Act No. 80 / 2013 Coll.

Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended

Valid Law Effective from 03.04.2013
Text versions: 03.04.2013
Contents
80
THE LAW
of 13 March 2013
amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Čl. I
In Act No. 586 / 1992 Coll., on Income Taxes, as amended by Act No. 157 / 1993 Coll., Act No. 323 / 1993 Coll., Act No. 114 / 1994 Coll., Act No. 259 / 1994 Coll., Act No. 149 / 1995 Coll., Act No. 18 / 1997 Coll., Act No. 227 / 1997 Coll., Act No. 111 / 1998 Coll., Act No. 492 / 2000 Coll., Act No. 483 / 2001 Coll., Act No. 162 / 2003 Coll., Act No. 438 / 2003 Coll., Act No. 562 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 179 / 2005 Coll., Act No. 342 / 2005 Coll.
Čl. II
Transitional provision
For the obligations of taxpayers arising from the tax liability for the tax period starting on 1 January 2013 or part thereof before the date of entry into force of this Act, as well as for the rights and obligations related thereto, Act No. 586 / 1992 Coll., on Income Tax, as amended by this Act, shall apply.
Čl. III
Efficacy
This Act shall take effect on the day of its publication.
Germany
Zeman v. r.
Nausea v. r.

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Regulation Information

CitationAct No. 80 / 2013 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Regulation TypeLaw
Author-
CollectionCode of Laws
Date of Promulgation03.04.2013
Effective from03.04.2013
Effective until-
Status Valid
Legal Areas: Taxes Finance Fees
The regulation text is for informational purposes only.
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