What is Act No. 267 / 2014 Coll.?

Act No. 267 / 2014 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and other related laws — Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and other related laws.

When it became Act No. 267 / 2014 Coll. effectiveness?

Act No. 267 / 2014 Coll. became effective 01.01.2015.

Is Act No. 267 / 2014 Coll. still valid?

Yes, Act No. 267 / 2014 Coll. is still valid and effective.

How many times was it Act No. 267 / 2014 Coll. amended?

Act No. 267 / 2014 Coll. has 4 time versions of the text.

Act No. 267 / 2014 Coll.

Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and other related laws

Valid Law Effective from 01.01.2015

Text versions: 01.01.2015 31.12.2014 21.11.2014

ČÁST PRVNÍ Čl. I „§ 13 „§ 17b „§ 21f § 21g § 21h § 21i „§ 38o „§ 38p „§ 38v § 38w Čl. II ČÁST DRUHÁ Čl. III Čl. IV ČÁST TŘETÍ Čl. V ČÁST ČTVRTÁ Čl. VI „§ 247a „§ 254a „§ 259a § 259b § 259c Čl. VII ČÁST PÁTÁ Čl. VIII „§ 13a Čl. IX ČÁST ŠESTÁ Čl. X ČÁST SEDMÁ Čl. XI Čl. XII ČÁST OSMÁ Čl. XIII ČÁST DEVÁTÁ Čl. XIV Čl. XV ČÁST DESÁTÁ Čl. XVI ČÁST JEDENÁCTÁ Čl. XVII ČÁST DVANÁCTÁ Čl. XVIII ČÁST TŘINÁCTÁ Čl. XIX ČÁST ČTRNÁCTÁ Čl. XX ČÁST PATNÁCTÁ Čl. XXI ČÁST ŠESTNÁCTÁ Čl. XXII ČÁST SEDMNÁCTÁ Čl. XXIII ČÁST OSMNÁCTÁ Čl. XXIV ČÁST DEVATENÁCTÁ Čl. XXV

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267

THE LAW

of 23 October 2014

amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and other related laws

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

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 Article 3 (4) (f), the words "tax return or 'shall be inserted after the words" filed'.

2. In Paragraph 3 (4), the comma at the end of point (i) is replaced by a dot and point (j) is deleted.

3. in Article 4 (1) (a) of the introductory part of the provision, the words "other than a garage, cellar or chamber" shall be inserted after the words "non-residential space."

4. in Article 4 (1) (a) of the introductory part of the provision, the words "or co-ownership interest" shall be deleted;

5. in Article 4 (1) (a) (1), the words "family house or unit which does not include non-residential premises" shall be replaced by the words "such immovable property."

6. in Article 4 (1) (a) (1), the words "for the pursuit of an activity resulting from income from a separate activity" shall be deleted;

7. in Article 4 (1) (a) (2), the words "a family house or a unit which does not include a non-residential space or a co-ownership interest, and the associated land," shall be replaced by "such immovable property," and the words "this house or unit which does not include a non-residential space" shall be replaced by the words "such immovable property."

8. in Paragraph 4 (1) (a) (3), the words "family house or unit not involving a non-residential area" shall be replaced by the words "such immovable property."

9. in Article 4 (1) (f) (3), the word "aggregate" shall be deleted;

10. in Paragraph 4 (1) (r) of the introductory part of the provision, the word "transfer" shall be replaced by the word "transfer" and the word "transfer" shall be replaced by the word "transfer";

11. in Article 4 (1) (r) of the introductory part of the provision, the words "in the case of the distribution of a share in connection with its transfer, the period of 5 years between the acquisition and the transfer of a share in a commercial corporation to the same taxpayer shall not be interrupted if the distribution maintains the total amount of the share;"

12. in Article 4 (1) (r) (1), the word "transfer" shall be replaced by the words "transfer payable."

13. in § 4 (1) (r), points 2 to 4 read:

"2. the income generated by the taxpayer on the future transfer of a stake in a commercial corporation within 5 years of its acquisition, even if the transfer contract is not concluded until 5 years after its acquisition;

3. income from the future transfer of a stake in a commercial corporation acquired from the taxpayer's assets, if the income from that transfer is generated within 5 years of the termination of the activity of the taxpayer resulting from the income from a separate activity, even if the transfer contract will not be concluded until 5 years after the acquisition of that share or the closure of that activity;

4. income from the transfer of a share in a commercial corporation which corresponds to an increase in the acquisition price of a member's share by transactions in favour of the equity of a commercial corporation or by the acquisition of a share by another member, provided that the transfer took place within 5 years of the execution or acquisition of the share; ';

14. in Paragraph 4 (1) (u), the words "other than a garage, cellar or chamber" shall be inserted after the words "non-residential space."

15. in Paragraph 4 (1) (u), the words "apartment or" shall be inserted after the words "apartment or"; the words "or apartment" and "co-ownership interest" shall be deleted;

16. in Article 4 (1) (v):

"(v) income from the transfer of securities by way of payment and income from shares belonging to the mutual fund on cancellation of the mutual fund, provided that their total in the tax year does not exceed CZK 100 000."

17. in Paragraph 4 (1) (w), the word "sale" shall be replaced by the word "transfer"; the word "transfer" shall be replaced by the word "transfer" and the word "sale" shall be replaced by "transfer";

18. in Article 4 (1) (z):

"(z) the interest income of tax non-residents arising from bonds issued abroad by taxpayers based in the Czech Republic or the Czech Republic,"

19. in Article 4 (1) (za), the words "or co-ownership interest in the unit" shall be deleted;

20. in Article 4 (1) (z) and (f):

"(z) income from the acquisition of property rights by virtue of its transfer or transfer under the law governing transfers of ownership rights to the units of certain housing cooperatives, where the acquirer is a legitimate member of the cooperative,

(zf) income from the acquisition of property rights to a family house or unit which includes a cooperative apartment or cooperative non-residential space which is a garage, cellar or chamber and does not include any other non-residential space, if the acquirer is a natural person who is a member of a housing cooperative which is the tenant of that family house or unit owned by the cooperative and who, himself or his legal predecessor, has participated in its acquisition by a member contribution, ';

21. In Article 4, at the end of the text of paragraph 3, the words "unless it is referred to in Article 36 (7) 'shall be added.

22. in § 4a (e):

"(e) the acquisition of property rights in respect of the land or share in the land under the law governing the property of the Czech Republic and its conduct in legal relations, where the organisational body of the State is obliged to transfer it to a natural person without charge,"

23. in § 4a (g):

"(g) arising in the form of a gift received in connection with an activity resulting from income from a separate activity, as an advertising item bearing the name or trademark of the provider of that gift, the price of which does not exceed CZK 500,"

24. in Article 4a (i), the words "Norway or Iceland operating" shall be replaced by the words "or the State constituting the European Economic Area operating."

25. in Article 4a (j), the words "not later than the end of the calendar year following its adoption" shall be inserted after the words "it."

26. in § 4a, the dot is replaced by a comma at the end of (l) and the following points (m) to (p) are added:

"(m) in the form of the property benefits of the debtor in the interest-free loan, the borrower in the loan or in the recovery, provided that such income is not income from dependent activities, and where:

1. These are income from a relative in a direct line, a secondary line in terms of siblings, uncle, aunt, nephew or niece, husband, spouse, spouse, parent or parent,

2. the income of a person with whom the taxpayer has lived for at least one year immediately prior to receiving a free income in a co-resident household and, for that reason, has cared for the household or has been dependent on it by means of nutrition;

3. These are income derived from his or her assets which he or she has assigned to the trust fund or which has increased the assets of that fund or which has been assigned to the trust fund or which has increased the assets of that fund by the person referred to in point 1 or 2; or

4. in total the income from these assets from the same taxpayer does not exceed CZK 100 000 in the tax period,

(n) in the form of transactions provided for the operation of a zoo, the operator of which holds a valid licence under the law governing the zoo;

(o) in the form of transactions provided to natural persons for the provision of public cultural services,

(p) the owner of the unit in the form of reimbursement of house and property management costs

1. owner of another unit in the same house; or

2. the person who will be the owner of the newly created unit in the same house. '

27. in Article 5 (10) (a) of the introductory part of the provision, the words "remission, fee or other similar cash supply" shall be inserted after the words "except."

28. in Paragraph 6 (1) (c), point 2 is deleted;

Point 3 is renumbered point 2.

29. In the last sentence of Paragraph 6 (2), the words "with the exception of a person having his registered office or residence in another Member State of the European Union or a State forming the European Economic Area, who has an organisational component in the Czech Republic whose activity is to arrange employment on the basis of an authorisation under the Employment Act," shall be inserted after the words "abroad."

30. in Article 6 (3) of the introductory part of the provision, the words "other than a garage, cellar or chamber" shall be inserted after the words "non-residential space."

31. in Article 6 (3), the comma at the end of point (b) shall be replaced by a dot and point (c) shall be deleted;

32. In Article 6, the words "or 8 'shall be added at the end of the text of paragraph 4.

33. in Paragraph 6 (6), the word "used" is replaced by the word "provided."

34. in Article 6 (9) (d):

"(d) non-monetary benefits provided by the employer to the employee or his family member from the fund of cultural and social needs, from the social fund, from profits (income) after tax or from expenditure (costs) which are not expenditure (costs) to achieve, secure and maintain income, in the form of:

1. use of medical, educational or recreational facilities; when providing recreation and travel, a staff member is exempt from the value of non-monetary benefits in total for a maximum amount of CZK 20,000 per tax period,

2. the use of pre-school childcare facilities, including nursery school according to school law, employer's library, gym and sports facilities;

3. contribution to cultural or sporting events, '.

35. in Article 6 (9) (p) (3):

"3. an insurance contribution paid by an employer to an insurance undertaking for an employee in the event of life or death or retirement or pension insurance, including in the event of an earlier performance in the event of an entitlement to an old-age pension, or an invalidity pension for a third-degree invalidity and a third-degree insurance policy, or, in the case of an insured person in a third-degree insurance scheme under the Pension Insurance Act, or in the case of an insurance contract (hereinafter referred to as" private life insurance policy "), on condition that the payment of an insurance contract is agreed in the insurance contract up to 60 calendar months after the conclusion of the contract and, at the same time, the insurance contract is concluded between the employer and the insurance undertaking, in which is entitled to the insurance business of the Czech Republic under the law governing insurance, or another insurance undertaking, or another Member State of the European Union or of a Member State of the European Union or a Member State of the European Union, and the European Economic Area, on which is subject to the insurance contract, where the insurance contract is subject of insurance contract, and is concluded after 60 calendar of the contract, and is concluded between the insurance contract, and at the date of the insurance if, before the end of the 60 calendar months following the conclusion of the contract or before the year in which the insured reaches 60 years, the payment of insurance benefits from private life insurance, other income which is not an insurance performance and does not constitute the termination of the insurance contract or the early termination of the insurance contract, the exemption and the income referred to in Article 6, in the tax period in which this occurred, the amounts of the contributions to the insurance contributions which were exempted for the insured in the year of payment or early termination of the contract and in the past 10 years from the income tax on the dependent activity; This shall not apply in the case of transactions where entitlement to an old-age pension or an invalidity pension for a third-degree invalidity or if the insured person becomes a third-degree invalid under the Pension Insurance Act or in the event of death and with the exception of insurance contracts for which insurance benefits or repayments are not paid and, at the same time, the provision, capital value or redemption will be directly transferred to another private life insurance contract satisfying the conditions for the tax exemption of the employer's contributions; that income is not the income paid by the payer of the income tax on dependent activities; the employee is obliged to notify his employer no later than the last day of the calendar month in which the change occurred that the right to the tax exemption of the employer's contributions for his private life insurance has expired, ';

36. In Article 6, at the end of paragraph 9, the dot is replaced by a comma and the following point (v) is added:

"(v) income from the same employer resulting from the employee in the form of an asset benefit for an interest-free loan up to a total amount of CZK 300,000 from these loans."

37. in the first sentence of Paragraph 6 (12), the word "general" shall be replaced by "public."

38. in Article 6 (16) (c), the words "Norway or Iceland" shall be replaced by the words "or the State constituting the European Economic Area."

39. in Article 7 (1), the words "to which a business authorisation is required" shall be added at the end of the text of point (c).

40. Paragraph 7 (6) reads:

"(6) The income of the author for the contribution to newspapers, magazines, radio or television from sources in the Czech Republic is a separate tax base for tax levied by deduction at a specific tax rate, provided that the sum of such income from the same payer does not exceed CZK 10 000 in the calendar month and is the income referred to in paragraph 2 (a)."

41. in § 7 (7) (a) to (d):

'(a) 80% of the income from agricultural production, forestry and water management and the income from the business of the craft industry; no more than CZK 1,600,000 can be used,

(b) 60% of business income; the maximum amount of expenditure up to CZK 1 200 000 can be used,

(c) 30% of the income from the hire of assets in commercial property; the maximum amount of expenditure up to CZK 600,000 can be used,

(d) 40% of other revenue from a separate activity, with the exception of revenue referred to in paragraph 1 (d) and paragraph 6; but no more than EUR 800 000 may be used. "

42. In Paragraph 8 (1) (a), the words "equity interest in a public limited company, in a limited liability company and in a limited company, in shares in profits from membership of a cooperative, and in addition interest and other income" are replaced by the words "business corporations and interest."

43. In Paragraph 8 (1) (i), the words "after tax" are deleted.

44. In Article 8, at the end of paragraph 5, the sentence "In the case of interest income on a loan or loan, the expenditure paid shall be interest on the amounts used to grant a loan or loan up to the amount of income."

45. in Paragraph 8 (6), fourth sentence, the word "evenly" shall be deleted.

46. In Article 8, the words "except for supplementary pension contributions with a national contribution paid by the employer to the pension fund for employees before 1 January 2000, where the contribution of the participant from the supplementary pension is transferred to the supplementary pension savings of the participant from which one-off compensation or severance payments are made 'shall be added at the end of the text of paragraph 6.

47. In the second sentence of Article 8 (7), the word "taxpayer" shall be deleted and the last sentence shall be replaced by the sentence "Reimbursement shall be reduced by premiums paid for the determination of the taxable amount, except for premiums previously applied in respect of other income from the insurance of persons who are not insured and who do not constitute the termination of the insurance contract and with the exception of the contribution to the private life insurance of an employee paid by the employer for employees for his private insurance over the past 10 years and after 1 January 2001."

48. in Article 10 (1) (b):

"(b) revenue from the transfer

1. immovable property,

2. A security; and

3. other things, '.

49. in Paragraph 10 (1) (g), the words "or any other interest in the assets of the transformed cooperative" shall be replaced by the words "the share in the assets of the transformed cooperative, the repayment of the share premium, the premium outside the capital or these transactions of similar transactions."

50. In Paragraph 10, the dot is replaced by a comma at the end of paragraph 1 and the following point (o) is added:

"(o) income from the dissolution of a reserve created from profit or the dissolution of a similar fund."

51. In Paragraph 10 (2), at the end of the text of the first sentence, the words "the income arising from the joint capital of spouses shall be treated mutatis mutandis."

52. in Article 10 (3) (b), the words "Member States of the European Union or other States constituting the European Economic Area" shall be replaced by the words "Member State of the European Union or State constituting the European Economic Area."

53.In Article 10 (3), point (c) is deleted.

Point (d) shall be renumbered (c).

54. in Article 10 (3) (c) (2), the word "immediately" shall be inserted after the word "year."

55. In Paragraph 10 (3) (c) (3), the words "of his assets which he has assigned to the trust fund or to which he has increased the assets of that fund, or" shall be inserted after the word "concocted."

56. in Paragraph 10 (3) (c) (4), the words "value below" are replaced by the words "total from the same taxpayer in the tax year does not exceed the amount."

57. In the seventh sentence of Article 10 (5), the words "sale of valuables' are replaced by the words" transfer of valuables' and the words "sale 'are replaced by the words" transfer of valuables'.

58. In Article 10 (6), the words "the value of the deposit consisting of the execution or execution of works or the provision or provision of services or" shall be deleted.

59. In Paragraph 10 (8), the words "and (o)" shall be inserted after the words "to (ch)."

60. In Article 12 (1), the words "from the operation of the family establishment 'are deleted.

61. Paragraph 13, including the title, reads:

„§ 13

Revenue and expenditure of cooperating persons

(1) Revenue and expenditure relating to the achievement, detention and maintenance of such revenue in a separate activity, with the exception of the share of a member of a public commercial company and an associate of a limited partnership, may be distributed between the taxpayer and the cooperating persons:

(a) cooperating spouse,

(b) a cooperating person living with a taxpayer in a co-operating household;

(2) For cooperating persons, the amount of the share of income and expenditure must be the same. Revenue and expenditure shall be distributed in such a way as to:

(a) the proportion of revenue and expenditure attributable to the cooperating parties did not totalling more than 30%; and

(b) the amount by which the revenue exceeds the expenditure was:

1. for tax period up to CZK 180,000 and

2. for each calendar month of cooperation up to 15 000 CZK.

(3) Where the cooperating person is only a spouse, the revenue and expenditure shall be distributed in such a way that:

(a) the proportion of income and expenditure attributable to the spouse was not more than 50%; and

(b) the amount by which the revenue exceeds the expenditure was:

1. for a tax period not exceeding CZK 540 000; and

2. for each calendar month of cooperation up to a maximum of CZK 45,000.

(4) Revenue and expenditure cannot be distributed

(a) to a child who does not have completed compulsory education;

(b) to a child in the calendar months in which a tax advantage is applied to the dependent child;

(d) to and from the taxpayer who died. ';

62. In the first sentence of Article 15 (1), the words "financing of science and education, research and development purposes, culture 'are replaced by the words" science and education, research and development purposes, culture'.

63. in Article 15 (1), the words "Norway or Iceland" shall be replaced by the words "or a State constituting the European Economic Area" and the words "than the Czech Republic and beyond the territory of Norway or Iceland" shall be replaced by the words "or a State constituting the European Economic Area than the Czech Republic."

64. In the fourth sentence of Article 15 (1), the words "non-contributory donor 'are replaced by the words" or its donor components, which have not been granted financial reimbursement of blood or its components under the law governing specific health services, with the exception of the payment of proven travel costs associated with the collection'.

65. In Paragraph 15, the sentence "If a spouse of a joint venture receives a free payment, one or both of them may apply the deduction."

66. In Article 15 (3), the introductory part of the provision is inserted after the words "non-residential space '.

67. In Article 15 (3) (a), the words "other than a garage, cellar or chamber" shall be inserted after the words "non-residential space."

68. in Article 15 (3) (c) (4), the words "other than a garage, cellar or chamber" shall be inserted after the words "non-residential space."

69. in Article 15 (3) (e), the words "other than a garage, cellar or chamber" shall be inserted after the words "non-residential space."

70. In Article 15 (3) (f), the words "other than a garage, cellar or chamber" shall be inserted after the words "non-residential space."

71. In the fifth sentence of Article 15 (4), the words "other than a garage, cellar or chamber 'shall be inserted after the words" non-residential space'.

72. In Article 15 (5), the words "shall be added at the end of the text of point (c); in the case of a transfer of funds from a participant from a transformed fund to a participating fund, an amount equal to the sum of the contributions paid by the taxpayer to his supplementary pension provision with the State contribution for the part of the tax period and the contributions paid by the taxpayer to his supplementary pension savings may be deducted from the subsequent part of the tax period reduced by CZK 12,000."

73. In Section 15 (5) of the final part of the provision, the word "relevant 'is replaced by" past 10'.

74. In Article 15 (6), the words "European Economic Area 'are replaced by the words" the State of the European Economic Area', the words "the contract is concluded after 60 months' are replaced by the words" the insurance contract is concluded after 60 calendar months', the words "the State of the European Economic Area 'are replaced by the words" the State of the European Economic Area' and that under the terms of the insurance contract the payment of any other income which is not an insurance contract 'and the sentence of the last three years is replaced by the sentence "The insurance contract is to be cancelled before the end of the 60 calendar months following the conclusion of the contract or the year in which the insured reaches 60 years of the payment of a private life insurance claim, in which has occurred, the amount of the fee and does not result of the premium in the last 10 years', the sentence is replaced by the sentence of the payment of the insurance contract of the payment of the insurance contract of the premium; This shall not apply in the case of transactions where entitlement to an old-age pension or invalidity pension for a third-degree invalidity or where the insured person becomes a third-degree invalid under the Pension Insurance Act or in the case of death, and with the exception of insurance contracts for which insurance benefits or repayments are not paid and, at the same time, the provision, capital value or redemption will be directly transferred to another private life insurance contract satisfying the conditions for the application of the non-taxable part of the tax base. ';

75. In the first sentence of Article 15 (9), the words "tax 'and the words" Norway or Iceland' shall be replaced by the words "or the State constituting the European Economic Area '.

76. In the second sentence of Article 15 (9), the words "on a form issued by the Ministry of Finance 'are deleted.

77.In Article 16a, the following paragraph 3 is added:

"(3) For the purposes of paragraph 2 (a), where the taxpayer shows a tax loss on income from a separate activity, the income included in the sub-base of the tax referred to in Article 6 may be reduced by it. ';

78. After Paragraph 17a, the following Section 17b is inserted:

„§ 17b

Basic Investment Fund

(1) For the purposes of this Act, the basic investment fund means:

(a) an investment fund under a law governing investment companies and investment funds whose shares or units are admitted to trading on a European regulated market;

(b) an open holding fund under the law governing investment companies and investment funds;

(c) an investment fund and a variable-capital joint-stock company sub-fund under the law governing investment companies and investment funds investing in accordance with their statute more than 90% of the value of their assets;

1. investment securities;

2. securities issued by an investment fund or a foreign investment fund;

3. participations in capital companies;

4. money market instruments;

5. financial derivatives under the law governing investment companies and investment funds;

6. the rights arising from the entry in the register of the items referred to in points 1 to 5 and enabling the creditor, directly or indirectly, to dispose of that value in at least a similar manner as the beneficiary,

7. claims on the payment of funds from the account;

8. Loans and loans granted by the Investment Fund;

(d) a foreign investment fund comparable to that referred to in points (a) to (c) where:

1. its home State is the Member State of the European Union or the State forming the European Economic Area under the law governing investment companies and investment funds;

2. proves that it is managed on the basis of an authorisation comparable to that of an investment fund issued by the Czech National Bank and the manager is subject to supervision comparable to that of the Czech National Bank,

3. has a status or document comparable to that from which it can be established that it is a foreign fund comparable to that referred to in points (a) to (c); and

4. Prove that, under the law of its home State, its revenue is not partly attributable to other persons. '

79.In Paragraph 18 (2), points (e) and (f) are deleted.

Points (g) and (h) shall be renumbered as points (e) and (f).

80. In Paragraph 18a (5), the words "authorised to provide health services under the law governing health services" shall be added at the end of the text in point (c).

81. In Paragraph 19 (1) (zc):

"(zc) contributions from producers or solar power plants under the Waste Management Act to operators of a collective system providing the recovery, treatment, recovery and disposal of electrical equipment or the separate collection, treatment, recovery and disposal of electrical waste, provided that they are registered under the Waste Management Act; the exemption may be applied provided that contributions are used only for the treatment of electrical and solar panel waste and the necessary costs related to this purpose, with the exception of the costs of setting up the collection site of the solar power station operator, '.

footnote 121 is deleted.

82. In Article 19 (1), the words "the income of the parent company from the dissolution of the reserve fund or the equivalent fund of the subsidiary shall be added at the end of the text of the letter zf '.

83. In Paragraph 19, the dot is replaced by a comma at the end of paragraph 1 and the following point (zp) is added:

"(zp) revenue from operations in the financial market in the Treasury's funds under the legislation governing budgetary rules."

84.

"(93) Council Directive 2011 / 96 / EU of 30 November 2011 on the common system of taxation applicable to parent companies and subsidiaries from different Member States. Council Directive 2009 / 133 / EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies from different Member States and the transfer of the registered office of a European company or a European cooperative company between Member States. Council Directive 2003 / 49 / EC of 3 June 2003 on the common system of taxation of interest and royalties between associated companies from different Member States, as amended by Council Directive 2004 / 66 / EC, Council Directive 2004 / 76 / EC and Council Directive 2006 / 98 / EC. ';

85. in Paragraph 19 (3) (b), the words "the form of a public limited company or a limited liability company" shall be replaced by "one of the forms referred to in European Union93) or the form."

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Regulation Information

Citation	Act No. 267 / 2014 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and other related laws
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	21.11.2014
Effective from	01.01.2015
Effective until	-
Status	Valid

Legal Areas: Taxes Finance

The regulation text is for informational purposes only.

Act No. 267 / 2014 Coll.

Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and other related laws

Contents