Legislative measure of the Senate No 344 / 2013 Coll.

Senate legislative action on the amendment of tax laws in connection with the recdification of private law and on the amendment of certain laws

Valid Legislative measure of the Senate Effective from 01.01.2014
Text versions: 01.01.2021 29.07.2016 01.01.2016 01.01.2014 01.12.2013 All versions (6)
Contents
ČÁST PRVNÍ Čl. I „§ 4a „§ 12 „§ 16b „§ 17a „§ 18a § 18b „§ 19b „§ 20c „§ 21a „§ 21b § 21c § 21d § 21e „§ 32b „§ 34d „§ 34f § 34g § 34h „§ 37e „§ 38ga „§ 38m „§ 38ma § 38mb § 38mc „§ 38u Čl. II ČÁST DRUHÁ Čl. III Čl. IV ČÁST TŘETÍ Čl. V „§ 7 § 8 „§ 10 „§ 11a „§ 12a § 12b § 12c „ČÁST ČTVRTÁ „§ 13 „§ 16 Čl. VI ČÁST ČTVRTÁ Čl. VII Čl. VIII ČÁST PÁTÁ Čl. IX „§ 4b „§ 6a „§ 47a „§ 47b „§ 56 „§ 56a „§ 79b „§ 106c Čl. X ČÁST ŠESTÁ Čl. XI „§ 7 § 8 Čl. XII ČÁST SEDMÁ Čl. XIII Čl. XIV ČÁST OSMÁ Čl. XV Čl. XVI ČÁST DEVÁTÁ Čl. XVII ČÁST DVANÁCTÁ Čl. XXI „§ 69 „§ 69a § 69b „§ 170a „§ 194a „Díl 1 „§ 239 „§ 239a § 239b § 239c § 239d „§ 240a § 240b § 240c § 240d „Díl 2 Čl. XXII ČÁST TŘINÁCTÁ Čl. XXIII Čl. XXIV ČÁST ČTRNÁCTÁ Čl. XXV Čl. XXVI ČÁST PATNÁCTÁ Čl. XXVII Čl. XXVIII ČÁST ŠESTNÁCTÁ Čl. XXIX „§ 11a Čl. XXX ČÁST SEDMNÁCTÁ Čl. XXXI ČÁST OSMNÁCTÁ Čl. XXXII Čl. XXXIII ČÁST DEVATENÁCTÁ Čl. XXXIV „§ 4a Čl. XXXV ČÁST DVACÁTÁ Čl. XXXVI Čl. XXXVII ČÁST DVACÁTÁ PRVNÍ Čl. XXXVIII Čl. XXXIX ČÁST DVACÁTÁ DRUHÁ Čl. XL Čl. XLI ČÁST DVACÁTÁ TŘETÍ Čl. XLII Čl. XLIII ČÁST DVACÁTÁ ČTVRTÁ Čl. XLIV ČÁST DVACÁTÁ PÁTÁ Čl. XLV ČÁST DVACÁTÁ ŠESTÁ Čl. XLVI ČÁST DVACÁTÁ SEDMÁ Čl. XLVII ČÁST DVACÁTÁ OSMÁ Čl. XLVIII ČÁST DVACÁTÁ DEVÁTÁ Čl. XLIX ČÁST TŘICÁTÁ Čl. L Čl. LI ČÁST TŘICÁTÁ PRVNÍ Čl. LII ČÁST TŘICÁTÁ DRUHÁ Čl. LIII ČÁST TŘICÁTÁ TŘETÍ Čl. LIV ČÁST TŘICÁTÁ PÁTÁ Čl. LVI ČÁST TŘICÁTÁ ŠESTÁ Čl. LVII Čl. LVIII ČÁST TŘICÁTÁ SEDMÁ Čl. LIX ČÁST TŘICÁTÁ OSMÁ Čl. LX ČÁST TŘICÁTÁ DEVÁTÁ Čl. LXI ČÁST ČTYŘICÁTÁ Čl. LXII ČÁST ČTYŘICÁTÁ PRVNÍ Čl. LXIII ČÁST ČTYŘICÁTÁ DRUHÁ Čl. LXIV ČÁST ČTYŘICÁTÁ TŘETÍ Čl. LXV
344
LEGAL MEASURES OF SENATE
of 10 October 2013
on the amendment of tax laws in connection with the recdification of private law and the amendment of certain laws
The Senate has decided on the following legal measure of the Senate:

ČÁST PRVNÍ

Amendment of the Income Tax Act
Čl. I
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 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999
1. In Paragraph 2 (1), the words "(the taxpayers) 'are deleted.
2. In Paragraph 2, the sentence "Taxpayers are tax residents of the Czech Republic or tax non-residents is added at the end of paragraph 1."
3. In Paragraph 2 (2), the word "who 'is replaced by" are tax residents of the Czech Republic if' and the words "are, are 'are replaced by" are. The tax residents of the Czech Republic have. "
4. In Article 2 (3), the words "not referred to in paragraph 2 or those covered by international agreements' are replaced by the words" are non-resident tax unless they are mentioned in paragraph 2 or are covered by international agreements. Tax non-residents "and after the words" treatment, "the words" are tax non-residents and. "
5. In Paragraph 2 (4), the word "period 'is replaced by" period'.
6. In Section 3 (1) of the introductory part of the provision, the words "(hereinafter referred to as tax) 'are deleted.
7. in Article 3 (1) (a), the words "and functional benefits" shall be deleted;
8. in Paragraph 3 (1) (b), the words "from business and from other self-employed persons" are replaced by the words "from self-employed persons."
9. in Paragraph 3 (1) (d), the word "lease" is replaced by the word "lease."
10. in Article 3 (3):
"(3) Non-monetary income is valued for the purposes of income tax on natural persons
(a) pursuant to the law governing the valuation of assets;
(b) as five times the value of the annual performance where the income consists of other asset benefits, the content of which is repeated for the period of:
1. indefinite,
2. human life; or
3. longer than 5 years. '
11. in Article 3 (4) (a):
"(a) revenue received
1. the acquisition of shares or units in accordance with the Act governing the conditions for the transfer of State assets to other persons;
2. Issue under the legislation governing the restitution of property, '.
12. in Paragraph 3 (4) (b) of the introductory part of the provision, the words "and loans" are replaced by the words "or loans."
13. in Paragraph 3 (4) (b) (1), "loans" is replaced by "loans."
14. in Article 3 (4) (c), the words "or the joint capital of spouses, 1b)" shall be replaced by the words "the size or settlement of the joint capital of spouses,"
footnote 1b is deleted.
15. in Article 3 (4) (f), the word "premature" shall be deleted and the word "business1e" shall be replaced by the words "entrepreneur," if the person close to the business of an agricultural entrepreneur continues at least until the end of the third tax period following the end of the farming activity of the agricultural entrepreneur transferring the property, except for the non-continuation of activity due to death; in the event of a breach of this condition, such revenue shall be subject to tax during the tax period in which the transfer of the property took place and it shall be deemed not to be late if the taxpayer submits an additional tax return and pays the tax at the latest by the date on which he is obliged to submit the tax return for the tax period in which he did not fulfil this condition. ';
footnote 1e is deleted.
16. in Paragraph 3 (4) (g) (1), the words "between joint owners" shall be replaced by the words "co-ownership by division of the case."
17. in Article 3 (4) (g), point 2 is deleted;
Point 3 is renumbered point 2.
18. in Paragraph 3 (4) (g), the words "except for the part of the land which is a construction," shall be added at the end of the text of point 2.
19. In Article 3, at the end of paragraph 4, the dot is replaced by a comma and the following point (j) is added:
"(j) asset benefit
1. debtors on interest-free loans,
2. borrower on loan,
3. "
20. Paragraph 4 (1) reads:
"(1) Exemptions shall be granted:
(a) income from the sale of a family house and associated land, or a unit which does not include a non-residential area, and the related land, provided that the seller was resident there for at least 2 years immediately prior to the sale; income from the sale of a family house, a unit which does not include a non-residential area or a co-ownership interest, and the related land, provided that the seller has been resident there immediately prior to the sale for less than 2 years and uses the means obtained to satisfy the housing needs; in order to exempt spouses from their joint assets, it is sufficient that only one of the spouses fulfils the conditions for their exemption, provided that the property to which the exemption relates is not or is not included in the commercial property of one of the spouses; the exemption does not apply to income from:
1. the sale of a family home or unit which does not include a non-residential space where they are or have been included in a commercial property for the purpose of carrying out an activity which results in income from a separate activity, within 2 years of their exclusion from the business property;
2. future sales of a family home or a unit which does not include a non-residential area or a co-ownership interest, and of a related land, carried out within 2 years of the acquisition of ownership of that house or unit, which does not include a non-residential area;
3. Future sales of a family house or unit which does not include a non-residential area, carried out within 2 years of their decommissioning, even if the purchase contract will not be concluded until 2 years after such acquisition or 2 years after such disposal;
(b) income from the sale of immovable property not exempt under (a), if the period between the acquisition of ownership of such immovable property and its sale exceeds 5 years; a period of 5 years shall be shortened by the period during which such immovable property was evidently owned by the deceased in the case of the sale of immovable property acquired by inheritance from the deceased who was a relative in a series of direct or spouse, or by the period during which the seller owned the land that was exchanged under land-use arrangements, in the case of the sale of land acquired by exchange from the Land Office, that period shall be counted against the period running from the disposal of the land exchanged from commercial property; the exemption does not apply to income from:
1. the sale of such immovable property, which is or has been included in the commercial property in the five years preceding the sale,
2. the future sale of such immovable property within 5 years of the acquisition of ownership of such immovable property, even if the purchase contract will not be concluded until 5 years after such acquisition;
3. the future sale of such real estate within 5 years of their disposal, even if the purchase contract is not concluded until 5 years after such disposal;
4. the sale of the building right, unless a building complying with the construction right is established,
(c) income from the sale of a tangible movable item, excluding income from the sale
1. Securities,
2. motor vehicles, aircraft or ships, provided that the period between their acquisition and sale does not exceed 1 year,
3. movable goods which are or have been included in commercial property in the five years preceding the sale,
(d) the compensation received for property or non-property damage, the performance of property insurance, the performance of liability insurance, the performance of travel insurance; the exemption does not apply to:
1. compensation for loss of income;
2. compensation for damage caused by property which was included in the commercial property for the pursuit of an activity which results from income from a separate activity at the time of the occurrence of the damage;
3. compensation for damage caused to property used at the time the damage occurred to the lease,
4. the performance of the liability insurance in connection with the activity resulting from the income from the separate activity of the taxpayer;
5. compensation for damage caused by the taxpayer in connection with the lease,
(e) income from reserves deposited in a special account in a bank under the law governing the income tax base, if the income of the special account is the income of the special account;
(f) reception in form
1. tender prices and similar prices from abroad, provided that they are fully donated by the beneficiary for the purposes referred to in Article 15 (1);
2. awards in the field of culture under other legislation;
3. prices from competition, advertising or advertising, except in the case of consumer lottery, prices from sports competition excluding the price from sports competition for taxpayers in whose sports activity is business, in aggregate value not exceeding 10 000 CZK,
(g) reception in form
1. compensation received in connection with the correction of certain property injustices;
2. Repayments for the sale of a case in connection with the correction of certain property injustices under the law on the restitution of property; the exemption shall also apply where, between the acquisition and sale of the real estate, a settlement has taken place between the co-owners by division according to the size of their shares or where the real estate involves units; the exemption does not apply to a case which is or was included in the commercial property in the five years preceding the sale,
3. a supplement or a pension allowance under other legislation;
4. Interest on the government bond issued in connection with the rehabilitation proceedings for redress;
(h) income obtained in the form of benefits or services from sickness insurance, pension insurance under the law governing pension insurance, monetary assistance to victims of crime under the law governing the provision of monetary assistance to victims of crime, social security, performance from the application of the instruments of state employment policy and public health insurance, performance from the insurance contract on pension insurance under the law governing pension savings and performance from foreign compulsory insurance of the same type; However, if the income is in the form of a regularly paid pension or a pension, a maximum amount of 36 times the minimum wage applicable on 1 January of the calendar year for a tax period which does not include the amount of the supplement or pension allowance under other legislation shall be exempt from tax,
(i) benefit for a person with disabilities, benefit for assistance in material distress, social service, benefit for state social assistance, benefit for foster care, except for the remuneration of a foster parent, public budget allowance and public benefit or allowance under other legislation, including death and funeral allowance under other legislation or similar abroad, income arising from the care of a loved one or another who is entitled to a care allowance under the Social Services Act, up to the amount of the allowance provided, if such treatment is carried out by a natural person who is not required to be registered under the Social Services Act; However, where the care of a person other than a close person is concerned, a maximum amount of up to the amount of the allowance for a person with an IV degree of dependency under the Social Services Act shall be granted on a monthly basis,
(j) revenue in the form of compensation in the efficient, economical and demonstrably incurred expenses associated with the donation and collection of blood and its components, tissues, cells or organs, where such compensation is granted under other legislation;
(k) reception in form
1. grants from the state budget, from the municipal budget, from the county budget, from the funds of a university, a public research institution or a legal entity which carries on the activities of a secondary school or a higher vocational school;
2. aid or contribution from funds of a fund or association, unless it is a taxpayer who is a member or employee of such legal persons, or a person close to that taxpayer and if it is a taxpayer who is a member or employee of such legal persons, or a person close to that person, income in the form of support or contribution granted solely to compensate for disability or social exclusion;
3. aid or contribution from the resources of the trade union;
4. non-monetary benefits or social assistance provided by an employer from a fund of cultural and social needs to the nearest survivor or social assistance to the nearest survivor under similar conditions to an employer for whom that fund is not set up;
(l) income from
1. pensions paid out of the supplementary pension with a State contribution, pension from pension insurance and pension from life insurance in the event of a retirement pension, from life insurance in the event of a survivor's pension, in the event of death or survival and from pension insurance for which the period of retirement is not defined,
2. invalidity pension from supplementary pension insurance with a fixed-term state allowance, invalidity pension for a specified period and one-off pension insurance under the Act governing supplementary pension savings,
3. other benefits from the insurance of persons, with the exception of one-off benefits, repayable or payable and pension from pension and life insurance, from life insurance, from life insurance, death or life insurance, from pension insurance and from supplementary pension savings for which the period of retirement is defined, and with the exception of other income from the insurance of persons who are not insured and who do not create the loss of the insurance contract,
(m) services provided by the armed forces to soldiers in basic (replacement) service 3a, pupils of schools who are not soldiers in active services3), soldiers in reserve called for training and soldiers in active reserve voluntary under special legislation3a),
(n) disciplinary fees granted to members of the armed forces and security corps under special legislation3), severance grants for professional soldiers and members of the security corps under special legislation 3),
(o) in kind provided to the President of the Republic under other legislation and the former President of the Republic under the law governing the security of the President of the Republic after the end of his term of office;
(p) performance provided in connection with the performance of a voluntary service under the Law governing the voluntary service;
(q) maintenance performance,
(r) income from the transfer of a share in a commercial corporation, with the exception of income from the transfer of a security, if the period between its acquisition and the transfer exceeds 5 years; the period of 5 years between the acquisition and transfer of the holding is reduced by the period during which the taxpayer was a member of that corporation before the transformation of the corporation; if the conditions set out in § 23b or 23c are met, the period of 5 years between the acquisition and transfer of the holding shall not be interrupted when the shares or the transformation of the commercial corporation are exchanged; the exemption does not apply to:
1. income from the transfer of a share in a commercial corporation, where it was acquired from the business of the taxpayer, within 5 years of the end of his activity resulting from the income from a separate activity;
2. income which results from the taxpayer's future transfer of a stake in a commercial corporation or from the transfer of another stake in a transformed cooperative within 5 years of the acquisition, even if the transfer contract is not concluded until 5 years after the acquisition;
3. income from the future transfer of a stake in a commercial corporation acquired from the taxpayer's assets, if the income from that transfer is generated within a period of up to 5 years from the end of the activity resulting from the income from a separate activity, by the taxpayer, even if the transfer contract will not be concluded until 5 years after the acquisition or termination of that activity;
4. income from the transfer of a share in a commercial corporation corresponding to an increase in the member's share by transactions in favour of the commercial corporation's equity or by the acquisition of a share by another member if the transfer took place within 5 years of the performance or acquisition;
s) contribution to a natural person provided under the Act governing construction savings and State aid for construction savings;
(t) subsidies from the State budget, from the budget of the municipality, the county, the State Fund, the National Fund, the Regional Council of the Cohesion Region, the support from the Wine Fund, the awarded grant or the contribution from the State Budget, which is the expenditure of the State budget under the law governing budgetary rules or grants, grants and contributions from European Union funds, the acquisition of tangible property, its technical evaluation or the abolition of the consequences of the natural disaster, with the exception of the grant and contribution charged to revenue or revenue under the law governing accounting,
(u) income generated by the acquisition of ownership of a unit that does not include non-residential space, as compensation for the release of a unit that does not include non-residential space, and also compensation (severance grants) for the release of a unit that does not include non-residential space paid to the user of that unit on condition that the taxpayer used or used a refund (severance payments) to satisfy his own residential needs no later than 1 year after the year in which he accepted the compensation; that income is exempt even if the amount corresponding to the refund (severance grant) has been spent on the provision of housing needs within a period of 1 year prior to its receipt; the receipt of the refund (severance grant) shall be notified by the taxpayer to the tax administrator by the end of the tax period during which it was received; the income from the transfer of rights and obligations relating to membership of the cooperative shall be treated in a similar manner if, in connection with the transfer, the lease contract to the apartment is cancelled if the taxpayer uses the funds obtained to satisfy the housing needs; Similarly, income from the sale of a family house, a unit which does not include a non-residential area, or a co-ownership interest, including the related land, shall also be treated in the case of income from the sale of a family house, a unit which does not include a non-residential area, including a related land, provided that the seller has been resident there immediately prior to the sale for less than 2 years and uses the means obtained to satisfy the housing needs,
(v) the interest income of tax non-residents arising from bonds issued abroad by taxpayers based in the Czech Republic or the Czech Republic;
(w) the income from the sale of a security, if the period between the acquisition and transfer of that security on sale exceeds 3 years, and the income from the share on cancellation of the holding fund exceeds 3 years; the period of 3 years between the acquisition and transfer of the security with the same taxpayer shall not be interrupted when the mutual funds are merged or merged or converted into an open mutual fund by a closed mutual fund; the exemption shall not apply to income from the sale of a security which is or has been included in a commercial asset within 3 years of the end of the activity resulting from the income from a separate activity and to income from capital goods; the exemption does not apply to the income from the share of the holding sheet on the cancellation of the holding fund which was or is included in the commercial property within 3 years of the end of the activity resulting from the income from the separate activity; where the share is exchanged by an issuer for another share of the same total nominal value, the period of 3 years between the acquisition and transfer of the security with the same taxpayer shall not be interrupted; Similarly, exchanges of shares, mergers or divisions of companies shall be carried out where the conditions set out in Article 23b or Article 23c are met; the exemption does not apply to income resulting from the payer's future sale of a security made within 3 years of the acquisition and the future sale of a security which is or has been included in a commercial asset within 3 years of the termination of the activity resulting from the income from a separate activity, even if the purchase contract is concluded only after 3 years of the acquisition or 3 years of the activity resulting from the income from the separate activity; a similar approach shall be made for income accruing as consideration to a minority shareholder in exercising the right of the main shareholder to purchase participating securities; in the case of a tribal leaf, the period shall be 5 years instead of 3 years;
(x) income arising from the write-off of debt in the event of reorganisation or debt relief under the insolvency law;
(y) income from interest on overpayments attributable to the tax administrator, the social security body and income from periodic penalty payments of premiums recovered by the relevant health insurance undertaking after the expiry of the period laid down for the decision on the excess premium;
z) income generated in the form of a gift received in connection with an activity which results from income from a separate activity as an advertising item bearing the name or trademark of the provider of the gift, the value of which does not exceed CZK 500;
(za) the income of the acquirer of the unit or of the joint ownership interest in the unit adopted in connection with the mutual settlement of rental funds intended to finance the repair and maintenance of the apartment, house and unit under the law governing the transfer of units of certain housing cooperatives;
(zb) revenue generated in the form of a compulsory copy on the basis of specific legislation and in the form of an author's copy, in the normal number, adopted in connection with the use of the subject of copyright or copyright law;
(zc) income arising as compensation for the service incurred by law or by a decision of a public authority under other legislation and income generated as compensation for expropriation under other legislation;
(zd) foreign exchange exchange exchange exchange foreign exchange exchange foreign exchange exchange exchange gains, except in the case of an account included in a commercial property, except in the case of foreign currency exchange exchange exchange gains on a European regulated market or on a similar foreign regulated market in which transactions in such currencies take place;
(z) revenue generated in the form of free payment provided for the operation of a zoo, the operator of which holds a valid licence under the law governing zoos and free payment to natural persons for the provision of public cultural services,
(zf) free of charge income of the owner of the unit in the form of reimbursement of house and property management costs
1. owner of another unit in the same house,
2. the person who becomes the owner of the newly created unit in the same house,
(zg) income arising from the supplement to the remuneration for the transformation of a trading company or the exchange of shares of a trading company to which the shareholder has been entitled in accordance with the law governing the conversion of trading companies and cooperatives, relating to:
1. a share where the period between the acquisition and the operative date of the transformation of a trading company or the exchange of shares of a trading company exceeds 3 years; the exemption does not apply to a share which is or has been included in a commercial asset for a period of 3 years from the end of the activity resulting from income from a separate activity;
2. a holding in a trading company for which the period between the acquisition and the operative date of the transformation of a trading company or the exchange of shares in a trading company has exceeded 5 years; the exemption does not apply to a holding which is or has been included in a commercial asset for a period of 5 years from the end of the activity resulting from income from a separate activity;
(zh) reimbursement of expenses incurred by staff or national experts seconded to the institution of the European Union;
(z) income in the form of a tax bonus;
(j) remuneration, retirement pension, old-age pension, pension, allowance, kind of performance and reimbursement of expenses paid from the budget of the European Union to a Member or former Member of the European Parliament elected in the territory of the Czech Republic, plus provision and reimbursement of expenses provided from the budget of the European Union to a surviving spouse and dependent children in the event of the death of a Member of the European Parliament elected in the territory of the Czech Republic,
(zk) revenue pursuant to § 4a. ';
21. Paragraph 4 (2) reads:
"(2) The period between acquisition and sale referred to in paragraph 1 (a) or (b) shall not be interrupted if the period between acquisition and sale took place:
(a) settlement between the joint owners of the immovable property by division according to the size of their shares;
(b) that there were units in the house,
(c) settlement of the joint ventures of spouses; or
(d) the distribution of the land. ';
footnote 4g is deleted.
22. in Paragraph 4 (4):
"(4) For the purposes of income taxes, the commercial property of a natural person's tax payer shall be that part of the property of the taxpayer that was or is charged or is or has been entered in the tax register. The date on which a particular component of the property is removed from the property of the payer shall be the date on which the taxpayer last charged or entered it in tax records. ';
23. The following Section 4a is inserted after Section 4:
㤠4a
Exemption of free income
The income tax on natural persons shall be exempt from free income.
(a) the acquisition of an inheritance or a reference;
(b) made of property which:
1. has been assigned to the Trust Fund by the acquisition in the event of death; or
2. increase the assets of the trust fund by acquisition in the event of death;
(c) where reciprocity is guaranteed and the person from whom the case is acquired is:
1. the representative of a foreign state authorised in the Czech Republic,
2. a member of his family living with him in a co-operating household;
3. another person to whom diplomatic privileges and immunities belonged and who was not a citizen of the Czech Republic,
(d) the acquisition of property rights in respect of the land or the establishment of a burden in kind, where such revenue has taken place on the basis of a land modification decision of the Land Office;
(e) the acquisition of a property right by virtue of its transfer or transfer under the law governing transfers of ownership rights to the units of certain housing cooperatives, where the acquirer is a legitimate member of the cooperative,
(f) the creation of the service of the apartment under the law governing transfers of ownership to the units of certain housing cooperatives;
(g) the acquisition of a property right to a family home or unit which includes a cooperative apartment or cooperative non-residential space which is a garage, cellar or chamber and does not include any other non-residential space where the acquirer is a natural person who is a member of a housing cooperative which is the lessee of that family house or unit owned by the cooperative and who, himself or his legal predecessor, has participated in the acquisition of such a member contribution;
(h) the acquisition of ownership of a unit which does not include a non-residential space other than a garage, cellar or chamber, if it is owned by a legal person established in order to be the owner of a house with units, and the natural person acquiring the ownership of the unit;
1. is the tenant of this unit,
2. is a member of that legal person; and
3. has participated or its legal predecessor has participated in its monetary or non-monetary performance in the acquisition of a house with units,
(i) a taxpayer residing in a Member State of the European Union, Norway or Iceland operating an establishment for the care of stray or abandoned animals or for the care of individuals of endangered species of animals, provided that the income is used free of charge for the operation of that establishment;
(j) a taxpayer who has been shown to use it to increase or alter qualifications, study, treatment, pay for social services or to purchase or directly provide a disability allowance;
(k) for humanitarian or charitable purposes or from a public collection;
(l) the acquisition of the assets evidently used to finance the election campaign of the candidate for the presidency of the Republic under the law governing the election of the President of the Republic, who will participate in the first round of the election. "
24. in Article 5 (1), the words "which, for the purposes of personal income tax, are considered a calendar year," shall be deleted;
25. in Article 5 (3), the last sentence is deleted;
26. in § 5 (4), the words "and functional benefits (§ 6)" shall be deleted;
27. in Article 5 (4), the words "the accrued advance on such income by the tax payer pursuant to Article 38h" shall be replaced by "the advance deducted from such income by the tax payer."
28. in Article 5 (4), the words "and from functional benefits" shall be deleted;
29. in Article 5 (6), the words "and functional benefits" shall be deleted;
30. in the last sentence of Article 5 (6), the words' shall be reduced 'shall be replaced by' may be reduced ';
(31) In Article 5, the sentence "However, the income for a given calendar month may be reduced only to the amount in which it was charged to the taxpayer."
32. in Article 5 (7), the words "or to the stocks obtained from the inheritance after the deceased having received the income referred to in Article 7 or Article 9, if the heir continues to operate the deceased no later than six months after his death" shall be deleted.
33. in Article 5 (9), the words "by inheritance or gift, the price determined" shall be replaced by "free of charge, the price determined."
34. in Article 5 (10) (a):
"(a) the amount of the debt, other than the debt arising from the contractual fine, interest on late payments and other similar penalties, which has ceased to exist other than:
1. performance,
2. by offsetting,
3. by merging a right with an obligation with one person,
4. Straightening,
5. an agreement replacing the current debt with debt of a new equivalent value; ';
footnote 88 is deleted.
35. in Article 5 (10) (b), the words "lease for a financial lease with subsequent purchase of a hired item" shall be replaced by "remuneration for a financial lease."
36. in Paragraph 5 (10) (b), the word "commitment" is replaced by "debt."
37. in Article 5 (10) (d), the words "company to a member of the cooperative" shall be replaced by the words "corporation to its member."
38. In Article 5, at the end of paragraph 10, the dot is replaced by a comma and the following point (e) is added:
"(e) an amount equal to the difference between the current debt and the new lower value debt resulting from an agreement replacing the current debt with new debt."
39. in Paragraph 5 (11), the words "rent for financial leasing with subsequent purchase of the hired goods" shall be replaced by "remuneration for financial leasing."
40. in Article 5 (11), the word "liability" is replaced by "debt."
41. In Section 6, the words "and functional benefits' are deleted.
42. In Article 6 (1) (a) to (c):
"(a) performance in the form of:
1. income from the current or former employment, professional or member relationship and similar relationship in which the payer is obliged to follow the instructions of the payer in the course of his work for the payer;
2. functional enjoyment,
(b) income from work
1. member of the cooperative,
2. a limited liability company partner,
3. Comanditists of the Comandial Society,
Zobrazit všechna ustanovení (3819)
Contents
ČÁST PRVNÍ Čl. I „§ 4a „§ 12 „§ 16b „§ 17a „§ 18a § 18b „§ 19b „§ 20c „§ 21a „§ 21b § 21c § 21d § 21e „§ 32b „§ 34d „§ 34f § 34g § 34h „§ 37e „§ 38ga „§ 38m „§ 38ma § 38mb § 38mc „§ 38u Čl. II ČÁST DRUHÁ Čl. III Čl. IV ČÁST TŘETÍ Čl. V „§ 7 § 8 „§ 10 „§ 11a „§ 12a § 12b § 12c „ČÁST ČTVRTÁ „§ 13 „§ 16 Čl. VI ČÁST ČTVRTÁ Čl. VII Čl. VIII ČÁST PÁTÁ Čl. IX „§ 4b „§ 6a „§ 47a „§ 47b „§ 56 „§ 56a „§ 79b „§ 106c Čl. X ČÁST ŠESTÁ Čl. XI „§ 7 § 8 Čl. XII ČÁST SEDMÁ Čl. XIII Čl. XIV ČÁST OSMÁ Čl. XV Čl. XVI ČÁST DEVÁTÁ Čl. XVII ČÁST DVANÁCTÁ Čl. XXI „§ 69 „§ 69a § 69b „§ 170a „§ 194a „Díl 1 „§ 239 „§ 239a § 239b § 239c § 239d „§ 240a § 240b § 240c § 240d „Díl 2 Čl. XXII ČÁST TŘINÁCTÁ Čl. XXIII Čl. XXIV ČÁST ČTRNÁCTÁ Čl. XXV Čl. XXVI ČÁST PATNÁCTÁ Čl. XXVII Čl. XXVIII ČÁST ŠESTNÁCTÁ Čl. XXIX „§ 11a Čl. XXX ČÁST SEDMNÁCTÁ Čl. XXXI ČÁST OSMNÁCTÁ Čl. XXXII Čl. XXXIII ČÁST DEVATENÁCTÁ Čl. XXXIV „§ 4a Čl. XXXV ČÁST DVACÁTÁ Čl. XXXVI Čl. XXXVII ČÁST DVACÁTÁ PRVNÍ Čl. XXXVIII Čl. XXXIX ČÁST DVACÁTÁ DRUHÁ Čl. XL Čl. XLI ČÁST DVACÁTÁ TŘETÍ Čl. XLII Čl. XLIII ČÁST DVACÁTÁ ČTVRTÁ Čl. XLIV ČÁST DVACÁTÁ PÁTÁ Čl. XLV ČÁST DVACÁTÁ ŠESTÁ Čl. XLVI ČÁST DVACÁTÁ SEDMÁ Čl. XLVII ČÁST DVACÁTÁ OSMÁ Čl. XLVIII ČÁST DVACÁTÁ DEVÁTÁ Čl. XLIX ČÁST TŘICÁTÁ Čl. L Čl. LI ČÁST TŘICÁTÁ PRVNÍ Čl. LII ČÁST TŘICÁTÁ DRUHÁ Čl. LIII ČÁST TŘICÁTÁ TŘETÍ Čl. LIV ČÁST TŘICÁTÁ PÁTÁ Čl. LVI ČÁST TŘICÁTÁ ŠESTÁ Čl. LVII Čl. LVIII ČÁST TŘICÁTÁ SEDMÁ Čl. LIX ČÁST TŘICÁTÁ OSMÁ Čl. LX ČÁST TŘICÁTÁ DEVÁTÁ Čl. LXI ČÁST ČTYŘICÁTÁ Čl. LXII ČÁST ČTYŘICÁTÁ PRVNÍ Čl. LXIII ČÁST ČTYŘICÁTÁ DRUHÁ Čl. LXIV ČÁST ČTYŘICÁTÁ TŘETÍ Čl. LXV

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Regulation Information

CitationLegislative measure of Senate No. 344 / 2013 Coll., on the amendment of tax laws in connection with the recdification of private law and on the amendment of certain laws
Regulation TypeLegislative measure of the Senate
Author-
CollectionCode of Laws
Date of Promulgation05.11.2013
Effective from01.01.2014
Effective until-
Status Valid
Legal Areas: Security Customs law Taxes Social security benefits Finance Economic (State) Forests, Forestry International law International public law Fees Social security law Budget Social security management Administrative offences Administrative law Accounting
The regulation text is for informational purposes only.

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