What is Act No. 482 / 2008 Coll.?

Act No. 482 / 2008 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended — Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended.

When it became Act No. 482 / 2008 Coll. effectiveness?

Act No. 482 / 2008 Coll. became effective 31.12.2008.

Is Act No. 482 / 2008 Coll. still valid?

Yes, Act No. 482 / 2008 Coll. is still valid and effective.

How many times was it Act No. 482 / 2008 Coll. amended?

Act No. 482 / 2008 Coll. has 2 time versions of the text.

Act No. 482 / 2008 Coll.

Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended

Valid Law Effective from 31.12.2008

Text versions: 31.12.2008

ČÁST PRVNÍ Čl. I Čl. II Čl. III

482

THE LAW

of 12 December 2008

amending Act No. 586 / 1992 Coll., on Income Tax, as amended

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

Čl. I

Amendment of the Income Tax Act

Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 259 / 1994 Coll., Act No. 87 / 1995 Coll., Act No. 149 / 1995 Coll., Act No. 248 / 1995 Coll., Act No. 63 / 1999 Coll., Act No. 129 / 1999 Coll., Act No. 17 / 2000 Coll., Act No. 132 / 2000 Coll., Act No. 241 / 2000 Coll., Act No. 340 / 2000 Coll., Act No. 492 / 1999 Coll., Act No. 492 / 1999 Coll., Act No. 17 / 2000 Coll.

1. In Article 4 (1), the words "but if it is for the care of a person other than a person close to him, the maximum amount of the allowance for a person with an IV degree of dependency under the Social Services Act is to be added at the end of the text of point (i) of Article 4 (1)."

Footnote 4m:

"4m) § 11 of Act No. 108 / 2006 Coll., on Social Services. '.

2. In Article 35ba (1) (b), "38 040 'is replaced by" 68 000' and at the end of the second sentence, the words "and income arising from the care of a loved one or another who is entitled to a care allowance under the Social Services Act 4j), which is exempt from tax under § 4 'are added.

3. In Paragraph 38k (5) (c), "38 040 'is replaced by" 68 000'.

Čl. II

Transitional provision

Paragraph 4 (1) (i), § 35ba (1) (b) and § 38k (5) (c) of this Act are already applicable for the 2008 tax period.

Čl. III

Efficacy

This Act shall take effect on the day of its publication.

Wolf

Klaus v. r.

Topolánek v. r.

ČÁST PRVNÍ Čl. I Čl. II Čl. III

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Regulation Information

Citation	Act No. 482 / 2008 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	31.12.2008
Effective from	31.12.2008
Effective until	-
Status	Valid

Legal Areas: Taxes Finance

The regulation text is for informational purposes only.

Act No. 482 / 2008 Coll.

Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended

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