Act No. 370 / 2011 Coll.
Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws
Valid
Law
Effective from 01.01.2012
370
THE LAW
of 6 November 2011
amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Value Added Tax Act
Act No. 235 / 2004 Coll., on Value Added Tax, as amended 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. 120 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 441 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 109 / 2006 Coll., Act No. 296 / 2007 Coll., Act No. 124 / 2006 Coll., Act No. 126 / 2008 Coll., Act No. 302 / 2008 Coll., Act No. 261., Act No. 261 / 2009 Coll.
1. in Article 4 (3) (d), the following point 4 is added:
"4. technical evaluation under the Income Tax Act,"
6. in Articles 36a (1) (b) and 36a (2), "Article 72 (4)" is replaced by "Article 76 (1)."
7. in Articles 37 (1) and (2), 38 (4) and 47 (1) (b), "10" is replaced by "14."
9. Paragraph 42 (4) reads as follows:
"(4) In the case of a correction of the tax base and the amount of tax, the tax rate applicable on the date on which the tax is payable on the original taxable transaction. For the conversion of foreign currency into Czech currency, the foreign exchange market rate declared by the Czech National Bank and valid for the person carrying out the conversion on the date of the tax obligation for the original taxable supply shall be used. In the case of the correction of the tax base and of the amount of tax referred to in Article 42 (1) (b), when the correction document referred to in Article 45 (2) is issued at the same time, the rate applicable on the first working day of the calendar year in which the reason for the correction arose may also be used. '
10.Paragraph 45 (1) reads as follows:
"(1) The corrective tax document on the correction of the tax base and the amount of the tax or the correction of the amount of the tax in other cases contains:
(a) the trading firm or the name and surname or, where applicable, the name, addendum to the name and surname or name, registered office or place of business of the payer performing the transaction;
(b) the tax identification number of the payer who carries out the transaction;
(c) the trading firm or the name and surname or, where applicable, the name, addendum to the name and surname or name, registered office or place of business of the person for whom the transaction takes place;
(d) the tax identification number if the person for whom the transaction is made is a payer;
(e) the registration number of the original tax document;
(f) the registration number of the corrected tax document;
(g) the reason for the correction;
(h) the difference between the corrected tax base and the original tax base;
(i) the difference between the corrected tax and the original tax;
(j) the difference between the corrected and the original payment. ';
11. in Paragraph 45 (2), the second sentence is replaced by the following: "In the absence of the registration numbers of the original tax documents on the corrected tax document, such a definition of those transactions must be indicated on the corrected tax document in relation to the original taxable transactions in order to make the link between the original and the corrected taxable transactions clearly identifiable. Furthermore, the payer shall aggregate the differences between the corrected and the original tax bases and the corresponding amounts of tax for all the corrected taxable transactions. '
12. in Article 45 (3) (a):
"(a) the particulars referred to in paragraph 1 (a), (b), (f) and (g), ';
16. in Paragraph 73 (1) (c), the word "or" shall be deleted;
17. In Paragraph 73, at the end of paragraph 1, the dot is replaced by "or 'and the following point (e) is added:
"(e) when deducting the tax applied by the payer in the case of transactions referred to in Article 13 (4) (b), to grant the tax and to have a tax document; where the payer does not have a tax document, the claim may be proved otherwise. ';
18. in Paragraph 73 (5), the second sentence is deleted;
19. In Paragraph 75 (4), the second sentence is replaced by the following: "After the end of the calendar year in which, after the taxable performance of the payer, he was entitled to claim a deduction and exercised that right, the payer shall take into account the actual proportion of the use of that taxable performance for his economic activities in the relevant year 'and the last sentence shall be replaced by the sentence" The correction of the payer shall indicate in the return for the last tax period of the calendar year in which, after the taxable performance, the right to deduct the tax to which the correction relates.'.
20. In Article 77 (1), the words "before use 'shall be inserted after the words" commercial property'.
21. in Paragraph 77, the following paragraph 2 is inserted after paragraph 1:
"(2) Use for other purposes means cases where the payer has applied the original deduction of the tax in
(a) the full amount and subsequently use the property for the purposes for which it is entitled to deduct the reduced amount or is not entitled to deduct the tax; or
(b) the amount reduced and subsequently used for purposes for which it is not entitled to deduct or for purposes for which it is entitled to deduct in full. "
22. In Paragraph 78, the words "because the property was originally intended for use in the economic activities of the payer for purposes which do not give rise to a right to deduct 'are added at the end of paragraph 1.
23. in § 78 (3) and § 78a (1) of the introductory part of the provision, the words "land, buildings, flats and non-residential premises" shall be replaced by the words "buildings, flats, non-residential premises and their technical valuation73) and in the case of parcels."
24. in Article 78a (1) (b), the words' at the time of the adjustment of the deduction 'shall be replaced by' at the calendar year in which the adjustment of the deduction is made ';
25. in Paragraph 78a (5):
"(5) Where the payer uses the assets for the amended purposes referred to in Article 78 (4) (a) to (c) only for part of the relevant calendar year, this shall be taken into account in the amount of adjustment to the deduction calculated in accordance with paragraph 1 or 4. ';
26. in § 78a, paragraph 6 is deleted;
27. the following Section 78d is inserted after § 78c:
(1) If, in the case of fixed assets, there is an adjustment within the time limit for the deduction to be made for the supply of goods, the transfer of immovable property or the supply of services, the provisions of paragraphs 78 to 78c shall apply mutatis mutandis, provided that the adjustment to the deduction is made on a one-off basis.
(2) The amount of the one-off adjustment to the deduction for the calendar year in which the transactions referred to in paragraph 1 are carried out shall be determined as the product of the amount calculated in accordance with Paragraph 78a (1) or (4) and the number of years remaining until the end of the adjustment period for the deduction. The number of years shall also include the year in which the adjustment to the deduction is made. The indication of the right to deduct shall be 0% if the duty is exempt or 100% if it is taxable.
(3) The adjustment of the deduction shall also be subject to the deduction of the tax applied by the payer in respect of fixed assets in the same calendar year in which he carried out the transactions referred to in paragraph 1.
(4) Where the payer supplies, transfers or provides, within the period for adjustment, long-term assets for which he was entitled to exercise the original right to deduct the tax in proportion to the amount, the supply of goods, transfer of immovable property or supply of services in the context of carrying out his economic activities, also in the case of part of that property originally intended for use for purposes not related to his economic activities. ';
28. In Paragraph 79 (2), "78c 'is replaced by" 78d'.
29. in § 79 (2) and (5), "§ 78a (6)" is replaced by "§ 78d (2)."
38. Paragraph 103, including the title, reads:
Special provisions on the payment of unpaid or not tax
If there is a risk of default, the freezing order shall be effective and enforceable at the time of its issue. The tax administrator shall, at the same time as the freezing order is issued, make an attempt to notify the tax entity of the issuing of the freezing order in an appropriate manner and make an official record thereof. ';
39. in Paragraph 109 (2):
"(2) The recipient of taxable transactions also guarantees unpaid tax on such transactions if the payment for such transactions is
(a) without economic justification, clearly deviating from the normal price25); or
(b) provided in whole or in part by a cash transfer to an account maintained by a payment service provider outside the territory of the country. ';
Transitional provisions
1. For the taxation of value added tax for the tax period preceding the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, shall apply.
3. In the case of the supply of water, in the case of the supply of services related to the supply and disposal of waste water, and in the case of the supply of heat or cold, a payer who has carried out a taxable supply with the date on which the taxable supply takes effect from the date on which this Act takes effect shall be entitled to determine the consumption separately for the period before the date on which this Act takes effect and separately for the period from the date on which it takes effect, on the basis of the deduction from the measurement facilities after that date. In such cases, for consumption for the period before the date of entry into force of this Act, the payer shall apply a reduced rate of tax in force during that period and, for consumption for the period from the date of entry into force of this Act, a reduced rate of tax in force from that date; in the case of acceptance of the remuneration before the date of entry into force of this Act on which the obligation to grant the tax arose, these rates shall be applied on the basis of the tax base established for each period under Section 37 (3) of Act No. 235 / 2004 Coll., as amended. The payer shall be entitled to apply a reduced rate of tax applicable to the supply of water, the supply of services related to the supply of services, the disposal of waste water, and, where appropriate, the disposal of waste water and for the supply of heat or cold relating solely to the period prior to the date of entry into force of this Act, even if actual consumption is found in the period from the date of entry into force of this Act.
6. If before the date of entry into force of this Act, the payer is obliged to grant the tax on output on receipt of the tax on receipt of the tax before the date on which the taxable transaction is carried out and the date on which the taxable transaction takes effect, the payer shall apply the tax rate applicable on the date on which the taxable transaction takes effect, only on the basis of the tax base provided for in Section 37 (3) of Act 235 / 2004 Coll., as amended.
9. In the event of deduction of the tax applied to the technical assessment made before the date of entry into force of this Act, the provisions of Section 78 (3) and Section 78a (1) of Act No. 235 / 2004 Coll., as effective before the date of entry into force of this Act, shall apply to the tax deduction.
10. If the payer is obliged to apply the reverse charge scheme under Section 92e of Act No. 235 / 2004 Coll., as amended, and has been obliged to grant the tax on the date of acceptance of the payment before the date of entry into force of this Act, the taxable amount of the tax on the difference between the tax base under Section 36 (1) of Act No. 235 / 2004 Coll., as amended, and the summary of the tax bases under Section 36 (2) of Act No. 235 / 2004 Coll., as amended.
Amendment of the Income Tax Act
Act No. 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 6, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 5, No 6, No 6, No 5, No 5, No 6, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 6, No 6, No 5, No 5, No 5, No 6, No 5, No 5, No 6, No 6, No 5, No 5, No 6, No 6, No 6, No 5, No 6, No 6, No 2004, No 5, No 5, No 5, No 5, No 5, No 5, No 6, No 5, No 5, No 6, No 5, No 5,
1. In Paragraph 35c (1), "11 604 'is replaced by" 13 404'.
2. In Paragraph 35c (3), "52 200 'is replaced by" 60 300'.
3. In Paragraph 35d (4), "4 350 'is replaced by" 5 025'.
Transitional provision
The provisions of § 35c paragraphs 1 and 3 and § 35d paragraph 4 of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply for the first time for the tax period of calendar year 2012.
Amendment of the budgetary rules
In Article 36 (3) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 26 / 2008 Coll., the words "together with the amount of 7,2% of the value added tax on the State budget 'shall be inserted after the words" attributable to pension insurance'.
Amendment to the Budget Tax Determination Act
Act No 243 / 2000 Coll., on the budgetary determination of the yield of certain taxes to local authorities and certain state funds (Act on Budgetary Determination of Taxes), as amended by Act No 492 / 2000 Coll., Act No 483 / 2001 Coll., Act No 387 / 2004 Coll., Act No 1 / 2005 Coll. and Act No 377 / 2007 Coll., is amended as follows:
1. in Paragraph 3 (1) (b), "8,92" is replaced by "8,29."
3. in Article 4 (1) (b), "21,4" is replaced by "19,93."
Transitional provisions
1. In determining the shares of municipalities and counties in tax revenue to which the municipalities and counties were entitled before the date of entry into force of this Act and which were not transferred to the budgets of municipalities and counties before the date of entry into force of this Act, the Act No. 243 / 2000 Coll., as effective before the date of entry into force of this Act, shall be followed.
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. 370 / 2011 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.12.2011 |
|---|---|
| Effective from | 01.01.2012 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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