Act No 353 / 2011 Coll.
Act amending Act No. 96 / 1993 Coll., on Construction Savings and State Support of Construction Savings and on Adding Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 35 / 1993 Coll., as amended, and Act No. 586 / 1992 Coll., on Income Taxes, as amended
Valid
Law
Effective from 01.01.2012
Text versions:
01.01.2012
29.11.2011
353
THE LAW
of 3 November 2011
amending Act No. 96 / 1993 Coll., on Construction Savings and State Aid for Construction Savings and supplementing Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 35 / 1993 Coll., as amended, and Act No. 586 / 1992 Coll., on Income Taxes, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Act on Construction Savings and State Support of Construction Savings
Act No. 96 / 1993 Coll., on Construction Savings and State Support of Construction Savings and Addition of the Czech National Council Act No. 586 / 1992 Coll., on Income Taxes, as amended by the Czech National Council Act No. 35 / 1993 Coll., as amended by Act No. 83 / 1995 Coll., Act No. 423 / 2003 Coll., Act No. 292 / 2005 Coll., Act No. 161 / 2006 Coll., Act No. 342 / 2006 Coll., Act No. 227 / 2009 Coll., Act No. 281 / 2009 Coll., Act No. 348 / 2010 Coll., Act No. 119 / 2011 Coll., and Act No. 263 / 2011 Coll., is amended as follows:
1. In Article 9 (3), at the end of the first sentence, the words "25% maximum in 2012 'shall be added.
2. In Article 9 (3), at the end of the second sentence, the words "30% of this sum in 2012 'are added.
3. In Paragraph 10 (2), "15 'is replaced by" 10'.
Transitional provision
Paragraph 10 of Act No. 96 / 1993 Coll., as effective from the date of entry into force of the Act, shall apply to the construction savings contract, regardless of the date on which the contract was concluded. This is without prejudice to State aid claims arising before the date of entry into force of this Law.
Amendment of the Income Tax Act
In Article 4 (1) of Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 96 / 1993 Coll., Act No. 157 / 1993 Coll., Act No. 348 / 2010 Coll. and the Constitutional Court found under Act No. 119 / 2011 Coll., paragraph s.:
"(s) contribution to natural persons provided under the Act governing building savings and State aid for building safe4a),"
EFFECTIVE
This Act shall take effect on 1 January 2012.
Germany
Klaus v. r.
Nausea v. r.
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Regulation Information
| Citation | Act No. 353 / 2011 Coll., amending Act No. 96 / 1993 Coll., on Construction Savings and State Support of Construction Savings and on Addition of the Czech National Council Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 35 / 1993 Coll., as amended, and Act No. 586 / 1992 Coll., on Income Taxes, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.11.2011 |
|---|---|
| Effective from | 01.01.2012 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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