Communication from the Ministry of Foreign Affairs No. 230 / 1995 Coll.

Q: Is Communication from the Ministry of Foreign Affairs No. 230 / 1995 Coll. still valid?

Yes, Communication from the Ministry of Foreign Affairs No. 230 / 1995 Coll. is still valid and effective.

230

COMMUNICATION

Ministry of Foreign Affairs

The Ministry of Foreign Affairs announces that on 27 October 1994 a Treaty was signed in Vilnius between the Czech Republic and the Republic of Lithuania to avoid double taxation and prevent tax evasion in the field of income and property taxes.

The Parliament of the Czech Republic gave its assent to the Treaty and the President of the Republic ratified it.

The Treaty entered into force on 8 August 1995 pursuant to Article 28 (2) thereof.

The Czech version of the Treaty is hereby published at the same time. The English version of the Treaty, which is relevant for its interpretation, can be consulted by the Ministry of Foreign Affairs and the Ministry of Finance.

TREATY

between the Czech Republic and the Republic of Lithuania on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes

the Czech Republic and the Republic of Lithuania,

Desiring to conclude a contract to avoid double taxation and prevent tax evasion in the field of income and property taxes,

agree as follows:

Persons to whom the Treaty applies

This contract shall apply to persons resident in one or both Contracting States (residents).

Taxes to which the Treaty applies

1. This Agreement shall apply to income and property taxes imposed on behalf of each of the Contracting States or its lower administrative departments or local authorities, whatever the method of collection.

2. All taxes levied on total income, on total property or on part or on income or on property, including taxes on profits from the disposal of movable or immovable property, as well as taxes on the addition of property, shall be treated as income and property taxes.

3. the current taxes to which the Treaty applies are:

(a) in the Republic of Lithuania:

(i) corporate profit tax;

(ii) income tax on natural persons;

(iii) tax on undertakings using property owned by the State;

(hereinafter referred to as the Lithuanian tax);

(b) in the Czech Republic:

(i) income tax on natural persons;

(ii) corporation tax;

(iii) real estate tax;

(hereinafter referred to as the "Czech tax ').

4. This Treaty shall also apply to taxes of the same or similar kind to be imposed after the signature of this Treaty in addition to or instead of the current taxes. The competent authorities of the Contracting States shall communicate to each other significant changes to be made to their respective tax laws.

General definitions

1. For the purposes of this Treaty, unless the link requires a different interpretation:

(a) the term "Lithuania" shall mean the Republic of Lithuania and, where it is used in the geographical sense, the Republic of Lithuania or any area adjacent to the sovereign waters of the Republic of Lithuania, on which Lithuania's rights relating to the seabed and its subsoil and its natural resources may be exercised under the laws of the Republic of Lithuania and in accordance with international law;

(b) the term "Czech Republic" means the territory of the Czech Republic in which the sovereign rights of the Czech Republic are exercised under Czech law and in accordance with international law;

(c) the terms "one Contracting State" and "the other Contracting State" refer to the Czech Republic or Lithuania as appropriate;

(d) the term "person" includes a natural person, undertaking and any other association of persons;

(e) the term "company" refers to any legal person or rightholder considered to be a legal person for taxation purposes;

(f) the terms "undertaking of one Contracting State" and "undertaking of the other Contracting State" refer to an undertaking operated by a resident of one Contracting State or an undertaking operated by a resident of the other Contracting State;

(g) the term "undertaking" shall have the same meaning as under the national provisions of the Contracting State;

(h) the term "national" means:

(i) in the case of Lithuania, any natural person who is a national citizen of the Republic of Lithuania and any legal person, personal company, individual undertaking or association established under the law in force in the Republic of Lithuania;

(ii) in the case of the Czech Republic, any natural person who is a national citizen of the Czech Republic and any legal person, personal company or association established under the law in force in the Czech Republic;

(ch) the term "international transport" shall mean any transport carried out by a ship or aircraft operated by an undertaking of one Contracting State, unless such transport is carried out only between points in the other Contracting State;

(i) the term "competent authority" shall mean:

(i) in the case of Lithuania, the Minister of Finance or his authorised representative;

(ii) in the case of the Czech Republic, the Minister of Finance or his authorised representative.

2. Any term which is not otherwise defined shall have a Contracting State's meaning for the application of this Treaty under the law of that State which regulates the taxes covered by this Treaty, unless the link requires a different interpretation.

Resident

1. For the purposes of this Treaty, the term "resident of one Contracting State" shall mean any person who, under the law of that State, is subject to taxation in that State on account of his residence, permanent residence, place of administration, place of establishment or any other similar criterion. However, this term does not include a person who is subject to taxation in that Contracting State solely for reasons of income from resources in that State or property situated in that State.

For the purposes of this Treaty, the Government of a Contracting State, its lower administrative departments and local authorities shall be deemed to be resident of that Contracting State.

2. Where, pursuant to paragraph 1, a natural person is resident in both Contracting States, its status shall be determined as follows:

(a) that person is presumed to be resident in the State in which he has a permanent residence; if he has a permanent residence in both States, he is presumed to be resident in the State to which he has closer personal and economic relations (centre of life interests);

(b) if it cannot be determined in which State the person has a centre of his or her life interests, or if he or she does not have a permanent residence in any State, he / she shall be presumed to be resident in the State in which he / she normally resides;

(c) where that person normally resides in both States or in none of them, he shall be presumed to be resident in the State of which he is a national;

(d) where that person is a national of both States or of any of them, the competent authorities of the Contracting States shall amend the matter by mutual agreement.

3. Where a person other than a natural person is resident in both Contracting States in accordance with the provisions of paragraph 1, the competent authorities of the Contracting States shall endeavour to resolve the matter by mutual agreement and shall determine for that person the method of applying the Treaty.

Permanent establishment

1. For the purposes of this Treaty, the term "permanent establishment 'shall refer to a permanent establishment for the business in which the undertaking carries out its activities in whole or in part.

2. the term "permanent establishment" includes in particular:

(a) the place of management;

(b) the plant;

(c) an office;

(d) the factory;

(e) workshop; and

(f) mine, oil or gas site, quarry or other place where natural resources are extracted.

3. the term "permanent establishment" also covers:

(a) construction site or construction, assembly or installation project or surveillance or advisory activities associated with them, but only if such construction, project or activity lasts for more than nine months;

(b) the provision of services, including consultancy and management services, by an undertaking of one contracting State through staff or other personnel hired by the undertaking for those purposes, but only if activities of such a nature persist within the territory of the other contracting State for one or more periods exceeding six months in total in any 12-month period.

4. Notwithstanding the previous provisions of this Article, the term "permanent establishment 'shall not include:

(a) an establishment which is used only for the storage, display or supply of goods belonging to the undertaking;

(b) the supply of goods belonging to an undertaking which is maintained only for storage, display or delivery;

(c) a stock of goods belonging to an undertaking which is maintained only for the purpose of processing by another undertaking;

(d) permanent business equipment which is maintained only for the purpose of purchasing goods or collecting information for the undertaking;

(e) permanent business equipment which is maintained only for the purpose of advertising, the provision of information, scientific research or similar activities which have a preparatory or ancillary character for the undertaking;

(f) a permanent establishment for business which shall be maintained only for the exercise of any combination of the activities referred to in (a) - (e) where the total activity of the permanent establishment resulting from that concentration is of a preparatory or ancillary nature.

5. Where, notwithstanding the provisions of paragraphs 1 and 2, a person - other than an independent representative to whom paragraph 6 applies - acts on the behalf of an undertaking in a Contracting State and has at its disposal and normally uses the power of attorney enabling it to conclude contracts on behalf of an undertaking, it shall be deemed to have a permanent establishment in that State in respect of all activities carried out by that person for the undertaking, provided that the activities of that person are not limited to the activities referred to in paragraph 4 which, if they were carried out through a permanent establishment, would not constitute the existence of a permanent establishment in accordance with the provisions of this paragraph.

6. An undertaking shall not be deemed to have a permanent establishment in a Contracting State only because it carries on its business in that State through a broker, a general agent or any other independent agent, where such persons act in the course of their proper activities. However, where the activities of such a representative are wholly or mainly devoted to the interests of the undertaking, that representative shall not be considered as independent within the meaning of this paragraph.

7. The fact that a company that is resident in one Contracting State controls the company or is controlled by a company that is resident in the other Contracting State or that carries out its activities there (whether through a permanent establishment or otherwise) does not in itself make it a permanent establishment of any other company.

Revenue from immovable property

1. Revenue received by a resident of one Contracting State from immovable property (including agricultural and forestry income) located in the other Contracting State may be taxed in that other State.

2. The term "immovable property" shall have the meaning of the law of the Contracting State in which the property is located. The analogous legal regime is also applicable to income from property accessories, live and dead inventories used in agriculture and forestry, rights to which the provisions of civil law applicable to land, buildings, options or similar rights to acquire immovable property, the right to ingest immovable property and the right to variable or fixed salaries for mining or for the allocation to mineral deposits, springs and other natural resources apply; ships, boats and aircraft shall not be considered property.

3. Paragraph 1 shall apply to income from direct use, rental or any other use of immovable property.

4. Where the ownership of shares or other company rights entitles the owner of shares or rights to companies to consume immovable property owned by the company, income from direct use, rental or any other use of such rights may be taxed in the Contracting State in which the immovable property is located.

5. The provisions of paragraphs 1 and 3 shall also apply to income from the company's immovable property and to income from immovable property used for the pursuit of an independent profession.

Profits of enterprises

1. The profits of an undertaking of one Contracting State shall be subject to taxation only in that State if the undertaking does not carry out its activities in the other Contracting State through a permanent establishment situated there. Where an undertaking carries out its activities in this way, the profits of the undertaking may be taxed in that other State, but only to the extent that they can be attributed to that permanent establishment.

2. Where an undertaking of a Contracting State carries out its activities in the other Contracting State through a permanent establishment situated there, it shall be attributed, subject to the provisions of paragraph 3 in each Contracting State of that State, to profits which could have been achieved if, as a separate undertaking, it had been engaged in the same or similar activities under the same or similar conditions and was wholly independent in contact with the undertaking of which it is a permanent establishment.

3. In calculating the profits of a permanent establishment, the costs incurred by an undertaking for the objectives pursued by that permanent establishment, including management expenses and general administrative expenses thus incurred, shall be deducted whether they are incurred in the State in which the permanent establishment is located or elsewhere. The costs which the Contracting State will allow to deduct will only include costs deductible under the national rules of that State.

4. Where, in a Contracting State, it is customary to determine the profits to be added to a permanent establishment on the basis of the distribution of the company's total profits by its different parts, the provisions of paragraph 2 shall not preclude that Contracting State from determining the profits to be taxed by this normal distribution; However, the method of distribution of profits used shall be such that the result complies with the principles set out in this Article.

5. A permanent establishment shall not make any profits on the basis that it only purchased goods for the undertaking.

(6) For the purposes of the preceding paragraphs, the profits to be attributed to a permanent establishment shall be determined in the same way each year, unless there are sufficient grounds for otherwise.

7. Where profits include revenue which is dealt with separately in other Articles of this Treaty, the provisions of those Articles shall not be affected by the provisions of this Article.

International transport

1. The profits of an undertaking of a Contracting State from the operation of ships or aircraft in international transport shall be taxed only in that State.

2. Paragraph 1 shall also apply to profits arising from participation in a pool, joint operation or an international operational organisation.

Associate undertakings

If

(a) the undertaking of one Contracting State participates, directly or indirectly, in the management, control or capital of the undertaking of the other Contracting State; or

(b) the same persons are directly or indirectly involved in the management, control or capital of the undertaking of one Contracting State and of the undertaking of the other Contracting State

and if, in such cases, both undertakings are bound in their commercial or financial relations by conditions which have been agreed or imposed on them and which differ from those which would have been negotiated between independent undertakings, any profits which, if not for those conditions, would have been achieved by one of the undertakings but have not been achieved, may be included in the profits of that undertaking and subsequently taxed.

Dividends

1. Dividends paid by a company which is resident in one Contracting State may be taxed in that other State to the resident of the other Contracting State.

2. However, such dividends may also be taxed in the Contracting State in which the company which pays them is resident under the legislation of that State, but where the beneficiary is the beneficial owner of dividends, the tax shall not exceed:

(a) 5% of the gross amount of dividends where the beneficial owner is a company (other than a personal company) which directly owns at least 25% of the assets of the company paying dividends;

(b) 15% of the gross amount of dividends in all other cases.

The competent authorities of the Contracting States may, by mutual agreement, adapt the method of applying such restrictions.

This paragraph shall not affect the taxation of the profits of the company on which dividends are paid.

3. The term "dividends," used in this Article, refers to income from shares or other rights, with the exception of receivables, with a share in profits, as well as income from rights to companies which, under the tax legislation of the State in which the company which differentiates profits is resident, are equivalent to income from shares.

4. The provisions of paragraphs 1 and 2 shall not apply where the beneficial owner of dividends resident in one Contracting State is engaged in an industrial or commercial activity in the second Contracting State in which the dividend company is resident through a permanent establishment situated there or is engaged in an independent occupation in that other State through a permanent base situated there, and where the participation for which dividends are paid actually relates to that permanent establishment or to that permanent establishment. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.

5. Where a company which is resident in one Contracting State achieves profits or income from the other Contracting State, that other State may not tax dividends paid by the company, unless such dividends are paid to the resident of that other State, or that the participation for which dividends are paid actually belongs to a permanent establishment or a permanent base located in that other State, or subject the company's undistributed profits to the tax on undistributed profits, even if the dividends paid or retained earnings are wholly or partly derived from profits or income obtained in that other State.

Interest

1. Interest having a source in one Contracting State which is received by a resident of the other Contracting State may be taxed in that other State.

2. However, the interest referred to in paragraph 1 of this Article may also be taxed in the Contracting State in which they have a source and under the legislation of that State, but where the beneficiary is the beneficial owner of the interest, the tax thus imposed shall not exceed 10% of the gross amount of interest.

The competent authorities of the Contracting States may, by mutual agreement, adapt the method of applying such restrictions.

3. Notwithstanding the provisions of paragraph 2, interest having a source in one Contracting State and which results from and is actually owned by the Government of the other State, including its lower administrative departments and local authorities, a central bank or any financial institution wholly owned by that Government, or interest on loans guaranteed by that Government, shall be exempt from taxation in the former State.

4. The term "interest" used in this Article shall refer to income on claims of any kind secured or not secured by a lien on immovable property or having or not having the right to participate in the profits of the debtor and, in particular, income from government securities and income from bonds or bonds, including premiums and rewards associated with such securities, bonds or bonds. Penalties for late payment shall not be considered interest for the purposes of this Article.

(5) Paragraphs 1, 2 and 3 shall not apply where the beneficial owner of interest resident in one Contracting State is engaged in an industrial or commercial activity in the other Contracting State in which the interest is received through a permanent establishment situated there or through an independent profession located there, and where the claim on which the interest is paid actually relates to that permanent establishment or to that permanent establishment. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.

6. Interest is assumed to have a source in one Contracting State if the payer is a resident of that State. However, if the person paying interest, whether resident in a Contracting State or not, has a permanent establishment or a permanent base in the Contracting State in respect of which the debt on which the interest is paid has been incurred and such interest is chargeable to such a permanent establishment or permanent base, the State in which the permanent establishment or permanent base is located shall be deemed to be the source of such interest.

7. Where the amount of interest relating to the claim on which it is paid exceeds the amount which the payer would have agreed with the beneficial owner if it were not for such a relationship, the provisions of this Article shall apply only to that latter amount. In this case, the amount of the salary exceeding it shall be taxed under the legislation of each Contracting State, taking into account the other provisions of this Treaty.

Licence fees

1. Licensing fees which have a source in one Contracting State paid by the resident of the other Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which their source is located and in accordance with the legislation of that State, but if the recipient is the beneficial owner of the royalties, the amount of tax thus determined shall not exceed 10% of the gross amount of the royalties.

The competent authorities of the Contracting States may, by mutual agreement, adapt the method of applying such restrictions.

3. The term "licence fees' used in this Article refers to payments of any kind received as compensation for use or as a right to use copyright for the work of literary, artistic or scientific including cinematographic films and films or recordings for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or production process or for use or for the use of industrial, commercial or scientific equipment, or for information relating to experience acquired in the field of industrial, commercial or scientific.

4. The provisions of paragraphs 1 and 2 shall not apply where the beneficial owner of royalties resident in one Contracting State is engaged in a source, industrial or commercial activity through a permanent establishment situated there, or an independent profession through a permanent base situated there, and where the right or property giving rise to royalties is actually linked to that permanent establishment or permanent base. In this case, the provisions of Article 7 or Article 14 shall apply depending on the case.

5. Licensing fees are assumed to have a source in a Contracting State if the payer is a resident of that State. However, where a licence fee payer, whether or not resident in a Contracting State, has a permanent establishment or permanent base in a Contracting State, in conjunction with which a licence fee has been charged to a permanent establishment or permanent base, it is assumed that such licence fees have a source in the Contracting State in which the permanent establishment or permanent base is located.

6. Where the amount of the licence fees relating to the use, right or information for which they are paid exceeds, as a result of the special relations existing between the payer and the beneficial owner, or which one or the other maintains with the third party, the amount which the payer would have agreed with the beneficial owner if it had not been for such relationships, the provisions of this Article shall apply only to that latter amount. In this case, the amount of the salary exceeding it shall be taxed under the legislation of each Contracting State, taking into account the other provisions of this Treaty.

Profit from disposal

(1) Profit accruing to a resident of a Contracting State from the disposal of immovable property referred to in Article 6, which is located in the other Contracting State, or from shares in a company the property of which consists predominantly of such property, may be taxed in that other State.

(2) Profit from the disposal of movable property which is part of the operating property of a permanent establishment held by an undertaking of a Contracting State in the other Contracting State or of movable property belonging to a permanent base which a resident of one Contracting State has in the other Contracting State for the pursuit of an independent occupation, including such profits obtained from the disposal of such permanent establishment (alone or together with the whole undertaking) or such permanent base, may be taxed in that other State.

(3) Profit accruing to an undertaking of a Contracting State from the disposal of ships or aircraft operating in international transport or movable property serving the operation of such ships or aircraft shall be subject to taxation only in that State.

(4) Profit from the disposal of assets other than those referred to in paragraphs 1, 2 and 3 shall be subject to taxation only in the Contracting State in which the transferee is resident.

Independent professions

1. Revenue received by a natural person resident in a Contracting State, from a liberal profession or other independent activities shall be subject to taxation only in that State, unless a permanent base in the other Contracting State is regularly available for the purpose of carrying out its activities. If it has or has such a permanent base, income may be taxed in the other State, but only to the extent attributable to that permanent base. For the purposes of this paragraph, a natural person shall be deemed to have a permanent base in a tax year in a Contracting State if his stay in that State lasts for at least 183 days in any 12-month period beginning or ending in that year.

2. The term "free profession" includes the particularly independent activities of scientific, literary, artistic, educational or teaching and the separate activities of doctors, lawyers, engineers, architects, dentists and accountants.

Employment

1. Salaries, wages and other similar remuneration received by a resident of a Contracting State on account of employment shall be subject, subject to the provisions of Articles 16, 18, 19 and 20, to taxation in that State only if the employment is not carried out in the other Contracting State. If there is employment there, the remuneration received for them may be taxed in that other State.

2. The remuneration received by a resident of a Contracting State on the grounds of employment in the other Contracting State shall, notwithstanding the provisions of paragraph 1, be subject to taxation only in the former State where all the following conditions are met:

(a) the beneficiary shall stay in the other State for one or more periods not exceeding 183 days in total in any 12-month period beginning or ending in the relevant financial year; and

(b) remuneration is paid by an employer or an employer who is not resident in the other State; and

(c) the remuneration shall not be borne by a permanent establishment or permanent base held by an employer in the other State.

3. Notwithstanding the previous provisions of this Article, the remuneration received for employment carried out by a resident of a Contracting State on board a ship or aircraft in international transport may be taxed in that State.

Tantiems

Tantiéms and other similar remuneration received by a resident of one Contracting State as a member of the Management Board or another similar body of a company resident in the other Contracting State may be taxed in that other State.

Artists and athletes

1. Revenue received by a resident of a Contracting State as a public performer, such as a theatre, film, radio or television artist or musician or as an athlete from such personally performed activities in the other Contracting State may be taxed in that other State, irrespective of the provisions of Articles 14 and 15.

2. Where the income from activities personally carried out by an artist or an athlete does not result from such an artist or athlete alone but from another person, that income may be taxed, irrespective of the provisions of Articles 7, 14 and 15, in the Contracting State in which the artist or athlete carries out his activity.

3. The revenue referred to in this Article shall, notwithstanding the provisions of paragraphs 1 and 2, be exempt from taxation in the Contracting State in which the artist or athlete carries out his activity, provided that such activity is paid for in a substantial part from the public funds of that State, its lower administrative department or local authority.

Pension

1. Pensions and other similar salaries paid on account of former employment of a resident of a Contracting State shall be subject to taxation only in that State, subject to paragraph 2 of Article 19.

2. Notwithstanding the provisions of paragraph 1 and the provisions of paragraph 2 of Article 19, pensions paid and other benefits, whether for regular or one-off remuneration, provided under the social security laws of one Contracting State or under a public system organised by one Contracting State for social care purposes, shall be taxed only in that State.

Public functions

1.

(a) Rewards, other than pensions, paid by one Contracting State or administrative department or by a local authority of that State or by an agency or institution wholly owned by the State, administrative department or local authority to a natural person for services rendered to that State or administrative department or local authority or agency or body shall be subject to taxation only in that State.

(b) However, such remuneration shall be subject to taxation only in the second Contracting State where the services are demonstrated in that State and the natural person resident in that State:

(i) is a State citizen of that State; or

(ii) has not become resident in that State solely because of the provision of such services.

2.

(a) Penalties paid either directly or from funds set up by a Contracting State, an administrative department or a local authority of that State, or an agency or institution wholly owned by that State, an administrative department or a local authority, shall be subject to taxation only in that State.

(b) Such pensions shall, however, be subject to taxation only in the second Contracting State if the natural person is resident and a national citizen of that State.

3. The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions for services demonstrated in connection with industrial or commercial activities carried out by a Contracting State, an administrative department or a local authority of that State or an agency or body wholly owned by the State, an administrative department or a local authority.

Students, professors and researchers

1. Salaries received by a student or apprentice or intern who is, or was, resident in a Contracting State immediately prior to his or her arrival in a Contracting State and who is present in the former State for the sole purpose of study or training, shall not be taxed in that State for the cost of nutrition, study or training, provided that such salaries are paid to him from sources outside that State.

2. A natural person who visits one Contracting State for the purpose of teaching or carrying out research at a university, university or other recognised educational institution in that Contracting State and who is, or was immediately, a resident of the other Contracting State shall be exempt from taxation in the former Contracting State from remuneration for such teaching or research for a period not exceeding two years from the date of the first visit for that purpose.

3. Paragraph 2 of this Article shall not apply to research revenue where such research is carried out not for the public interest but primarily for the private benefit of a person or persons.

Other revenue

1. The income of a person resident in one Contracting State and having a source anywhere not covered by the preceding Articles of this Treaty shall be subject to taxation only in that State.

2. The provisions of paragraph 1 shall not apply to revenue, other than income from immovable property as defined in paragraph 2 of Article 6, where the recipient of such revenue resident in a Contracting State carries out industrial or commercial activities in the other Contracting State through a permanent establishment situated there, or carries out an independent occupation in that other State from a permanent base situated there, and where the right or property for which revenue is paid is actually linked to such permanent establishment or permanent base. In that case, the provisions of Article 7 or Article 14 shall apply depending on the case.

Property

1. Property represented by the immovable property referred to in Article 6 which is owned by a resident of one Contracting State and which is located in the other Contracting State may be taxed in that other State.

2. Property represented by movable property which is part of the operating property of a permanent establishment held by an undertaking of one Contracting State in the other Contracting State, or movable property belonging to a permanent base held by a resident of one Contracting State in the other Contracting State for the pursuit of an independent occupation, may be taxed in that other State.

3. Property represented by ships or aircraft operating in international transport by an undertaking of a Contracting State and movable property used to operate such ships or aircraft shall be subject to taxation only in that State.

4. All other assets of a resident of a Contracting State shall be subject to taxation only in that State.

Citation	Communication from the Ministry of Foreign Affairs No. 230 / 1995 Coll., on the Agreement between the Czech Republic and the Republic of Lithuania on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes
Regulation Type	International Treaty
Author	-
Collection	Code of Laws

Date of Promulgation	13.10.1995
Effective from	08.08.1995
Effective until	-
Status	Valid

Communication from the Ministry of Foreign Affairs on the Treaty between the Czech Republic and the Republic of Lithuania on the avoidance of double taxation and the prevention of tax evasion in the field of income and property taxes

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