Act No. 635 / 2004 Coll.
Law amending certain laws in connection with the adoption of the Administrative Charges Act
Valid
Effective from 16.01.2005
Zobrazeno prvních 200 z celkem 566 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
635
THE LAW
of 26 November 2004
amending certain laws in connection with the adoption of the Administrative Charges Act
Parliament has decided on this law of the Czech Republic:
Amendment to Act No. 85 / 1994 Coll.
In Act No. 85 / 1994 Coll., amending and supplementing Act No. 368 / 1992 Coll., on Administrative Charges Charges Charged by the Administration of the Czech Republic, as amended by Act No. 10 / 1993 Coll. and Act No. 72 / 1994 Coll., Act No. 531 / 1990 Coll., on the Law No. 94 / 1993 Coll., as amended by Act No. 337 / 1992 Coll., Act No. 302 / 1993 Coll., Act No. 322 / 1993 Coll., Act No. 72 / 1994 Coll., Act No. 357 / 1992 Coll., on Tax Act No. 35 / 1993 Coll., Tax Act No. 157 / 1993 Coll., Act No. 302 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 357 / 1992 Coll., Act No. 357 / 1992 Coll., Tax and Tax Tax Tax Tax Act, as amended by Act No. 93 Coll.
Amendment of the Telecommunications Act
Act No. 151 / 2000 Coll., on Telecommunications and on the amendment of other laws, as amended by Act No. 274 / 2001 Coll., Act No. 151 / 2002 Coll., Act No. 205 / 2002 Coll., Act No. 309 / 2002 Coll., Act No. 517 / 2002 Coll., Act No. 225 / 2003 Coll. and Act No. 436 / 2003 Coll., is amended as follows:
1. In Paragraph 82, paragraphs 12 and 13 are added:
"(12) A public telecommunications service participant shall be obliged to pay a one-off fee for submitting an objection to the handling of a claim for the price of a public telecommunications service.
(13) The Government of the Republic of Moldova is to determine the amount of the fee. "
2. in Paragraph 101 (1) (b), "66 and 75 'is replaced by" 66, 75 and 82';
3. In Article 109 (1), the words "and Article 75 (2) 'are replaced by the words", Article 75 (2) and Article 82 (13)';
Amendment of the Act on the budgetary rules of the territorial budgets
Act No. 250 / 2000 Coll., on the budgetary rules of the territorial budgets, as amended by Act No. 320 / 2001 Coll., Act No. 450 / 2001 Coll. and Act No. 320 / 2002 Coll., is amended as follows:
1. In Article 7 (1), the words "unless otherwise specified" shall be added at the end of the text of point (d).
2. In Article 7, the following paragraph 2 is inserted after paragraph 1:
"(2) The administrative fee for the permit issued for the operation of slot machines selected by the municipal office shall be 50% of the budget of the municipality; the remaining part of this administrative fee shall be paid by the Municipal Office to the account of the State Budget, managed by the Territorial Financial Authority responsible locally according to the seat of the Municipal Office, by the end of the calendar month following the calendar month in which the authorisation was granted. At the same time, the municipal authority shall send a copy of the permit to the territorial financial authority indicating the date on which it has acquired legal authority. ';
Paragraphs 2 to 4 shall become paragraphs 3 to 5.
3. In Paragraph 8 (1), the words "unless otherwise specified 'shall be added at the end of the text of point (d).
4. In Paragraph 8, the following paragraph 2 is inserted after paragraph 1:
"(2) The administrative fee for the authorisation issued to operate the winning gaming instruments selected by the Regional Office shall be 50% of the revenue of the county budget; the remaining part of this administrative fee shall be paid by the Regional Office to the account of the State Budget, managed by the Territorial Financial Authority responsible for the location of the Regional Office, by the end of the calendar month following the calendar month in which the authorisation was granted and obtained by legal authority. The Regional Authority shall simultaneously send a copy of the permit to the Territorial Financial Authority indicating the date on which it has acquired legal authority. ';
Paragraphs 2 to 4 shall become paragraphs 3 to 5.
Amendment to Act No. 131 / 2003 Coll.
In Part Eight of Article VIII (1) of Act No. 131 / 2003 Coll., amending Act No. 166 / 1999 Coll., on Veterinary Care and on the amendment of certain related laws (Veterinary Act), as amended, and certain other laws, after the words "point 75 ', comma is replaced by" a' and the words "and Article III (1) 'are deleted.
Amendment to Act No. 354 / 2003 Coll.
In Part Three, Article IV of Act No. 354 / 2003 Coll., amending certain laws in connection with the adoption of the Excise Tax Act, point 4 is deleted.
Amendment to the Capital Market Enterprise Act
In Article 6 (1) of Act No. 256 / 2004 Coll., on the Capital Market Business, point (a) reads as follows:
"(a) which issues only registered shares or paper shares in their names, without prejudice to the provisions of a special legislation on the form of priority shares issued by the Bank,"
Amendment of the Road Tax Act
Act No. 16 / 1993 Coll., on Road Taxation, as amended by Act No. 302 / 1993 Coll., Act No. 243 / 1994 Coll., Act No. 143 / 1996 Coll., Act No. 61 / 1998 Coll., Act No. 241 / 2000 Coll., Act No. 303 / 2000 Coll., Act No. 492 / 2000 Coll., Act No. 493 / 2001 Coll., Act No. 207 / 2002 Coll. and Act No. 102 / 2004 Coll., are amended as follows:
1. In Article 12 (3), the words "by rail 'are deleted.
2. In Article 15, the following paragraph 3 is added:
"(3) If the operators of a vehicle with the greatest authorised mass of at least 12 tonnes are intended exclusively for the carriage of costs (Paragraph 2 (1)) with which they do not engage, do not use it in self-employment or in direct connection with the business (including the rental of the vehicle), nor do they operate the vehicle for foreign purposes, they do not submit tax returns, unless they have tax liability on another vehicle. '
Amendment of the Value Added Tax Act
Act No. 235 / 2004 Coll., on Value Added Tax, is amended as follows:
1. in Article 2 (2) (a), the words "where the acquisition of goods is made by a taxable person or by a legal person who has not been established or established for business purposes," shall be deleted;
2. In Article 2 (2) (b), "EUR 10 000 or equivalent in another currency converted into Czech currency 'is replaced by" CZK 326 000'.
3. In Article 4 (1) (d), the words "the goods have been placed under the customs procedure in question 'are replaced by the words" a tax liability has been incurred pursuant to Article 23'.
4. in Article 4 (1) (r):
"(r) the tax administrator is the competent tax office; where goods are imported, the competent customs office shall be the tax administrator, except where the tax on the importation of the goods is incurred by the payer in accordance with Article 23 (3), ';
5. in Article 4 (1), the following points (x) and (y) are inserted after point (w):
"(x) place of business in the case of taxable persons, where they carry out economic activities;
(y) a body governed by public law by the State and its constituent bodies, regions, municipalities and legal entities which have been established or have been established by a specific law or by a specific law, in so far as they exercise their powers in the field of public administration; ';
The present point (x) is renumbered as point (z).
6. In Paragraph 4 (2), in the introductory part of the text, the first words "electricity 'are replaced by" electricity' and the second sentence is deleted.
7. In Article 4 (3) (d), the words "commercial property which is" shall be inserted after the words "own business," and the word "valued" shall be replaced by "valued."
8. In Article 5 (2), the words "continuous' shall be inserted after the words" agricultural production and 'shall be inserted after the words "continuous' and the words" accounting experts' shall be inserted after the words "revenue '.
9. Paragraph 5 (3) and (4) read:
"(3) A public body shall not be regarded as a taxable person in the exercise of its powers in the field of public administration, even if it accepts remuneration. However, where, according to a decision taken by the competent authority, a significant distortion of competition has taken place, it shall be regarded as a taxable person in respect of that exercise as from the date on which the decision was given. However, a public body shall always be regarded as a taxable person when carrying out the activities listed in Annex 3.
(4) For the purposes of this Act, the organizational component of the State which is an entity and in the capital of Prague, both the capital of Prague and each part of it, shall be regarded as a taxable person. "
(10) In Paragraph 6 (2), the words "which is a commercial property" shall be inserted after the words "of long-term intangible assets," and the last sentence shall be replaced by the words "The revenue or income from the transfer and lease of land, buildings, flats and non-residential premises which are exempt from tax without deducting tax pursuant to Paragraph 56 shall not be included in the turnover of a public body. The turnover of a taxable person in another Member State or of a foreign taxable person who carries out economic activities in the territory of the country through an establishment situated within the territory of the country shall include only income or income for transactions carried out by that establishment. ';
11. the following Section 7a is inserted after Section 7, including the title:
Place of supply of gas and electricity
(1) The place of supply for the supply of gas through the transmission or distribution system or the supply of electricity to the trader shall be the place where the trader has his registered office, the place of business or the establishment for which the goods are supplied, or the place of stay or the place where he normally resides.
(2) For the purposes of this provision, a trader means a taxable person who purchases gas or electricity in particular for the purpose of resale and his own consumption of these goods is negligible.
(3) The place of supply for the supply of gas through the transmission or distribution system or the supply of electricity to a person other than the person referred to in paragraph 1 shall be the place where the person to whom the supply is made consumes the goods. Where the person to whom the goods are supplied does not consume all the goods supplied, the place of supply for such unused goods shall be deemed to be the place where the person to whom the goods are supplied has his registered office, place of business or establishment for which the goods are supplied or, where appropriate, the place of residence or place of usual residence. ';
12. in Article 10 (4) (a):
"(a) cultural, artistic, sporting, scientific, educational, educational and entertainment services, congresses, exhibitions and fairs, including the organisation and provision of such services,"
13. In Section 10 (6), in the introductory part of the text, the words "not having 'are replaced by the words" not having'.
14. in Paragraph 10 (6) (c), the words "and the provision of information" are replaced by the words "information, translation and interpretation services."
15. in Paragraph 10 (6) (f), 'means of transport' is replaced by 'means of transport';
16. in Article 10 (6) (h), the words "broadcasting" shall be replaced by the words "broadcasting."
17. In Article 10, at the end of paragraph 6, the dot is replaced by a comma and the following point (l) is added:
"(l) providing access to the transmission, distribution or transmission system for gas or electricity, the transport, distribution or transmission of gas or electricity through it, including directly related services.";
18. In Article 10 (7), in the introductory part of the text, the words "which do not have 'are replaced by" which do not have' and the words "pursuant to Article 6 (1) 'are added to the words" or to a person identified for tax'.
19. In Paragraph 10 (9), in the introductory part of the text, the words "means of transport 'are replaced by the words" means of transport'.
20. In Paragraph 10 (11), the word "operation 'is deleted.
21. In Paragraph 11 (3), the words "the taxable amount shall be reduced" shall be replaced by the words "the customer is entitled to lower the taxable amount" and the sentence "Paragraph 42 shall be added at the end of the paragraph" To reduce the taxable amount shall apply mutatis mutandis. "
22. In Article 13, at the end of paragraph 1, the sentence "Transfer of real estate not entered in the property register shall be considered as delivery of goods."
23. in Paragraph 13 (2), "was" is replaced by "is."
24. In Paragraph 13, at the end of paragraph 4, the dot is replaced by a comma and the following point (h) is added:
"(h) the recalculation of heat, cold, electricity, gas and water acquired by the payer from another person, provided that, when they were acquired, he has claimed a right to deduct, and the recalculation of heat, cold, electricity, gas and water acquired by the payer from the person who is not the payer."
25. in Article 13, at the end of paragraph 4, the dot is replaced by a comma and the following point (i) is added:
"(i) the supply of refundable packaging, together with goods in the domestic territory of the payer, indicating the repayable packaging, together with the goods on the market of the 10a), where the repayable packaging of the same type has not been returned to that payer on the last day of the accounting period concerned (10b) of the payer or on the last day of the relevant calendar year for a payer who does not keep accounts. For the purposes of this Act, reusable packaging of the same kind shall also be considered as reusable packaging with the same amount of the specific amount of money charged on delivery of the repayable packaging together with the goods. This provision shall not apply to the supply of reusable packaging together with goods for which exemption under Paragraph 63 would apply. This provision shall apply at the earliest to refundable packaging delivered with the goods after the entry into force of this Act.
10a) Act No. 477 / 2001 Coll., on packaging and on the amendment of certain laws (Law on packaging), as amended.
10b) Act No. 563 / 1991 Coll., on Accounting, as amended. '
26. In Paragraph 13 (5), the words "permanent 'and" and use' are replaced by the words "and provision '.
27. in Article 13 (7) (g), the word "or" at the end of the text of the letter shall be deleted;
28. In Paragraph 13, at the end of paragraph 7, the dot is replaced by "or 'and the following point (i) is added:
"(i) the supply of gas through a transmission or distribution system or the supply of electricity pursuant to § 7a."
29. In Article 13, at the end of paragraph 8, the sentence "In the case of the supply of gas or electricity pursuant to § 7a (1) or (3) by a foreign taxable person or a taxable person in another Member State who does not have their registered office or place of business, the payer or the person identified for that purpose shall be obliged to grant and pay the tax in accordance with § 108 where the place of supply is domestic."
30. In Article 13, at the end of paragraph 9, the sentence "In the case of the supply of gas or electricity pursuant to § 7a (1) or (3) by a foreign taxable person or a taxable person in another Member State who does not have their registered office or place of business in the country, a person who is not a payer or a person identified as a taxable person shall be obliged to grant and pay the tax in accordance with § 108 if the place of supply is in the country. '
31. in the last sentence of Article 13 (10) (b), the word "or" shall be deleted.
32. In Paragraph 13, the dot is replaced by a comma at the end of paragraph 10 and the following point (d) is added:
"(d) the transfer of heat, cold, electricity, gas and water acquired by the payer from another payer, unless, when they are acquired, he has claimed to deduct the tax, and the transfer of heat, cold, electricity, gas and water which the payer has acquired from the payer, provided that the payment received does not exceed the amount for which the payer has purchased heat, cold, electricity, gas and water and has accounted accordingly for this in accordance with a specific regulation. 11a)
11a) § 7 (2) of Act No. 563 / 1991 Coll., on Accounting, as amended. '
33. In Section 13, at the end of paragraph 10, the dot is replaced by a comma and the following points (e) and (f) are added:
"(e) the supply of reusable packaging together with the goods to the purchaser, unless otherwise provided by law; where the repayable packaging is delivered for consideration, its delivery shall not be considered as delivery of the goods unless the buyer is guaranteed, upon delivery of the goods, to repay the refund of the repayable packing 11b); or
(f) the return of the refundable packaging without payment or for consideration.
11b) § 9 (1) of Act No. 563 / 1991 Coll. '
34. In Paragraph 14, at the end of paragraph 3, the dot is replaced by a comma and the following point (g) is added:
"(g) the transfer of services which the payer has acquired from another person if, on the acquisition of the payer, he has exercised his right to deduct, the transfer of services which the payer has acquired from a person who is not the payer."
35. in Paragraph 14 (4) (a), the word "use" is replaced by "temporary use."
36. in Paragraph 14 (4) (b):
"(b) the supply of services by the payer without payment for the personal consumption of the payer or his staff, or for purposes other than those relating to the pursuit of his economic activities, provided that a deduction has been made for the directly connected transactions."
37. In Paragraph 14, at the end of paragraph 5, the dot is replaced by a comma and the following point (e) is added:
"(e) the transfer of services which the payer has acquired from another payer if he has not exercised his right to deduct on the acquisition of the services and the transfer of services from the non-payer, provided that the payment received does not exceed the amount for which the payer has acquired the service and accounts accordingly under the special rule 11a."
38. In Article 15 (1), the words "the payer, the payer is obliged 'are replaced by the words" the payer or the person identified for tax purposes, they are obliged'.
39. in Article 15 (3), the word "operation" shall be deleted;
40. In Paragraph 15 (6), the words "means of transport 'are replaced by the words" means of transport'.
41. in Article 15 (7), the words "means of transport" are replaced by the words "means of transport."
42.Paragraph 16 (1) reads as follows:
"(1) The acquisition of goods from another Member State shall, for the purposes of this Act, mean the acquisition of the right to dispose as owner of goods from a taxable person in another Member State, provided that the goods are dispatched or transported from another Member State to the domestic country by a taxable person in another Member State who carries out the supply of the goods, or by a customer or authorised by a third party. The supply of goods with the installation or installation by the person supplying the goods or by a third party authorised by him or the dispatch of goods pursuant to Paragraph 18 shall not be regarded as acquisition of goods from another Member State. For the purposes of this Act, the purchaser is the person who procures goods from another Member State. '
43. In Article 16 (4), the words "and is not a payer pursuant to Article 94 (11) 'are inserted after the words" an establishment' and the words "transfer document 'are replaced by the words" a tax document pursuant to Article 35'.
44. in Article 16 (5) (a):
"(a) the transfer of goods by a payer for the purpose of carrying out economic activities within the territory of the country where the goods are dispatched or transported from another Member State to the domestic country and the goods were produced, purchased, purchased, imported from another Member State by the payer in the course of carrying out economic activities in that other Member State,";
45. In Article 16, the following paragraph 6 is added:
"(6) Acquisition of goods from another Member State shall not be regarded as a transfer of commercial property from another Member State to the domestic territory for the purposes set out in Paragraph 13 (7). ';
46. In Article 16, the following paragraph 7 is added:
"(7) Acquisition of goods from another Member State shall not be regarded as acquisition of refundable packaging for consideration. ';
47. in Article 17 (1), the words "seller, middle person or authorised third party" shall be deleted;
48. in Article 17 (7) (c):
"(c) issue a tax document to the buyer, indicating that the transaction is a tripartite transaction."
49. In Article 17, the following paragraph 8 is added:
"(8) The buyer is obliged to notify the middle person of the tax identification number assigned to the buyer in the country and to grant and pay the tax pursuant to Paragraph 108 on the basis of the tax document issued by the middle person, as well as when the goods are acquired from another Member State."
50. in Paragraph 18 (1):
"(1) The dispatch of goods shall mean the supply of goods to another Member State from the domestic territory, where the goods are dispatched or transported to another Member State by the payer who supplies the goods, or by a third party authorised by him, with the exception of the supply of new means of transport, the supply of goods with assembly or installation by the person who supplies the goods, or by him authorised by a third party, and the supply of gas through the transmission or distribution system or the supply of electricity, where the goods are supplied to the person for whom the acquisition of goods from another Member State is not subject to tax in that State. The dispatch of goods shall also mean the supply of goods under the conditions laid down in the first sentence of another Member State to a person registered in another Member State by a taxable person in another Member State to a person who is neither a payer nor a taxable person. ';
51. In Paragraph 19, the sentence "The tax administrator shall be added at the end of paragraph 6 to the person enjoying the privileges and immunities when acquiring a new means of transport from another Member State, provided that a new means of transport is acquired within the quantitative limits set out in Section 80. '
52. Paragraph 20 (2) reads:
"(2) For the purposes of this Act, the importation of goods shall be deemed to be the return of goods which, after prior placement in a free zone or free warehouse situated within the territory of the country, are returned to the domestic territory. '
53. In Part 4, the word "taxable 'is deleted.
54. In Paragraph 21 (1), at the end of the first sentence, the dot is replaced by a comma and the words "unless otherwise provided by law."
55. In Article 21, the following paragraphs 2 and 3 are inserted after paragraph 1:
"(2) In the case of supplies of goods pursuant to § 13 (4) (h) and of services pursuant to § 14 (3) (g), but only in the case of services related to the rental of real estate, the obligation to grant tax shall arise on the date on which the taxable transaction is carried out.
(3) The supply of goods, including the transfer of immovable property, and the provision of services by persons who do not keep accounts in accordance with the relevant provisions, shall give rise to an obligation to tax on the date on which taxable transactions are carried out. ';
Paragraphs 2 to 9 shall be renumbered paragraphs 4 to 11.
56. in Article 21 (4) (b), the words "except for the supply of real estate which is not the subject of registration in the property register, where performance is considered to have taken place at the time of the contract's effectiveness," shall be inserted after the words "cases."
57. in Paragraph 21 (4) (c), the word "sale" is replaced by the word "auction."
58. in Article 21 (6) (a), the word "or" at the end of the text the letters are deleted;
(59) In Article 21 (7) (b), the words "where provided for by the relevant technical and operational regulations of the supplier," shall be deleted and the words "electricity" shall be replaced by the words "electricity."
60. in Paragraph 21 (7) (h), the words "or contracts of a similar type which the authorising officer undertakes to obtain an activity for the authorising officer or" shall be replaced by a comma.
61. In Paragraph 21 (7) (i), the words "or contracts of a similar type which the authorising officer undertakes to procure for the authorising officer" shall be deleted.
62. In Article 21, at the end of paragraph 7, the dot is replaced by "or 'and the following point (j) is added:
"(j) on the date on which the annual amount is established when the heat, cold, electricity, gas, water and services referred to in Articles 13 (4) (h), 14 (3) (g) are reclassified."
63. In Paragraph 21, the following paragraph 9 is inserted after paragraph 8:
"(9) In the case of taxable transactions pursuant to Paragraph 13 (4) (i), the obligation to grant the tax shall arise on the date of implementation. Taxable transactions shall be considered to have taken place on the last day of the financial year of the payer concerned or on the last day of the calendar year for the payer who does not keep accounts under the conditions set out in Article 13 (4) (i). ';
Paragraphs 9 to 11 shall be renumbered paragraphs 10 to 12.
64. In Section 22, the word "taxable 'is deleted from the title of the section.
65.
Import of goods
(1) The tax obligation on the importation of goods arises on the date on which, under the rules governing the formation of customs debt 19a) the obligation to pay customs duties is incurred, even where the goods imported are free of customs duties
(a) the release of the imported goods for free circulation, inward processing in the drawback system and temporary importation with partial relief from import duties;
(b) illegal imports of goods 19b);
(c) infringement of temporary storage conditions 19c); or
(d) infringement of the conditions laid down for the customs procedure under which the imported goods were placed (19d).
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 635 / 2004 Coll., amending certain laws in connection with the adoption of the Act on Administrative Charges |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.12.2004 |
|---|---|
| Effective from | 16.01.2005 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0