Act No. 262 / 2014 Coll.
Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws
Valid
Law
Effective from 01.01.2015
Text versions:
01.01.2015
19.11.2014
262
THE LAW
of 23 October 2014
amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Value Added Tax Act
Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2009 Coll., Act No. 120 / 2010 Coll., Act No. 172 / 2007 Coll., Act No. 261 / 2007 Coll., Act No. 266 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 124 / 2008 Coll., Act No. 126 / 2008 Coll., Act No. 125 / 2008 Coll., Act No. 125 / 2008 Coll., Act No. 200 / 2007 Coll.
1. In Paragraph 37 (2), the words "reduced tax rates' are replaced by the words" first reduced tax rates or number 10 for the second reduced tax rate '.
2. in Article 47 (1) (a), the word "or" shall be deleted;
3. In Paragraph 47 (1), the word "first 'shall be inserted at the beginning of point (b).
4. In Paragraph 47 (1), at the end of point (b), the dot is replaced by "or 'and the following point (c) is added:
"(c) a second reduced tax rate of 10%."
5. In the second sentence of Paragraph 47 (3), the word "first 'is inserted after the word" applicable'.
6. In Paragraph 47, at the end of paragraph 3, the sentence "The second reduced rate of tax shall apply to the goods listed in Annex 3a. 'is added.
7. In the second sentence of Paragraph 47 (4), the word "first 'shall be inserted after the word" applicable'.
8. Paragraph 47 (5) reads as follows:
"(5) In the case of supplies of goods or acquisitions of goods from another Member State which contain the types of goods subject to different rates of taxation, the highest of these rates shall apply, without prejudice to the possibility of applying the applicable rate separately for each type of goods. '
9. In Paragraph 47 (6), the word "first 'shall be inserted after the word" applicable'.
10.Paragraph 47 (7) reads as follows:
"(7) The highest of these rates shall apply to imports of goods for which a flat rate of duty applies and which contain the types of goods which are subject to different rates of duty, classified under different tariff subheadings. '
11. in § 47a, the word 'or' is replaced by ', first or second';
12. In Section 48, the word "Rates' is replaced by" Rates'.
13. in Article 48 (1), the word "first" shall be inserted after the words "shall apply."
14. In Paragraph 48 (1), the word "first 'shall be inserted after the word" applicable'.
15. In Section 48a, the word "Rates' is replaced by" Rates'.
16. in Paragraph 48a (1), first sentence, the word "first" shall be inserted after the word "applicable."
17. in Paragraph 48a (1), second sentence, the word 'Reduced' shall be replaced by 'Reduced First';
18. in Article 48a (2), the word "first" shall be inserted after the word "applicable."
19. in Paragraph 84 (4) (d), the words "the Harmonised System code" shall be replaced by the words "the tariff nomenclature code."
20. in Paragraph 90 (5), the comma shall be replaced by a dot at the end of point (b) and point (c) shall be deleted;
21. in Paragraph 90 (11), the comma shall be replaced by a dot at the end of point (b) and point (c) shall be deleted;
22. in Paragraph 110 (a), the words "from a basic to a reduced tax rate and vice versa" shall be replaced by "between tax rates."
23. In the heading of Annex 2, the words "reduced rate 'are replaced by the words" first reduced rate'.
24. In Annex 2, "Reduced 'is replaced by" First Reduced'.
25. In Annex 3, the words "reduced rate 'are replaced by the words" first reduced rate'.
26. In Annex 3, the words "Harmonised Commodity Description System Code 'are replaced by the words" Tariff nomenclature code'.
27. in Annex 3, the words "and goods falling within headings 0402, 0404, 1901, 2106 which are included in Annex 3a" shall be added at the end of the text of headings 01-05, 07- 23, 25.
28. in Annex 3, entry 28-30, 40, 48, 56, 61, 62, the word "used" is replaced by "designated."
29. in Annex 3, at the end of entry 28- 30, 40, 48, 56, 61, 62, the sentence "Except for goods classified under code numbers 2843-2846, 2852, 3002, 3003, 3004, 3006, which is included in Annex 3a shall be added."
30. In Annex 3, entry 49, the words "where advertising does not exceed 50% of the area 'are deleted.
31. In Annex 3, item 49, the words "except printed matter fully or substantially intended for advertising 'are replaced by"; where advertising does not exceed 50% of the area'.
32. In Annex 3, at the end of entry 49, the sentence "Excluding printed matter wholly or substantially intended for advertising and goods classified under code numbers 4901, 4903, 4904, which is included in Annex 3a shall be added. ';
33. In Annex No 3, the words "Harmonised System Numerical Code" shall mean the code number of the description of the selected products indicated in the Customs Tariff as in force on 1 January 2007. 'shall be replaced by the words "Tariff nomenclature code";
Footnote 72 reads as follows:
"72) Annex I to Council Regulation (EEC) No 2658 / 87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended."
34. In Annex 3, "Reduced 'is replaced by" First Reduced'.
35. In Annex 3, the words "Harmonised System code 'are replaced by the words" Tariff nomenclature code'.
36. At the end of Annex 3, the sentence "Advertising for the purposes of the classification of goods in the relevant tax rate means advertising under Act No. 40 / 1995 Coll., on the regulation of advertising and amending and supplementing Act No. 468 / 1991 Coll., on the operation of radio and television broadcasting, as amended, as amended."
37. The following Annex 3a is inserted after Annex 3:
"Annex No 3a to Act No 235 / 2004 Coll.
List of goods subject to the second reduced rate
| Kód nomenklatury celního sazebníku | Název zboží |
|---|---|
| 0402, 0404, 1901, 2106 | - Počáteční a pokračovací kojenecká výživa a potraviny pro malé děti. |
| 2843-2846, 2852, 3002, 3003, 3004, 3006 | - Radiofarmaka, očkovací látky, léky, kontrastní prostředky pro rentgenová vyšetření, diagnostické reagencie určené k podávání pacientům, chemické antikoncepční přípravky na hormonálním základě - určené pro zdravotní a veterinární služby, prevenci nemocí a léčbu pro humánní a veterinární lékařské účely. |
| 4901, 4903, 4904 | - Tištěné knihy, obrázkové knihy pro děti; hudebniny, tištěné nebo ručně psané, též vázané nebo ilustrované. |
| Mimo zboží, kde reklama přesahuje 50 % plochy. |
The code of the tariff nomenclature means, for the purposes of the classification of goods in the relevant tax rate, the code number of the description of the selected products in the customs tariff version in force (72).
The second reduced rate of duty shall be subject to goods corresponding at the same time to the code of the tariff nomenclature and to the expressly mentioned word description of that code in the text part of this Annex.
For the purposes of the classification of goods in the relevant tax rate, infant formulae and follow-on formulae shall mean foods as defined in Article 2 (2) (c) and (d) of Regulation (EU) No 609 / 2013 of the European Parliament and of the Council of 12 June 2013 on foods intended for infants and young children, foods for special medical purposes and total diet replacement for weight control and repealing Council Directives 92 / 52 / EEC, 96 / 8 / EC, 1999 / 21 / EC, 2006 / 125 / EC and 2006 / 141 / EC, Directive 2009 / 39 / EC of the European Parliament and of the Council and Commission Regulations (EC) No 41 / 2009 and (EC) No 953 / 2009. Food for young children means food as defined in Article 2 (2) (f) of Regulation (EU) No 609 / 2013.
For the purposes of classification of goods in the relevant tax rate, a printed book shall also mean books reproduced by a copying machine, controlled by an automatic data-processing machine, stamping, photography, photocopying, thermo-copying or typewriter.
The children's picture book is a book for the purposes of classifying goods in the relevant tax rate for children in which the main content is illustrations and text is subsidiary.
For the purposes of the classification of goods in the relevant tax rate, advertising under Act No. 40 / 1995 Coll., on the regulation of advertising and amending and supplementing Act No. 468 / 1991 Coll., on the operation of radio and television broadcasting, as amended, as amended. '
38. In Annexes 4 and 5, the words "Harmonised Commodity Description System Code 'are replaced by the words" Tariff nomenclature code'.
39. In Annex 5, the words "Harmonised System Numerical Code" shall mean the code number of the description of the selected products as indicated in the Customs Tariff as in force on 1 January 2010. 'shall be replaced by the words "Tariff nomenclature code";
40. In Annex 5, the words "Harmonised System code 'are replaced by the words" Tariff nomenclature code'.
Transitional provision
For the tax liability of value added tax for the tax period before the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, shall apply.
Amendment to Act No. 370 / 2011 Coll.
Act No. 370 / 2011 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws, as amended by Act No. 456 / 2011 Coll., Act No. 295 / 2012 Coll., Act No. 500 / 2012 Coll. and Act No. 502 / 2012 Coll., are amended as follows:
1. In Part One, Article I, points 2, 5, 13 to 15, 32 to 36 and 40 to 42 are deleted.
2. In Part One, Article II, points 2, 4, 5, 7 and 8 are deleted.
3. In Part Six, Article X, the words "with the exception of Article I (2) to (5), (8), (13) to (15), (30) to (37) and (40) to (42), Article II (2), (4), (5), (7) and (8), Article VI (2) and Article VII (2), which shall take effect on 1 January 2016 'are deleted.
Amendment to Act No. 295 / 2012 Coll.
In Part Three, Article IV of Act No. 295 / 2012 Coll., amending Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to the local authorities and certain state funds (Act on the Budget Determination of Taxation), as amended, and Act No. 370 / 2011 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws, point 1 is deleted.
Amendment of Act No. 500 / 2012 Coll., on the amendment of tax, insurance and other laws in connection with the reduction of government deficits
Act No. 500 / 2012 Coll., on the amendment of tax, insurance and other laws in the context of the reduction of government deficits, as amended by Senate legal measure No. 340 / 2013 Coll. and Senate legal measure No. 344 / 2013 Coll., is amended as follows:
1. Part 12 is deleted.
2. in Part 13, Article XX, point 1 is deleted;
EFFECTIVE
This Act shall take effect on 1 January 2015.
Hamlet v. r.
Zeman v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 262 / 2014 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.11.2014 |
|---|---|
| Effective from | 01.01.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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