cannot be counted. Where the taxpayer does not include the income referred to in Article 22 (1) (c), (f) or (g) (1), (2), (4), (5), (6) or (12) in the tax return by the end of the period laid down in the special legislature28b, Article 38e (7) shall apply mutatis mutandis. ';
20. in Paragraph 38d (1), "points 1, 2, 5 and 6" are replaced by "points 1, 2, 5, 6 and 12."
21. in Article 38d (4), at the end of point (b), the dot is replaced by a comma and the following point (c) is added:
"(c) Paragraph 36 (7)."
22. in Article 38d (5), the sentence "For the revenue referred to in Article 36 (7), the third sentence of Article 38e (9) shall apply mutatis mutandis."
23. in Article 38f, the following paragraph 4 is inserted after paragraph 3:
"(4) Revenue from the dependent activity carried out in the State with which the Czech Republic has concluded a double taxation contract to taxpayers, as referred to in Article 2 (2), from an employer resident in the State where such activity is carried out or from an employer who is a taxpayer referred to in § 2 or § 17, and income from the dependent activity for such an employer is charged to a permanent establishment located in the State with which the Czech Republic has concluded a double taxation contract, shall be exempt from taxation in the Czech Republic provided that the income in question has been taxed in the State of source. The other taxpayer's income shall be calculated at the rate of tax established on the tax base not reduced by such revenue excluded from sources abroad. Where more favourable to the taxpayer, the provisions of paragraph 1 shall apply to such revenue. ';
Paragraphs 4 to 11 shall be renumbered paragraphs 5 to 12.
24. in the first sentence of Paragraph 38g (3), the words "unless it makes use of the procedure laid down in Article 36 (7)" shall be inserted after the words "the special tax rate."
25. in Paragraph 38j (4), the words "by means of a data report on the common technical equipment of AIFMs taxes 135) ', including footnote 135, are deleted;
Transitional provisions
1. Paragraph 3 (4) (f) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, is already applicable for the tax period 2009.
2. The provisions of § 5 (5), § 36 (1) (a), § 36 (7), § 38d (1), (4) and (5) and § 38g (3) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, can be applied for the tax period started in 2009.
3. Paragraphs 6 (9) (a) and 24 (2) (j) (3) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, can be used for the tax period started in 2009.
4. Paragraphs 19 (1) (z) and 19 (10) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, can be applied already during the tax period started in 2009.
5. Paragraph 22 (1) (g) (3) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply for the first time for the tax period started in 2010.
6. When selling a passenger car of category M1, with the exception of a car which is used by a road transport operator or taxi operator on the basis of a concession issued, and a car type of sanitary and funeral car, which has been registered as a tangible property for the passenger car seller until the end of the tax period starting in 2007, the provisions of Sections 23 (4) (l) and 24 (2) (b) of Act No 586 / 1992 Coll., as effective until 31 December 2007, may continue to apply after 31 December 2008.
7. Paragraph 24 (15) of Act No. 586 / 1992 Coll., as effective from the date of the entry into force of this Act, shall apply to property which is the subject of a financial lease contract with the subsequent purchase of the acquired tangible property concluded from the date of entry into force of this Act until 30 June 2010 and which is left to the lessee in a state of eligible normal use during that period. Paragraph 24 (15) of Act No. 586 / 1992 Coll., as effective from the date of the entry into force of the Act, cannot be applied to the amendments to the contracts for the lease with the subsequent purchase of the acquired tangible property concluded by the date of entry into force of the Act.
8. Paragraph 35 (2) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply for the first time for the tax period started in 2009.
9. Paragraph 38f (4) shall apply for the first time for the 2008 tax period.
Amendment of the Reserve Act to determine the income tax base
In Article 8 (1) of Act No. 593 / 1992 Coll., on provisions for the determination of the income tax base, as amended by Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 244 / 1994 Coll., Act No. 132 / 1995 Coll., Act No. 211 / 1997 Coll., Act No. 333 / 1998 Coll., Act No. 669 / 2004 Coll., Act No. 377 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 223 / 2006 Coll.
Footnote 12c reads:
"12c) § 136 of Act No. 182 / 2006 Coll., on the bankruptcy and methods of its resolution (insolvency law), as amended."
Transitional provision
Paragraph 8 of Act No. 593 / 1992 Coll., as effective from the date of the entry into force of the Act, can already be used for the creation of adjustments which began in 2009.
Amendment of the law regulating certain user relations to the property of the Czech Republic
In Paragraph 1 (1) of Act No. 1 / 2007 Coll., which regulates certain user relations with the property of the Czech Republic, the words "1 January 2010 'are replaced by the words" 1 January 2015'.
Efficacy
This Act shall take effect on the day of its publication.
Wolf
Klaus v. r.
Fischer v. r.
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Regulation Information
| Citation | Act No. 216 / 2009 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.07.2009 |
|---|---|
| Effective from | 20.07.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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