Act No. 67 / 2007 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Law
Effective from 04.04.2007
Text versions:
04.04.2007
67
THE LAW
of 7 March 2007
amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 5 / 2004, Act No. 13 / 2004, Act No. 13 / 2004, Act No. 13 / 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. 13 / 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. 99.
In Article 13a, the following paragraph 9 is added:
"(9) Joint taxation of spouses may also be applied where one of the spouses has died after the end of the tax period if the spouses have fulfilled the conditions laid down in paragraphs 1 to 4. The provisions of paragraphs 5 to 8 shall apply mutatis mutandis. '
Transitional provision
Paragraph 13a (9) shall already apply to the 2006 tax period.
Efficacy
This Act shall take effect on the day of its publication.
Wolf
Klaus v. r.
Topolánek v. r.
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Regulation Information
| Citation | Act No. 67 / 2007 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 04.04.2007 |
|---|---|
| Effective from | 04.04.2007 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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