Act No. 33 / 2017 Coll.
Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended
Valid
Effective from 01.01.2017
33
THE LAW
of 14 December 2016
amending Act No 235 / 2004 Coll., on Value Added Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 109 / 2006 Coll., Act No. 230 / 2006 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.
1. In Annex 3, under heading 49, in the title of goods, the words "newspapers and magazines," shall be deleted. At the same time, the third paragraph of the following text shall be deleted from the text below the table:
"For the purposes of this Act, newspapers shall mean journals and news periodicals, issued at least twice a year under the same name and in a manner typical of them without a fixed link of individual sheets. ';
2. In Annex 3a, the following entry "4902 'is inserted after entry 4901 and in the name of the goods, the semicolon is replaced by" newspapers and magazines'. At the same time, the following paragraph shall be inserted in the text below the table after the second paragraph:
"For the purposes of this Act, newspapers shall mean journals and news periodicals, issued at least twice a year under the same name and in a manner typical of them without a fixed link of individual sheets. ';
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.
Efficacy
This Act shall enter into force on 1 January 2017.
Hamlet v. r.
Sobotka v. r.
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Regulation Information
| Citation | Act No. 33 / 2017 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.02.2017 |
|---|---|
| Effective from | 01.01.2017 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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