Act No. 6 / 2019 Coll.
Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended
Valid
Effective from 01.02.2019
6
THE LAW
of 20 December 2018
amending Act No 235 / 2004 Coll., on Value Added Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Value Added Tax Act
Act No. 100 / 2011, No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011, Act No. 100 / 2011 / 2011, Act No. 100 / 2011, Act No. 100 / 2011 / 2011, Act No. 100 / 2011 / 2011, Act No. 100 / 2011 / 2011 / 2011 / 2011, Act No. 100, Act No. 100 / 2011 / 2011, Act.
1. In Paragraph 47, at the end of paragraph 4, the sentence "For services listed in Annex 2a, the second reduced rate of tax shall apply."
2. In Annex 2, entry 49 is deleted.
3. In Annex 2, at the end of the text of heading 49.39.2, the words "unless it is a mass regular transport of persons' shall be inserted.
4. in Annex No 2, entry 50 is deleted;
5. In Annex No 2, the sentence "Regular public transport of passengers" means the transport of persons by defined routes, where passengers enter and perform at predetermined stops or places according to predetermined timetables, approved under Act No. 111 / 1994 Coll., as amended by the Act No. 266 / 1994 Coll., as amended by the Act No. 114 / 1995 Coll., as amended by the Act No. 114 / 1995 Coll., as amended by the Law on inland waterway transport, as amended by the Act on Transport and Communications of the Ministry of Transport and Transport, as amended by the Act on Trade and Trade (Trade Act No. 388).
6. The following Annex 2a is inserted after Annex 2:
"Annex No 2a to Act No 235 / 2004 Coll.
List of services subject to the second reduced tax rate
| CZ-CPA | Popis služby |
|---|---|
| 49 | Pozemní hromadná pravidelná doprava cestujících a jejich zavazadel s výjimkou osobní dopravy lyžařskými vleky |
| 50 | Vodní hromadná pravidelná doprava cestujících a jejich zavazadel. |
The second reduced tax rate shall be subject to services corresponding at the same time to the code number of the nomenclature for the production of the CZ- CPA in force on 1 January 2008 and to the explicitly mentioned word description of that code in the text part of this Annex.
Regular public passenger transport means the carriage of passengers along specified routes, where passengers enter and perform at predetermined stops or places according to predetermined timetables, approved under Act No. 111 / 1994 Coll., on road transport, as amended, Act No. 266 / 1994 Coll., on railways, as amended, Act No. 49 / 1997 Coll., on civil aviation, and amending and supplementing Act No. 455 / 1991 Coll., on commercial business (Trade Notices), as amended, as amended, Act No. 114 / 1995 Coll., on inland navigation, as amended or Decree No. 122 / 2014 Coll., on road transport (Trade Notices), as amended, as amended, as amended by the Law No. 114 / 1995 Coll. '
Efficacy
This Act shall take effect on 1 January 2019.
Vondracek v. r.
Zeman v. r.
Babiš v. r.
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Regulation Information
| Citation | Act No. 6 / 2019 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.01.2019 |
|---|---|
| Effective from | 01.02.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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