Full text of Act No. 36 / 2010 Coll.
Full version of Act No. 235 / 2004 Coll., on Value Added Tax, as resulting from subsequent amendments
Valid
Contents
ČÁST PRVNÍ
HLAVA I
§ 1
§ 2
§ 3
§ 4
HLAVA II
Díl 1
§ 5
§ 5a
§ 5b
§ 5c
§ 6
Díl 2
§ 7
§ 7a
§ 8
§ 9
§ 10
§ 10a
§ 10b
§ 10c
§ 10d
§ 10e
§ 10f
§ 10g
§ 10h
§ 10i
§ 10j
§ 10k
§ 11
§ 12
Díl 3
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
Díl 4
§ 21
§ 22
§ 23
§ 24
§ 24a
§ 25
Díl 5
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
Díl 6
§ 36
§ 36a
§ 37
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
§ 46a
Díl 7
§ 47
§ 47a
§ 48
§ 48a
§ 49
§ 50
Díl 8
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
§ 59
§ 60
§ 61
§ 62
Díl 9
§ 63
§ 64
§ 65
§ 66
§ 67
§ 68
§ 69
§ 70
§ 71
§ 71a
§ 71b
§ 71c
§ 71d
§ 71e
§ 71f
Díl 10
§ 72
§ 73
§ 74
§ 75
§ 76
§ 77
§ 78
§ 79
Díl 11
§ 80
§ 81
§ 82
§ 82a
§ 82b
§ 83
§ 84
§ 85
§ 86
§ 87
HLAVA III
§ 88
§ 89
§ 90
§ 91
§ 92
§ 92a
HLAVA IV
§ 93
§ 93a
§ 94
§ 95
§ 95a
§ 96
§ 97
§ 98
§ 99
§ 100
§ 101
§ 102
§ 103
§ 104
§ 105
§ 106
§ 106a
§ 107
§ 108
§ 109
§ 110
ČÁST DRUHÁ
§ 111
§ 112
§ 113
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36
PRESIDENT OF THE GOVERNMENT
Announces
full text of Act No. 235 / 2004 Coll., on Value Added Tax, as it results from amendments made by Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 441 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 109 / 2006 Coll., Act No. 230 / 2006 Coll., Act No. 124 / 2008 Coll., Act No. 126 / 2008 Coll., Act No. 261 / 2007 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll.
THE LAW
on value added tax
Parliament has decided on this law of the Czech Republic:
BASIC PROVISIONS
GENERAL PROVISIONS
Subject matter
This law implements the relevant provisions of the European Communities (1) and regulates value added tax ("VAT '). The tax shall apply to goods, property and services under the conditions laid down in this Law.
Subject matter
(1) The subject of the tax is:
(a) the supply of goods or the transfer of immovable property or the transfer of immovable property in an auction (hereinafter referred to as the "transfer of immovable property") in return for payment by the taxable person in the context of carrying out an economic activity, with the place of performance in the country;
(b) the supply of services for consideration by the taxable person in the context of the pursuit of an economic activity, with the place of performance in the country;
(c) the acquisition of goods from another Member State of the European Union (hereinafter referred to as "the Member State") for consideration, carried out within the territory of the country by a taxable person in the course of carrying out an economic activity or by a legal person who has not been established or established for business purposes, and the acquisition of new means of transport from another Member State in return for payment by a non-taxable person;
(d) imports of goods with a place of supply in the country.
(2) However, the acquisition of goods from another Member State is not subject to tax, except for the acquisition of new means of transport or goods subject to excise duty,
(a) where the supply of such goods within the territory of the country would be exempt pursuant to § 68 (1) to (9);
(b) where the acquisition of the goods is carried out by a person exempt from the application of tax pursuant to Article 6 or by a legal person who has not been established or established for business purposes and who is not a payer or a person identified for tax purposes, the acquisition of the goods referred to in (a) and the total value of the goods acquired without tax in the current calendar year did not exceed CZK 326 000 and that amount was not even exceeded in the preceding calendar year; the value of the new means of transport and the value of the goods subject to excise duty on acquisition from another Member State shall not be included in the fixed amount; or
(c) in the case of the acquisition of second-hand goods, works of art, collectors' items or antiques on delivery by a trader from another Member State, where the supply of such goods is subject to tax using a special procedure in the Member State where dispatch or transport of such goods begins, mutatis mutandis as in Paragraph 90.
(3) The transactions subject to tax are taxable transactions, unless they are exempt.
Territorial application
(1) For the purposes of this Act:
(a) domestic territory of the Czech Republic,
(b) a third country of territory outside the European Community;
(c) the territory of the European Community of the territory of the territory laid down by the relevant legislation of the European Community1).
(2) For the purposes of this Act, the following territories of the European Community which form part of the customs territory of the European Community shall also be considered a third country:
(a) Mount Athos,
(b) the Canary Islands;
(c) the French overseas departments;
(d) Ålands,
(e) the Channel Islands.
(3) For the purposes of this Act, the territories of the European Community which are not part of the customs territory of the European Community shall also be considered as a third country.
(a) the island of Heligoland;
(b) the territory of Büsingen;
(c) Ceuta,
(d) Melilla,
(e) Livigno,
(f) Campione d'Italia;
(g) the Italian waters of Lake Lugano.
(4) For the purposes of this Act, the territory of the Principality of Monaco is considered to be the territory of the French Republic and the territory of the Isle of Man is considered to be the territory of the United Kingdom of Great Britain and Northern Ireland, the territories of Akrotiri and Dhekelia are considered to be the territory of Cyprus.
Definition of basic terms
(1) For the purposes of this Act:
(a) the amount paid in cash or in means of payment replacing the money or the value of the non-cash performance provided;
(b) the unit price price per unit of measurement of the quantity of goods or the price of the service or property;
(c) the input tax, which is included in the amount of the service received, the tax on the payment granted, the tax on the import of goods, the tax on the acquisition of goods, the tax on the supply of services by a taxable person in another Member State, the tax on the supply of services by a foreign person, the tax granted under Paragraph 92a, or the tax on the supply of services under Section 10k;
(d) taxes on the importation of goods which are liable for the payment of a tax on the importation of goods into the domestic territory of the person who has incurred the tax pursuant to Paragraph 23;
(e) taxes on the acquisition of goods which the customer is obliged to tax on the acquisition of goods from another Member State;
(f) taxes on the supply of services by a taxable person in another Member State which are liable to give to the payer to whom the services were provided by a taxable person in another Member State;
(g) taxes on the supply of services by a foreign person, a tax which he is obliged to grant to the payer to whom the services were provided by a foreign person or through an establishment situated in a third country;
(h) the tax on output which the payer is obliged to pay on the basis of the tax on taxable transactions carried out, on the payment received, on the importation of goods, on the acquisition of goods, on the supply of services by a taxable person in another Member State, on the supply of services by a foreign person, on the tax granted pursuant to § 92a or on the supply of services under § 10k;
(i) the deduction of input tax, reduced where appropriate under Paragraph 76;
(j) exemption from tax without deduction of tax exemption for transactions under Paragraph 51, in respect of which the right to deduct cannot be exercised;
(k) exemption with a right to deduct tax exemption in respect of transactions pursuant to Paragraph 63 for which a right to deduct may be claimed;
(l) has a tax liability, where the output tax exceeds the deduction for the tax period;
(m) by excessive deduction, the tax liability in which the deduction exceeds the output tax for the tax period;
(n) the tax liability is liable to tax or excessive deduction;
(o) increasing the tax liability by increasing the own tax liability or reducing the excess deduction;
(p) reducing the tax liability by reducing the own tax liability or increasing the excess deduction;
(q) subsidies on the price of funds received from the state budget, the budgets of the local authorities, state funds, grants awarded under a special law, the budget of a foreign State, European Community grants or similar programmes, provided that the recipient of the subsidy is required to provide a discount on the price and the amount of the discount is linked to the unit price of the performance; In particular, subsidies for the result of the management and acquisition of tangible and intangible fixed assets are not considered to be a subsidy to the price,
(r) the tax administrator is the competent tax office; where goods are imported, the tax administrator shall be the competent customs office except where the tax on importation of the goods is incurred by the payer in accordance with Article 23 (3) and (4);
(s) by a payer, the taxable person for whom this law provides in § 94, or the person who has been registered in the domestic territory pursuant to § 95a;
(t) a person identified for tax purposes by the person covered by this law in § 96;
(u) a taxable person in another Member State who has been assigned a VAT identification number for value added tax purposes in trade between Member States;
(v) a foreign person who has no registered office, place of business or place of residence in the European Community;
(w) the place of residence the address of the place of residence or the place of residence of the natural person or, where appropriate, the place where he is predominantly staying;
(x) place of business the address of the taxable person registered as the place of business in the commercial register or other similar register or, where applicable, his place of residence;
(y) an establishment which has permanent personnel and material equipment through which the taxable person carries out his economic activities;
(z) a housing building in which more than half of the floor area complies with the requirements for permanent housing and is intended for this purpose, a family house building for housing in which more than half of the floor area complies with the requirements for permanent family housing and is designed for this purpose and in which there are no more than 3 separate apartments, no more than 2 above-ground and 1 underground floors and attic, and an apartment set of rooms and, where appropriate, an individual living room which meets the requirements for permanent housing with its construction and equipment.
(2) God's things are moveable, electricity, heat, cold, gas and water. Money and securities shall not be considered as goods. They shall also be considered as goods:
(a) banknotes and coins of the Czech currency when they are delivered by the manufacturer of the Czech National Bank or when they are acquired from another Member State, or when they are imported by the Czech National Bank;
(b) banknotes, statuses and coins of the Czech or foreign currency sold for collector's purposes at prices higher than their nominal value or their conversion into Czech currency according to the exchange rate declared by the Czech National Bank;
(c) paper-based securities delivered by the producer to the issuer in the domestic country or acquired from another Member State or imported and exported as a product.
(3) For the purposes of this Act:
(a) a vehicle or other means of transport or equipment intended for the carriage of persons or goods from one place to another and normally used to carry out the transport service;
(b) a new means of transport
1. a vehicle intended for use on the road with a cylinder capacity of more than 48 cm3 or a power output of more than 7,2 kW, provided that it has been delivered within 6 months of the date of first entry into service or that it has carried less than 6 000 km;
2. a ship longer than 7,5 m, if delivered within 3 months of the date of first entry into service or has been taken in the case of a land-based motor vehicle within 6 months of the date of first entry into service, or has taken out for less than 100 hours, with the exception of seagoing ships used for commercial, industrial, fisheries or rescue activities; or
3. an aircraft with a maximum take-off mass of more than 1 550 kg, provided that it has been delivered within 3 months of the date of first entry into service or has been flown for less than 40 hours, except for aircraft used by airlines for international air transport;
(c) by commercial property, a summary of the assets which are used or intended for the taxable person to carry out economic activities and which that person is obliged to charge or register;
(d) the property created by its own activity is commercial property, which is a long-term intangible and long-term tangible property, including unfinished property and stocks, valued at its own cost or at a replacement cost under special legislation2),
(e) by a passenger car, a means of transport which has a technical certificate (4) or a technical pass registered to category M1 or M1G; if category registration is missing, this category shall be defined by special legislation4a);
(f) both the hire of the item and the hire of the item,
(g) the sale of an undertaking by the sale of an undertaking or a part of an undertaking forming an organisational component of an undertaking, in accordance with the specific legislation5); the sale of an undertaking shall also be considered as an auction of an undertaking or its organisational component in a public auction.
(4) For the purposes of this Act, the foreign exchange market rate established by the Czech National Bank and applicable to the person carrying out the conversion on the date on which the tax is due shall be used for the conversion of the foreign currency into the Czech koruna, where applicable, the tax exemption, with the exception of the conversion of the foreign currency into the Czech currency, for the purposes of determining the taxable amount on importation of goods pursuant to § 38, when the rate laid down by the customs legislation or for the purposes of exemption pursuant to § 71b and 71e is used.
TAX APPLICATION
Tax entities
Taxable persons
(1) The taxable person is a natural or legal person who separately carries out economic activities, unless otherwise provided for by this law in Section 5a. The taxable person shall also be a legal person who has not been established or established for the purposes of business in so far as he carries out economic activities.
(2) For the purposes of this Act, the economic activity referred to in paragraph 1 shall mean the continuous activity of producers, traders and persons providing services, including mining and agricultural production and continuous activities carried out under specific legislation, in particular the independent activities of scientific, literary, artistic, educational or teacher, as well as the independent activities of doctors, lawyers, engineers, architects, dentists and accountants. The use of tangible and intangible assets for the purpose of obtaining income is also regarded as an economic activity where such assets are used consistently. A self-employed economic activity is not the activity of employees or other persons who have a contract with an employer on the basis of which an employment relationship arises between the employer and the employee, or the activities of persons who are taxed as income from dependent activity under special legislation6) or as income from which a special tax rate is applied under special legislation7).
(3) The State, regions, municipalities, organisational units of the State, regions and municipalities, voluntary communal associations, the capital of Prague and its urban areas and legal entities established or established by special legislation or by special legislation (7a) are not considered to be taxable persons in the performance of public administration activities, even if they choose to exercise those powers (7b). However, where, according to a decision taken by the competent authority, a significant distortion of competition has taken place, it shall be regarded as a taxable person in respect of that exercise as from the date on which the decision was given. However, the person referred to in the first sentence shall always be regarded as a taxable person where he carries out the activities listed in Annex 3.
(4) For the purposes of this Act, an organisational component of the State which is an entity and in the capital of Prague, both the capital of Prague and every part of it, is considered to be a separate taxable person.
Group
(1) For the purposes of this Act, the group is a group of connected persons having their registered office, place of business or establishment in the country which is registered for tax purposes as a payer under Section 95a. Where persons who are part of a group (hereinafter referred to as "members of a group ') have their registered office, place of business or establishment outside the territory of the country, those parts of the group shall not be part of the group. The group shall be considered as a separate taxable person. Each person may be a member of only one group and may not be a member of the group at the same time under a grouping contract (10) or other similar contracts.
(2) For the purposes of this Act, common persons are capital-related or otherwise related persons.
(3) Capital related persons are persons of whom one person directly or indirectly contributes to the capital or voting rights of another person, or one person directly or indirectly contributes to the capital or voting rights of several persons, representing at least 40% of the capital or voting rights of those persons.
(4) Otherwise connected persons are persons whose management is involved by at least one of the same persons.
(1) For the purposes of this Act, the representative member shall act as the group. The representative member shall mean a member of a group with its head office or place of business in the country which is entitled to act as a group. If there is no member in the group with a head office or place of business in the country, any member of the group may be a representative.
(2) The members of the group are jointly and severally liable for the group's obligations under tax laws. Those obligations of the group shall be the responsibility of the group, even after its cancellation or withdrawal, for the period in which they were members of the group.
(1) The rights and obligations under this law for persons who have become members of the group are transferred to the group on the date of registration of the group.
(2) The rights and obligations under this law of the person who acceded to the group shall be transferred to the group on the date of that person's accession.
(3) The rights and obligations under this law of the group shall be transferred to persons who are members of the group on the date on which the registration of the group is revoked, to the extent that they relate to transactions carried out or received by individual members of the group. If the transfer of rights and obligations cannot be so determined, the members of the group shall determine the extent to which such rights and obligations are transferred by agreement when the registration of the group is cancelled.
(4) The rights and obligations arising under this law of the group are transferred to the person whose membership of the group is revoked on the date of revocation of its membership, to the extent that they relate to the transactions made or received by that person. If the transfer of rights and obligations cannot be determined in this way, the group and member of the group whose membership is cancelled shall determine the extent to which such rights and obligations are to be transferred by agreement upon withdrawal of membership.
Persons exempt from tax
(1) The taxable person who has his head office or place of business in the country shall be exempt from the application of the tax unless his turnover exceeds CZK 1 000 000 for a maximum of 12 immediately preceding the consecutive calendar months, unless otherwise provided for in this law (§ 94).
(2) Turnover means, for the purposes of this Act, a summary of the tax-free payment, including a subsidy to the price to be paid to the taxable person for the transactions carried out, namely the supply of goods, the transfer of immovable property and the supply of services, with the place of supply in the country where the transactions are carried out, in respect of which the payment is made for:
(a) taxable supply;
(b) exempt transactions with a right of deduction; or
(c) transactions exempt from tax without the right to deduct pursuant to § 54 to 56, provided that they are not ancillary to an occasional activity.
The remuneration on the sale of the tangible property (c) and the depreciation of the intangible property (c) or land which is the permanent tangible property (d) in respect of which the taxable person accounts or records shall not be included in the turnover.
Place of performance
Place of performance on delivery of goods and real estate transfer
(1) The place of performance on delivery of the goods, where the supply of the goods is effected without dispatch or transport, is the place where the goods are located at the time of delivery.
(2) The place of delivery on delivery of the goods, where the goods are dispatched or transported by the person making the supply of the goods or by the person for whom the supply of the goods takes place or by an authorised third party, shall be the place where the goods are located at the time when the dispatch or transport of the goods begins. However, where the dispatch or transport of goods starts in a third country, the place of supply on importation of the goods and subsequent delivery of the goods by the person who imported the goods shall be deemed to be the Member State in which the tax on the importation of the goods was incurred.
(3) Where the supply of goods is linked to its installation or installation by the person supplying the goods or by a third party authorised by it, the place of supply shall be deemed to be the place where the goods are installed or assembled.
(4) However, where the goods are delivered on board a ship, aircraft or train during the carriage of passengers carried out within the territory of the European Community, the place of loading shall be deemed to be the place where the transport of passengers begins. The return shipment shall be considered as a separate shipment.
(5) For the purposes of paragraph 4:
(a) the place of departure of the transport of passengers, the first place where persons may have entered the territory of the European Community;
(b) the last place where persons may have left the territory of the European Community at the end of the carriage of passengers;
(c) the transport of persons carried out within the territory of the European Community, the part of the transport carried out without a stop in a third country between the place where the transport of persons begins and ends.
(6) The place of performance when the property is transferred is the place where the property is located.
Place of supply of gas and electricity
(1) The place of supply for the supply of gas through the transmission or distribution system or on the supply of electricity to the trader shall be the place where the trader has its registered office, place of business or establishment for which the goods are supplied.
(2) For the purposes of this provision, a trader means a taxable person who purchases gas or electricity in particular for the purpose of resale and his own consumption of these goods is negligible.
(3) The place of supply for the supply of gas through the transmission or distribution system or the supply of electricity to a person other than the person referred to in paragraph 1 shall be the place where the person to whom the supply is made consumes the goods. Where the person to whom the goods are supplied does not consume all the goods supplied, the place of supply for such unused goods shall be deemed to be the place where the person to whom the goods are supplied has his registered office, place of business, place of residence or establishment for which the goods are supplied.
Place of performance when sending goods
(1) The place where the goods are sent in accordance with Paragraph 18 shall be deemed to be the place where the goods are located after their dispatch or transport to the person for whom the delivery takes place.
(2) Where goods are dispatched or transported from a third country when they are dispatched and the importation of goods is carried out by a payer who carries out the dispatch of the goods to a Member State other than that in which the dispatch or transport of the goods is terminated by the person to be supplied, the goods shall be deemed to have been dispatched or transported from the Member State to which the importation of the goods took place.
(3) However, where goods are delivered, except for goods subject to excise duty, when the goods referred to in Article 18 are dispatched, the place of supply shall be the place of supply determined in accordance with Article 7 (2), provided that the total value of the goods delivered to the Member State without VAT in one calendar year does not exceed the amount fixed by that Member State and that the amount has not been exceeded in the previous calendar year.
(4) If the payer does not exceed the total value of the goods delivered in accordance with paragraph 3 when sending the goods pursuant to Paragraph 18, which is dispatched or transported from the country, he may notify the tax administrator that he considers the place of performance to be the place of performance determined in accordance with paragraph 1. The same procedure shall apply where the dispatch of goods is carried out from another Member State to the country. Pursuant to paragraph 1, the payer shall, when determining the place of performance, proceed for at least 2 consecutive calendar years from the date of notification.
Basic rules for determining the place of supply of services
(1) The place of performance for the supply of services to the taxable person shall be the place where that person has his registered office or place of business. However, where that service is provided to an establishment of a taxable person located in a place other than that of its registered office or place of business, the place of performance shall be the place where that establishment is situated.
(2) The place of supply of services to a non-taxable person shall be the place where the person providing the service has his registered office or place of business. However, where that service is provided through an establishment of the taxable person located in a place other than his registered office or his place of business, the place of performance shall be the place where that establishment is situated.
(3) For the purposes of determining the place of performance for the supply of services, the taxable person shall be:
(a) a taxable person in respect of all services rendered to him, even if they are provided for an activity which is not subject to tax;
(b) a taxable person or a non-taxable legal person who is a taxable person in another Member State.
(4) The basic rule for determining the place of performance for the supply of services referred to in paragraphs 1 and 2 shall apply unless otherwise provided for in this Law.
Place of service related to real estate
The provision of services related to real estate, including expert, valuer and real estate agency services, accommodation services, the granting of rights of use of real estate and services in the preparation and coordination of construction works, such as architectural and building supervision services, is the place where the property is located.
Place of performance for the provision of passenger transport
The place of performance for the provision of passenger transport services shall be the place where the relevant transport section takes place.
Place of service in the field of culture, art, sport, science, education, entertainment and similar services
The place of service in the provision of services relating to cultural, artistic, sports, scientific, educational, entertainment or similar events, such as trade fairs or exhibitions, including directly related services, as well as the services of the organizer of the event, shall be the place where the event actually takes place.
Place of performance when providing food service
(1) The place of performance when providing the catering service is the place where the service is actually provided.
(2) However, where a catering service is provided on board a ship or an aircraft or on a train during the passenger transport section carried out within the territory of the European Community, the place of performance shall be the place where the transport of passengers begins.
(3) For the purposes of paragraph 2:
(a) the section of passenger transport carried out within the territory of the European Community, the section of the transport carried out without a stop in a third country between the place of departure and the place where the transport of passengers ends;
(b) the place where the transport of passengers begins, the place of first scheduled entry into the territory of the European Community after any interruption of the journey in a third country;
(c) the place of completion of the carriage of passengers, instead of the last scheduled departure into the territory of the European Community, which entered the territory of the European Community before any interruption of the journey in a third country.
(4) In the case of a return journey, the return journey shall be considered as a separate shipment.
Place of service for short-term rental of means of transport
(1) The place of performance when providing short-term hire of means of transport is the place where the means of transport is actually handed over to the customer for possession or use.
(2) For the purpose of determining the place of supply, short-term rent shall mean the continuous holding or use of the means of transport for a period not exceeding 30 days and for ships not exceeding 90 days.
Place of supply of services by intermediary to non-taxable person
The place of supply of services by a person acting in the name and on behalf of another non-taxable person shall be the place where the place of performance of the service is.
Place of performance for the transport of goods to non-taxable persons
(1) The place of performance for the supply of the transport service to a non-taxable person shall be the place where the transport section concerned takes place.
(2) However, where a service of carriage of goods is provided between Member States to a non-taxable person, the place of performance shall be the place where the transport begins.
(3) For the purposes of paragraphs 1 and 2:
(a) the transport of goods between Member States, where the place of departure and the place of exit of the transport is within the territory of two different Member States;
(b) the place where the transport of the goods begins, regardless of the distance to the place where the goods are situated,
(c) the place where the transport of the goods ends.
Place of service directly related to the transport of goods and services for the valuation of movable goods and work on movable goods to non-taxable persons
The place of supply of services to a non-taxable person shall be the place where that service is actually provided in respect of:
(a) a service directly related to the transport of goods such as loading, unloading, handling and similar activities;
(b) a service of work on movable goods or a service of valuation of movable goods.
Place of performance in the supply of services to a non-taxable person
(1) The place of performance for the supply of services to a non-taxable person shall be the place where the person to whom the service is provided has his registered office or place of residence as regards:
Contents
ČÁST PRVNÍ
HLAVA I
§ 1
§ 2
§ 3
§ 4
HLAVA II
Díl 1
§ 5
§ 5a
§ 5b
§ 5c
§ 6
Díl 2
§ 7
§ 7a
§ 8
§ 9
§ 10
§ 10a
§ 10b
§ 10c
§ 10d
§ 10e
§ 10f
§ 10g
§ 10h
§ 10i
§ 10j
§ 10k
§ 11
§ 12
Díl 3
§ 13
§ 14
§ 15
§ 16
§ 17
§ 18
§ 19
§ 20
Díl 4
§ 21
§ 22
§ 23
§ 24
§ 24a
§ 25
Díl 5
§ 26
§ 27
§ 28
§ 29
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
Díl 6
§ 36
§ 36a
§ 37
§ 38
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 46
§ 46a
Díl 7
§ 47
§ 47a
§ 48
§ 48a
§ 49
§ 50
Díl 8
§ 51
§ 52
§ 53
§ 54
§ 55
§ 56
§ 57
§ 58
§ 59
§ 60
§ 61
§ 62
Díl 9
§ 63
§ 64
§ 65
§ 66
§ 67
§ 68
§ 69
§ 70
§ 71
§ 71a
§ 71b
§ 71c
§ 71d
§ 71e
§ 71f
Díl 10
§ 72
§ 73
§ 74
§ 75
§ 76
§ 77
§ 78
§ 79
Díl 11
§ 80
§ 81
§ 82
§ 82a
§ 82b
§ 83
§ 84
§ 85
§ 86
§ 87
HLAVA III
§ 88
§ 89
§ 90
§ 91
§ 92
§ 92a
HLAVA IV
§ 93
§ 93a
§ 94
§ 95
§ 95a
§ 96
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Regulation Information
| Citation | Full text of Act No. 36 / 2010 Coll., Act No. 235 / 2004 Coll., on Value Added Tax, as resulting from subsequent amendments |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.02.2010 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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