Government Regulation No. 296 / 2016 Coll.
Government Regulation amending Government Regulation No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme, as amended
Valid
Regulation
Effective from 01.10.2016
Text versions:
01.10.2016
19.09.2016
296
GOVERNMENT REGULATION
of 31 August 2016
amending Government Regulation No 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme, as amended
The Government orders pursuant to § 92f of Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 360 / 2014 Coll.:
In Article 2 of Decree No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme, as amended by Decree No. 155 / 2015 Coll. and Decree No. 11 / 2016 Coll., at the end of paragraph 1, the dot is replaced by a comma and the following point (d) is added:
"(d) the provision of electronic communications services under the law governing electronic communications through access to, interconnection of electronic communications networks or through the purchase and sale of such services."
Efficacy
This Regulation shall take effect on 1 October 2016.
Prime Minister:
Sobotka v. r.
1. Prime Minister and Minister for Finance:
Ing. Babiš v. r.
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Regulation Information
| Citation | Government Regulation No. 296 / 2016 Coll., amending Government Regulation No. 361 / 2014 Coll., on determining the supply of goods or services for the application of the reverse charge scheme, as amended |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.09.2016 |
|---|---|
| Effective from | 01.10.2016 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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