Decree No. 74 / 2014 Coll.
Decree on determining types of income and property for the purpose of automatic exchange of information in the framework of international tax management cooperation
Valid
Effective from 01.05.2014
74
DECLARATION
of 10 April 2014
on the definition of types of income and property for the purposes of automatic exchange of information in the framework of international tax management cooperation
The Ministry of Finance provides pursuant to § 13 (1) (a) of Act No. 164 / 2013 Coll., on International Cooperation in Tax Administration and on the amendment of other related laws:
This Decree incorporates the relevant European Union1) and provides for information on persons subject to taxation under the legislation of another Member State for the purposes of automatic exchange of information in the framework of international tax management cooperation
(a) the type of income which is:
1. income from dependent activity;
2. income from the rental or payment of immovable property or real estate,
3. income from the disposal of immovable property,
4. income from life insurance,
5. income from pension insurance and other pension or pension arising from legal or contractual arrangements;
6. income from licence fees,
(b) the type of property of which the immovable property is owned by the person for whom the information is provided.
This Decision shall enter into force on 1 May 2014.
Minister:
Ing. Babiš v. r.
1) Council Directive 2011 / 16 / EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77 / 799 / EEC. Council Directive (EU) 2021 / 514 of 22 March 2021 amending Directive 2011 / 16 / EU on administrative cooperation in the field of taxation.
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Regulation Information
| Citation | Decree No. 74 / 2014 Coll., on determining the types of income and property for the purposes of automatic exchange of information in the framework of international tax management cooperation |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.04.2014 |
|---|---|
| Effective from | 01.05.2014 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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