What is Act No. 281 / 2009 Coll.?

Act No. 281 / 2009 Coll., amending certain laws in connection with the adoption of tax rules — Law amending certain laws in connection with the adoption of tax rules.

When it became Act No. 281 / 2009 Coll. effectiveness?

Act No. 281 / 2009 Coll. became effective 01.01.2011.

Is Act No. 281 / 2009 Coll. still valid?

Yes, Act No. 281 / 2009 Coll. is still valid and effective.

How many times was it Act No. 281 / 2009 Coll. amended?

Act No. 281 / 2009 Coll. has 23 time versions of the text.

Act No. 281 / 2009 Coll.

Law amending certain laws in connection with the adoption of tax rules

Valid Law Effective from 01.01.2011

Text versions: 01.01.2027 01.01.2026 13.12.2024 01.04.2024 01.01.2024 All versions (22)

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281

THE LAW

of 22 July 2009

amending certain laws in connection with the adoption of the tax rules

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Amendment of the Civil Code

Čl. I

Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 6, Act No. 6, Act No. 6, Act No. 6, Act No. 6, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 6, Act No. 5, Act No. 6, Act No. 6, Act No. 6, Act No. 6, Act No. 6 / 2000, Act No. 5, Act No. 6 / 2000, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 6, Act No. 5, Act No. 5, Act No. 5, Act No. 6, Act No. 6, Act No. 6, Act No. 2006, Act No. 6 / 2001 / 2001, Act No. 2006, Act No. 2006, Act No. 6, Act No. 6, No 2006, No. 2006, No. 2006, No. 2006, No. 2006, No. 2006, No. 2006, No. 5, Act No. 2006, Act No. 5, Act No. 2006,

1. The following Section 200n is inserted after Section 200m, including the title:

„§ 200n

Procedure for the replacement of the consent of a representative of tax advisors to familiarise themselves with the content of documents which may contain facts which are covered by the obligation of confidentiality of the tax advisor

The provisions of Sections 200j to 200m on the procedure for the replacement of the consent of the representative of the Czech Bar Association to be familiar with the content of the documents, which may contain facts which are covered by the obligation of confidentiality of the lawyer, shall apply mutatis mutandis to the replacement of the consent of the representative of the Chamber of Tax Advisers to be acquainted with the content of the documents which may contain facts which are covered by the obligation of confidentiality of the tax adviser. '

2. In Section 274, the current text becomes paragraph 1 and paragraph 2 is added, which includes footnote 80a:

"(2) The provisions of Sections 337 to 37h shall also apply to the requirements of the schedule procedure for the proceeds from the tax execution 80a) carried out on the basis of a proposal from the tax administrator.

80a) § 232 (4) of Act No. 280 / 2009 Coll., Tax Code. '.

Footnote 80 (a) and 80 (b) shall be renumbered as footnotes 80 (b) and 80 (c).

3. in Paragraph 337, the following paragraph 2 is inserted after paragraph 1:

"(2) The Court of First Instance shall negotiate the breakdown of the substance and shall decide on its division on a proposal from the tax administrator. The distribution of the substance shall be carried out by the tax administrator who made the application after the legal authority of the decision given by the court. '.

Paragraphs 2 and 3 shall become paragraphs 3 and 4.

ČÁST DRUHÁ

Amendment of the Fire Protection Act

Čl. II

In the first sentence of Section 77 (2) of Act No. 133 / 1985 Coll., on Fire Protection, as amended by Act No. 203 / 1994 Coll. and Act No. 237 / 2000 Coll., the words "pursuant to Special Act No. 7b) 'are deleted, including footnote No 7b.

ČÁST TŘETÍ

Amendment of the Act on Czech Trade Inspection

Čl. III

In Article 12 (5) of Act No. 64 / 1986 Coll., on the Czech Trade Inspection Act, as amended by Act No. 145 / 2000 Coll. and Act No. 444 / 2005 Coll., the words "and enforce the Customs Office under the special legislation 3m) ', including footnote 3m.

ČÁST ČTVRTÁ

Amendment to the Act on the Protection and Use of Mineral Wealth (Upper Law)

Čl. IV

Act No. 44 / 1988 Coll., on the Protection and Use of Mineral Wealth (Mining Act), as amended by Act No. 541 / 1991 Coll., Act No. 10 / 1993 Coll., Act No. 168 / 1993 Coll., Act No. 132 / 2000 Coll., Act No. 258 / 2000 Coll., Act No. 366 / 2000 Coll., Act No. 315 / 2001 Coll., Act No. 61 / 2002 Coll., Act No. 320 / 2002 Coll., Act No. 150 / 2003 Coll., Act No. 3 / 2005 Coll., Act No. 386 / 2005 Coll., Act No. 186 / 2006 Coll., Act No. 296 / 2007 Coll., is amended as follows:

1. In Paragraph 32a (6), first sentence, the word "periodic penalty payments' is replaced by" interest on late payments'.

2. In Paragraph 32a (7), the words "periodic penalty payments under paragraph 7 'are replaced by the words" interest on late payments under paragraph 6'.

3. Paragraph 32a (8) reads:

"(8) The management of the remuneration referred to in paragraphs 1 to 3 and the interest on late payment referred to in paragraph 6 shall be treated in accordance with the tax rules. For the management of the remuneration referred to in paragraphs 1 and 2 and of the interest on late payments referred to in paragraph 6, including the control activity, the district mining office shall be the competent authority within the scope of which the conquest area or exclusive bearing is situated. ';

4. In Paragraph 32a (9), the word "periodic penalty payments' is replaced by" interest on late payments'.

5. In Paragraph 41, the number ", 32a 'is inserted after the number" 14c'.

ČÁST PÁTÁ

Amendment of the Mining Act, Explosives and State Mining Administration

Čl. V

In Article 41 (1) (j) of Act No. 61 / 1988 Coll., on Mining Activities, Explosives and the State Mining Administration, as amended by Act No. 206 / 2002 Coll., Act No. 3 / 2005 Coll. and Act No. 376 / 2007 Coll., the words "periodic penalty payments; when paying and enforcing pursuant to special legislation 18k) 'are replaced by the words" Interest on late payments' and footnote 18k is deleted.

ČÁST ŠESTÁ

Amendment to the Geological Labour Act

Čl. VI

In Article 20 of Act No. 62 / 1988 Coll., on Geological Works, as amended by Act No. 543 / 1991 Coll., Act No. 366 / 2000 Coll. and Act No. 444 / 2005 Coll., paragraph 2, including footnote No. 4c, is deleted.

Paragraphs 3 and 4 shall become paragraphs 2 and 3.

ČÁST OSMÁ

Amendment of the Local Charges Act

Čl. VIII

Act No. 565 / 1990 Coll., on Local Charges, as amended by Act No. 184 / 1991 Coll., Act No. 338 / 1992 Coll., Act No. 48 / 1994 Coll., Act No. 305 / 1997 Coll., Act No. 149 / 1998 Coll., Act No. 185 / 2001 Coll., Act No. 274 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 229 / 2003 Coll. and Act No. 270 / 2007 Coll., are amended as follows:

1. In Article 3 (3), the words "to be chosen for the municipality 'are replaced by the words" to be chosen and to be taken away from the municipality' and the words "to be liable for a fee 'are deleted.

Article 2 (11) reads:

„§ 11

(1) If the fees paid by the taxpayer are not paid in time or at the correct amount, the municipal authority shall charge the fee by means of a payment order.

(2) If the fees paid by the payer are not paid in time or at the correct amount, the municipal authority shall charge the fee to him by means of a payment order.

(3) In the event of unpaid or outstanding fees or part of such fees, the municipal authority may increase to three times; the increase is an accessory to the charge.

(4) Penalties, interest and fines, governed by the tax rules, with the exception of order fines, are not applied. "

3. Sections 12 and 13 are deleted.

4. In Paragraph 14 (2), the words "reporting obligation to create and destroy 'are replaced by the words" generation and extinction' and the words "obligations' are replaced by the words" reporting period '.

5. The following Section 14a is inserted after Section 14, including footnote 14a:

„§ 14a

(1) In the notification, the payer or payer shall indicate:

(a) the name and, where applicable, the names and surname or business name, general identificator14a), if assigned, the place of residence or registered office, the place of business and, where appropriate, the other address for service; the legal person shall also indicate the persons who are entitled on his behalf to act in charging matters;

(b) the number of all their accounts with payment service providers, including those of those services abroad, used in connection with business activities, where the subject matter of the fee is related to the business of the payer or payer;

(2) A payer or payer 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, in addition to the information required in paragraph 2, give the address of his agent in the domestic territory for service.

(3) Where there is a change in the information contained in the declaration, the payer or payer shall notify the change within 15 days of the date on which it occurs.

14a) § 127 (1) of Act No. 280 / 2009 Coll., Tax Code. '.

6. Article 16 shall be deleted;

Čl. IX

1. Legal relations arising before the date of entry into force of this Act shall be assessed in accordance with existing legislation.

2. Applications for remission of a fee or its accessories which have been submitted under existing legislation and which have not been completed by the date of entry into force of this law shall be assessed in accordance with the conditions contained in existing legislation.

ČÁST DEVÁTÁ

Amendment of the Law on judicial fees

Čl. X

Act No. 549 / 1991 Coll., on Judicial Charges, as amended by Act No. 271 / 1992 Coll., Act No. 273 / 1994 Coll., Act No. 36 / 1995 Coll., Act No. 118 / 1995 Coll., Act No. 160 / 1995 Coll., Act No. 151 / 1997 Coll., Act No. 209 / 1997 Coll., Act No. 227 / 1997 Coll., Act No. 72 / 2000 Coll., Act No. 112 / 2006 Coll., Act No. 115 / 2006 Coll., Act No. 151 / 1997 Coll., Act No. 255 / 2000 Coll., Act No. 628 / 2004 Coll., Act No. 151 / 2002 Coll., Act No. 151 / 2002 Coll.

1. In Article 4 (1), the words "by imposing an obligation to pay a fee in connection with a charge 'shall be inserted at the beginning of point (f).

2. In the last sentence of Paragraph 6a (3), the words "the court fee paid for the corresponding part (excess) 'are replaced by the words" the court fee for the corresponding part at the same time' and the sentence "If the charge has already been paid, the court overcharge shall be refunded within 15 days'.

3. In the second sentence of Article 7 (1), the word "fixed 'is replaced by" deposited'.

„§ 8

Payment of fees

(1) The management of the payment of fees is exercised by the competent court or by the administration of the court pursuant to § 3.

(2) Fees are the income of the State budget.

(3) Fees shall be paid to an account opened with the Czech National Bank for the court competent pursuant to § 3 (hereinafter referred to as "the court account ').

(4) Fees which do not exceed 5000 CZK can be paid with stamp stamps. "

5. In Paragraph 9 (9), the words "Increase, periodic penalty payments' are replaced by the words" Penalties'.

6. In Article 10 (2), the sentences of the second and third paragraphs are deleted.

7. In Paragraph 10 (7), the word "resolution 'is replaced by" decision' and the word "established 'is replaced by" imposed'.

„§ 12

(1) If the court issues an incorrect decision imposing an obligation to pay a fee, the decision shall be annulled or amended on its own motion.

(2) The amendment or cancellation of the obligation to pay the fee may be final within 3 years of the date on which the decision imposing the charge became final. Within the same period, the right to impose an obligation to pay the fee shall also cease. ';

9. Paragraph 13, including footnote 5, reads:

„§ 13

(1) In the case of charges, the court or administration of the court shall decide and proceed in accordance with the Civil Code, unless otherwise provided for in this law.

(2) The administration of fees shall be governed by the tax rules, unless otherwise provided for in this Law.

(3) Charges and decisions by the President of the Chamber to grant exemption from judicial fees (5) shall be recorded in accordance with the tax rules.

5) § 138 of the Civil Code. '

10. Article 13a, including footnotes 4c and 4d, shall be deleted.

11. in Article 16, paragraph 2 is deleted;

Paragraphs 3 and 4 shall become paragraphs 2 and 3.

ČÁST JEDENÁCTÁ

Amendment of the Act on the organisation and implementation of social security

Čl. XII

Paragraph 14 (3) of Act No. 582 / 1991 Coll., as amended by Act No. 160 / 1995 Coll., paragraph (b) reads:

"(b) to tax authorities, the information necessary for the exercise of tax administration,"

footnote 48 is deleted.

ČÁST DVANÁCTÁ

Amendment to the Banking Act

Čl. XIII

In Article 38 (3) (c) of Act No. 21 / 1992 Coll., on Banks, as amended by Act No. 84 / 1995 Coll. and Act No. 126 / 2002 Coll., the words "Special Act on the Administration of Taxes and Fees' are replaced by the words" Tax Code '.

ČÁST TŘINÁCTÁ

Amendment of the Nature and Landscape Conservation Act

Čl. XIV

In Section 88a of Act No. 114 / 1992 Coll., on Nature and Landscape Protection, as amended by Act No. 218 / 2004 Coll. and Act No. 444 / 2005 Coll., the first sentence is the words "and enforce customs offices' and the last sentence, including footnote 42a, is deleted.

ČÁST PATNÁCTÁ

Amendment to the Act on the Protection of the Agricultural Soil Fund

Čl. XVI

Act No. 334 / 1992 Coll., on the Protection of the Agricultural Soil Fund, as amended by Act No. 10 / 1993 Coll., Act No. 98 / 1999 Coll., Act No. 132 / 2000 Coll., Act No. 76 / 2002 Coll., Act No. 320 / 2002 Coll., Act No. 444 / 2005 Coll., Act No. 186 / 2006 Coll., Act No. 222 / 2006 Coll., Act No. 167 / 2008 Coll. and Act No. 9 / 2009 Coll., is amended as follows:

1. In Paragraph 12 (3) of the Introductory Part of the provision, the words "periodic penalty payments' are replaced by the words" interest on late payments'.

2. In the second sentence of Article 12 (3), the word "periodic penalty payments' is replaced by" interest on late payments'.

3. In the third sentence of Article 12 (3), the words "periodic penalty payments' are replaced by the words" interest on late payments' and, in the last sentence, the words "periodic penalty payments' are replaced by the words" interest on late payments'.

4. Paragraph 12 (4), including footnote 21b, is deleted.

Paragraph 5 shall become paragraph 4.

5. In Paragraph 20 (6), the last sentence is deleted.

ČÁST ŠESTNÁCTÁ

Amendment of the Real Estate Tax Act

Čl. XVII

Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., Act No. 242 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 65 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 239 / 2001 Coll., Act No. 483 / 2001 Coll., Act No. 576 / 2002 Coll., Act No. 237 / 2004 Coll., Act No. 112 / 2006 Coll., Act No. 186 / 2006 Coll., Act No. 261 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 545 / 2005 Coll., Act No. 112 / 2006 Coll., Act No. 186 / 2006 Coll.

1. In Paragraph 3, the words "unless otherwise provided for by this law (Paragraph 13a (5)) 'shall be added at the end of the text of paragraph 6.

2. In Article 8, the words "unless otherwise provided for by this law (Paragraph 13a (5)) 'shall be added at the end of the text of paragraphs 4 and 5.

3. in Articles 12, 15 (3) and 15 (4), "tax liability" is replaced by "tax."

4. In the second sentence of Paragraph 12, the word "files' is replaced by" summaries'.

5. In Section 13, "tax liability 'is replaced by" tax'.

6. In the second sentence of Article 13a (1), the words "or measured 'shall be inserted after the words" measured'.

7. In Paragraph 13a (1), at the end of the third sentence, the words "; the tax administrator does not have to notify the result of the measurement to the tax entity by means of a payment order, the payment notice is filed in the file and cannot be appealed against '.

8. In Article 13a (1), after the third sentence, the sentence "At the request of the tax authority, the tax administrator shall send him a copy of the payment notice within 30 days of receipt of the application."

9. in Article 13a (1) and (2), "tax obligations" is replaced by "taxes."

10. in Article 13a (2) of the final part of the provision, the word "notified" shall be replaced by "notified."

11. in Article 13a (4), the words "other joint representative" shall be replaced by the words "joint agent."

12. Paragraph 13a (5) and (6), including footnote 19a, read:

"(5) If, by 31 January of the tax period, a tax return is submitted by at least one of the co-owners for its co-ownership interest in the land (" the land share ') or for a co-ownership interest in the construction, apartment or separate non-residential area ("the building share'), each joint owner shall be required to submit a tax return for his or her share of the land or for his or her share of the construction separately. In this case, each joint owner grants and pays a tax equal to its share of the total tax corresponding to its share of the land or construction. The first sentence procedure cannot be applied to land registered in the cadastral in a simplified manner. If one of the co-owners of the land or construction does not submit a tax return, the tax administrator shall charge him an official duty, without prior call for a tax return. Similarly, the taxation of a co-ownership interest in an apartment or a separate non-residential area, as well as a co-ownership interest in a land for which the co-ownership is derived under special legislation (5a) from the ownership of an apartment or separate non-residential area.

(6) Where, during the previous tax period, the co-owners of the land, construction, apartment or separate non-residential space, joint agent or joint agent have had a procedure in accordance with the fourth sentence of paragraph 5, a fine shall not be applied for late filing of the tax return or periodic penalty payment of the tax to be paid. Interest on late payment under the tax system 19a) shall be calculated from the fifth working day following the replacement date of payment of the tax ex officio.

19a) § 252 of Act No. 280 / 2009 Coll., Tax Code. '.

13. in Article 13a, the following paragraph 7 is inserted after paragraph 6:

"(7) Paragraph 5 and paragraph 6 of the first sentence shall also apply to the measurement of the tax to other joint owners where one of the joint owners has submitted an additional tax return to the last known tax awarded or ex officio in accordance with paragraph 5. ';

Paragraphs 7 to 10 shall be renumbered paragraphs 8 to 11.

14. In Paragraph 13a, the words "or common agent 'shall be added at the end of the text of paragraph 10.

15. in Article 13a, the words "or the common agent" shall be added at the end of paragraph 11.

16. In the first sentence of Article 14 (3), the words "or a joint ownership interest in the land tax 'are deleted and at the end of the paragraph, the sentence" Similarly, the rounding of the tax corresponding to the joint ownership of the land, construction, apartment or separate non-residential area shall be followed.';

17. in Paragraph 15 (3), the last sentence shall be replaced by "The result of the measurement shall not be reported to the taxpayer unless the taxpayer so requests."

18. In Article 15 (4), the words "and in the absence of a tax exemption 'shall be inserted after the words" ex officio'.

19. In Article 15, at the end of paragraph 4, the sentence "Similarly to the tax on construction works shall be added."

20. In Paragraph 15 (5), "9 'is replaced by" 10'.

21. in Article 15 (6), "10" is replaced by "11."

Čl. XVIII

Transitional provision

A joint representative who had the status of joint representative under Act No. 338 / 1992 Coll., as effective until the date of entry into force of this Act, shall continue to be considered a joint representative unless the taxpayer elects a joint agent or is referred to under Section 13a (5) of the Act No. 338 / 1992 Coll., as effective from the date of entry into force of the Act.

ČÁST OSMNÁCTÁ

Amendment of the Tax Advice Act and the Chamber of Tax Advisers of the Czech Republic

Čl. XX

Act No. 523 / 1992 Coll., on Tax Advice and Chamber of Tax Advisers of the Czech Republic, as amended by Act No. 170 / 2004 Coll., Act No. 284 / 2004 Coll., Act No. 70 / 2006 Coll., Act No. 312 / 2006 Coll., Act No. 124 / 2008 Coll., Act No. 189 / 2008 Coll. and Act No. 254 / 2008 Coll., is amended as follows:

1. In Article 3, the following paragraph 7 is added:

"(7) The legal person providing the tax advice referred to in paragraph 6 shall have a procedural status as a tax advisor in tax management. ';

2. In Article 6, the following paragraph 5 is inserted after paragraph 4, including footnote 3e:

"(5) The tax advisor appointed by the tax administrator under the tax rules (3e) shall, during the period of this function, be entitled to compensation for the loss of earnings corresponding to a multiple of the hours already spent and the normal price of the service provided by the tax advisor at an hourly rate and to compensation for the expenditure effectively incurred.

3e) § 26 (2) of Act No. 280 / 2009 Coll., Tax Code. '.

Paragraphs 5 to 12 shall be renumbered paragraphs 6 to 13.

3. In Article 11, at the end of point (j), the dot is replaced by a comma and the following point (k) is added:

"(k) is required to propose within 30 days, upon request of the tax administrator, a tax advisor to be appointed by the tax administrator by the tax administration representative (3e)."

ČÁST DEVATENÁCTÁ

Amendment of the Income Tax Act

Čl. XXI

Act No. 1 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 6, Act No. 6, Act No. 5, Act No. 6, Act No. 6, Act No. 6, Act No. 6, Act No. 5 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 5 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 5 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 5 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 5, Act No. 5, Act No. 6 / 1999, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 6, Act No. 5, Act No. 5, Act No. 2006, Act No. 2006, No 2006, Act.

1. In the third sentence of Article 38d (3), the words "in the report 'shall be inserted after the words" the tax administrator'.

2. In Section 38d, paragraphs 11 and 12 are added, including footnote 39g:

"(11) At the end of the calendar year or after the end of the business subject to taxation, the taxpayer shall be required to submit to the tax authorities responsible for charging the income tax levied on the basis of the special rate on the form issued by the Ministry of Finance.

(12) For tax levied by withholding a special tax rate on banks, savings and credit cooperatives or insurance companies, their branch or organisational unit where the collection of such tax takes place shall be 39g if there is evidence required to carry out and control the deduction.

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Regulation Information

Citation	Act No. 281 / 2009 Coll., amending certain laws in connection with the adoption of tax rules
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	03.09.2009
Effective from	01.01.2011
Effective until	-
Status	Valid

Legal Areas: Banking, Money Security Customs law Taxes Transport Precious metals and precious stones European law European Community Finance Financial control Mining Economic (State) Information, Data, Data Culture Forests, Forestry International law International public law Civil law Civil law substantive Civil law of procedure Commercial law Commercial liabilities State Defence Fees Social security law Industrial rights Proceedings in social security matters Budget Education, Education, Education Governance of the national economic sectors Administration of state (national) property Administrative law State (official) control Construction Telecommunications, Communications, Mail Constitutional (state) law Science and research General internal administration Fundamental human rights Health Agriculture Environment

The regulation text is for informational purposes only.