Act No 343 / 2020 Coll.
Law amending certain laws in connection with the implementation of EU tax legislation and in the field of double taxation
Valid
Law
Effective from 01.09.2020
Contents
ČÁST PRVNÍ
Čl. I
㤠37
Čl. II
ČÁST DRUHÁ
Čl. III
ČÁST TŘETÍ
Čl. IV
㤠18
㤠22
Čl. V
ČÁST ČTVRTÁ
Čl. VI
„Oddíl 6
Pododdíl 1
§ 14
§ 14a
§ 14b
§ 14c
§ 14d
§ 14e
§ 14f
§ 14g
Pododdíl 2
§ 14h
§ 14i
§ 14j
§ 14k
§ 14l
§ 14m
§ 14n
§ 14o
§ 14p
§ 14q
§ 14r
§ 14s
㤠15
Oddíl I
Oddíl II
Čl. A
Čl. B
Čl. C
Čl. D
Čl. E
Čl. VII
ČÁST PÁTÁ
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
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343
THE LAW
of 22 July 2020
amending certain laws in connection with the implementation of European Union tax legislation and in the field of double taxation
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
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 / 1999, Act No. 5 / 2004, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 6 / 1999, Act No. 5, Act No. 5, Act No. 96, Act No. 5 / 1999, Act No. 96, Act No. 5, Act No. 96, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 6, Act No. 2004, Act No. 2004, Act No. 1999, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, No.
1. Paragraph 6 (13) reads as follows:
"(13) In the case of income arising from sources abroad, the taxable amount of the tax payer's tax on the income of natural persons resident in the Czech Republic, income from dependent activities carried out in a State with which the Czech Republic does not have an international agreement to prevent double taxation of all types of income that is carried out, increased by compulsory premiums under paragraph 12 and reduced by tax paid on that income abroad. If the activity resulting from the income from the dependent activity carried out in the State with which the Czech Republic has concluded an international agreement to prevent double taxation of all types of income which is carried out is the basis for the tax payer's tax on the income of natural persons resident in the Czech Republic, the income from the dependent activity carried out in that State shall be increased by the compulsory premiums provided for in paragraph 12; that income can be reduced by the tax paid on that income in the State with which the Czech Republic has concluded an international agreement to prevent double taxation of all types of income which is carried out only to the extent that it could not be counted on domestic tax under Section 38f in the immediately preceding tax period. This must be an unpaid income tax which is included in the tax base. The income from dependent activity resulting from sources abroad may not be reduced by a tax paid abroad to the extent that it exceeds the amount specified in the international agreement or legislation of another State. ';
2. in Article 18 (2) (e) (10), the words "in accordance with the declared international social security treaties with which Parliament has given its assent and with which the Czech Republic is bound" shall be replaced by the words "under the international social security treaty."
3. in Article 19 (3) (a) (2), the words "the provisions of the Double Taxation Treaty" shall be replaced by the words "international agreements providing for the avoidance of double taxation of all types of income."
4. In Article 19 (9) (1), the words "an effective double taxation agreement 'are replaced by the words" an international agreement providing for the avoidance of double taxation of all types of income which is carried out'.
5. in Article 23e (5), at the end of the text in point (d), the words "except for the parts of depreciation which are borrowing expenditure."
6. In Paragraph 23e, paragraphs 7 and 8 are added:
"(7) The corporate tax payer, which is a member of a public company, does not take into account part of the public company tax base which is part of its tax base when calculating the tax profit before interest, taxation and depreciation.
(8) The corporate tax payer, which is an associate of a limited company, does not take into account part of the corporate tax base which is part of its tax base when calculating the tax profit before interest, taxation and depreciation. '
7. in Article 23g (5) (a) and (b), the word "declared" is replaced by the word "declared."
8. In Paragraph 23g, at the end of paragraph 5, the dot is replaced by a comma and the following points (c) and (d) are added:
"(c) a security valued under fair value accounting legislation for which the valuation difference from the change in fair value affects the outcome of the business, the result of the holding or the difference between income and expenditure shall be reduced by a positive difference between the price that would be agreed between the unrelated parties in normal business relationships under the same or similar conditions, translated at the foreign exchange market rate declared by the Czech National Bank for the date of the reassignment and the value of that security recorded in the accounts at the time of the reassignment of the property without any change of ownership, or increased by a negative difference between these amounts; the result of the holding or the difference between income and expenditure is not adjusted for a security for which the income from its transfer would be exempt,
(d) a security valued under fair value accounting legislation for which the valuation difference from a change in fair value is recognised through balance sheet accounts, the result of the holding or the difference between income and expenditure shall be reduced by a positive difference between the price that would be agreed between the unrelated parties in normal business relationships at the time of the transfer of the assets without any change of ownership or by the foreign exchange market rate declared by the Czech National Bank for the date of the transfer and the value of that security recorded in the accounts at the time of the disposal of that security, or by an increase by a negative difference between those amounts; the result of the management or the difference between revenue and expenditure shall not be adjusted if, on the expiry of this security, its value recorded in the accounts does not affect the taxable amount. ';
9. In Article 24 (2) (ch), the words "the taxpayer referred to in Article 2 (2) and Article 17 (3), expenditure (cost)" shall be replaced by "the tax resident of the Czech Republic"; the words "not counted" shall be replaced by the words "which could not be counted" and the words "Article 38f" shall be inserted after the words "expenditure is not paid abroad to the extent that it exceeds the amount specified in the international agreement or legislation of another State."
10. in Article 25 (1) (i), the word "(cost)" shall be deleted; the words "the taxpayers referred to in Article 2 (2) also" shall be replaced by the words "the tax payer on the income of natural persons resident in the Czech Republic," and the words "the avoidance of double taxation" shall be deleted;
11. in § 36 (1) (c) (2):
"2. a third State with which the Czech Republic has concluded an international agreement to prevent double taxation of all types of income which is carried out or an international agreement governing the exchange of information on tax matters in the field of income tax which is carried out or which is a party to a multilateral international agreement containing provisions governing the exchange of information on tax matters in the field of income tax which is carried out in that State and in the Czech Republic;"
12.
International Treaty
(1) For the purposes of income taxes, the international agreement is part of the legal order of the Czech Republic.
(2) The laws governing the avoidance of double taxation in respect of a jurisdiction which is not a State shall, for the purposes of income tax, be treated as an international agreement providing for the avoidance of double taxation of all types of income.
(3) The term "permanent base" used in international agreements is in substance the same as the term "permanent establishment." '
13. in Paragraph 38f (1):
"(1) In the exclusion of double taxation of income resulting from sources abroad to a tax resident of the Czech Republic, the international agreement shall be followed."
14. in Paragraph 38f (3), the word "(revenue)," "closed," "(cost)" and "(cost)" shall be deleted;
15. In the first sentence of Article 38f (4), the words "the Czech Republic has concluded a double taxation agreement" shall be replaced by the words "the Czech Republic has an international agreement to prevent double taxation of all types of income which is carried out," the words "the taxpayers referred to in § 2 (2)" shall be replaced by the words "the tax payer who is a tax resident of the Czech Republic," the word "where" shall be replaced by the words "the taxpayer referred to in § 2 or 17" shall be replaced by the words "the tax resident of the Czech Republic or the tax non-resident."
16. In the first sentence of Paragraph 38f (8), the words "the Czech Republic has concluded a double taxation agreement 'are replaced by the words" the Czech Republic has an international agreement to prevent double taxation of all types of income which is carried out'.
17. in Paragraph 38f (10), third sentence, "8" is replaced by "9."
18. In the first sentence of Paragraph 38f (12), "Paragraph 2 (2) 'is replaced by" Tax on income of natural persons resident in the Czech Republic' and the word "relevant 'is deleted.
19. in Paragraph 38f (13), the words "a double taxation contract in the field of inheritance and donation" are replaced by the words "international agreements providing for the avoidance of double taxation in the field of inheritance and donation which is carried out."
20. in Paragraph 38fa (3) (b), the words "contract on" shall be replaced by the words "international contract governing"; the words "all types of income" shall be inserted after the words "double taxation" and the words "part of the legal order" shall be replaced by "implemented."
21. in Paragraph 38fa, at the end of paragraph 6, the words "which is not a basic investment fund" shall be added.
22. In Paragraph 38fa, the following paragraph 9 is inserted after paragraph 8:
"(9) The tax on the controlling company may be reduced by corporation tax paid on operating income and the treatment of assets to which the controlling company applies paragraph 1, the basic investment fund which is the controlling company of the same controlled foreign company and through which the controlling company holds a stake in the capital of that controlled foreign company. '
Paragraphs 9 and 10 shall become paragraphs 10 and 11.
23. In Paragraph 38zg (1), the words "which have been concluded with the Czech Republic or the European Union" shall be replaced by the words "with which the Czech Republic or the European Union has concluded" and the words "which are implemented in that State and in the Czech Republic" shall be inserted after the words "the Agreement."
Transitional provisions
1. For the tax liability for income tax for the tax period started before the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 586 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.
2. Paragraph 23e (5) (d) and § 38fa (6) and Article 38fa (9) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, may be used for the tax period starting from 1 April 2019. Paragraph 23e (7) and (8) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of Article 23e (7) of the Act, In the light of the above, the Commission concludes that the measure is imputable to the State.
3. Paragraph 23g (5) (c) and (d) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall also apply to the transfer of assets without any change in ownership effected by
(a) from the date of entry into force of this Law; and
(b) during the tax period starting from 1 January 2020 until the date preceding the date of entry into force of this Law.
4. Paragraph 23g (5) (c) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, may be applied to the transfer of assets without any change of ownership
(a) before the date of entry into force of this Law; and
(b) during the tax period starting from 1 January 2020 until the date preceding the date of entry into force of this Law.
5. Paragraph 23g (5) (d) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall also apply to the reassignment of assets without any change of ownership if:
(a) such reassignment shall take place:
1. before the date of entry into force of this Act; and
2. in the tax period starting from 1 January 2020 until the date of entry into force of this Act; and
(b) the disposal of such property shall take place from the date of entry into force of this Law.
6. Paragraph 23g (5) (d) of Act No. 586 / 1992 Coll., as effective from the date of the entry into force of this Act, may be applied to the transfer of assets without any change in ownership if the transfer and disposal of such assets takes place
(a) before the date of entry into force of this Law; and
(b) during the tax period starting from 1 January 2020 until the date preceding the date of entry into force of this Law.
Amendment of the Excise Tax Act
Act No. 15 / 2011, Act No. 13 / 2004 Coll., Act No. 558 / 2004 Coll.
1. At the end of footnote 1, the sentence "Council Directive (EU) 2019 / 475 of 18 February 2019 amending Directives 2006 / 112 / EC and 2008 / 118 / EC as regards the inclusion of the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial scope of Directive 2008 / 118 / EC shall be added to the separate line. ';
2. In Article 2 (4), the words ", Livigno, Campione d'Italia and the Italian inland waters of Lake Lugano 'are replaced by the words" and Livigno';
Amendment of the Value Added Tax Act
Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 6 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 20 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5 / 2011, Act No. 5, Act.
1. At the end of footnote 1, the sentences are added to separate rows
"Council Directive (EU) 2018 / 1910 of 4 December 2018 amending Directive 2006 / 112 / EC as regards the harmonisation and simplification of certain rules in the value added tax system for trade between Member States.
Article 2
2. In Article 4, the following paragraphs 5 to 7 are inserted after paragraph 4:
"(5) For the purposes of this Act, the transfer of goods shall mean the dispatch or transport of goods forming part of the taxable person's assets between Member States to the Member State where the goods are dispatched or transported for the purpose of carrying out the economic activity of that person, provided that the goods are dispatched or transported by that person or by him authorised by a third party.
(6) For the purposes of this Act, dispatch or transport of goods for the purposes of:
(a) the dispatch of goods to the Member State of end of dispatch or transport of goods;
(b) the supply of goods with installation or assembly in the Member State where dispatch or transport of the goods ends;
(c) the supply of goods on board ships, aircraft or trains during the carriage of persons carried out within the territory of the European Union;
(d) the supply of goods by systems or networks;
(e) the performance of transactions exempt pursuant to Paragraph 64, 66 or 68, or similarly exempt pursuant to the legislation of the Member State of departure or transport of goods,
(f) the supply of services to the taxable person, including work on goods physically carried out in the Member State of end of dispatch or transport of goods, provided that the goods are returned after work to the taxable person to the Member State from which the goods were originally dispatched or transported;
(g) the temporary use of the goods in the Member State of end of dispatch or transport for the purposes of providing the service by the taxable person; or
(h) the temporary use of goods for a period not exceeding 24 months in the territory of a Member State in which imports of the same goods from a third country for temporary use would be subject to the temporary importation procedure with total relief from customs duty.
(7) Where the dispatch or transport of goods is no longer required for the purposes for which the dispatch or transport of goods is not considered to be a movement of goods pursuant to paragraph 6, such dispatch or transport of goods shall be deemed to be a movement of goods. In such a case, the movement of the goods shall be deemed to take place at the time when the condition in question ceases to be fulfilled. ';
Paragraph 5 shall become paragraph 8.
3. In Paragraph 6c (3), the words "not exempt 'are deleted.
4. In Article 6c, the following paragraph 4 is added:
"(4) The taxable person who does not have his head office in the country and carries out the supply of goods in return for payment, which is the transfer of goods from the country to another Member State, shall be the payer from the date on which the goods are delivered, provided that the acquisition of such goods in another Member State is subject to tax for that person. '
5. In Article 7, the following paragraphs 3 and 4 are inserted after paragraph 2:
"(3) Where the same goods are the subject of successive deliveries in a chain within which such goods are dispatched or transported from a Member State to a Member State different from them, from the first supplier directly to the last person in that chain for which the supply of such goods is made, the dispatch or transport of those goods shall be subject only to the delivery of the goods.
(a) to the intermediary; or
(b) by an intermediary where the intermediary has communicated its VAT identification number to its supplier for the purposes of value added tax allocated to it by the Member State of departure or transport of the goods.
(4) For the purposes of paragraph 3, the intermediary shall be the supplier in the context of successive deliveries in a chain which:
(a) is not the first supplier in the framework of such supplies; and
(b) the goods are dispatched or transported by himself, or by a third party authorised by him. "
Paragraphs 3 to 6 shall be renumbered paragraphs 5 to 8.
6. In the first sentence of Article 7 (6), the words "However, if the goods are delivered 'are replaced by the words" When the goods are delivered' and the words "the place of supply 'are replaced by the words" the place of supply'.
7. In Section 7 (7) of the introductory part of the provision, the number "4 'is replaced by" 6'.
8. In Article 7 (8), the words "place of supply 'are replaced by the words" at the time' and after the words "cases' are inserted the words" place of supply '.
9. In the first sentence of Article 13 (6), the words "commercial property 'are replaced by" goods' and the words "domestic 'are inserted after the words" payer'.
10. in Article 13 (6), the sentences of the second and third paragraphs are deleted;
11. in Article 13, paragraphs 7 and 8 are deleted;
Paragraph 9 shall become paragraph 7.
12. In Paragraph 16 (1) of the Introductory Part of the provision, the words "which are not an exempt person 'are replaced by the words" where such persons are not in the Member State of departure or transport of the goods by an exempt person'.
13. in Article 16 (1), the words "or authorised by a third party" shall be added at the end of point (a);
14. in Article 16 (1), the words "authorised by him by a third party" shall be added at the end of point (b).
15. in Article 16 (1), point (c) is deleted;
16. Paragraph 16 (2) is deleted.
Paragraphs 3 to 5 shall be renumbered paragraphs 2 to 4.
17. in Article 16, paragraph 3 is deleted;
Paragraph 4 shall become paragraph 3.
18. in Article 16 (3) (a):
"(a) the transfer of goods from another Member State to the domestic territory by a payer or an identified person;"
19. in Article 16 (3), point (b) is deleted;
Points (c) and (d) shall be renumbered (b) and (c).
20. in Article 16 (3) (b), the words "which is not an exempt person and" and the words "for the purpose of carrying out economic activities within the territory of the country where the goods are dispatched or transported" shall be deleted;
21. In Article 16, the following paragraph 4 is added:
"(4) Acquisition of goods from another Member State shall not be regarded as acquisition for the purposes of this Act
(a) the right to dispose as owner of goods which:
1. supplies with installation or installation,
2. supplies systems or networks; or
3. sent,
(b) repayable packaging for consideration. ';
22. in Article 17 (4) (a):
"(a) it has no registered office or establishment in the Member State of the purchaser; and"
23. Paragraph 18, including the title, reads:
Delivery and acquisition of goods using the transfer of goods under warehouse arrangements within the European Union
(1) The transfer of goods under the warehousing procedure shall, for the purposes of value added tax, mean the transfer of goods by the seller for the purpose of subsequent delivery of such goods to the purchaser in the Member State where the dispatch or transport of such goods ends, provided that:
(a) at the time of departure or transport of the goods;
1. the seller knows the buyer's tax identification number issued by the Member State of end of dispatch or transport of the goods; and
2. its subsequent delivery is to be made on the basis of an arrangement between the buyer and the seller; and
(b) the seller shall indicate:
1. the transfer of such goods in the register for value added tax purposes; and
2. the tax identification number of the buyer issued by the Member State of end of dispatch or transport of the goods in the summary declaration.
(2) For the purposes of the supply and acquisition of goods using the transfer of goods under the warehousing procedure within the territory of the European Union:
(a) the seller of the taxable person in the Member State of departure or transport of the goods carrying out the movement of the goods under the warehousing procedure which has no registered office or establishment in the Member State of departure or transport of the goods;
(b) the purchaser of a taxable person in the Member State of end of dispatch or transport of such goods to which the right to dispose of the goods as owner is to be subsequently transferred pursuant to paragraph 1.
(3) The transfer of goods under the warehousing procedure shall not be regarded as supplies of goods for consideration and of goods from another Member State for payment.
(4) Where a subsequent transfer of the right to dispose of such goods as the owner of the seller to the buyer takes place within a period of 12 months from the date of completion of dispatch or transport of the goods (hereinafter referred to as "delivery period ') and the conditions for the transfer of the goods under the warehousing arrangements referred to in paragraphs 1 and 2 are still fulfilled, the transfer of the right shall be deemed to be:
(a) the supply of goods to another Member State by the seller; and
(b) the acquisition by the purchaser of goods from another Member State.
(5) Where, within the delivery period, the right to dispose of goods as the owner of the seller is transferred to a taxable person other than the purchaser who is registered in the Member State where the dispatch or transport of the transferred goods ends, the transfer of the right to supply goods to another Member State and the acquisition of goods from another Member State referred to in paragraph 4 shall be deemed to take place, provided that the other conditions for the transfer of goods under the warehousing arrangements referred to in paragraphs 1 and 2 are still fulfilled and the seller records the change of the customer in the register for value added tax purposes.
(6) Where, before the expiry of the delivery period, goods which have been moved under the warehousing procedure are returned to the Member State from which they were dispatched or transported, without the transfer of the right to dispose of such goods as owners in accordance with paragraph 4 or 5, and the seller indicates that the return of the goods is recorded for value added tax purposes, such reimbursement shall not be regarded as transfer of the goods.
(7) Where, before the expiry of the time limit for delivery, one of the conditions for the movement of goods under the warehousing procedure referred to in paragraph 1 or 2 is no longer fulfilled without the transfer of the right to dispose of the goods as owner in accordance with paragraph 4 or 5, or the return of the goods under paragraph 6, the transfer of goods under the warehousing procedure shall be deemed to be a supply of goods for consideration and the acquisition of goods from another Member State for consideration at the time when the condition ceases to be fulfilled; the moment in which the condition ceases to be fulfilled is the
(a) the transfer of the right to dispose of goods as the owner of the seller to a person other than the purchaser or taxable person referred to in paragraph 5 at the moment immediately preceding that transfer of the right to dispose of the goods as the owner;
(b) the dispatch or transport of goods to a Member State different from the Member State from which the goods were originally dispatched or transported, immediately before dispatch or transport to that different Member State begins; or
(c) destruction, loss or theft on the date on which:
1. the goods have actually been destroyed, lost or stolen; or
2. destruction, loss or theft have been detected unless it is possible to determine when the goods were actually destroyed, lost or stolen.
(8) Where paragraphs 4 to 7 are not applied to the movement of goods under the warehousing procedure, the day following the date of expiry of the delivery period shall be deemed to be the supply of goods for consideration and the acquisition of goods from another Member State for payment. ';
24.
Implementation of the transaction and obligation to grant the transaction when the goods are delivered to another exempt Member State
(1) The supply of goods to another Member State, or the supply of goods for consideration, which is the transfer of goods by a payer who is exempt from tax and who is entitled to deduct, shall be subject to the obligation to grant such supply on the 15th day of the month following the month in which the supply of the goods took place. However, where a tax document has been issued before the 15th day of the month following the month in which the supply of the goods was made, the payer shall be obliged to grant the execution of that supply on the date of issue of the tax document.
(2) The supply of goods in return for payment which is the transfer of goods shall be deemed to have taken place.
(a) the date on which the goods are transferred to another Member State; or
(b) the date on which such transfer becomes the supply of goods for consideration in respect of the transfer of goods which is considered to be the supply of goods for consideration only after dispatch or transport has been completed.
(3) The supply of goods to another Member State using the transfer of goods under the warehousing arrangements provided for in Article 18 (4) and (5) shall be deemed to have taken place on the date of the transfer of the right to dispose of such goods as owners of the goods. ';
25. in Paragraph 25, paragraph 2 is deleted;
Paragraph 3 shall become paragraph 2.
26. In the second sentence of Article 25 (2), the words "4 and 5 'are replaced by the words" 3 and Article 18 (4), (5), (7) and (8)' and the words "the transfer of goods to the country 'are replaced by the words" to which such supply would have taken place on delivery of goods to another Member State pursuant to Article 22'.
27. in Article 36 (6) (a), the words "paragraph 5, paragraph 6 and Article 16 (5)" are replaced by the words "paragraph 13 (6)";
28. in Paragraph 64 (1):
"(1) The supply of goods to another Member State by a payer to a taxable person in another Member State for whom the acquisition of such goods in another Member State is subject to tax shall be exempt from the right to deduct if:
(a) that person has communicated his VAT identification number to the payer for the purposes of value added tax;
(b) the goods are dispatched or transported from the country to another Member State by a payer, customer or third party authorised by the payer or customer; and
(c) the payer shall indicate the delivery of the goods in the summary report. ";
29. in Article 64 (4) and (5):
"(4) The supply of goods for consideration, which is the transfer of goods by a payer from a domestic Member State to another Member State, shall be exempt from tax with the right to deduct if such supply of goods would be exempt pursuant to paragraphs 1 to 3 in the case of another taxable person in another Member State.
(5) For the purposes of applying the exemption provided for in paragraphs 1 to 4, the goods shall be deemed to have been dispatched or transported to another Member State, provided that the European Union provisions directly applicable so provide for implementing the Directive on the common system of value added tax (7e). ';
30. In Article 66 (1), the words "where goods have been placed under the customs procedure of export, outward processing or external transit, or re-exported 'are deleted.
31. in Paragraph 66 (2) of the Introductory Part of the provision, the words "Exempted when goods are exported to a third country" shall be replaced by the words "Exports of goods are exempt as regards."
Contents
ČÁST PRVNÍ
Čl. I
㤠37
Čl. II
ČÁST DRUHÁ
Čl. III
ČÁST TŘETÍ
Čl. IV
㤠18
㤠22
Čl. V
ČÁST ČTVRTÁ
Čl. VI
„Oddíl 6
Pododdíl 1
§ 14
§ 14a
§ 14b
§ 14c
§ 14d
§ 14e
§ 14f
§ 14g
Pododdíl 2
§ 14h
§ 14i
§ 14j
§ 14k
§ 14l
§ 14m
§ 14n
§ 14o
§ 14p
§ 14q
§ 14r
§ 14s
㤠15
Oddíl I
Oddíl II
Čl. A
Čl. B
Čl. C
Čl. D
Čl. E
Čl. VII
ČÁST PÁTÁ
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
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Regulation Information
| Citation | Act No 343 / 2020 Coll., amending certain laws in connection with the implementation of European Union tax legislation and the avoidance of double taxation |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.08.2020 |
|---|---|
| Effective from | 01.09.2020 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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