Act No. 280 / 2009 Coll.

Tax Code Act

Valid Law Effective from 01.01.2011
Text versions: 01.01.2026 01.07.2025 01.01.2024 01.01.2023 01.06.2021 All versions (21)
Contents
ČÁST PRVNÍ HLAVA I § 1 § 2 § 3 § 4 HLAVA II § 5 § 6 § 7 § 8 § 9 ČÁST DRUHÁ HLAVA I Díl 1 § 10 § 11 § 12 § 13 § 14 § 15 § 16 § 17 § 18 § 19 Díl 2 § 20 § 21 § 22 § 23 § 24 § 25 § 26 § 27 § 28 § 29 § 30 § 31 HLAVA II § 32 § 33 § 34 § 35 § 36 § 37 § 38 HLAVA III Díl 1 § 39 § 40 § 41 Díl 2 § 42 Díl 3 § 43 § 44 § 45 § 46 § 47 § 48 Díl 4 § 49 § 50 Díl 5 § 51 HLAVA IV § 52 § 53 § 54 § 55 § 56 § 57 § 57a § 58 § 59 § 59a HLAVA V § 60 § 61 § 62 § 63 § 64 § 65 § 66 § 67 § 68 § 69 § 69a § 69b HLAVA VI Díl 1 § 70 § 71 § 72 § 73 § 74 § 75 § 76 § 77 Díl 2 § 78 § 79 § 80 § 81 § 82 § 83 § 84 Díl 3 § 85 § 85a § 86 § 87 § 88 § 88a § 89 § 90 Díl 4 § 91 § 92 § 93 § 94 § 95 § 96 § 97 § 98 § 99 § 100 § 101 § 102 § 103 § 104 § 105 § 106 § 107 HLAVA VII Díl 1 § 108 Díl 2 § 109 § 110 § 111 § 112 § 113 § 114 § 115 § 116 Díl 3 § 117 § 118 § 119 § 120 Díl 4 § 121 § 122 § 123 Díl 5 § 124 § 124a ČÁST TŘETÍ HLAVA I § 125 § 126 § 127 § 128 § 129 § 130 § 131 HLAVA II § 132 § 133 HLAVA III § 134 HLAVA IV Díl 1 § 135 § 136 § 137 § 138 § 139 § 140 Díl 2 § 141 § 142 § 143 § 144 Díl 3 § 145 § 145a § 146 § 147 § 148 HLAVA V Díl 1 § 149 § 150 § 151 § 152 § 153 § 154 § 155 § 155a § 155b § 156 § 157 § 157a § 158 § 159 § 160 § 160a Díl 2 § 161 § 162 § 162a Díl 3 § 163 § 164 § 165 § 166 Díl 4 § 167 § 168 § 169 § 170 § 170a § 171 § 172 § 173 § 174 § 174a § 174b Díl 5 § 175 § 176 Oddíl 1 § 177 § 178 § 179 § 180 § 181 § 182 § 183 § 184 § 184a § 185 Oddíl 2 § 186 § 187 § 188 § 189 § 190 § 191 § 192 § 193 § 193a Oddíl 3 § 194 § 194a § 195 § 196 § 197 § 198 § 199 § 200 § 201 § 202 § 202a § 203 § 204 § 205 § 206 § 206a § 207 § 208 § 209 § 210 § 211 § 212 § 213 § 214 § 215 § 215a § 216 § 217 § 218 § 219 § 220 § 221 § 222 § 223 § 223a § 223b § 224 § 225 § 226 § 227 § 228 § 229 § 230 § 231 HLAVA VI § 233 § 234 § 235 § 236 § 237 HLAVA VII Díl 1 § 238 § 239 § 239a § 239b § 239c § 239d § 240 § 240a § 240b § 240c § 240d § 240e § 241 Díl 2 § 242 § 243 § 244 § 245 ČÁST ČTVRTÁ HLAVA I § 246 HLAVA II § 247 § 247a § 248 § 249 § 250 § 251 HLAVA III Díl 1 § 251a § 251b § 251c § 251d Díl 2 § 252 § 253 Díl 3 § 253a § 254 § 254a ČÁST PÁTÁ § 255 § 256 § 257 § 258 § 259 § 259a § 259aa § 259b § 259c § 260 § 260a § 261 § 262 § 262a § 263 § 264 § 265 ČÁST ŠESTÁ § 266
280
THE LAW
of 22 July 2009
Tax Code
Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

INTRODUCTORY PROVISIONS

HLAVA I

SUBJECT MATTER AND PURPOSE OF ADJUSTMENT
§ 1
(1) This law regulates the procedure of tax managers, the rights and obligations of tax entities and third parties arising from tax administration.
(2) The tax administration is a procedure aimed at the correct identification and determination of taxes and ensuring their payment.
(3) The basis for the correct determination and determination of tax is the tax claim made by the tax authority.
(4) The tax claim is:
(a) a sound tax claim, namely tax returns, reports or accounts;
(b) an additional tax claim, namely an additional tax return, a subsequent report or an additional bill.
§ 2
(1) The subject of tax administration is taxes which are the income of the public budget or a reduction in the income of the public budget (hereinafter referred to as "refund ').
(2) For the purposes of this Act, the public budget means:
(a) the State budget, the State financial assets or the reserve fund of the State's organisational unit;
(b) the budget of the local authority,
(c) the budget of the State Fund or the National Fund;
(d) the European Union budget; or
(e) the budget laid down by law.
(3) Taxation for the purposes of this Act means:
(a) cash transactions which the law refers to as tax, duty or charge;
(b) cash transactions where the law provides that its administration is to be carried out under that law;
(c) cash transactions in the framework of a divided administration.
(4) The tax referred to in paragraph 3 shall also include a tax deduction, a tax loss or any other form of taxation and tax accessories.
(5) Taxation shall mean interest, periodic penalty payments, fines and costs of proceedings where they are imposed or incurred under the tax law. Interest, periodic penalty payments and fines for late tax claims follow the fate of the tax.
§ 3
The tax obligation arises at the moment when the facts which are subject to the tax under the law arise or the fact establishing that obligation.
§ 4
This law or its individual provisions shall apply unless another law provides for tax administration otherwise.

HLAVA II

BASIC PRINCIPLES OF TAX MANAGEMENT
§ 5
(1) The tax administrator shall proceed with tax administration in accordance with laws and other legislation (hereinafter referred to as the "legislation.") For the purposes of this Act, the law also refers to an international treaty which is part of the legal order.
(2) The tax administrator only exercises its competence for the purposes for which it was entrusted by law or by law and to the extent that it was entrusted to it.
(3) The tax administrator exercises the rights and the legitimate interests of tax entities and third parties (hereinafter referred to as the "person involved in the administration of taxes") in accordance with the law and uses only the means that are least burdensome and still enable them to achieve the objective of tax administration in order to fulfil their obligations.
§ 6
(1) Persons involved in tax administration have equal procedural rights and obligations.
(2) The persons involved in the tax administration and the tax administrator cooperate with each other.
(3) The tax administrator shall allow persons involved in tax administration to exercise their rights and, in the context of their action, shall provide them with adequate information on their rights and obligations, in view of the nature of the act needed or provided for by law.
(4) As far as possible, the tax administrator is in favour of those involved in tax administration. Official persons are obliged to avoid being rude when managing taxes.
§ 7
(1) The tax administrator shall proceed without undue delay.
(2) The tax administrator shall proceed in such a way as not to incur unnecessary costs. For reasons of economy, the tax administrator may act jointly for various proceedings. It shall be clear from the file, or, where appropriate, from a decision given on the basis of such acts, which obligations and the result of which the action has been taken.
§ 8
(1) The tax administrator shall assess the evidence on the basis of its consideration in the taking of evidence. The tax administrator shall examine each evidence individually and all evidence in their context; while taking account of all that has emerged during tax administration.
(2) The tax administrator shall ensure that there are no unfounded differences in the decision-making of identical or similar cases.
(3) The tax administrator is based on the actual content of the legal act or other facts relevant to the administration of the tax.
(4) The tax administration shall not take into account the legal conduct and other factors relevant to tax administration, the predominant purpose of which is to obtain a tax advantage contrary to the meaning and purpose of the tax legislation.
§ 9
(1) The tax administration is not public. Persons involved in the administration of taxes and official persons shall be obliged, under the conditions laid down by this or other law, to remain silent about everything they have learned in connection with the administration of taxes.
(2) The tax administrator shall continuously establish the conditions for the establishment or duration of the obligations of persons involved in tax administration and shall take the necessary steps to comply with those obligations.
(3) The tax administrator may process personal data and other data, if necessary for tax administration, only to the extent necessary to achieve the objective of tax administration.

ČÁST DRUHÁ

GENERAL PART ON TAX MANAGEMENT

HLAVA I

TAXATION MANAGEMENT AND PERSONS INTERESTED IN TAXATION MANAGEMENT

Díl 1

Tax administrator
§ 10
(1) The tax administrator is an administrative or other public authority (hereinafter referred to as "public authority") to the extent that it is entrusted by law or by law with competence in the field of tax administration.
(2) For the purposes of this Act, a management authority, a local authority, another body and a legal or natural person, shall be understood as having competence in the field of public administration.
(3) The tax administrator has the capacity to act as a creditor, debtor, injured or similar in matters relating to tax administration and has, to that extent, a procedural capacity.
§ 11
Jurisdiction of the tax administrator
(1) Tax administrator
(a) conduct tax procedures and other procedures under the tax law;
(b) carry out a search activity;
(c) to check compliance with the obligations of persons involved in tax administration;
(d) calls for the fulfilment of obligations;
(e) provides for the payment of taxes.
(2) The tax administrator may establish and maintain registers and registers of tax entities and their tax obligations.
§ 12
Official persons
(1) The tax administrator shall exercise its competence through official persons.
(2) The official person shall be a staff member who is directly involved in the exercise of the powers of the tax administrator or the person entitled to exercise the powers of the tax administrator by law or by law.
(3) The official shall demonstrate his or her right to act in the administration of taxes by means of a service pass, where provided by law or otherwise.
(4) The tax administrator shall inform the person involved in the tax administration on request who is the official person in the matter. The official person, upon request of the person involved in the tax administration, shall communicate his name, service or similar designation and in which the tax administrator's organisational department is included.
Local jurisdiction
§ 13
(1) The local jurisdiction of the tax administrator, unless otherwise specified, shall be governed by:
(a) the natural person's place of residence; for the purposes of tax administration, the place of residence of a natural person means the address of the place of residence of a citizen of the Czech Republic, or the address of the declared place of residence of a foreigner, and if the place of residence of the natural person cannot be so determined, it means the place in the territory of the Czech Republic where the natural person is mostly resident,
(b) the legal person's registered office; for tax purposes with the registered office of a legal person, the address under which the legal person registered in a commercial register or similar public register is located or the address where the legal person actually resides, unless that person is registered in those registers.
(2) Where a immovable property is subject to tax, the tax administrator in whose territory the immovable property is situated shall be responsible for managing the tax.
(3) In the case of charges for which the charge is payable, the tax authority responsible at the place shall be the public authority responsible for carrying out the charge.
§ 14
(1) Where there are several tax authorities responsible for the same matter, the proceedings shall be carried out by the party to whom the proceedings were initiated first, unless otherwise agreed by the tax authorities concerned; other tax administrators shall not initiate proceedings or, where appropriate, suspend proceedings.
(2) Disputes concerning local jurisdiction between tax authorities are decided by the tax administrator closest to them jointly. In the absence of such a tax administrator, the local jurisdiction shall be determined by the Ministry or any other central administrative authority under whose jurisdiction the case falls (hereinafter referred to as "central administrative authority ').
§ 15
The tax administrator may carry out the necessary action beyond its territorial scope as regards the tax entity whose tax is locally competent.
§ 16
Amendment of local jurisdiction
(1) If local jurisdiction changes, the tax administrator shall immediately forward the parts of the file relating to taxes that can be established or collected and enforced to the tax administrator who is newly competent and shall inform the tax entity thereof without delay. To the same extent, this part of the file shall be accompanied by an extract from the tax office's personal tax account.
(2) The tax administration is still carried out by the competent tax administrator until that part of the file is referred to the newly competent tax administrator.
§ 17
Request
(1) The locally competent tax administrator may request other factually relevant tax authorities of the same or lower degree to carry out operations or sub-procedures or other procedures which it itself could carry out only with difficulty or with unnecessary costs or which it could not carry out at all.
(2) The requested tax administrator shall carry out the requested acts as well as those which ensure the purpose of the request without delay or shall state the reasons for which the request cannot be granted.
(3) Disputes between tax authorities on the implementation of the requested acts are decided by the tax administrator, who is closest together to the requested and requesting tax authorities.
§ 18
Delegation
(1) At the request of the tax authority or at the initiative of the tax administrator, the senior tax administrator may delegate the local jurisdiction to another tax administrator in question, where this is appropriate or where exceptional expertise is required to exercise tax administration; no appeal against the decision on the delegation.
(2) In the event of a change in the circumstances in which a delegation has been decided, or of the circumstances applicable to the determination of local jurisdiction, the tax administrator which issued the decision shall decide on the revocation, amendment or validation of the delegation; where local jurisdiction outside the territorial scope of that tax administrator could be changed, the senior tax administrator shall decide in his place as closely as possible; no appeal against that decision.
§ 19
Attraction
(1) The superior tax administrator may take over the case in place of the subordinate tax administrator
(a) if exceptional expertise is required to exercise tax administration;
(b) in order to remedy the inactivity of the subordinate tax administrator,
(c) if a decision is taken on a matter which will also have a major impact on proceedings with other tax entities.
(2) There shall be no appeal against the decision referred to in paragraph 1.

Díl 2

Persons involved in tax administration and representation
Tax entity
§ 20
(1) The tax entity is the person to whom the tax entity refers to the law as well as the person to whom the law refers as a taxpayer or as a taxpayer.
(2) The tax entity shall have the rights and obligations relating to the correct identification and determination of the tax during the period of time for the determination of the tax and for the payment of the tax for the period in which payment of the arrears may be required, even where it has ceased to be a tax entity.
(3) Persons governed by law who fulfil the obligations laid down by the tax authorities, in particular the person managing the estate, the trustee and the insolvency administrator, have the same rights and obligations as the tax entity.
§ 21
(1) Where a tax payer has an organisational unit where the duties laid down by the tax law are carried out, in particular the collection, precipitation or securing of the tax, and where the necessary documents are required to do so, that unit shall be the payer's treasury, if the law so provides.
(2) For the payer's cashier, the locally competent tax administrator shall be the one in whose territory it is located.
(3) The payer's cashier exercises the rights and obligations of the payer; if the tax payer's conduct and the person entitled to act for the payer's treasury contravenes, the tax payer's conduct is decisive.
§ 22
Third parties
Third persons are persons other than a tax entity who have the rights and obligations of tax administration or whose rights and obligations are affected by tax administration.
§ 23
Proof of identity
(1) The person involved in the administration of taxes is required to prove his identity at the request of the official.
(2) If the person involved in the administration of the tax on the invitation to the official person fails to demonstrate his or her identity, the tax administrator may request the identification of the person concerned by the Security Board (2) and shall not allow him or her to further act in the management of the tax until his or her identity has been established.
§ 24
Proceedings
(1) The person involved in the administration of taxes may act separately in the management of taxes to the extent that he is competent.
(2) On behalf of a legal person, its statutory body shall be entitled to act in the management of taxes or he who proves that he or she is entitled to act in accordance with another law.
(3) The legal person shall be entitled to delegate his staff member or any other natural person who carries out the activities of that legal person to act on his behalf before the tax administrator within the scope of that mandate. A legal person's procuring entity shall be entitled to act on its behalf when managing taxes if it is able to act on its own basis.
(4) In the same case, only one natural person may act simultaneously on behalf of a legal person. Where more than one person is required to act jointly for the conduct of a statutory body of a legal person, any member of that statutory body shall act on its behalf.
(5) Paragraphs 3 and 4 shall apply mutatis mutandis to acts on behalf of an undertaking.
(6) The provisions relating to legal persons shall apply mutatis mutandis to the organisational units of the State or branch or other organisational parts of the business establishment of a foreign person and to other entities entrusted by the law to exercise the rights and obligations of persons involved in tax administration.
§ 25
Representative
(1) The representative of the person involved in the tax administration is:
(a) a legal representative of a natural person or guardian;
(b) a designated representative,
(c) the agent,
(d) the common agent; or
(e) a joint representative.
(2) The representation of a representative shall not preclude the tax administrator, in cases where the personal participation of the represented is necessary, from dealing directly with the represented person or from inviting him to perform certain acts. The representative shall comply with the tax administrator's call. The tax administrator shall inform the representative without delay of such action or call.
§ 26
Approved representative
(1) The tax administrator shall appoint a representative
(a) a person who does not have the full procedural capacity to act in tax management, unless he has a legal representative or guardian or is unable to represent him;
(b) to a legal person who does not have the capacity to act on his behalf or, where appropriate, to dispute who is entitled to do so;
(c) a person of unknown residence or registered office;
(d) a person affected by a temporary mental disorder which prevents him from acting alone in the management of taxes; in such cases, the tax administrator shall decide on the basis of an expert medical opinion; or
(e) a person who is prevented from taking action in the management of taxes;
unless she chose an agent.
(2) The representative shall designate the tax administrator to whom the person to whom the representative is appointed is in custody or another appropriate person. A decision on the provision of a representative may be taken by the tax administrator only with the prior approval of the assumed representative. If no representative can be appointed in this way, it shall be proposed from the list of tax advisors of the Chamber of Tax Advisors on request by the tax administrator within 30 days of the request; prior approval shall not be required for a representative proposed by the Chamber of Tax Advisers.
(3) A representative may not be designated as having a reasonable interest in the outcome of the proceedings which justifies the concern that he will not properly defend the interests of the representative.
(4) Representation under the provisions of the tax administrator shall cease if the designated representative ceases to be fully competent or becomes unfit for representation by a loss of professional qualifications.
(5) The tax administrator abolishes the provisions of a representative on his own initiative or on a proposal from an established representative or represented
(a) disregard a representative for the protection of the rights or interests of the represented;
(b) if it becomes apparent that the representative has such an interest in the outcome of the proceedings as would justify the concern that he will not properly defend the interests of the representative,
(c) the reasons for the provision shall be waived; or
(d) for other serious reasons.
No appeal may be made to the decision to revoke the representative's provision.
Officer
§ 27
(1) The person involved in the administration of taxes may choose an agent, except where he is to do something in person in the management of taxes.
(2) The full power to the tax administrator has been effective since its application to that tax administrator.
(3) The power of attorney is also effective against another tax administrator after a change in local jurisdiction, against the tax administrator who carries out the action on the basis of a request and against other tax authorities, in so far as they hold proceedings in respect of a case for which the power of attorney has been exercised.
§ 28
(1) The authorising officer must define the scope of the authorisation in such a way as to make it clear which acts, proceedings or other procedures are covered by the authorisation.
(2) If the scope of the authorisation is not defined or if it is not precisely defined, the tax administrator shall invite the principal to modify the power of attorney; the provisions on defects of submission shall apply mutatis mutandis. It shall also inform the agent of the deficiencies in defining the extent of the power of attorney.
(3) The power of attorney is effective only after the defects have been remedied. The effects of the submissions made by the agent on the basis of defective power of attorney shall be maintained if the defects have been remedied within the prescribed period.
(4) If the agent chooses a new agent, it is true that, at the time of the exercise of the new power of attorney, he has given notice of the full power to the new agent in so far as it has been granted the power of attorney.
(5) An agent who does not have his registered office or residence in the territory of a Member State of the European Union, of another Contracting State of the Agreement on the European Economic Area or of the Swiss Confederation shall be required to choose a service agent with his registered office or place of residence in the Czech Republic, otherwise his documents shall be deposited with the tax administrator with the effect of service on the date on which they are delivered, if any, the date of their written copy.
(6) Where both the principal and the agent act in the same case, the acting of the principal shall be decisive.
§ 29
Limitation of authorisation
(1) In the same case, only one agent may be elected simultaneously.
(2) An agent, other than a tax advisor or a lawyer (hereinafter referred to as "adviser"), is not entitled to elect another agent, except for a service agent in accordance with Paragraph 28 (5).
§ 30
Joint representation
(1) If more than one tax entity is subject to a common tax obligation, they shall choose a joint agent. If they do not do so at the request of the tax administrator, the tax administrator shall appoint a joint representative for them; Article 26 shall apply mutatis mutandis.
(2) The decision on the provision of a common representative shall be served only on that representative; the tax authorities represented shall notify the tax authorities of the provisions of the joint representative. The tax bodies represented may not appeal to the decision on the provision of a joint representative.
(3) Paragraph 27 to 29 shall apply mutatis mutandis to the common agent.
§ 31
Expert consultant
(1) The person involved in the tax administration may be invited to the hearing by an expert consultant.
(2) If the expert consultant is obstructing the hearing, the tax administrator may, if he does not know or would not lead to the correction or imposition of an order fine, decide to exclude the expert consultant from the further hearing.

HLAVA II

TIME LIMITS
§ 32
Determination of the time limit for execution
(1) The tax administrator shall, where necessary and not provided for by law, set a time limit for the tax administration operation by decision to the person involved in the tax administration.
Zobrazit všechna ustanovení (2412)
Contents
ČÁST PRVNÍ HLAVA I § 1 § 2 § 3 § 4 HLAVA II § 5 § 6 § 7 § 8 § 9 ČÁST DRUHÁ HLAVA I Díl 1 § 10 § 11 § 12 § 13 § 14 § 15 § 16 § 17 § 18 § 19 Díl 2 § 20 § 21 § 22 § 23 § 24 § 25 § 26 § 27 § 28 § 29 § 30 § 31 HLAVA II § 32 § 33 § 34 § 35 § 36 § 37 § 38 HLAVA III Díl 1 § 39 § 40 § 41 Díl 2 § 42 Díl 3 § 43 § 44 § 45 § 46 § 47 § 48 Díl 4 § 49 § 50 Díl 5 § 51 HLAVA IV § 52 § 53 § 54 § 55 § 56 § 57 § 57a § 58 § 59 § 59a HLAVA V § 60 § 61 § 62 § 63 § 64 § 65 § 66 § 67 § 68 § 69 § 69a § 69b HLAVA VI Díl 1 § 70 § 71 § 72 § 73 § 74 § 75 § 76 § 77 Díl 2 § 78 § 79 § 80 § 81 § 82 § 83 § 84 Díl 3 § 85 § 85a § 86 § 87 § 88 § 88a § 89 § 90 Díl 4 § 91 § 92 § 93 § 94 § 95 § 96 § 97 § 98 § 99 § 100 § 101 § 102 § 103 § 104 § 105 § 106 § 107 HLAVA VII Díl 1 § 108 Díl 2 § 109 § 110 § 111 § 112 § 113 § 114 § 115 § 116 Díl 3 § 117 § 118 § 119 § 120 Díl 4 § 121 § 122 § 123 Díl 5 § 124 § 124a ČÁST TŘETÍ HLAVA I § 125 § 126 § 127 § 128 § 129 § 130 § 131 HLAVA II § 132 § 133 HLAVA III § 134 HLAVA IV Díl 1 § 135 § 136 § 137 § 138 § 139 § 140 Díl 2 § 141 § 142 § 143 § 144 Díl 3 § 145 § 145a § 146 § 147 § 148 HLAVA V Díl 1 § 149 § 150 § 151 § 152 § 153 § 154 § 155 § 155a § 155b § 156 § 157 § 157a § 158 § 159 § 160 § 160a Díl 2 § 161 § 162 § 162a Díl 3 § 163 § 164 § 165 § 166 Díl 4 § 167 § 168 § 169 § 170 § 170a § 171 § 172 § 173 § 174 § 174a § 174b Díl 5 § 175 § 176 Oddíl 1 § 177 § 178 § 179 § 180 § 181 § 182 § 183 § 184 § 184a § 185 Oddíl 2 § 186 § 187 § 188 § 189 § 190 § 191 § 192 § 193 § 193a Oddíl 3 § 194 § 194a § 195 § 196 § 197 § 198 § 199 § 200 § 201 § 202 § 202a § 203 § 204 § 205 § 206 § 206a § 207 § 208 § 209 § 210 § 211 § 212 § 213 § 214 § 215 § 215a § 216 § 217 § 218 § 219 § 220 § 221 § 222 § 223 § 223a § 223b § 224 § 225 § 226 § 227 § 228 § 229 § 230 § 231 HLAVA VI § 233 § 234 § 235 § 236 § 237 HLAVA VII Díl 1 § 238 § 239 § 239a § 239b § 239c § 239d § 240 § 240a § 240b § 240c § 240d § 240e § 241 Díl 2 § 242 § 243 § 244 § 245 ČÁST ČTVRTÁ HLAVA I § 246 HLAVA II § 247 § 247a § 248 § 249 § 250 § 251 HLAVA III Díl 1 § 251a § 251b § 251c § 251d Díl 2 § 252 § 253 Díl 3 § 253a § 254 § 254a ČÁST PÁTÁ § 255 § 256 § 257 § 258 § 259 § 259a § 259aa § 259b § 259c § 260 § 260a § 261 § 262 § 262a § 263 § 264 § 265 ČÁST ŠESTÁ § 266

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Regulation Information

CitationAct No. 280 / 2009 Coll., Tax Code
Regulation TypeLaw
Author-
CollectionCode of Laws
Date of Promulgation03.09.2009
Effective from01.01.2011
Effective until-
Status Valid
Legal Areas: Taxes Finance
The regulation text is for informational purposes only.

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