Act No 366 / 2022 Coll.
Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
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Law
Effective from 01.01.2023
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366
THE LAW
of 24 November 2022
amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Value Added Tax Act
Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 15 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20 / 2011, Act No. 20, Act No. 20 / 2011, Act No. 20 / 2011, Act.
1. In Paragraph 6 (1), "CZK 1 000 'is replaced by" CZK 2 000 000'.
2. In Paragraph 8 (2) (b), the words "to a Member State different from 'are replaced by the words" z'.
3. In Article 94 (2), the words "or Article 6fa 'shall be inserted after the words" 6e'.
4. In Paragraph 101g, the words "even if the payer has not been obliged to submit a check report pursuant to Paragraph 101c, the tax administrator shall be informed thereof by means of a check report 'shall be added at the end of the text of paragraph 1.
5. In Article 101g (3), the words "17 days from the date of delivery of the invitation referred to in paragraph 2 to the data box or to the" and the words "notification of the call referred to in paragraph 2" shall be inserted after the words "unless delivered to the data box," '.
6. In Paragraph 101h (1), the words "shall not apply at the end of the text of point (b) unless the payer has been obliged to submit a check report under Paragraph 101c '.
7. in Paragraph 101h, the following paragraph 2 is inserted after paragraph 1:
"(2) The amount of the fine referred to in paragraph 1 (b) to (d) shall be half if:
(a) the payer by a natural person;
(b) on the date on which the obligation to pay the fine was incurred, by the tax period of the payer's calendar quarter; or
(c) the payer of a limited liability company having one member, the latter being a natural person; For the purposes of assessing compliance with these conditions, the operative date shall be:
1. On the first day of the calendar quarter in which the obligation to pay the fine arose; or
2. The date of establishment of the company, if this occurs after the relevant date referred to in point 1. '.
Paragraphs 2 to 6 shall become paragraphs 3 to 7.
8. In Paragraph 101h (6), the words "to 3 'are replaced by the words", 3 and 4'.
9. in Paragraph 101h (7), "2 and 3 'is replaced by" 3 and 4';
10. § 101j, including the title:
Absence of a fine for failure to submit a control report
The obligation to pay the fine shall not arise if, in a given calendar year, the payer, when submitting the check report, has first been late in accordance with Section 101h (1) (a) or, for the first time, late in accordance with Section 101h (1) (b). ';
11. In § 106 (2) (b) (1) and § 106b (1) (a) (1), the amount "1 000 000 CZK" is replaced by "2 000 000 CZK."
12. In Paragraph 106b (3) (b), the amount "CZK 250,000" is replaced by "CZK 500,000."
Transitional provisions
1. In the case of the applicable period under § 6 (1), § 106 (2) (b) (1), § 106b (1) (a) (1) and § 106b (3) (b) of Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, which expired before the date of entry into force of this Act, the fulfilment of the condition under § 6 (1), § 106 (2) (b) (1), § 106b (1) (a) and § 106b (b) of Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, shall be assessed in accordance with Act No. 235 / 2004 Coll.
2. The taxable person shall not become a payer on 1 January 2023 pursuant to Article 6 of Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, and shall not be obliged to submit an application for registration under § 94 paragraph 1 of Act No. 235 / 2004 Coll., as amended, if its turnover under § 4a of Act No. 235 / 2004 Coll., as amended, exceeded CZK 1 000 000, but did not exceed CZK 2 000 000
(a) for 12 consecutive calendar months immediately preceding December 2022; or
(b) for the period preceding December 2022 in which she was a taxable person, where she became a taxable person after 1 December 2021.
3. The person referred to in point 2, who submitted an application for registration pursuant to § 94 (1) of Act No. 235 / 2004 Coll., as amended, becomes a payer pursuant to § 6 of Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, only if the intention to become such a payer is confirmed by a communication to the tax administrator by 15 December 2022 or within 5 working days of the date of entry into force of that provision, whichever is the later.
4. The taxable person shall not become a payer on 1 February 2023 pursuant to Article 6 of Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, and shall not be obliged to submit an application for registration pursuant to § 94 (1) of Act No. 235 / 2004 Coll., as amended, if its turnover pursuant to § 4a of Act No. 235 / 2004 Coll., as amended, exceeded CZK 1 000 000, but did not exceed CZK 2 000 000
(a) for 12 consecutive calendar months immediately preceding the month of January 2023; or
(b) for the period preceding January 2023 in which she was a taxable person, where she became a taxable person after 1 January 2022.
5. The person referred to in point 4 who submitted an application for registration pursuant to § 94 (1) of Act No. 235 / 2004 Coll., as amended, becomes a payer pursuant to § 6 of Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, only if the intention to become such a payer is confirmed by a communication to the tax administrator by 16 January 2023.
6. If a call under Section 101g (2) of Act No. 235 / 2004 Coll., as amended, was issued before the date of entry into force of this Act, the time-limit for amendment or addition or confirmation of the information contained in the control report of § 101g (3) of Act No. 235 / 2004 Coll., as effective before the date of entry into force of the Act, shall apply at the beginning, run and duration.
7. The obligation to pay the fine pursuant to Article 101h (1) of Act No. 235 / 2004 Coll., as effective before the date of entry into force of the Act, which arose before the date of entry into force of this Act and which was not definitively decided before that date by a payment order, shall cease to be effective as from the date of entry into force of the Act insofar as it would not have been effective under Article 101h (1) or (2) or Article 101j of Act No. 235 / 2004 Coll., as from the date of entry into force of the Act.
8. A payer who is established in the Czech Republic and who is not a group may, within 5 days of the date of entry into force of this provision, apply for the cancellation of the registration if his turnover under § 4a of Act No. 235 / 2004 Coll., as amended, exceeded CZK 1 000 000 but did not exceed CZK 2 000 000
(a) for 12 consecutive calendar months immediately preceding the date of entry into force of this provision; or
(b) for the period preceding the calendar month of entry into force of this provision in which he was a taxable person if he became a taxable person after the first day of the twelfth calendar month immediately preceding the date of entry into force of this provision.
9. The payer pursuant to § 6b or § 6e of Act No. 235 / 2004 Coll., as amended, may apply for cancellation of the registration within 5 days of the date of entry into force of this provision if his turnover under § 4a of Act No. 235 / 2004 Coll., as amended, exceeded CZK 250,000 but did not exceed CZK 500,000
(a) for three consecutive calendar months immediately preceding the date of entry into force of this provision; or
(b) for the period preceding the date of entry into force of this provision in which he was a taxable person if he became a taxable person after the first day of the third calendar month immediately preceding the date of entry into force of this provision.
10. A payer who has submitted an application for revocation pursuant to point 8 or 9 shall cease to be a payer on the day following the date of notification of the decision cancelling the registration, but not before the date of entry into force of this Law.
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 / 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 2a (1) (b) of the introductory part of the provision, the words "had no income from a separate activity in excess of CZK 1 000 000, unless it is" shall be replaced by the words "did not exceed the applicable revenue for the selected flat-rate scheme zone," and points 1 to 3 shall be deleted.
2. in Paragraph 2a (1) (d), the words "in which the flat-rate zone is chosen shall be inserted after the words" the tax notice of entry into the flat-rate scheme. "
3. In Paragraph 2a (2), at the end of the text in point (b), the words "and has not carried out the activity from which the revenue from the separate activity derives' are added.
4. in Article 2a (2), point (c) shall be deleted;
Point (d) shall be renumbered (c).
5. in Paragraph 2a (2) (c), point 1 shall be deleted;
Points 2 to 5 shall become points 1 to 4.
6. In Paragraph 2a (2) (c) (4), "2 to 4 'is replaced by" 1 to 3' and "15 000 CZK 'is replaced by" 50 000 CZK'.
7. In Paragraph 2a, the following paragraphs 3 to 6 are inserted after paragraph 2:
"(3) The taxable person who has ceased to be a taxpayer in the flat-rate scheme on the grounds that he has interrupted the activity from which the revenue from the separate activity is derived and restarts that activity in the same tax period shall be the taxpayer in the same zone of the flat-rate scheme as before the interruption of that activity from the first day of the calendar month in which he restarts that activity.
(4) The selected zone of the flat-rate scheme shall be changed from the first day of the tax period to:
(a) the newly selected zone of the flat-rate scheme where the taxpayer in the flat-rate scheme:
1. in the tax period immediately preceding that tax period, the relevant revenue for the newly selected flat-rate scheme band did not exceed; and
2. notify the tax administrator of the change to the selected flat-rate scheme; or
(b) the flat-rate scheme zone determining the amount of the flat-rate tax for the tax period immediately preceding that tax period where the taxpayer in the flat-rate scheme:
1. in the tax period immediately preceding that tax period, the income in question did not exceed that of the zone;
2. notify the tax administrator of a different amount of the flat-rate tax for a higher amount on the ground that it exceeded the applicable revenue for the selected band in the tax period immediately preceding that tax period; and
3. the flat-rate zone has not changed in accordance with point (a).
(5) Appropriate revenue for
(a) the first band of the flat-rate scheme is revenue from a separate activity up to the amount of:
1. 1 000 000 000 CZK, regardless of the individual activity,
2. 1 500 000 CZK, if at least 75% of the income from the individual activity of the taxpayer consists of revenue for which 80% of the income or 60% of the income can be used; and
3. CZK 2 000 000, if at least 75% of the income from the individual activities of the taxpayer consists of revenue for which 80% of the income may be used,
(b) the second band of the flat-rate scheme is revenue from a separate activity up to the amount of:
1. 1 500 000 CZK, regardless of the individual activity, and
2. CZK 2 000 000 000 if at least 75% of the income from the individual activity of the taxpayer consists of revenue for which 80% of the income or 60% of the income can be used; and
(c) the third band of the flat-rate scheme is income from a separate activity of up to CZK 2 000 000, regardless of the individual activity.
(6) For the purposes of paragraph 5, revenue from a separate activity shall not be considered to be:
(a) exempt income;
(b) non-taxable income; and
(c) the revenue on which the tax is levied by deduction at a specific tax rate. "
Paragraphs 3 and 4 shall be renumbered paragraphs 7 and 8.
8. in § 2a (8) (a) (1):
"1. exceed the relevant revenue for the selected flat-rate scheme, unless its tax is equal to the flat-rate tax, ';
9. In Article 4a, at the end of point (p), the dot is replaced by a comma and the following point (q) is added:
"(q) the acquisition of a joint ownership interest in immovable property by a municipality or by a taxpayer of which the municipality is a member or an intermediary, provided that:
1. for the construction of this real estate, a grant was obtained from the state budget between 1995 and 2007 through a programme supporting the construction of rental apartments and technical infrastructure or from the State Housing Development Fund pursuant to Government Decree No. 481 / 2000 Coll., on the use of the resources of the State Housing Development Fund in the form of a grant to cover part of the costs associated with the construction of flats, as amended; and
2. the transfer of the immovable property to another person has been prohibited for a specified period by the terms of the grant provided for in point 1 and is the first transfer after that period, with the purpose of such transfer being the property of the natural person. ';
10. In Article 6, at the end of paragraph 9, the dot is replaced by a comma and the following point (w) is added:
"(w) special remuneration for the performance of the duties of a member of the District Electoral Commission and a member of the Special District Electoral Commission."
11. in Article 7a (1) (a):
"(a) the relevant revenue for the selected flat-rate scheme band;
1. did not exceed, or
2. has exceeded, but has not exceeded, the applicable revenue for the higher flat-rate scheme and has notified the tax authorities of a different amount of flat-rate tax to the level corresponding to that flat-rate scheme, ';
12. in Article 7a (1), the following point (b) is inserted after point (a):
"(b) in addition to the relevant revenue, it shall have only:
1. exempt income,
2. non-taxable income,
3. the revenue on which the tax is levied by deduction at a specific tax rate; and
4. income from capital assets, income from rental and other income, in so far as the income referred to in points 1 to 3 is not concerned and the total amount of such income does not exceed CZK 50 000, '.
Points (b) and (c) shall be renumbered (c) and (d).
13. In Section 7a (2) of the introductory part of the provision, the words "terminated or 'shall be inserted after the words" that'.
14. in Article 7a (2) (c):
"(c) by the end of the deadline for filing the tax return for this tax period
1. Commence an activity from which income from a separate activity is generated; or
2. They shall not commence the activity on which the revenue from the separate activity is generated, shall not lead to the accounting and the sum of the items which would increase the difference between the revenue and expenditure if it were registered in that tax period, and the income from the separate activity does not exceed the relevant revenue for the selected flat-rate scheme or for a higher flat-rate scheme if it notifies the tax administrator of a different level of flat-rate tax at its level corresponding to that flat-rate band. ';
15. in Article 7a (3), the words "or interrupted" shall be inserted after the word "ended."
16. In Paragraph 7a, the following paragraph 4 is inserted after paragraph 3:
"(4) For the purposes of paragraphs 1 and 2, income from a separate activity shall also be considered to be income from the transfer or lease of property which, during the last preceding tax period, was not equal to a flat-rate tax on the taxpayer and for which expenditure was not used by a percentage of the income, was included in the commercial property. ';
Paragraphs 4 to 6 shall be renumbered paragraphs 5 to 7.
17. in Paragraph 7a (6):
"(6) The flat-rate tax shall be the product of the number of calendar months of the tax period in which the taxpayer was in the flat-rate scheme and of the advance payment for:
(a) the selected zone of the flat-rate scheme; or
(b) the flat-rate scheme zone determining the amount of the flat-rate tax where the taxpayer notifies the tax administrator of another flat-rate tax amount and its revenue during that tax period does not exceed the relevant revenue for that flat-rate scheme zone. "
18. In Article 7a, the following paragraph 8 is added:
"(8) A flat-rate payer who has income from a separate activity, to which expenditure may be used by a percentage of income of different amounts, shall keep records of income from a separate activity for the purpose of proving the amount of revenue applicable to the selected flat-rate scheme. ';
19. After Paragraph 17b, the following Section 17c is inserted:
Tax payer on unexpected profits
(1) The tax payer on unexpected profits shall be a corporation tax payer who, in the tax period or in the period for which tax returns are filed, which at least partly fall within the period of application of the tax on unexpected profits, has the relevant income for the tax on unexpected profits of at least CZK 50 000 000 if:
(a) is not a bank; and
1. is part of a group of undertakings with unexpected profits during the period of application of the tax on unexpected profits; or
2. had a decisive income for the tax on unexpected profits of at least CZK 2 000 000 000 for the first financial year ended on 1 January 2021; or
(b) is a bank and had the relevant income for the tax on unexpected profits of at least CZK 6 000 000 000 for the first financial year ended on 1 January 2021.
(2) The tax payer on unexpected profits shall also be a corporation tax payer who, in the tax period or in the period for which tax returns are filed, which at least partially falls within the period of application of the tax on unexpected gains, the income in respect of the tax on unexpected gains on activities referred to in paragraph 6 (a) to (d) shall be at least CZK 50 000, provided that the income in respect of the tax on unexpected gains on those activities for the first financial year ended on 1 January 2021 was at least 25% of its annual total net turnover under the accounting law for that financial year.
(3) The group of companies with unexpected profits is a group of companies under the Act governing international tax management cooperation without including banks if the total of the relevant income for the tax on the unexpected profits of taxpayers who are part of that group reached at least CZK 2 000 000 000 for the first reporting period ended on 1 January 2021. If the taxpayer is part of this group only for a part of this period, its relevant income for the tax on unexpected profits shall be taken into account only in proportion to that part. Where the taxpayer is included or would be included in the consolidated financial statements of that group on the basis of a method of proportional consolidation, the applicable income for the tax on unexpected gains shall be determined for the purposes of assessing the amount of the group's relevant income in the same proportion.
(4) The relevant revenue for the tax on unexpected profits shall be the domestic income from the applicable activities for the tax on unexpected gains, with the exception of income from the activities referred to in paragraph 6 (e) and (f), provided that the taxpayer has supplied electricity or gas to another taxpayer, which is part of the same group of undertakings under the law governing international tax management cooperation, for its own consumption.
(5) Domestic income is income for the tax on unexpected profits, except income from sources abroad, which can be taxed abroad under the international agreement if the taxpayer is a tax resident of the Czech Republic, and income from resources in the Czech Republic, except income which, under the international agreement, cannot be taxed in the Czech Republic if the taxpayer is a tax nonresident.
(6) The relevant activities for the tax on unexpected gains are those listed in the NACE classification under codes
(a) 05.10 - Mining and treatment of coal;
(b) 06 - Oil and gas extraction,
(c) 19.1 - Manufacture of coke oven products,
(d) 19.2 - Manufacture of refined petroleum products,
(e) 35.1 - Production, transmission and distribution of electricity, with the exception of combined generation of electricity and heat in relation to produced electricity and the supply of useful heat less than 4,4;
(f) 35.2 - Gas production; the distribution of gaseous fuels through networks;
(g) 46.71.2 - Wholesale trade services of liquid fuels and related products,
(h) 46.71.3 - Wholesale trade services of gas fuels and related products
(i) 49.50.1 - pipeline transport by pipeline,
(j) 49.50.2 - pipeline pipeline transport; and
(k) 64 - Financial intermediation, except insurance and pension financing, except for the activity specified in NACE classification under code 64.11 - Central banking, if it is a taxpayer who is a bank.
(7) Revenue from the activities in question for the tax on unexpected profits shall be determined as:
(a) the annual total net turnover under the Act governing the accounting of such activities for a taxpayer who is not a bank; or
(b) annual net interest income on the taxpayer who is a bank.
(8) In the case of the distribution of a corporate tax payer who has fulfilled the condition of the amount of the relevant income for the unexpected profits tax for the first financial year ending on 1 January 2021, that condition shall also be deemed to have been fulfilled for his successors in law. ';
20. In Paragraph 19b, at the end of paragraph 1, the dot is replaced by a comma and the following point (g) is added:
"(g) income from the acquisition of a joint ownership interest in immovable property from a municipality or a taxpayer of which the municipality is a member or an intermediary, provided that:
1. for the construction of this real estate, a grant was obtained from the state budget between 1995 and 2007 through a programme supporting the construction of rental apartments and technical infrastructure or from the State Housing Development Fund pursuant to Government Decree No. 481 / 2000 Coll., on the use of the resources of the State Housing Development Fund in the form of a grant to cover part of the costs associated with the construction of flats, as amended; and
2. the transfer of the immovable property to another person has been prohibited for a specified period by the terms of the grant provided for in point 1 and is the first transfer after that period, with the purpose of such transfer being the property of the housing cooperative or natural person. ';
21. The following Sections 20ba to 20be are inserted after Section 20b, including the headings:
The tax base on unexpected profits
(1) The basis of the unexpected profits tax shall be determined as the tax period or the period for which the tax returns are made, which at least partly fall within the period of application of the unexpected profits tax.
(2) The basis of the unexpected profits tax is the difference between the compared tax base and the average of the adjusted tax bases. If this difference is negative, the tax base on unexpected profits is zero.
(3) The period of application of the tax on unexpected profits is the calendar years 2023 to 2025.
Comprehensive tax base
(1) The tax base to be compared is the tax base before the application of the items reducing the tax base and those deductible from the tax base or tax loss. Revenue from sources abroad which may be taxed abroad under an international agreement and related expenditure shall not be included in the comparable tax base. If the benchmark is negative, it shall be considered zero.
(2) The taxable person's comparable tax base, which is a limited company, is also not included in its component part.
(3) Where the tax period or the period for which the tax return is to be applied, for which the tax base on unexpected profits is determined, falls only partially within the period for the application of the tax on unexpected profits, the taxable amount of the tax shall not be considered to be the comparator part of the tax period or of the period for which the tax return is to be applied which does not fall within the period for the application of the tax on unexpected profits.
(4) If the taxpayer is a tax on unexpected profits, which is that taxpayer only because he is part of a group of undertakings with unexpected profits, only for part of the tax period or the period for which the tax return is to be filed is not considered to be a comparable tax base for part of the tax period or period for which the tax return is not to be filed.
Correlation basis
(1) The tax base is the tax base before the application of the items reducing the tax base and those deductible from the tax base or the tax loss for the tax period or the period for which the tax return is to be filed, which began from 1 January 2018 and ended on 31 December 2021. The taxable base does not include income from sources abroad that can be taxed abroad under the international agreement and related expenditure.
(2) The taxable person's comparative tax base, which is a limited company, is not included in its component part.
(3) The tax base of a taxpayer who is a tax resident of the Czech Republic for the period or period for which the tax return is filed, in which the taxpayer was a tax resident, shall be determined on the basis of the tax base according to the legislation of the State of which he was a tax resident, in a similar manner to that of the taxpayer who is a tax resident of the Czech Republic.
(4) The comparative basis of the taxpayer's tax is also the comparative basis of the tax of its legal predecessor to the extent that, as a result of the transformation, its assets have been transferred to the taxpayer. The tax base of the taxpayer is not part of its comparative tax base to the extent that, as a result of the transformation, its assets have transferred to its legal successor. If the legal predecessor was a tax non-resident and the taxpayer is a tax resident of the Czech Republic, the comparative basis of the tax of the legal predecessor shall be determined in accordance with paragraph 3. If the conversion has become effective since 1 July 2022, the first and second sentences procedure shall not apply if the predecessor of the law has not, for the first financial year ending on 1 January 2021, had the relevant revenue for the tax on unexpected profits of at least CZK 50 000 000.
(5) Where the benchmark tax base is determined for a period other than the benchmark tax base, the benchmark tax base shall be considered to be the same amount as if the benchmark tax base had been determined for the same period.
(6) The adjusted comparative basis is the comparative basis plus the absolute value of 20% of that base.
Average adjusted comparative bases of tax
(1) The average of the adjusted basis of comparison is calculated as the arithmetic mean. If the average of the adjusted comparative bases of the tax is negative, it shall be considered zero.
(2) The average of the adjusted comparative bases of taxpayers who are part of the same group of companies with unexpected profits and who have the same period of time as the comparable base is determined may be increased by the same amount for one taxpayer during that period and reduced for the other taxpayer if:
(a) this increase results in the tax on the first taxpayer's unexpected profits being lower than if the average had not been shifted;
(b) that reduction does not result in the tax on the other taxpayer's unexpected profits being higher than if the average had not been shifted; and
(c) a notification is made of the transfer of averages of adjusted comparative bases of tax within a group of undertakings with unexpected profits where the transfer of averages takes place on the basis of a tax return submitted or an additional tax return on unexpected profits.
(3) The procedure laid down in paragraph 2 must not be followed by a tax payer on unexpected profits which:
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Regulation Information
| Citation | Act No. 366 / 2022 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 02.12.2022 |
|---|---|
| Effective from | 01.01.2023 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Taxes
Social security benefits
Finance
Social security law
Proceedings in social security matters
Social Services, Social Assistance
Social security management
Administrative offences
Administrative law
Old age insurance, Old age pension
Diseases, Sickness benefits
Minimum of life, Emergency
Parliamentary Paper:
Paper No. 254
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