Act No. 254 / 2017 Coll.

Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended

Valid Law Effective from 01.09.2017
Contents
254
THE LAW
of 20 July 2017
amending 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
Čl. I
Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999
1. In the fourth sentence of Paragraph 15 (1), the text "CZK 2 000 and" is replaced by "CZK 3 000."
2. In Paragraph 15 (1), the words "and the value of one haematopoietic cell collection, with the exception of the payment of the proven travel costs associated with the collection, are added at the end of the sentence of the fourth sentence, to be valued at CZK 20,000 '.
Čl. II
Transitional provision
Paragraph 15 (1) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of the Act, shall apply for the first time for the tax period of the calendar year in which the Act took effect.
Čl. III
Efficacy
This Law shall take effect on the first day of the month following its publication.
v. Vondracek v. r.
Zeman v. r.
Sobotka v. r.

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Regulation Information

CitationAct No. 254 / 2017 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Regulation TypeLaw
Author-
CollectionCode of Laws
Date of Promulgation18.08.2017
Effective from01.09.2017
Effective until-
Status Valid
Legal Areas: Taxes Finance
The regulation text is for informational purposes only.
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