Act No. 255 / 1994 Coll.
Act amending and supplementing Act of the Czech National Council No. 337 / 1992 Coll., as amended
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Effective from 01.01.1995
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01.01.1995
30.12.1994
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255
THE LAW
of 8 December 1994
amending and supplementing the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 35 / 1993 Coll., Act No. 157 / 1993 Coll., Act No. 302 / 1993 Coll., Act No. 315 / 1993 Coll., Act No. 323 / 1993 Coll. and Act No. 85 / 1994 Coll., are amended as follows:
1. In Article 1 (1), the words "and contributions, with the exception of contributions from contributory organisations', shall be replaced by the words, including Note 1 (1):", contributions, advances on such revenue and amounts unduly used or withheld by budgetary resources (1).
1) § 30 of Act No. 576 / 1990 Coll., on the Rules of Management of the Budget Funds of the Czech Republic and the Municipality of the Czech Republic (Budget Rules of the Republic), as amended. "
2. In Paragraph 1 (2), the following sentence is added at the end, including footnote 2: "The tax administrator shall have the capacity to be a party to civil proceedings in matters of tax administration and to that extent he shall also have procedural competence. 2)
2) Sections 19 and 20 of the Civil Code. '
3. in Article 1 (3), the reference and the note marked "No 1" shall be renumbered "No 3";
4. In Paragraph 2 (2), the words "the correct determination and collection of tax 'are replaced by the words" the determination and collection of tax so that tax revenue is not reduced'.
5. In Paragraph 3 (1), the following sentence is inserted after the second sentence: "The tax administrator may, where justified, refrain from providing documentary evidence with official translations."
6.
"(2) The tax office referred to in paragraph 1 shall be the locally competent tax administrator of the amounts for breaches of budgetary discipline. Only the tax administrator thus designated shall proceed with the contributions of the contributory organisations only in cases where the levy is imposed for breach of budgetary discipline. ';
7. in Article 4 (3), the reference and the note marked "No 1a" shall be renumbered "No 4."
8.
"(8) Where the transfer, transfer or acquisition of property is subject to taxation, the tax authority in the territory of which the tax authority
(a) the deceased has been resident or has remained for a very long time;
(b) the property is situated, even if the movable property or other property gain is also acquired;
(c) the transferee of movable property or other assets has his residence or registered office;
(d) has the residence or registered office of a donor of movable property or other property benefits, if it is for a gift abroad. ";
9. Paragraph 4 deleted paragraph 9.
Paragraph 10 shall become paragraph 9.
10. In the first sentence of Paragraph 4 of the new paragraph 9, the words "this organisational unit is considered to be the payer's treasury 'are replaced by the words" this organisational unit is the payer's treasury'.
11. Paragraph 4 of the new paragraph 10, including footnote 5, reads:
"(10) In the case of withholding tax levied at a special tax rate (5), banks and insurance undertakings shall be the tax authority responsible for the tax at the seat of the bank, insurance undertaking or their branch or organisational unit where collection or withholding takes place at a special tax rate, provided that all the documents necessary for carrying out the proper deduction and checking are available. These branches or organisational units shall be the payee's treasury in accordance with paragraph 9.
5) § 36 paragraphs 1 and 2 of Act No. 586 / 1992 Coll. '.
12. In Article 4, paragraphs 12 to 16 shall be renumbered paragraphs 11 to 15.
13. in Paragraph 8 (3), the reference and the note marked "No 2" shall be renumbered "No 6."
14. in Article 10 (1), the reference and the note marked "No 3" shall be renumbered "No 7";
15. in Paragraph 10 (2), the words "abroad" shall be deleted and the following sentence shall be inserted before the last sentence: "The tax administrator shall also appoint a representative to a legal person where doubts arise as to who is entitled to act on his behalf."
16. In Article 11 (1), the word "also 'shall be inserted after the word" exclude'.
17. in Article 11 (2), the words "(" tax advisor ")" shall be deleted.
18. In Article 11 (3), the words "lawyer or commercial lawyer 'shall be inserted after the words" tax advisor'.
19. in Paragraph 12 (1), the reference and the note marked "No 4" shall be renumbered "No 8."
20. In Paragraph 14 (7), the last sentence is deleted.
21. In Paragraph 14, the following paragraph 8 is inserted after paragraph 7:
"(8) If the last day of the period for the application of legal acts to the tax administrator on a Saturday, Sunday or a public holiday is the last day of the period closest to the following working day. '
Paragraphs 8 to 13 shall be renumbered paragraphs 9 to 14.
22. In Paragraph 14 of the new paragraph 10, the words "regular and 'are inserted after the words" in the previous state too'.
23. In Paragraph 14 of the new paragraph 14, the words "or tax advances' are deleted.
24. In Paragraph 15 (7), the following sentences are added at the end: "If the goods secured under this provision cannot be returned to their owner or to the entitled holder because he is not known or has not collected the goods, even at the request of the tax administrator, or as regards matters which are not freely negotiable, the tax administrator may decide to forfeit them to the State. If the tax administrator is not known to the owner or the authorised holder of the secured goods, the decision to forfeit the case shall be published on the official record of the tax administrator for 60 days. ';
25. The following sentence shall be added at the end of Paragraph 19 (1): "The same shall apply where the addressee of the document at his place of residence, registered office or address of service which he has declared to the tax administrator is not held."
26. In Paragraph 21 (7), the last sentence is replaced by the following sentence: "If the date of the opening of proceedings is the date of the start of the period for the decision of the tax administrator or if the start of the period is derived from that date, the period for issuing a call under this paragraph shall be interrupted and the new period shall start to run only from the date on which the defects are remedied. '
27. in Paragraph 23 (2), the words "designated for the authorities concerned" shall be replaced by the words "with other State bodies," the words "taxpayers" shall be replaced by the words "tax entities," and the following sentences shall be added at the end: "If the interest of another tax entity or other persons involved in the tax proceedings is not jeopardised, the tax administrator may, in justified cases necessary for the continued conduct of the tax proceedings, allow inspection of these documents. The reasons for such consultation shall always be expressly stated in the official record. This restriction shall apply mutatis mutandis when examining files, even when lending files for proceedings before authorities other than the tax authorities of all stages. ';
28. In Article 23 (3), the words "or, where permitted, the words' shall be inserted after the words' or extracts or certificates of facts contained therein '.
29. in Article 24 (3) (b), "8" is replaced by "11."
30.
"(5) The obligation to maintain confidentiality cannot be invoked against the Supreme Audit Office if it carries out an inspection under an approved control plan, (9) nor against the law enforcement authorities in respect of a tax reduction offence,
(a) if the notification requirement of a separate Regulation is fulfilled, 10)
(b) where he requests data obtained in tax proceedings by a prosecutor with the consent of the judge in the preparatory proceedings for the offence.
9) Act No. 166 / 1993 Coll., on the Supreme Audit Office, as amended.
10) Paragraph 8 (1) of the Second Code of Criminal Procedure. "
31. in Article 24, after paragraph 5, the following paragraphs 6 to 8 are inserted:
"(6) The staff of the tax administrator shall be required to provide the request from the information obtained in the tax proceedings
(a) social security authorities (11) a list of tax entities in the field of income tax and data on the amount of income and expenditure of individual persons who have income from entrepreneurship and other self-employed activities;
(b) sickness insure12) a list of tax entities in the field of income tax and data on the amount of income and expenditure of individual persons, having income from business and other self-employed activities, capital goods, hire and other income;
(c) information to the courts on the basis of income tax, on business and other self-employed activities, on capital goods, on the hire and other income of a natural person for the purposes of a maintenance decision for a dependent child;
(d) to the employment authorities, details of the amount of revenue and expenditure of each tax entity;
(e) to the statistical authorities the data for the management of the statistical registers and the generalized information provided for by the special law;
(f) to the cadastral offices, identification details of owners and other persons authorised from legal relations with real estate for the purposes of the management of the cadastral property of the Czech Republic.
In doing so, the workers of these authorities are bound to be liable for the information provided to them from the information obtained in the tax proceedings, the confidentiality under this law, under the penalties provided for in Article 25 of this Law. Those authorities shall also act in accordance with paragraph 11.
The changes made to the data already provided shall be communicated by the tax administrator's staff to the authorised recipients of the data without their express request.
(7) The staff of the tax administrator shall be entitled to publish a list of value added tax and excise duties payers.
(8) The staff of the tax administrator shall, upon termination of this function, be obliged to maintain confidentiality to the same extent as third parties involved in the tax proceedings.
11) § 3 (3) of Act No. 582 / 1991 Coll., on the organisation and implementation of social security, as amended by Act No. 307 / 1993 Coll.
12) § 12 of the ČNR Act No. 550 / 1991 Coll., on General Health Insurance. '.
Paragraphs 6 to 8 shall be renumbered paragraphs 9 to 11.
32. In Paragraph 25 (1), "up to CZK 250,000" is replaced by "up to CZK 500,000."
33. Paragraph 25 (2) reads as follows:
"(2) The fine shall be imposed by the relevant Financial Directorate in all cases of non-compliance pursuant to Article 24; However, if the obligation of confidentiality has been infringed by a member of the Financial Directorate or the Central Authority, the Ministry shall impose a fine. ';
34. in Paragraph 27 (1) (e), the words "unless otherwise provided for by this law or if it is a decision of an interim nature (procedural)," shall be replaced by "if not a decision of an interim nature (procedural),"
35. in Article 27 (1) (f), the dot is replaced by a comma and the following points (g) and (h) are inserted after point (f):
"(g) the reason for the management has fallen out,
(h) this is an inadmissible submission. ';
36. In the first sentence of Paragraph 29 (2), the words "Police, municipal 'shall be inserted after the words" authorities'.
37. In Article 30, the following paragraphs 3 and 4 are inserted after paragraph 2:
"(3) Where a legal person participates in accordance with paragraph 2 (a) and (b) at the request of the tax administrator, he shall be remunerated in accordance with a special provision. If the amount of remuneration is not laid down by law, it shall be responsible for the reimbursement of the costs incurred effectively, in particular of final expenditure and wage resources.
(4) Where the tax administrator is appointed as a representative in accordance with Article 10 (1) and (2), he shall be entitled to reimbursement of the final expenses and of the loss of earnings or remuneration under the special rules for acts which he has effectively carried out in the case. The right shall be exercised with the tax administrator who has appointed that representative, together with proof of the amount of claims claimed. The claim shall be applied on an ongoing basis, but no later than 20 working days after the last act of the representative has been made, otherwise the claim shall cease. The tax administrator may, at the request of the representative, grant a reasonable advance on the expected legitimate claims; there shall be no appeal against the decision granting the advance. ';
Paragraphs 3 to 5 shall be renumbered paragraphs 5 to 7.
38. In the first sentence of Paragraph 30 of the new paragraph 7, the words "up to 4 'shall be inserted after the words" paragraph 2' and, at the end, the following words shall be deleted and the following words shall be added: "and be satisfied directly from the tax entity's personal account '.
(39) In Paragraph 32 (4), the words "or their confusion" shall be inserted after the words "the remedies" and the following sentence shall be added at the end of the paragraph: "The same consequences shall have the same consequences as the missing or defective information on the form of appeal or its suspensive effect."
40. In the first sentence of Paragraph 32 (7), the words "or justification in cases where the law prescribes them 'shall be inserted after the words" its content'.
41. In Paragraph 32 (11), the dot is replaced by a comma at the end of the paragraph and the following words are added: "unless otherwise provided for in this or in a special tax law."
42. In Paragraph 33 (1), the reference and the note marked "No 5" shall be renumbered "No 13."
43. In Paragraph 33, the following paragraph 14 is inserted after paragraph 13:
"(14) If a tax entity changes its registered office or residence, or if it changes local jurisdiction for another reason, it shall notify its local tax administrator, which shall indicate on the certificate the limitation of its period of validity. Before the end of that period, the tax body shall submit this certificate to the tax administrator at the place of its new registered office or residence, who shall issue it a new registration certificate indicating the date of validity of the reregistration. On that date, local jurisdiction shall pass to the tax administrator at the place of the new registered office or residence of the tax entity. With this re-registration, the original date of effective registration for individual taxes remains."
Paragraphs 14 and 15 shall become paragraphs 15 and 16.
44. in Paragraph 34 (2), the reference and the note marked "No 5a" shall be renumbered "No 14";
45. Paragraph 34 (5), including Notes 15 to 18, reads as follows:
"(5) Legal persons and natural persons having income from business and other self-employed activities 15) or on lease, 16) which pay to natural persons for their other self-employed activity 17) or for rent 18) and do not deduct tax on such payments, they are obliged to notify their locally competent tax administrator if the remuneration exceeds CZK 40 000 per calendar year for each individual. The notification shall state the name, address and, where applicable, the place of business of the natural person, the amount paid, the date and the reason for the payment. The notification shall be sent no later than 15 February following the end of the calendar year in which the payment was made.
15) § 7 of Act No. 586 / 1992 Coll.
16) § 9 of Act No. 586 / 1992 Coll.
17) § 7 (2) of Act No. 586 / 1992 Coll.
18) Sections 9 and 10 of Act No. 586 / 1992 Coll. '.
46. in Paragraph 34, the following paragraphs 6 to 10 are inserted after paragraph 5:
"(6) Social security authorities (11) are required to provide tax authorities, upon request, with a list of social security contributions and contributions to national employment policy and with data on the level of income and expenditure of individual persons who have been listed by them in an inventory under a special law. 19)
(7) Health insurers (12) are required to provide tax authorities with a list of general health insurance premiums and information on the amount of income and expenses of individual persons who have been listed by them under a separate law. 20)
(8) Social security authorities and health insurance companies shall also notify tax authorities, upon request, of the amount of premiums paid and refunds, including the date on which such payments took place.
(9) Labour authorities are required to communicate to tax authorities, upon request, the amount of physical security paid to individual jobseekers, including the date on which it was paid.
(10) The statistical authorities are obliged to provide tax authorities with the data needed to keep a register of tax entities.
19) Article 15 of Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by Act No. 160 / 1993 Coll. and Act No. 307 / 1993 Coll.
20) § 24 of Act No. 592 / 1992 Coll., on Insurance for General Health Insurance, as amended by Act No. 161 / 1993 Coll. '
Paragraphs 6 to 12 shall be renumbered paragraphs 11 to 17.
47. In Paragraph 34 of the new paragraph 11, references marked "No 5d" and "6" shall be renumbered "No 21" and "22" respectively.
48. In Paragraph 34 of the new paragraph 17, the word "without delay 'is inserted after the word" notify' and the reference marked "No 1a 'becomes" No 4'.
49. In Paragraph 37a (1), the following sentence is added at the end: "If no agreement is reached to block proceedings, a fine may be imposed in the procedure provided for in paragraph 37 only to the extent provided for in this paragraph. '
50. In Paragraph 40 (1), the reference marked as No 6a) shall be renumbered No 23) and the following sentence shall be added at the end: "Unless otherwise provided for in this or other tax law, the tax shall be due within the time limit for filing a tax return or report."
51. in the third sentence of Paragraph 40 (2), the words "or reports" shall be inserted after the words "in the tax return."
52. Paragraph 40 (3), including footnote 24, reads as follows:
"(3) The tax return or report shall be submitted no later than 31 March of the year following the end of the annual tax period. In the case of a taxpayer who has an obligation under the Law (24) to have accounts audited by the auditor or whose return is processed and submitted by a tax advisor, the deadline for submitting the return shall be extended until 30 June of the year following the end of the tax period. This is only the case if the competent authority for representation is deposited with the tax administrator before the expiry of the extended period. If, within an extended period, a tax advisor dies or dies and returns within an extended period, the tax entity itself shall be maintained.
24) E.g. Commercial Code, Act No. 563 / 1991 Coll., on Accounting, Act No. 21 / 1992 Coll. '.
53. In the first sentence of Paragraph 40 (4), "15 'is replaced by" 25'.
54. In Paragraph 40 (5), the words "or reports' are added at the end.
55. In the first sentence of Paragraph 40 (7), the words "for the previous tax period 'are deleted and the words" the deceased taxpayer within three months of the death of the taxpayer' are replaced by the words "the deceased tax entity within six months of its death '.
56. In Paragraph 40 (8), the word "taxpayer 'is replaced by" tax entity'.
57. in Paragraph 40 (9), the word "taxpayer" is replaced by "tax entity."
58. in Paragraph 40 (11), the reference marked No 6a) shall be renumbered No 23), the word "taxpayer" shall be replaced by the words "tax entity" and the following sentence shall be added at the end of the paragraph, which, including footnote 25, shall read: "The declaration of bankruptcy shall not interrupt tax proceedings. 25)
25) Paragraph 14 (1) (d) of Act No. 328 / 1991 Coll. '.
59. In Paragraph 40 (12), the word "taxpayer 'is replaced by" tax entity'.
Paragraph 60 (40) (14) reads as follows:
"(14) In the course of the bankruptcy until the end of the bankruptcy procedure, the value added tax and excise duty payer shall be required to submit tax returns or reports on a monthly basis within the time limit laid down in paragraph 4, even where they have been submitted for more than a monthly tax period. ';
61. In Paragraph 40, the following paragraph 15 is inserted after paragraph 14:
"(15) The tax authorities shall retain the rights and obligations with regard to the tax liability for the period set out in Paragraph 47 for the assessment of the tax and for the payment of the tax for the period set out in Paragraph 70 for the recovery of tax arrears even if they have ceased to be tax entities in the meantime. '
Paragraphs 15 and 16 shall be renumbered paragraphs 16 and 17.
62. In Paragraph 41 (1), the following sentence is inserted after the first sentence: "In the additional tax return or report, the tax entity shall also indicate the date of the determination of the reasons for its submission and, at the end of the paragraph, the following sentences shall be added:" If this or any other tax law provides otherwise, the additional tax return or tax declaration may be made under the conditions laid down in paragraph 4 below, "and the following sentences shall be added at the end of the paragraph:" If this or other tax law does not provide otherwise, the additional tax return or tax declaration may be made under the conditions laid down in paragraph 4 below, "the effects shall take place on the date of expiry of the time limit for its submission. If a tax entity makes an invalid additional tax return before the tax or tax loss has been determined, the data contained therein shall be used to measure it. The last known tax liability shall be the amount of tax or tax loss, as last laid down by the tax administrator, irrespective of whether the tax has been established in accordance with Paragraph 46 (5), the payment scale, the additional payment margin or the appeal decision. '
63. In Paragraph 41 (2), the following sentence is inserted after the first sentence: "If a decision on a tax base or tax is issued on the basis of an act by the tax administrator, the date on which the decision became final shall be deemed to be the time of termination of the act. The period for the submission of the additional tax return or report referred to in paragraph 1 shall be suspended until the end of the tax administrator's operation and the new period shall run from the end of that operation. This new period shall apply even if, during the duration of the operation of the tax administrator, the period laid down for the submission of an additional tax return or report by a special tax law has expired in vain. '.
64. In Paragraph 41 (4), the words "than how the tax authority has been awarded or the tax administrator has been assessed 'are replaced by" against the last known tax obligation'.
65. In Paragraph 41 (4) (b), the words "or taxable transactions made" and the words "or taxable transactions received" shall be inserted after the words "or taxable transactions received."
66. in Paragraph 41 (4) (c), the dot is replaced by a comma and the following point (d) is added:
"(d) it should be without prejudice to the tax obligations laid down by the tax administrator on the basis of an additional return or report submitted pursuant to paragraph 1."
67. In Paragraph 41 (5), the words "and tax increases' shall be inserted after the word" fine '.
68. In the second sentence of Paragraph 41 (6), the words "tax return or report initially submitted 'are replaced by" last known tax obligations'.
Rule 69, 42, is being released.
70. In Article 43 (1), the word "tax 'is inserted after the word" tax'; the words "or additional tax return or report 'shall be inserted after the word" taxable person'; the word "taxable person 'shall be replaced by" tax entity'; the word "taxable person 'shall be replaced by the words" tax entity'.
71. in Paragraph 43 (2), the word "taxpayer" is replaced by "tax entity."
72. Paragraph 43 shall be added to paragraph 3:
"(3) Where the date of filing of the tax return or notification is the date of the start of the period for the decision of the tax administrator, or where the start of the period is derived from that date, the period for the issue of the call shall be interrupted in accordance with the preceding paragraphs and the new period shall start to run only from the date on which the doubts raised by the tax administrator in the invitation are removed. ';
73. In Paragraph 44 (1), the words ", additional tax returns or reports' are inserted after the word" reporting 'and the following sentence is added at the end: "If a tax entity does not submit a tax return or report or at the request of the tax administrator, the tax administrator is entitled to assume that the tax entity has declared a tax return or report of zero'.
74. In Paragraph 44 (2), the word "taxpayer 'is replaced by" tax entity' and the words "or additional tax return or report 'are inserted after the word" report'.
75. In Paragraph 46 (4), the following sentence is added at the end: "If the tax thus charged is higher than the tax calculated by the tax authority in the tax return or report, the difference shall be payable within 30 days of the date of receipt of the tax assessment decision '.
76. In the second sentence of Article 46 (5), the words "this Decision 'shall be inserted after the words" after the date of service' and the words "or if there are additional declarations or reports' shall be deleted. At the end of the paragraph, the following sentence shall be added:" In the same way, the additional tax return or report shall be followed when calculating the time limits. "
77. In the last sentence of Paragraph 46 (7), the word "15 'shall be replaced by the word" 30' and the following sentences shall be added at the end: "This repayment period and the payment period referred to in paragraph 4 shall not affect the application of the periodic penalty payment pursuant to Article 63. This procedure shall apply mutatis mutandis to the assessment of a tax lower than the last known tax liability. ';
78.In Article 46a (3), the words "coefficients and indicators' are replaced by the words" coefficients, indicators and the result of currency conversion '.
79. In the first sentence of Paragraph 48 (2), the word "final 'shall be inserted after the word" prior'.
80. In Paragraph 48 (4) (c), the words "or other clear identification of the decision" shall be inserted after the word "notice."
81. In the second sentence of Paragraph 48 (5), the words "the tax administrator shall return them to the appellant" shall be replaced by the words "inviting the tax administrator to the appellant" and the following sentence shall be inserted after the second sentence: "In cases where an appeal may be refused under Section 49 (2), the notice shall be limited to supplementing those missing legal requirements which are relevant for the assessment of the veracity of the refusal or, where appropriate, to be waived."
82. In Paragraph 48 (8), the following sentence is added at the end: "The date of withdrawal of the appeal shall be the date of the decision against which the act was taken."
83. In Paragraph 48, the following paragraph 9 is inserted after paragraph 8:
"(9) The recipient of the decision may waive his right of appeal throughout the period of validity of the period of appeal; the date on which the decision against which the act has been taken shall become final. ';
Paragraphs 9 to 11 shall be renumbered paragraphs 10 to 12.
Article 49 (2) (a) reads as follows:
"(a) is inadmissible,"
85. Paragraph 49 (3) reads as follows:
"(3) The decision referred to in paragraphs 1 and 2 shall be justified if the appeal does not comply fully. In the reasoning of the decision referred to in paragraph 1, the tax administrator shall deal with all the grounds set out in the appeal. In the reasoning for the decision referred to in paragraph 2, the tax administrator shall state only the reasons for which the appeal has been rejected and shall not deal with the other grounds on the substance. ';
86. In Paragraph 50 (3), the following sentence is added at the end: "If the Appellate Body finds that the conditions for a decision pursuant to Paragraph 49 (2) are met with the tax administrator, it shall refer the matter back to the Court of First Instance with the grounds and instructions for further proceedings to the tax administrator, which is bound by the legal opinion of the Appellate Body. '.
87. The following sentences shall be added at the end of Paragraph 50 (5): "Otherwise, the decision shall be amended or revoked. If the tax administrator finds that the conditions for a decision under Paragraph 49 (1) are met, it shall refer the case back to the tax administrator with the grounds and instructions for further proceedings. '
88. In Paragraph 55a (1), the following sentence is added at the end: "This remission may take place at any stage of tax proceedings."
(89) Paragraph 55a is added to paragraph 5:
"(5) Paragraphs 3 and 4 shall also apply to the remission procedure or its accessories carried out by the tax authorities on the basis of a similar authorisation provided for by a special regulation."
90. In Paragraph 55b (1), the following sentence is added at the end: "If the tax administrator finds, after reviewing the decision, that the conditions for authorising such review have not been fulfilled, the decision under review shall be confirmed."
91.Article 56a shall be added as follows:
"(4) Where the Minister or the head of the Central Authority has decided in the ordinary or extraordinary appeal proceedings, the decision may no longer be reviewed by appeal under this law.
(5) Paragraphs 1, 2 and 4 shall not apply to the application of Paragraph 55a. '
92. In Paragraph 58, the word "enforceable 'is deleted and the words" tax proceedings' are inserted after the word "costs'. The following sentence shall be added at the end:" A special law may provide for the tax accessories to be determined by means of a budget reference by way of derogation from the budgetary determination of the tax to which it has been charged. '.
93. In Paragraph 59 (1), the word "Czechoslovak" is replaced by the word "Czech."
Paragraph 59 (6) reads as follows:
"(6) Reimbursement shall apply to the payment of tax obligations in that order:
(a) costs of proceedings;
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Regulation Information
| Citation | Act No. 255 / 1994 Coll., amending and supplementing Act No. 337 / 1992 Coll., as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1994 |
|---|---|
| Effective from | 01.01.1995 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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