Act No. 438 / 2003 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended, and certain other laws
Valid
Law
Effective from 01.01.2004
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438
THE LAW
of 2 December 2003
amending 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 Income Tax Act
Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 2000 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000, Act No. 100 / 2000 Coll., Act No. 100 / 2000 Coll., Act No. 100 / 2000 Coll., Act No. 120 / 1993 Coll., Act No. 2000 Coll., Act No. 100 / 2000 Coll., Act No. 2000 Coll., Act No. 2000 Coll.
1. in Paragraph 3 (4) (b):
"(b) loans and loans with the exception of:
1. the income acquired by the creditor from the loan or loan repaid by the transfer of the debt arising from the loan or loan, at an amount equal to the difference between the income resulting from the repayment of the loan or loan and the price at which the debt was transferred,
2. the income of the taxpayer who keeps the tax records from an even-term loan from a note to which the claim is payable; ';
2. In Article 3, at the end of paragraph 4, the dot is replaced by a comma and the following point (d) is added:
"(d) income resulting from a fair settlement granted by the European Court of Human Rights of an amount which the Czech Republic is obliged to pay or from an amicable settlement of a matter before the European Court of Human Rights of an amount which the Czech Republic has undertaken to pay. 1c)
1c) Article 37 (1), Articles 39 and 41 of the Convention on the Protection of Human Rights and Fundamental Freedoms, published under No 209 / 1992 Coll., as amended by Protocol 11 to the Convention on the Protection of Human Rights and Fundamental Freedoms, published under No 243 / 1998 Coll. ';
3. in Article 4 (1) (a), the sentence "In order to exempt the income of spouses from their common assets, it is sufficient that only one spouse fulfils the conditions for his exemption, if the property to which the exemption relates is not or is not included in the assets of one spouse."
4. in the last sentence of Article 4 (1) (a), the words "on this property" shall be inserted after the words "co-ownership interest."
5. In Article 4 (1), at the end of point (b), comma is replaced by a dot and the sentence "In the case of the sale of land acquired by the seller from the land office by exchange in the context of land changes under special legislation, 87), the period of 5 years shall be reduced by the period during which the seller owned the original land that was exchanged and that period shall be counted against the period running from the removal of the swap land from the commercial property."
footnote 87) reads as follows:
"87) Act No. 139 / 2002 Coll., on land and land offices and amending Act No. 229 / 1991 Coll., on the modification of property relations with land and other agricultural property, as amended, as amended, Act No. 309 / 2002 Coll. '
6. in § 4 (1) (e), first sentence and in § 19 (1) (d), first sentence, the words "other production methods" are replaced by the words "production."
7. in Article 4 (1) (e) and in Article 19 (1) (d), the second sentence is replaced by the following: "The first entry into service shall also be considered as the putting into service of the equipment on the basis of which revenue has been generated or generated by the taxpayer and cases where a small hydropower plant up to 1 MW has been reconstructed if the revenues from that small hydropower plant up to 1 MW have not already been exempted."
8. in Article 4 (1) (f), the words', from advertising 'shall be replaced by' or from advertising ', unless it is a consumer lottery under special legislation (12)' and the words' and in § 20 (8) 'shall be deleted;
9. in Article 4 (1) (l):
"(l) benefits from the insurance of persons, except in the case of life insurance in the case of life expectancy, in the case of life expectancy in the case of death or life expectancy and in the case of life expectancy in the case of pension insurance, and with the exception of other income from the insurance of persons who are not insured and do not constitute the termination of an insurance contract,";
10. in Paragraph 4 (1) (r), the sentence "The period of 5 years between the acquisition and transfer of the members' rights of the cooperative, the shareholding in the transformed cooperative (13) or the participation in a trading company, if not for the sale of securities, shall be reduced by the period during which the taxpayer was a member of the trading company or a member of the cooperative prior to the transformation of that company or cooperative. If the conditions set out in § 23b or § 23c are met, the period of 5 years between acquisition and transfer shall not be interrupted when the shares, merger or division of the company are exchanged. '
11. in Article 4 (1) (t), including footnotes 13c) and (20):
"(t) grants from the state budget, from the budget of municipalities, regions, national funds, the national fund, grants awarded or contributions from the state budget granted under special legislation13c), or grants, grants and contributions from the European Communities, acquisition of tangible property, technical evaluation thereof or the elimination of the consequences of a natural disaster (§ 24 (10), with the exception of subsidies and contributions charged to income (revenue) under special legislation, 20)
13c) Paragraph 7 (1) (o) of Act No. 218 / 2000 Coll., on budgetary rules and amending certain related laws (budgetary rules), as amended by Act No. 141 / 2001 Coll.
20) Act No. 563 / 1991 Coll., on Accounting, as amended. '
12. in the first sentence of Article 4 (1) (w), the words "or income from the return of employee shares" shall be deleted;
13. in Paragraph 4 (1) (w) of the sixth sentence, the words "change of legal form" shall be replaced by "conversion."
14. Paragraph 4 (1) shall be replaced by a dot at the end of point (w) of the comma and the sentence "The exemption shall not apply to revenue accruing to the taxpayer from the future sale of securities carried out within 6 months of the acquisition and the future sale of securities which are or have been included in the commercial property within 6 months of the end of the business or other self-employed activity (§ 7), even if the purchase contract will not be concluded until 6 months after the acquisition or 6 months after the end of the business or other self-employed activity (§ 7),"
15. in Article 4 (1) (w), at the end of the sentence of the seventh period, the words "the same shall apply to the exchange of shares, the merger of companies or the division of companies if the conditions set out in Article 23b or Article 23c are fulfilled," shall be added.
16. in Article 4 (1) (x), the words "or forced settlement" shall be inserted after the words "at settlement."
17. In Paragraph 4 (1) (a), the amount "200 CZK" is replaced by "500 CZK."
18. in Paragraph 4 (1), points (zh) and (zi) are deleted;
The existing letters (zj), zk) and zl) are referred to as (zh), (zi) and (zj).
19. In Article 4, at the end of paragraph 1, the dot is replaced by a comma and the following points (zk), (zl) and (zm) are added:
"(zk) income of the owner of the apartment or non-residential space
1. resulting as a result of the reimbursement of expenses (costs) for the repair, maintenance and technical evaluation of the common parts of the house with apartments and non-residential premises owned under the special legislation on the ownership of by60) in kind, provided that this results from a contract for the construction of another apartment or non-residential space, or parts thereof, provided that the owners of the apartments and non-residential premises in the house agree in writing to pay the said costs and expenses other than the amount of the co-ownership shares in the common parts of the house, or so provided for in specific legislation, 60)
2. resulting as a result of the reimbursement of expenses (costs) for the repair, maintenance and technical evaluation of the common parts of the house with apartments and non-residential premises owned by the special legislation on the ownership of flats (60) by the other owner of the apartment or non-residential space in the house in kind, at an amount exceeding the obligation of the owner of the apartment or non-residential space in the house to pay the said costs and expenses, depending on the size of the co-ownership interest in the common parts of the house, provided that the owners of apartments and non-residential premises in the house agree in writing on the reimbursement of the said costs and expenses other than those of the shares in the common parts of the house, or thus provide for special legislation, 60)
(zl) income resulting from the top-up payment 70a) in the conversion, exchange of shares, merger of companies or division of a company to which the shareholder is entitled in accordance with the special legislation, 70a) is exempt if it relates to:
1. shares for which the period between the acquisition and the operative date of the conversion, the exchange of shares, the merger of companies or the division of the company has exceeded 6 months. The exemption does not apply to shares which are or have been included in commercial property for a period of 6 months after the end of the business or other self-employed activity (§ 7),
2. an interest in a company for which the period between the acquisition and the operative date of the conversion, the exchange of shares, the merger of companies or the division of a company has exceeded 5 years. The exemption does not apply to shares which are or have been included in commercial property for a period of 5 years from the end of the business or other self-employed activity (§ 7),
(m) compensation (contributions) of accommodation expenses provided by the institutions of the European Union to staff (national experts) posted to the institutions of the European Union.
70 (a) For example, § 220a (5) and § 220k (1) of the Commercial Code. '
20. In the first sentence of Article 4 (4), the words "or entered in the records of assets and liabilities for the purposes of determining the taxable and income tax base (hereinafter referred to as" tax records ") 'shall be inserted after the word" charged'.
21. In Article 4, at the end of the text of paragraph 4, the words "or the last time it was registered 'are added.
22. in the first sentence of Article 5 (3), the word 'or' is replaced by ', tax records or by';
23. In the first sentence of Article 5 (5), the words "with the exception of income for which a withholding tax is levied at a special rate shall be deleted from the total tax liability in the tax return (§ 8 (4), § 36 (6))."
24. in Article 5 (6), first and third sentences, the words "or in tax records" shall be inserted after the words "accounting."
25. in Article 5 (8), the first sentence is replaced by the following: "When transferring from accounting to tax records, the provisions of Annex 2 to this Act shall be followed."
26. In Paragraph 5 (8), the second sentence is replaced by the following: "The transfer from tax records to accounting is carried out in accordance with Annex 3 to this Act."
27. In Article 5, at the end of paragraph 9, the sentence "In the case of taxpayers who are or have been taxpayers of value added tax at the time of the claim, the value of the claim shall be reduced by the amount of value added tax provided that their own output tax obligation has been met."
28. in Article 5, paragraphs 10 and 11, including footnote 88, are added:
"(10) The difference between revenue and expenditure is increased by
(a) the amount of the liability which has ceased to exist other than its fulfilment by offsetting by means of an agreement between the creditor and the debtor, which replaces the existing liability by a new commitment, and a settlement under a specific law. 88) This shall not apply to obligations on contractual fines, interest on late payments, late payments and other penalties on obligations, and to commitments the reimbursement of which would be expenditure reducing the tax base or increasing tax losses,
(b) the value of advances paid by a taxpayer with income pursuant to § 7, which does not keep accounts and expenditure pursuant to § 24, to a taxpayer who is a person of economic or staffing or otherwise linked (§ 23), who keeps accounts, except for advances in respect of rent in respect of financial leasing with subsequent purchase of the hired item, if the total liability has not been cleared in the tax period in which the advances were paid;
(c) the income generated by the tax payer who keeps the register from the bill covering the claim in the case of income subject to tax pursuant to Article 3;
(d) an amount equal to the valuation of the non-cash contribution less the amount of the contribution paid by the trading company to the member of the cooperative.
(11) The difference between income and expenditure shall be reduced by the value of advances paid by the taxpayer with revenue pursuant to § 7, which does not keep accounts and expenditure in accordance with § 24, to a taxpayer who is an economic or personal person or otherwise linked (§ 23), who keeps accounts, with the exception of advances on rent in respect of financial leasing with the subsequent purchase of the hired item, by which the tax base referred to in paragraph 10 has increased, in the tax period in which the total liability has been charged.
88) § 585 et seq. of the Civil Code. '.
29. In Paragraph 6 (4), first sentence, the amount "CZK 3,000" is replaced by "CZK 5,000."
30. In Article 6, the following sentence is added at the end of paragraph 6: "If the employer provides employees, free of charge, in a calendar month, in turn, with more motor vehicles for service and private purposes, an amount of 1% of the maximum entry price of the motor vehicle shall be considered as the employee's income. Where the employer provides the employee, free of charge, with more than one motor vehicle at the same time during a calendar month, an amount of 1% of the total entry price of all motor vehicles used for both professional and private purposes shall be deemed to be the employee's income. ';
31. in the first sentence of Article 6 (9) (d), the words "and, for employers who have not made a profit," shall be replaced by the words "or" and "abroad" and "10 000" shall be replaced by the words "20 000."
32. in Article 6 (9) (e), the words "and health insurance premiums" shall be replaced by the words "health insurance premiums and, for staff covered by compulsory foreign insurance of the same type, contributions to such foreign insurance."
33.In Paragraph 6 (9), point (h) is deleted.
Points (ch) to (z) shall be renumbered as points (h) to (y).
34. in Article 6 (9) (ch), the words "for employers who have not made profits," shall be replaced by "or."
35. in Paragraph 6 (9), point (m) is deleted;
Points (n) to (y) shall be renumbered as points (m) to (x).
36. in the first sentence of Article 6 (9) (w), the word "his" shall be inserted after the words "employee on" and the words "agreed by the employee as a policy holder" shall be replaced by the words "concluded between the employee as a policy holder and an insurance undertaking authorised to pursue an insurance business in the Czech Republic under a special legislation, 89)."
footnote 89) reads:
"89) Act No. 363 / 1999 Coll., on Insurance and on the amendment of certain related laws (Insurance Act), as amended."
37. In Article 6, at the end of the text of paragraph 13, the words "and the deducted or paid employee of insurance contributions payable under the first sentence 'are added.
38. in Article 7 (2) (c), the words "and the liquidator of bankruptcy for activity under special legislation 19a)" shall be deleted;
39. in Article 7 (2) (d):
"(d) income from the activities of the liquidator, including income from the activities of the interim administrator, the special administrator, the representative of the administrator and the equalisation administrator, which are neither business nor business under special legislation. 19a) '.
40. In Paragraph 7, at the end of paragraph 4, the sentence "When determining the taxable amount of a public company's shareholder, no account shall be taken of the provisions of the first Paragraph 18 (9)."
41.Paragraph 7 (5), including footnote 9c, reads:
"(5) In the case of a taxpayer who is an associate of a limited partnership, the taxable amount shall form part of the taxable amount or the tax loss of a limited partnership determined in the same proportion as the profit or loss of a limited partnership is distributed to that subsidiary in accordance with the special legislation. (c)
9c) § 100 of the Commercial Code. '.
42. In the first sentence of Paragraph 7 (13), the words "accounting in the double accounting system shall pay the amounts of premiums referred to in Article 23 (4) (d)" shall be replaced by the words "keeping accounts, paying the amounts of premiums referred to in Article 23 (3) (a) (5)."
43. Paragraph 7 shall be supplemented by the following: "If the taxpayer applies the procedure laid down in paragraphs 9, 10, 7a, 12, 13 or 14 in the period in which he accounts in the marketing year, or has revenue in accordance with paragraph 1 (c), (d) or (2) in that period, he shall change the accounting method in the calendar year. Similarly, the taxpayer shall proceed with the revenue referred to in Article 7 (1) (d) if the public commercial company or limited partnership applies the marketing year as accounting year. '
44. in Paragraph 7 (15):
"(15) The taxpayers with revenue referred to in paragraphs 1 and 2 who do not keep accounts and do not apply the expenditure referred to in paragraph 9 shall comply with Paragraph 7b. ';
45. In the first sentence of Article 7a (1), the words "in the current account that are determined under the terms of the bank 'are replaced by the words" from the current account deposits that are determined under the terms of the bank'.
46. In the fourth sentence of Paragraph 7a (2), the words "and non-taxable 'are replaced by the words" and the presumed non-taxable'.
47. In the first sentence of Paragraph 7a (3), the words "income from the sale of a property or right which has been included in a commercial property or" and the amount "CZK 4,000" are replaced by "CZK 6,000."
48. The following Sections 7b and 7c are inserted after Section 7a, including the headings and footnotes No 20h, 90 and 91:
Tax records
(1) Tax records provide for the determination of the income tax base and contain data on:
(a) revenue and expenditure, broken down as necessary for the determination of the taxable base;
(b) assets and liabilities.
(2) Specific accounting legislation shall apply to the content of the components of the property in the tax register, unless otherwise specified.
(3) For the valuation of assets and liabilities in the tax register, tangible assets are valued in accordance with § 29, claims are valued in accordance with § 5. Other assets are valued at cost, 31) if they are acquired on a fee, own costs, 31) if they are acquired in their own direction, or the price established for tax purposes for inheritance or donation in respect of property acquired by inheritance or gift. Liabilities shall be valued at nominal value upon receipt of the cost. Money and prices are valued at their nominal values. The purchase price of the land is the price including the crop, unless it is a permanent crop production unit (§ 26). The purchase price of assets acquired in the form of a financial lease followed by the purchase of a hired item shall include expenditure related to its acquisition, paid by the lessee. In the case of the acquisition of immovable and movable property, property rights, claims and liabilities, or part of those assets and liabilities, at one cost, the price of each component of the property shall be determined in proportion to the price of each component of the property valued under the special legislation, 1a) except for money, prices, receivables and liabilities.
(4) The determination of the actual stocks, tangible assets, debts and liabilities will be made by the taxpayer on the last day of the tax period. It shall record this finding. The tax base will be adjusted for any differences pursuant to § 24 and 25.
(5) The taxpayer is obliged to keep tax records for all tax periods for which the time limit for the assessment of tax laid down by this law or by special legislation has not expired. 28b)
Minimum tax base
(1) In the case of a taxpayer with income pursuant to § 7 (1) (a), (b) or (c), the taxable amount referred to in § 5 and 23 must be at least 50% of the amount which is determined as the product of the general assessment basis under the Pension Insurance Act for a calendar year preceding the tax period by 2 years, the conversion rate under the Pension Insurance Act for the adjustment of that general basis and the number of calendar months during which the taxpayer has engaged in business or other self-employed activities. This amount is rounded down to the whole hundred crowns.
(2) The minimum tax base referred to in paragraph 1 shall not be reduced by the items deductible from the tax base referred to in Paragraph 34. The tax loss determined in accordance with § 5 and 23 in the tax period in which the minimum tax base was established may be applied in subsequent tax periods under § 34.
(3) The provisions of paragraphs 1 and 2 shall not apply to the taxpayer in the tax year:
(a) in which he has commenced or ceased business;
(b) immediately following the tax period in which he began his business.
(4) The provisions of paragraphs 1 and 2 shall not apply to the taxpayer,
(a) to which a flat-rate amount has been fixed in accordance with Article 7a;
(b) to which the parental contribution was due under special legislation, 44), even for part of the tax period;
(c) to which a contribution in the care of a loved one or another under a special legislation, 45), including for part of the tax period;
(d) who is the beneficiary of an old-age pension, a full invalidity pension or a partial invalidity pension;
(e) which, at the beginning of the tax period, has not completed the age of 26 and which, in accordance with the special Regulation 14d, is continuously preparing for a future occupation through study or prescribed training;
(f) which, during the tax period, submits a tax return pursuant to § 38gb and which has not ceased business until the end of the same tax period;
(g) which is entitled to a tax credit under § 35, 35a and 35b during the tax period.
20h) Sections 6 to 9 of Decree No. 500 / 2002 Coll., implementing certain provisions of Act No. 563 / 1991 Coll., on Accounting, as amended, for entities that are entities accounting in the double accounting system.
90) Paragraph 17 (2) of Act No. 155 / 1995 Coll., on Pension Insurance.
91) § 17 (4) of Act No. 155 / 1995 Coll. '
49. in Paragraph 8 (1), at the end of the text of point (a), the words "the income from the compensation to a member who is not a participant in a contract (hereinafter" outside the standing partner ") obtained by virtue of a profit transfer contract under a special law (hereinafter" the profit transfer contract ") or a control contract under a special law (hereinafter" the management contract ")" shall be added.
50. in Paragraph 8 (1) (e), "7" is replaced by "6."
51. in Article 8 (1) (f), the words "or other income from the insurance of persons who is not an insurance contract and does not constitute the termination of an insurance contract" shall be inserted after the words "private life insurance"; and the number "8" shall be replaced by "7."
52. Paragraph 8 (2) shall be deleted;
Paragraphs 3 to 9 shall be renumbered paragraphs 2 to 8.
53.In Paragraph 8 (3), the second sentence is deleted.
54. In the first sentence of Article 8 (5), the words "from the deposit note issued by the bank 'are replaced by the words" from the note issued by the bank to secure the claim arising from the creditor's deposit'.
55. Paragraph 8 (7) reads as follows:
"(7) The performance of private life insurance or other income from the insurance of persons who is not an insurance performance and does not constitute the termination of an insurance contract shall be considered as a taxable amount after a reduction in the insurance premiums paid. In the case of other income from insurance of persons who are not insured and do not constitute the termination of an insurance contract, that income shall be considered as the basis of the tax minus the premiums paid on the date of payment up to the amount of that income. If there is another income from insurance of persons who is not an insurance contract and does not constitute the termination of an insurance contract repeatedly during the life of the insurance contract, such income may not be reduced by the premiums previously paid. For transactions in the form of an agreed pension, the basis of the insurance performance tax shall be taken to be less the premiums paid, equally divided into periods of retirement. If the retirement period is not defined, the participant's life expectancy is determined by the mortality rate from the tables of the Czech Statistical Office at the time when the pension begins to receive for the first time. For the purposes of determining the taxable amount, the performance of private life insurance shall not be reduced by the premiums paid previously applied in connection with other income from the insurance of persons who are not insured and who do not constitute the loss of the insurance contract. The remuneration shall not be reduced for the determination of the taxable amount by contributions paid by the employer for employees after 1 January 2001 and by the premiums paid previously applied in connection with other insurance income of persons who are not insured and who do not constitute the termination of the insurance contract. '
56. In Paragraph 8, the sentence "If the income referred to in paragraph 1 or 3 arising in the joint capital of spouses from a source which is not transferred to the assets of any spouse is added at the end of paragraph 8, it shall be taxed only on one of them."
57. In the first sentence of Paragraph 9 (6), the words "and intangible" shall be deleted.
58. In the second sentence of Paragraph 9 (6), the words "charge in a system of simple or double-handed 'are replaced by" lead'.
59. In Article 9, the following paragraph 7 is added:
"(7) In the case of the lease of an undertaking under special legislation (70), the income of the lessor who does not keep accounts is also:
(a) the value of the claims and liabilities, except for commitments, the reimbursement of which would be expenditure reducing the taxable amount which is passed on to the lessee, unless payment is agreed upon. Where partial reimbursement of claims and liabilities is agreed, except for commitments whose reimbursement would be expenditure reducing the taxable amount, the income shall be their value. Where the payment of claims and obligations is agreed, with the exception of those whose reimbursement would be expenditure reducing the taxable amount, higher than their value, the revenue shall be that higher price,
(b) the outstanding difference between the value of immovable property and movable property at the beginning of the lease and the higher value of the lease at the end of the lease provided for in the special legislation (1a) or the information given in the tenant's accounts, carried out under the special legislation. 20)
The tax base will not be increased under this provision in cases where it will be increased under other provisions of this Act by virtue of the operations described in this provision. Paragraph 23 (13) shall not apply for the purposes of this provision. '
60. In Article 10 (1), the words "and / or the share of the holder of the participation certificate in the share sheet at the end of the text of point (f) shall be added at the end of the text. ';
61. In Article 10, at the end of paragraph 1, the dot is replaced by a comma and the following point (j) is added:
"(j) income from the transfer of assets to a shareholder and income from settlement under special legislation. 70)."
62. Paragraph 10 (2) reads as follows:
"(2) The income referred to in paragraph 1, resulting from spouses' joint assets, shall be taxed on one of them. Revenue accruing to spouses from the sale or transfer of assets or rights in the joint capital of spouses which have been incorporated in commercial property shall be taxed on the part of spouses who have such assets or rights included in commercial property. In the case of income arising from the sale or transfer of assets or rights in the joint capital of spouses which have been included in the assets of the deceased spouse resulting from the surviving spouse, the period referred to in Article 4 (1) (a), (b), (c), (r) and (w) relating to the assets or rights included in the assets shall not be taken into account. ';
63.In Article 10 (3) (a):
"(a) the revenue referred to in paragraph 1 (a), provided that their total of the taxpayer does not exceed CZK 20 000 in the tax period; the income of a taxpayer who receives income from bee breeding and who does not exceed the number of hives in the tax period is CZK 500 per colony,"
64. In Article 10, at the end of paragraph 5, the sentence "For revenue referred to in paragraph 1 (b), the expenditure shall be the advance paid even if it is refunded in another tax year."
65. In Paragraph 10, the following sentence is added at the end of paragraph 6: "For income from the transfer of capital to a shareholder, the acquisition price of the share or purchase price of the securities taken over by the liabilities which were subsequently paid and the settlement paid, even if the payment takes place in a tax period other than that in which the income from the transfer of capital to the shareholder results. In the case of settlement income, the acquisition price shall be the share or purchase price of securities. ';
66. In Paragraph 10, the following sentence is added at the beginning of paragraph 8: "The income referred to in paragraph 1 (f) and (g) shall also be the positive difference between the valuation of assets under the special legislation (1a) and the amount of its value recorded in the accounts of a trading company or cooperative in accordance with the special law (20) when the participation of a partner in a trading company or in a cooperative is terminated if the share in the liquidation balance or settlement interest is settled in non-monetary form. If, in addition to the right to a settlement interest in non-monetary form, an obligation to the trading company or cooperative is incurred at the same time when its participation in a trading company or cooperative ceases to exist, that positive difference shall be reduced by the amount of the liability. ';
67. In Paragraph 11, the second sentence is replaced by the following: "If the revenue from the use of the case is accrual from a written contract concluded by all the joint owners only to certain joint owners or otherwise than those corresponding to their joint ownership interests, such revenue and expenditure shall be distributed in order to achieve, secure and maintain such revenue under this Treaty; expenditure shall be distributed in the same proportion as revenue for the purposes of this provision. ';
68. In the last sentence of Paragraph 11, the word "co-owners' shall be inserted after the word" may '.
69. In the third sentence of Article 14 (1), the words "the preliminary bankruptcy special representative of the administrator and the equalisation administrator, which are neither a business nor an undertaking under a special law, 66) 'are replaced by the words" pursuant to Article 7 (2) (d)'.
70.In Paragraph 14 (2) (c):
"(c) referred to in § 7 (2) (d)."
71. In Paragraph 15 (1) (b), the amount "CZK 23 520" is replaced by "CZK 25 560."
72. In Article 15 (3), the first sentence is replaced by the following: "In the case of a taxpayer referred to in Article 2 (3), the taxable amount shall be reduced for the tax period by the amounts referred to in paragraph 1 (b) to (f) if the total of his income from resources in the Czech Republic (§ 22) is at least 90% of all his income, except those which are not subject to tax pursuant to Article 3, or are exempt from tax pursuant to Sections 4, 6, 8 and 10."
73. In the second sentence of Article 15 (3), the words "in a separate VAT return 'are deleted.
74. In the first sentence of Article 15 (8), the words "and their health 'shall be inserted after the words" for the protection of animals'.
75. In the last sentence of Paragraph 15 (10), the words "If or if a toll payer uses a housing need" shall be replaced by "If or if a housing need is used."
76. Paragraph 15 (11), including footnote 32, reads:
"(11) If more than one adult is a participant in a credit agreement for the financing of housing needs, 62) either one of them or each of them, equally. Where, for the purposes of the housing requirement referred to in paragraph 10 (a) to (c) and (e), the taxable amount may be reduced only in the tax period for which the taxpayer has owned the housing requirement referred to in paragraph 10 (a) to (c) and the housing requirement referred to in paragraph 10 (a), (c) and (e) have used the housing requirement for his or her own permanent residence or the permanent residence of the second spouse, descendants, parents or grandparents of both spouses, and, in the case of construction, change of the statuses32), or the purchase of the built-up structure used the housing requirement for his or the permanent residence of the second spouse after the acquisition of the legal power of the approval decision. 63) In the year of acquisition of ownership, however, it is sufficient that the subject of the housing needs was owned by the taxpayer at the end of the tax period. Where the subject matter of the housing requirement referred to in paragraph 10 (d), (f), (g) is concerned, the taxable amount may be reduced only during the tax period where the taxpayer has used the flat, family house or house obtained in accordance with paragraph 10 (d), (f), (g) for his or her own permanent residence or for the permanent residence of the second of the spouses, descendants, parents or grandparents of both spouses. The aggregate amount of interest by which the tax base referred to in paragraph 10 of all loans of taxpayers in the same household is reduced shall not exceed CZK 300,000. If interest is paid only for part of the year, the amount applied may not exceed one twelfth of that maximum amount for each month of interest payment.
32) § 139b of Act No. 50 / 1976 Coll., on Territorial Planning and Construction Regulations (Construction Act), as amended by Act No. 83 / 1998 Coll. '
77. In the first sentence of Article 15 (12), the word "his' shall be inserted after the words" the taxpayer on '.
78. In Paragraph 15 (12), the second sentence is replaced by the sentence "The amount which can be deducted in this way is equal to the sum of the contributions paid by the taxpayer to his supplementary pension insurance with the State contribution to the tax period reduced by CZK 6,000."
79. In Paragraph 15 (13), the first sentence is replaced by the following: "The first sentence is replaced by the following:" From the tax base for the tax period, the fee paid by the taxpayer in respect of his private life insurance under the insurance contract concluded between the policyholder and the insured person in one person and the insurance undertaking authorised to pursue the insurance business in the territory of the Czech Republic under a special legislation, 89), provided that the payment of insurance benefits or one-off benefits is agreed in the contract up to 60 months after the conclusion of the contract and at the earliest calendar year in which the taxpayer reaches the age of 60 years. The one-off premiums shall be calculated in proportion to the tax period, depending on the duration of the insurance, with a precision of days. ';
80. In Article 15 (13), the last sentence is replaced by the following: "In the absence of these conditions due to the loss of insurance or additional change in the duration of the insurance entitlement to the deduction of the non-taxable part of the tax base shall cease to exist and the income referred to in Article 10 in the tax period in which this occurred shall be reduced by the amounts by which the taxpayer was entitled to the tax base paid in the years concerned."
81. in Article 15, the following paragraph 14 is added:
"(14) The contributions paid by a member of the trade union organisation to that organisation may be deducted from the taxable amount according to its statutes, which carries out activities consisting in defending the economic and social interests of employees to the extent defined by the specific legislation. 82) In this way, an amount of up to 1,5% of taxable income can be deducted, with the exception of income taxed by withholding at a special tax rate, up to a maximum of CZK 3,000 per tax period."
82. In Paragraph 18, at the end of paragraph 2, the dot is replaced by a comma and the following point (d) is added:
"(d) revenue resulting from a fair settlement granted by the European Court of Human Rights of an amount which the Czech Republic is obliged to pay or from an amicable settlement of a matter before the European Court of Human Rights of an amount which the Czech Republic has undertaken to pay. 1c) ';
83. In Article 18 (4), the words "and the income of municipalities and counties resulting from the proceeds of, or interest in, taxes and cash payments which, under special laws, constitute the income of municipalities or counties," shall be added at the end of point (b).
84. In Article 18 (8), the words "higher territorial authorities' are replaced by the words" regions'.
Footnote No 17d) reads as follows:
"17d) Act No. 129 / 2000 Coll., on Counties (Regional Establishment), as amended. '.
85. In Paragraph 18, the following sentence is added at the end of paragraph 9: "When determining the taxable amount of a public company's shareholder, the preceding sentence shall not be taken into account."
86. In Article 18 (12), the words "belonging to complements; This part of the tax base shall be determined in the same proportion as that of the profits attributable to the Associate under the Social Contract, otherwise equally. (c) 'shall be replaced by' designated in the same proportion as the profit or loss of the limited partnership on this complementary person under special legislation.9c) ';
87. In Paragraph 18 (13) of the Introductory Part of the text, the words "specific legislation or 'are inserted after the words" established'.
88. in Paragraph 18, paragraph 14 is added, including footnote (17):
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Regulation Information
| Citation | Act No. 438 / 2003 Coll., amending 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 | 18.12.2003 |
|---|---|
| Effective from | 01.01.2004 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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