Act No. 500 / 2012 Coll.
Law on the amendment of tax, insurance and other laws in connection with the reduction of public deficits
Valid
Effective from 01.01.2013
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500
THE LAW
of 19 December 2012
amending tax, insurance and other laws relating to the reduction of government deficits
Parliament has decided on this law of the Czech Republic:
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 7 (7), the words "but no more than 800 000 CZK may be used 'shall be added at the end of the text in point (c).
2. In Paragraph 7 (7), the words "but no more than 600 000 CZK may be used 'are added at the end of the text.
3. In Paragraph 9 (4), the words "referred to in paragraph 1 'are replaced by the words" referred to in paragraph 1, but not more than CZK 600,000'.
4. After Paragraph 16, the following Section 16a is inserted:
Solidarity tax increase
(1) In the calculation provided for in Article 16, the tax shall be increased by a solidarity increase.
(2) The solidarity tax increase is 7% of the positive difference between
(a) the sum of the revenue included in the sub-base referred to in Article 6 and the sub-base referred to in Article 7 in the relevant tax year; and
(b) 48 times the average wage established under the Social Security Insurance Act. "
5. In Paragraph 35ba (1), the words "; the tax shall not be reduced for a taxpayer who receives an old-age pension from a pension or foreign compulsory insurance of the same kind on 1 January 'shall be added at the end of the text in point (a).
6. In Paragraph 35c (1), the word "fixed 'is replaced by" calculated'.
7. The following Section 35ca is inserted after Section 35c:
Where the taxpayer applies the expenditure referred to in Article 7 (7) or the expenditure referred to in Article 9 (4) for the sub-base referred to in Article 7, and the sum of the sub-bases for which the expenditure has been applied in this way is higher than 50% of the total taxable base, the taxable amount may not:
(a) reduce tax pursuant to Article 35ba (1) (b);
(b) to apply a tax advantage. "
8. in Article 36 (1), the following point (c) is inserted after point (b):
"(c) 35% of the revenue referred to in points (a) and (b) for non-resident taxpayers
1. another Member State of the European Union or another State constituting the European Economic Area; or
2. a third State or jurisdiction with which the Czech Republic has a valid and effective international agreement to prevent double taxation governing the taxation and exclusion of international double taxation of all possible types of income, a valid and effective international agreement or an agreement on the exchange of information on tax matters relating to income taxes or which are parties to a multilateral international agreement containing provisions on the exchange of tax information on income taxes applicable to them and to the Czech Republic, ';
Point (c) shall be renumbered (d).
9. In Paragraph 38g, the following paragraph 4 is added:
"(4) The tax return shall be filed by a taxpayer who increases by a solidarity tax increase or advance payment on income tax on dependent activities and on functional benefits. '.
10. The following Section 38ha is inserted after Section 38h, which includes the title:
Solidarity tax increase for advance payments
(1) In the calculation provided for in Article 38h (2), the advance shall be increased by a solidarity tax increase for the advance.
(2) The solidarity increase for the advance amount to 7% of the positive difference between:
(a) revenue included in the basis for calculating the advance; and
(b) 4 times the average wage established under the Social Security Insurance Act.
(3) The wage note must contain for each calendar month an amount corresponding to the difference referred to in paragraph 2. "
11. in Paragraph 38k, at the end of paragraph 4, the dot is replaced by a comma and the following point (e) is added:
"(e) on 1 January of the tax period, he shall not receive an old-age pension from a pension or foreign compulsory insurance of the same kind."
Transitional provisions
1. For taxes on income taxes for the tax period before the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 586 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.
2. Paragraph 38ha of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall not apply to the settlement of wages for the calendar months before the date of entry into force of this Act.
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 / 2010 Coll., Act No. 377 / 2005 Coll., Act No. 441 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 281 / 2006 Coll., Act No. 230 / 2006 Coll., Act No. 124 / 2006 Coll., Act No. 126 / 2008 Coll., Act No. 302 / 2008 Coll., Act No. 270 / 2007 Coll., Act No. 296 / 2007 Coll.
1. In Paragraph 5 (3), "3 'is replaced by" 1';
2. Paragraph 37 (1) reads:
"(1) The tax shall be calculated as the product of the tax base and the tax rate. The calculated tax may be rounded to the whole crown in a way that the amount of CZK 0.50 and the higher amount is rounded up to the whole crown and the amount of CZK 0.50 is rounded down to the whole crown. The price, including the tax, shall be calculated for the purposes of this Act as the sum of the tax base and the tax calculated. ';
3. in Article 37 (2) and in Article 47 (1) (a), "20" is replaced by "21."
4. in § 37 (2) and § 47 (1) (b), "14" is replaced by "15."
5. In Paragraph 37 (2), the words "indicate in accordance with Paragraph 28 (2) (l) 'shall be replaced by the words" may round in accordance with paragraph 1'.
6. Paragraph 37 (3) is deleted.
7. After Paragraph 37, the following Section 37a is inserted:
The tax base and the amount of the tax on the performance of taxable transactions where there is an obligation to pay the tax received before the performance of such taxable transactions
(1) The basis of the tax on the performance of taxable transactions in the event of an obligation to grant a payment tax received before the performance of such taxable transactions is the difference between the taxable amount referred to in Article 36 (1) and the sum of the taxable bases referred to in Article 36 (2).
(2) Where the taxable amount calculated in accordance with paragraph 1 is:
(a) positive, the rate of tax applicable on the date on which the taxable supply is made shall apply when the taxable supply is made;
(b) negative, the rate of tax applied to the payment tax received before the date of the taxable supply shall apply when the taxable supply is made.
(3) Where the taxable amount referred to in paragraph 1 is negative and different rates of tax have been applied for the calculation of the tax on receipt of the payment before the date on which the taxable transactions are carried out, the same tax rate shall apply when the taxable transactions are carried out, for the part of the payment received which has been or has been increased by the positive difference between the sum of the taxable bases referred to in Article 36 (2) and the taxable amount referred to in Article 36 (1). ';
8. Paragraph 38 (4) reads:
"(4) Where goods are placed under the free circulation procedure, inward processing in a drawback system, temporary importation with partial relief from import duties or refund of goods, the tax shall be calculated as the product of the taxable base and the rate of tax. The calculated tax may be rounded up in accordance with Paragraph 37 (1). For goods released for free circulation under the outward processing procedure, the taxable amount shall be calculated in accordance with paragraph 1. ';
9. In Paragraph 47 (3), "1 'is replaced by" 3'.
10. In Paragraph 74, the following paragraph 3 is added:
"(3) Where taxable transactions for which the taxable amount is negative pursuant to Paragraph 37a are accepted, the application of paragraph 1 shall be treated mutatis mutandis. ';
11. Annex 1 shall read as follows:
"Annex No 1 to Act No 235 / 2004 Coll.
List of transactions in which bodies carrying out public administration are regarded as taxable persons
1. Supply of water, gas, heat, cold and electricity.
2. Delivery of new goods made for sale.
3. Telecommunications services.
4. Passenger and freight transport.
5. Storage, port and airport services.
6. Travel and agency services, guide services.
7. Services of advertising agencies.
8. Services of organizing exhibitions, fairs and congresses.
9. Operation of shops for employees, canteen, racing and similar canteen.
10. Services of radio and television broadcasters other than exempt pursuant to § 53.
11. Implementation by the State Agricultural Intervention Fund concerning the supply of agricultural and food products under the rules applicable to the operation of that Fund. ';
12. In Annex 2, "Annex 1 'is replaced by" Annex 3';
13. Annex 3 reads as follows:
"Annex 3 to Act No. 235 / 2004 Coll.
List of goods subject to reduced rate
| Číselný kód Harmonizovaného systému popisu číselného označování zboží | Název zboží |
|---|---|
| 01-05, 07-23, 25 | Potraviny včetně nápojů (vyjma alkoholických, vymezených zvláštním předpisem70) a krmiva pro zvířata; živá zvířata, semena, rostliny a přísady, obvykle určené k přípravě potravin; výrobky obvykle používané jako doplněk nebo náhražka potravin; voda. Mimo zboží zařazeného do číselných kódů 2203-2208. |
| 06 | - Živé dřeviny a jiné rostliny; cibule, kořeny a podobné; řezané květiny a dekorativní listoví. |
| 07-12 | - Rostliny a semena. |
| 28-30, 40, 48, 56, 61, 62 | - Radiofarmaka, sorbit pro diabetiky, aspartam, sacharin a jeho soli, antibiotika, farmaceutické výrobky - jen používané pro zdravotní služby, prevenci nemocí a léčbu pro humánní lékařské účely. |
| 49 | - Knihy, brožury, letáky, prospekty, noviny a časopisy, kde reklama nepřesahuje 50 % plochy, obrázková alba, obrázkové knihy, předlohy ke kreslení a omalovánky pro děti, hudebniny tištěné či rukopisné, kartografické výrobky všech druhů včetně atlasů, nástěnných map, topografických plánů a globusů, kromě tiskovin plně nebo podstatně určených k reklamě. |
| 01 – 96 | - Zdravotnické prostředky podle právního předpisu upravujícího zdravotnické prostředky, které jsou obvykle určeny pro výlučnou osobní potřebu zdravotně postižených k léčení zdravotního postižení nebo ke zmírnění jeho důsledků, pokud se jedná o zdravotnické prostředky, které lze zařadit do skupin uvedených v oddíle A přílohy č. 3 zákona o veřejném zdravotním pojištění nebo které jsou uvedeny v příloze č. 4 zákona o veřejném zdravotním pojištění, s výjimkou zdravotnických prostředků, které jsou zahrnuty v těchto druzích (typech) zdravotnických prostředků oddílů B a C přílohy č. 3: - všechny druhy (typy) zdravotnických prostředků uvedené v oddílu B - tampóny vinuté - vata buničitá - prostředky stomické - deodorační - paruka. |
| 01 – 96 | - Zdravotnické prostředky podle právního předpisu upravujícího zdravotnické prostředky, které jsou obvykle určeny pro výlučnou osobní potřebu zdravotně postižených k léčení zdravotního postižení nebo ke zmírnění jeho důsledků, pokud se jedná o zdravotnické prostředky zhotovené podle předpisu kvalifikovaného zdravotnického pracovníka, kterým tento pracovník vydává individuální návrh charakteristik zdravotnického prostředku určeného k použití pouze pro jednoho konkrétního pacienta. |
| 90 | - Ortopedické pomůcky a přístroje, včetně berlí, chirurgických pásů a kýlních pásů; dlahy a jiné prostředky k léčbě zlomenin; umělé části těla; pomůcky pro nedoslýchavé a jiné prostředky nošené v ruce nebo na těle anebo implantované v organismu ke kompenzování následků nějaké vady nebo neschopnosti, a to pouze zdravotnické prostředky podle právního předpisu upravujícího zdravotnické prostředky, pokud jsou obvykle určeny pro výlučnou osobní potřebu zdravotně postižených k léčení zdravotního postižení nebo ke zmírnění jeho důsledků. |
| 48, 64, 66, 84, 85, 87, 90, 91 | - Zboží pro osobní používání nemocnými ke zmírnění následků nemocí, jež není zdravotnickým prostředkem podle zvláštních právních předpisů, a to: - Braille papír - Osobní a kuchyňské váhy s hlasovým výstupem pro nevidomé a částečně vidící osoby - Psací stroje a stroje na zpracování textu (slovní procesory) upravené k používání nevidomými a částečně vidícími osobami nebo osobami s amputovanou nebo ochrnutou horní končetinou - Elektronické kalkulačky s hlasovým nebo hmatovým výstupem pro nevidomé a částečně vidící osoby a elektronické počítací stroje s hlasovým nebo hmatovým výstupem pro nevidomé a částečně vidící osoby - Počítače speciálně upravené pro nevidomé a částečně vidící osoby s hlasovým nebo hmatovým výstupem nebo hardwarovým adaptérem pro zvětšování písma a obrazu, a jejich jednotky a přídavná zařízení s hlasovým nebo hmatovým výstupem nebo hardwarovým adaptérem pro zvětšování písma a obrazu - Braillská počítačová tiskárna pro nevidomé a částečně vidící osoby, klávesnice pro nevidomé a částečně vidící osoby a jiné výstupní a vstupní jednotky počítače pro zpracování hmatového písma - Jednotky počítačů a přídavná zařízení k počítačům umožňující jejich ovládání osobami se sníženou jemnou motorikou nebo amputovanými končetinami - Telefony a videotelefony konstruované pro použití neslyšícími osobami - Zvětšovače televizního obrazu pro nevidomé a částečně vidící osoby - Speciální akustické nebo vizuální přístroje pro neslyšící, nevidomé a částečně vidící osoby - Ruční ovládání nožních pedálů, ruční páky, včetně řadicí páky, pro tělesně postižené osoby - Hodinky pro nevidomé a částečně vidící osoby s hmatovým nebo hlasovým výstupem s pouzdrem jiným než z drahých kovů a vibrační a světelné hodinky pro neslyšící osoby - Vibrační a světelné budíky pro neslyšící osoby a budíky s hlasovým nebo hmatovým výstupem pro nevidomé a částečně vidící osoby - Části a součásti těchto výrobků, u kterých je čestným prohlášením doloženo, že zboží náleží k určitému výše uvedenému druhu zboží. |
| 94 | - Dětské sedačky do automobilů. |
| 4401 | - Palivové dřevo v polenech, špalcích, větvích, otepích nebo podobných tvarech; dřevěné štěpky nebo třísky, piliny a dřevěný odpad a zbytky, též aglomerované do polen, briket, pelet nebo podobných tvarů, určené jako palivo. |
The Harmonised System code number means the code number of the description of the selected products in the Customs Tariff as in force on 1 January 2007.
The reduced rate of tax shall be subject to goods corresponding at the same time to the Harmonised System code number and to the explicitly mentioned word description of that code in the text part of this Annex.
For the purposes of this Act, newspapers shall mean journals and news periodicals, issued at least twice a year under the same name and typical in their presentation without a fixed connection of individual sheets.
70) § 2 (g) of Act No. 379 / 2005 Coll., on measures to protect against damage caused by tobacco products, alcohol and other addictive substances and on amending related laws. '
14. In Annex 5, the following is inserted after the entry "4707 Collection paper or paperboard (waste and scrap) ':
"5003 00 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)
5103 00 00 Waste of wool or of fine or coarse animal hair (including yarn waste but excluding garnetted stock)
5103 20 00 Other waste of wool or of fine animal hair
5103 30 00 Waste of coarse animal hair
5202 00 00 Cotton waste (including yarn waste and garnetted stock)
5202 10 00 Yarn waste
5505 00 00 Waste of man-made fibres (including noils, yarn waste and garnetted stock) '.
Transitional provisions
1. For the taxation of value added tax for the tax period before 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.
2. 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 the reduced rate of tax applicable during that period and for consumption for the period from the date of entry into force of this Act, the reduced rate of tax applicable from that date. The payer shall apply a reduced rate of duty applicable to the supply of water, the supply of services connected with the supply of services and the disposal of waste water, where appropriate, and 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. In case of acceptance of the payment before the date of entry into force of this Act, on which the obligation to grant tax arose, these rates shall be applied on the basis of the tax base established for each period under Section 37a of Act No. 235 / 2004 Coll., as effective from the date of entry into force of this Act.
3. In the case of the supply of electricity, gas and the provision of telecommunications services, the transport and distribution of gas, the transmission and distribution of electricity to the payer, which has carried out taxable transactions with the date on which the taxable supply takes effect from the date on which this Act takes effect, it 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 that law takes effect on the date on which the calculation takes effect or on the basis of the calculation, if the deduction from the measuring equipment is carried out after that date. In such cases, for consumption for the period prior to the date of entry into force of this Act, the payer shall apply the basic rate of tax applicable during that period and for consumption for the period from the date of entry into force of this Act the basic rate of tax applicable from that date. The payer shall apply the basic rate of duty applicable to the supply of electricity, gas and telecommunications services, the transport and distribution of gas, the transmission and distribution of electricity solely for 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. In case of acceptance of the payment before the date of entry into force of this Act, on which the obligation to grant tax arose, these rates shall be applied on the basis of the tax base established for each period under Section 37a of Act No. 235 / 2004 Coll., as effective from the date of entry into force of this Act.
Amendment of the Excise Tax Act
In Article 57 (5) of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 37 / 2008 Coll., Act No. 245 / 2008 Coll. and Act No. 292 / 2009 Coll., "60 'is replaced by" 40' and "85 'is replaced by" 57'.
Amendment to the General Health Insurance Insurance Act
Act No. 10 / 1993 Coll., No. 15 / 1993 Coll., Act No. 48 / 1997 Coll., Act No. 53 / 2004 Coll., Act No. 41 / 2004 Coll., Act No. 41 / 2002 Coll., Act No. 41 / 2002 Coll., Act No. 54 / 2002 Coll., Act No. 49 / 2002 Coll., Act No. 49 / 2002 Coll., Act No. 49 / 2002 Coll., Act No. 49 / 2002 Coll.
1. In Article 3a (2), the words "(Article 3 (15), third sentence) 'are deleted.
2. The following Section 3d is inserted after § 3c:
(1) Paragraph 3 (15) to (18) shall not apply to the relevant periods which took place between 2013 and 2015; This does not apply to the definition of the average wage for the purposes of this Act.
(2) The provisions relating to the maximum assessment basis in Article 3a (2) shall not apply to the relevant periods which took place between 2013 and 2015.
(3) Paragraph 3a (5) shall not apply to the relevant periods which took place between 2013 and 2015. '
3. In Paragraph 8 (2), the third sentence is deleted.
4. In Article 14 (2), the words "Where the payer has requested an insurance or his successor in title or an employee in the case of overpayment pursuant to Article 3 (17) 'are replaced by the words" Where an application has been made in accordance with that provision' and at the end of the paragraph the sentence "The provisions of the fourth to seventh sentences shall not apply to the relevant periods which took place between 2013 and 2015 'is added.
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 the Budget 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., Act No. 377 / 2007 Coll., Act No. 370 / 2011 Coll., Act No. 458 / 2011 Coll. and Act No. 295 / 2012 Coll., is amended as follows:
1. in Article 3 (1) (b), "8,29" is replaced by "7,86."
2. in Paragraph 3 (1) (c), "8,92" is replaced by "8,65."
Transitional provision
When determining the shares of the counties in the tax revenue to which they were entitled before the date of entry into force of this Act and which were not transferred to the budgets of the 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.
Amendment to Act No. 370 / 2011 Coll.
Act No. 370 / 2011 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and other related laws, as amended by Act No. 456 / 2011 Coll. and Act No. 295 / 2012 Coll., are amended as follows:
1. in Article I, points 8, 30 and 31 are deleted;
2. in Article II, points 2, 4, 5, 7 and 8, "2013" is replaced by "2016."
3. in Article II, points 4 and 5, "2012 'is replaced by" 2015';
4. in Article II, points 4, 5 and 7, "37 (3) 'is replaced by" 37a';
5. in Article VI, point 2 is deleted;
6. in Article VII, point 2 is deleted;
7. in Article X, "2013 'is replaced by" 2016';
Amendment of the Excise Tax Act
Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 479 / 2003 Coll., Act No. 237 / 2004 Coll., Act No. 313 / 2004 Coll., Act No. 558 / 2004 Coll., Act No. 693 / 2004 Coll., Act No. 62 Coll., Act No. 179 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 261 / 2007 Coll., Act No. 87 / 2009 Coll., Act No. 296 / 2007 Coll., Act No. 37 / 2008 Coll.
1. in Articles 4 (1) (c), 14 (9), 15 (15) and 15 (10), "to 57" shall be replaced by "and 56a."
(2) Paragraph 57, including the title and footnotes 40a and 43a, is deleted.
3. Paragraph 139 (2) is deleted.
Paragraph 3 shall become paragraph 2.
Transitional provision
The person who bought or produced the product itself and who, before the date of entry into force of this part, has demonstrably used mineral oils for agricultural primary production pursuant to Article 57 of Act No 353 / 2003 Coll., as effective before the date of entry into force of this Part, may claim reimbursement of the tax on those mineral oils pursuant to Article 57 of Act No 353 / 2003 Coll., as effective before the date of entry into force of that part, no later than 25 July 2014.
Repeal
The following shall be deleted:
1. Decree No. 48 / 2008 Coll., on the method of calculating the entitlement to refund of excise duty paid at the prices of certain mineral oils consumed in agricultural primary production.
2. Decree No. 395 / 2008 Coll., amending Decree No. 48 / 2008 Coll., on the method of calculating the right to refund of excise duty paid at the prices of certain mineral oils consumed in agricultural primary production.
3. Decree No. 14 / 2010 Coll., amending Decree No. 48 / 2008 Coll., on the method of calculating the entitlement to refund of excise duty paid at the prices of certain mineral oils consumed in agricultural primary production, as amended by Decree No. 395 / 2008 Coll.
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 the Budget 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., Act No. 377 / 2007 Coll., Act No. 370 / 2011 Coll., Act No. 458 / 2011 Coll. and Act No. 295 / 2012 Coll., is amended as follows:
2. in Paragraph 3 (1) (c), "8,65" is replaced by "8,92."
Transitional provision
When determining the shares of the counties in tax revenue to which they were entitled before the date of entry into force of this Part and which were not transferred to the budgets of the counties before the date of entry into force of this Part, the Act No. 243 / 2000 Coll., as effective before the date of entry into force of this Part, shall be followed.
EFFECTIVE
This Law shall take effect on 1 January 2013, except:
(a) Part Eight, which shall take effect on 1 January 2014;
(c) parts of the twelfth and thirteenth which become effective on 1 January 2016.
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Regulation Information
| Citation | Act No. 500 / 2012 Coll., on the amendment of tax, insurance and other laws in connection with the reduction of government deficits |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.2012 |
|---|---|
| Effective from | 01.01.2013 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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