Act No. 84 / 2015 Coll.
Act amending Act No. 72 / 2000 Coll., on Investment Incentives and on the Amendment of Certain Acts (Investment Incentives Act), as amended, and other related laws
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17.04.2015
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84
THE LAW
of 19 March 2015
amending Act No. 72 / 2000 Coll., on Investment Incentives and amending certain laws (Investment Incentives Act), as amended, and other related laws
Parliament has decided on this law of the Czech Republic:
Amendment to the Investment Incentives Act
Act No. 72 / 2000 Coll., on investment incentives and amending certain laws (Act on investment incentives), as amended by Act No. 453 / 2001 Coll., Act No. 320 / 2002 Coll., Act No. 19 / 2004 Coll., Act No. 436 / 2004 Coll., Act No. 62 / 2005 Coll., Act No. 443 / 2005 Coll., Act No. 159 / 2007 Coll., Act No. 73 / 2011 Coll., Act No. 457 / 2011 Coll., Act No. 192 / 2012 Coll. and Act No. 407 / 2012 Coll., is amended as follows:
1. footnote 1 shall read:
"(1) Commission Regulation (EU) No 651 / 2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in accordance with Articles 107 and 108 of the Treaty."
2. in Paragraph 1a (1) (a), the word "or" shall be deleted at the end of point 4.
3. the following shall be added at the end of point 5 in Article 1a (1) (a):
'6. Real estate tax exemption in preferential industrial zones to the extent provided for by special legislation23),
23) Act No. 338 / 1992 Coll., on Real Estate Tax, as amended. '
4. in Paragraph 1a (1) (c):
"(c) start of work related to the implementation of an investment action
1. start of construction work,
2. the start of the acquisition of fixed tangible and intangible assets, with the exception of the acquisition of land and the acquisition of documentation necessary for the implementation of the investment operation; or
3. legal proceedings to obtain machinery (16), '.
5. in Paragraph 1a (1) (d) (2), "120" is replaced by "100."
6. in Article 1a (1), the following point (e) is inserted after point (d):
"(e) by extending production to an increase in production capacity, diversification of production to new products or a major change in the overall production process,"
Points (e) to (j) shall be renumbered as points (f) to (k).
7. in Article 1a (1) (f), (g), (h) and (i), the word "undertaking" shall be replaced by "business establishment."
8. in Article 1a (1), the following points (j) and (k) are inserted after point (i):
"(j) a commercial plant or part thereof by a data centre whose role is the storage, sorting and management of data through its computer systems and related elements;
(k) a business establishment or part of a business facility which has a role to play in managing relations and communication with customers through an electronic communications network, "
Points (j) and (k) shall be renumbered as points (l) and (m).
9. in Paragraph 1a (1) (l), the words "or a shared service centre" are replaced by the words "a shared service centre, a data centre or a customer support centre."
10. in Article 1a (1) (m), the words "the certificate referred to in Article 4 (1) has been issued" are replaced by the words "the intention to obtain an investment incentive referred to in Article 3 (1) has been submitted."
11. in Article 1a (2), the words "data centre services," shall be deleted;
12. the following Section 1b is inserted after Section 1a:
(1) A privileged industrial zone is a government-approved industrial zone designed to promote balanced and dynamic economic development of the Czech Republic.
(2) The Ministry proposes preferential industrial zones to the government on the basis of continuous analysis of free areas in existing officially supported industrial zones and taking into account current economic developments in the various parts of the territory of the Czech Republic. "
13. in Article 2 (1), the words "Regulations 12), 13)" are replaced by the words "Regulations 12), 13), 23)."
14. In Article 2, at the end of paragraph 1, the sentence "An investment incentive for an investment operation with eligible costs exceeding EUR 100 000 000 may only be granted provided that an individual exemption from the prohibition of public aid has been granted for an investment operation by the European Commission (" the Commission ').'
15. in Article 2 (2) (c), the words "the issue of a certificate under Article 4 (1)" shall be replaced by the words "the submission of an investment incentive under Article 3 (1)."
16. in Article 2 (3) (a), the words "with the exception of sectors which are not directly covered by the European UnionRegulation applicable" shall be deleted;
17. in Paragraph 2 (3) (b), the comma after the word "price" is replaced by "a" and the words "which were not subject to depreciation" are deleted;
18. in Article 2 (3) (c):
"(c) the creation and occupation of at least 20 new posts,"
19. in Article 2 (4) (a), the comma after the word "price" shall be replaced by "a" and the words "which were not subject to depreciation" shall be deleted;
20. in Article 2 (4), point (b) is deleted;
Point (c) shall be renumbered (b).
21. in Paragraph 2 (4) (b), "40" is replaced by "20."
22. in Paragraph 2 (5), "40" is replaced by "20," the words "and data centres" are inserted after the word "software," "100" is replaced by "70," and the words "or the creation and occupation of at least 500 new jobs in the case of customer support centres" are added at the end of the text of paragraph 5.
23. in the first sentence of Article 2 (7), the words "or in the territory of the beneficiary industrial zones" and "(c)" shall be inserted after the words "government";
24. in Paragraph 2 (8), "and 5" shall be replaced by "5 and 6";
25. in Article 3 (2) (a), the words "or place of business" shall be deleted;
26. in Article 3 (2) (b), the word "enterprise (20)" is replaced by the word "applicants (20)" and the words "in the case of group membership, consolidated data for group linked persons (21)" are deleted;
Footnote 20 reads:
"(20) Annex I to Commission Regulation (EU) No 651 / 2014. ';
27. in § 3 (2) (c), the words "and o" are replaced by the words "its location, its date of commencement and termination and o."
28. in Paragraph 3 (2) (h), including footnote 24,
"(h) details of other investment actions initiated in the preceding 3 years before the date of submission of the intention to obtain an investment incentive in the territory of one region by the applicant or by persons deemed to be one undertaking pursuant to the directly applicable European Union rules governing de minimis aid area).
24) Commission Regulation (EU) No 1407 / 2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid. '
29. In Article 3, at the end of paragraph 2, the dot is replaced by a comma and the following point (i) is added:
"(i) the amount of public aid requested."
30. in Article 3 (3) (a):
"(a) if it is a legal person, a founding act or an officially certified copy thereof, the statutes, if they are not a founding act, and an extract from the public register; a foreign person shall attach documents of a similar nature, ';
31. in Paragraph 3 (3) (b), the words ", accounts, or tax records or simple records under the Income Tax Act for the last three consecutive financial years, or 1 or 2 tax years, if they take less than 3 years' shall be deleted;
32. in Article 3 (4) (a) (1), the words "the issue of a certificate pursuant to Article 4 (1)" shall be replaced by the words "the submission of an investment incentive pursuant to Article 3 (1)."
33. in § 3 (4) (a) (2):
"2. is or is not a small or medium-sized business20), '.
34. in Paragraph 3 (4) (a) (5), the words "common" shall be replaced by "internal."
35. in Article 3 (4), the following point 6 is added at the end of point (a):
"6. In the previous two years before the date of submission of the intention to obtain an investment incentive in the European Economic Area, the Czech Statistical Office has not completed an activity falling within the same class of Classification of Economic Activities (CZ- NACE) issued by the Czech Statistical Office as an activity which it will carry out after the implementation of an investment action which is the subject of an investment incentive and does not plan to cease such activity within two years of the completion of the investment action."
36. in Paragraph 3 (4) (b), "1 month" is replaced by "2 months";
37. in Article 3 (4) (c), the words "proof of the method" shall be replaced by the words "description of the method."
38. in Article 3 (5), the words "and (c)" and (b) "shall be deleted, the words" paragraphs 2 and 5 "shall be replaced by" paragraphs 2, 3 and 6 "and the words" and 6 "shall be added at the end of the text of paragraph 5;
39. in Article 3, paragraph 6 is deleted;
Paragraphs 7 and 8 shall be renumbered paragraphs 6 and 7.
40. Paragraph 3 (6) reads as follows:
"(6) A foreign person may submit founding acts and statutes, if they are not founding acts, in English. '
41. in the second sentence of Article 4 (1), the words "or investment action with eligible costs above EUR 100 000 000" shall be inserted after the words "action."
42. In Paragraph 4 (1), the sentence "Compliance of an investment action with a directly applicable European Union Regulation (1) shall not be evaluated if it is an investment action with eligible costs above EUR 100 000 000."
43. In the fourth sentence of Article 4 (1), the words "the designated organisation shall issue a certificate to the applicant that it can meet the general and specific conditions for providing an investment incentive and that the investment action referred to in the project complies with the directly applicable European Union Regulation (1) and shall attach the opinion" shall be replaced by "with the exception of an investment action with eligible costs above EUR 100 000 000, shall add to the opinion '.
44. in the last sentence of Article 4 (1), the words "with the exception of investment operations with eligible costs above EUR 100 000 000" shall be inserted after the word "unie1."
45. in Article 4 (2), the words "to provide an investment incentive (hereinafter referred to as the" tender decision ")" and "4" shall be replaced by "5."
46. In Paragraph 4, the following paragraph 3 is inserted after paragraph 2:
"(3) If the assessment referred to in paragraph 1 results in an investment operation with eligible costs of more than EUR 100 000 000, the Ministry shall, before issuing a tender decision pursuant to paragraph 5 or a commitment decision pursuant to Paragraph 5a, apply to the Commission for an individual exemption from the prohibition of public aid. Pending the Commission's decision on the request, the time limit for the decision on the offer referred to in paragraph 5 or the decision on the promise referred to in Paragraph 5a shall not run. ';
Paragraphs 3 and 4 shall be renumbered paragraphs 4 and 5.
47. In Paragraph 4 (4), the words "Ministry of Agriculture" shall be inserted after the words "Ministry of Agriculture," the third sentence shall be replaced by the words "Municipality or Region in which the land on which the investment will be carried out (the owner of the land") shall express, within 60 days of receipt of the Ministry's request, consent or opposition to the provision of an investment incentive under Article 1a (1) (a) (2). The municipality in whose cadastral territory an investment action (hereinafter referred to as "the municipality ') will be carried out shall, within 60 days of receipt of the Ministry's request, express its consent or opposition to the provision of an investment incentive pursuant to Paragraph 1a (1) (a) (6)" and at the end of the text of paragraph 4, the words "unless consent has been given within the period referred to in the third or fourth sentence, the owner of the land or the municipality shall be deemed not to agree'.
48. In the first sentence of Article 4 (5), the words "to provide an investment incentive (hereinafter referred to as the" tender decision ") 'are deleted, the number" 3' is replaced by "4 ', the words" If the owner of the land has expressed his opposition, the Ministry shall not provide an investment incentive offer under Article 1a (1) (a) (2). If the municipality disagrees, the Ministry shall not provide an investment incentive offer under Paragraph 1a (1) (a) (6) "and at the end of the text of paragraph 5, the words" and, if they comment on the granting of an investment incentive, the owner of the land and the municipality' shall be added.
49. In Paragraph 5 (1), the second sentence is replaced by the following: "A legal person may be the interested party to undertake an investment action for which a tender decision has been issued, which was not established earlier than 6 months before the date of submission of the intention to obtain an investment incentive and the applicant has a 100% participation in that person."
50. in Article 5 (3), point (b) is deleted;
Points (c) and (d) shall be renumbered (b) and (c).
51. in Article 5, the dot is replaced by a comma at the end of paragraph 5 and the following point (f) is added:
"(f) a mechanism of possible compensation between forms of investment incentive."
52. In Paragraph 5 (7), the words "referred to in Paragraph 4 (3) and the locally competent tax authorities" shall be replaced by the words "the income tax administrators of the interested party and, where they express their views on the granting of an investment incentive, the owner of the land and the municipality."
53. In Section 5a, the words "paragraph 3 'are replaced by the words" paragraph 4' and at the end of Section 5a, the words "If the owner of the land has expressed his opposition, the Ministry shall not grant an investment incentive under Section 1a (1) (a) (2). If the municipality disagreed, the Ministry will not provide an investment incentive under Paragraph 1a (1) (a) (6). '
54. In Article 6, paragraphs 4 and 5 are added, including footnote 25:
"(4) The areas in which an investment incentive cannot be granted are laid down directly by the European Union25).
(5) An investment incentive cannot be granted if the beneficiary of the investment incentive does not have a recovery plan which the Commission has decided is illegal or incompatible with the internal market.
25) Articles 1 and 13 of Commission Regulation (EU) No 651 / 2014. ';
55. In Section 6a (1) of the Introductory Part of the provision, the words "the issue of a certificate under Section 4 (1) 'are replaced by the words" the submission of an investment incentive under Section 3 (1)'.
56.
"(a) in the case of an investment in production, the value of the long-term tangible property (14) in the form of machinery referred to in Article 2 (3) (b), and the value or part of the value of the long-term tangible property (14) in the form of land or buildings or in the form of long-term intangible property (14) purchased at market price from non-connected persons (21), up to the value of the machinery included in the eligible costs. Only assets acquired within 5 years of the decision on the commitment or, in the case of a strategic investment operation, within 7 years of the decision on the commitment may be included in the eligible costs. The eligible costs cannot be included
1. assets which have already been amortised, with the exception of fixed assets in the form of buildings which have been acquired under market conditions from persons other than connected persons and for which the beneficiary shall, at the time of the check referred to in Article 7, provide documentary evidence of the previous owner's failure to apply public aid to the property and that the property was part or part of a commercial establishment whose operation was terminated before the date of transfer of ownership rights,
2. property not used by the beneficiary at the place where the investment is carried out; or
3. property acquired after the completion of the investment operation; ';
57. in Article 6a (1) (b) (2), the words "from the date of issue of the certificate referred to in Article 4 (1)" shall be replaced by the words "after the date of submission of the intention to obtain the investment incentive referred to in Article 3 (1)."
58. In Article 6a (2), the words "or 6 'shall be inserted after the words" point (a) (1)', the words "new 'shall be deleted, the words" paragraph (4)' shall be replaced by the words "paragraph (3), (4) ', the words" within 5 years from the date of the decision on the commitment or, in the case of a strategic investment, by 7 years from the date of the decision on the commitment' shall be replaced by the words "investment action exceeding the amount of eligible costs of CZK 500 000 000 ';
59. In Article 6a (3), the word "new 'is deleted, the word" c)' is replaced by "b) 'and the words" or 6' are inserted after the words "point 1 '.
60. In Paragraph 6a, the following paragraph 4 is inserted after paragraph 3:
"(4) The obligation to maintain tangible and intangible fixed assets referred to in paragraphs 2 and 3 shall also be deemed to have been fulfilled by the replacement of assets due to its destruction, failure or deprivation by assets of the same or higher value, serving the same purpose and being eligible costs as referred to in paragraph 1. ';
Paragraphs 4 to 10 shall be renumbered paragraphs 5 to 11.
(61) In Paragraph 6a (5), the words "first drawing of the investment incentive referred to in Article 1a (1) (a) (3)" shall be replaced by the words "crediting the first payment of the material aid into the account of the beneficiary of the investment incentive."
62. In Paragraph 6a, the following paragraph 7 is inserted after paragraph 6:
"(7) In the case of a strategic investment action, the investment incentive shall be
(a) for an investment in production
1. the amount of eligible costs of at least CZK 500,000 000 has been invested, of which at least CZK 250,000 must be spent on the acquisition of machinery 16) intended for production purposes, and
2. at least 500 new jobs created,
(b) for investment in technology centres
1. the amount of eligible costs of at least CZK 200 000 000, of which at least CZK 100 000 000 must be spent on the acquisition of machinery, and
2. at least 100 new jobs created. ';
Paragraphs 7 to 11 shall be renumbered paragraphs 8 to 12.
63. In Article 6a, at the end of paragraph 8, the sentence "The Ministry shall submit to the Commission a report on the assessment of the provision of investment incentives under the directly applicable European Union Regulation (1); In addition, the beneficiary is obliged to provide, at the request of the Ministry, information on the state of implementation of the investment project and the actual amount of the aid received. ';
64. Paragraph 6a (9), including footnote 8b, reads:
"(9) In the case of an investment incentive under Article 1a (1) (a) (2) or (5), the investment incentive shall cease to be valid in the event of non-compliance.
(a) the obligation referred to in paragraph 2, with the exception of the obligation to send a notification to the Ministry as to when the investment has been completed and to what extent,
(b) obligations under paragraph 3 or 6;
(c) the obligation to provide, upon request, information on the state of implementation of the investment operation and the actual amount of aid received as referred to in paragraph 8;
(d) the general conditions laid down in Article 2 (2); or
(e) the obligations referred to in paragraph 7 in the case of an investment incentive under Article 1a (1) (a) (5);
In this case, the beneficiary of this investment incentive must pay the value of the public aid thus granted to the provider of the investment incentive, including a penalty of interest of 8b) fixed by the Commission on the amount of the aid thus granted from the date of the commitment decision to the date of recovery of the public aid.
8b) Article 9 of Commission Regulation (EC) No 794 / 2004 of 21 April 2004 implementing Council Regulation (EC) No 659 / 1999 laying down detailed rules for the application of Article 93 of the EC Treaty. "
65. in Paragraph 6a (10), the first sentence is deleted and in the second sentence the word "conditions' is replaced by" obligations' and the number "4 'is replaced by" 5'.
66. In Article 6a (11), the words "or in the event of failure to comply with the obligations referred to in paragraph 2, with the exception of the obligation to notify the Ministry of when the investment has been completed and to what extent, paragraphs 3 or 6, or in the event of non-compliance with the obligation to provide, upon request, information on the state of implementation of the investment action and the actual amount of aid drawn as referred to in paragraph 8 'and the word" Regulation (12), (13), (23)' shall be replaced by "Regulation (12), (13), (23) '.
67. In the first sentence of Article 6a (12), the words ", division or transfer of capital to a member 'shall be inserted after the word" merger', the words "company or acquired cooperative 'shall be replaced by the words" corporation' and the words' shall be added at the end of the text of the sentence of the fourth sentence 'and the words' and the closing commercial corporation shall be required to comply with paragraphs 9 to 11 'and the last sentence shall be deleted.
68. in Paragraph 7 (2) (a), the words "paragraph 3 (a)" shall be replaced by the words "paragraph 3 (a), (c)," "paragraph 4 (c)" shall be replaced by "paragraph 4 (b)" and the words "Article 6a (3)" shall be replaced by the words "maintain jobs under § 6a (2) and (3)."
69. in Paragraph 7 (2) (c), "paragraph 4" is replaced by "paragraph 5."
70. In Paragraph 7 (2) (d), the words "point 1" are replaced by the words "points 1 and 6," the words "and (c)" are deleted and the words "and (b) are replaced by the words" for the obligation to maintain the tangible and intangible assets referred to in Article 6a (2) and (3) and for the obligation referred to in Article 6a (6). "
71. in Article 7 (4), the words "Article 6a (2)" shall be replaced by the words "maintain the tangible and intangible assets referred to in Article 6a (2) and (3)"; the words "property referred to in Article 6a (2) or (3)" shall be replaced by the words "or 6"; and the words "Article 6a (3)" shall be replaced by the words "maintain the posts referred to in Article 6a (2) and (3)";
72. in Article 7 (6), "4" is replaced by "5" and "first drawing of the investment incentive referred to in Article 1a (1) (a) (3)" is replaced by "crediting the first payment of the material aid into the account of the beneficiary of the investment incentive."
73. In Paragraph 11a (5), first sentence, the number "5" is replaced by "10," in the second sentence, the words "up to 7" are replaced by "increased to 12,5," and at the end of paragraph 5, the sentence "The amount of material aid for the acquisition of tangible and intangible assets does not reduce the value of eligible costs."
74.
"Attachment to Act No 72 / 2000 Coll.
PRINCIPLE FOR THE APPLICATION OF THE INVESTMENT INVESTMENT OBLIGATIONS
"
Transitional provisions
1. Proceedings which were not definitively concluded before the date of entry into force of this Act shall be completed and the rights and obligations relating thereto shall be assessed in accordance with Act No. 72 / 2000 Coll., as effective before the date of entry into force of this Act.
2. The investment incentives provided under Act No. 72 / 2000 Coll., as effective before the date of entry into force of this Act, shall continue to apply to the extent and under the conditions under which they were provided.
3. Paragraph 6a (2) of the sentence of the last Act No. 72 / 2000 Coll., as effective from the date of the entry into force of the Act, shall also apply to the recipients of investment incentives which were granted the promise of investment incentives in the procedure under Act No. 72 / 2000 Coll., as effective before the date of entry into force of the Act.
Amendment of the Income Tax Act
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. 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. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999
1. in Article 35a (2) (a), the words "starting with the tax period in which he fulfilled the general conditions under the law governing investment incentives" shall be inserted after the word "taxpayer."
2. In Paragraph 35a (2) (c), the words "the insolvency proceedings against him shall not be initiated, they shall not be linked to another entity, or they shall not take over the assets of a company which shall be liquidated without liquidation (transfer of the assets to a shareholder) 69) 'shall be replaced by the words" the bankruptcy decision shall not be given to him'.
footnote 69 is deleted.
3. in Article 35a (2) (d), the words "starting with the tax period in which he has fulfilled the general conditions under the law governing investment incentives," "and the words" or the transfer of property or part of the persons referred to above, resulting in a reduction of the tax base or an increase in the tax loss, "shall be deleted.
4. In Article 35a (4), the words "with other forms of investment incentive 'shall be inserted after the words" the summary'.
5. In the first sentence of Paragraph 35a (6), the words "the conditions referred to in paragraph 2 (a) 'are replaced by the words" the conditions referred to in paragraph 2 (a) and (d)' and after the word "the Regulation ', the words" or any of the obligations of which the decision on the promise of an investment incentive ceases to be valid';
6. In the third sentence of Paragraph 35a (6), the words "or (d) 'are inserted after the words" (a)'.
7. In Paragraph 35a, paragraphs 7 to 9 are added:
"(7) If, in the period from the date of the decision on the promise of an investment incentive to the expiry of the period for which it may apply the tax rebate referred to in paragraph 3, the taxpayer participates in the merger or division by merger as a successor to a commercial corporation or as a acquiring partner in taking over the assets of the commercial corporation cancelled with the transfer of the assets to a shareholder, he may no longer apply the tax discount referred to in paragraph 1 in subsequent tax periods, starting with the tax period referred to in paragraph 21a (c). This fact will be communicated by the taxpayer to the tax administrator, the Ministry of Finance and the Ministry of Industry and Trade. This is without prejudice to the obligation to comply with the conditions laid down by law governing investment incentives.
(8) If, in the period from the decision on the promise of an investment incentive to the expiry of the period for which it may apply the tax credit referred to in paragraph 3, the taxpayer increases the basis for calculating the tax credit by transferring assets or parts of persons referred to in Paragraph 23 (7), which will result in a reduction of the tax base or an increase in the tax loss, he may no longer apply the tax credit referred to in paragraph 1 in the following tax periods, starting from the tax period in which it actually occurred. This fact will be communicated by the taxpayer to the tax administrator, the Ministry of Finance and the Ministry of Industry and Trade. This is without prejudice to the obligation to comply with the conditions laid down by law governing investment incentives.
(9) Where, in the period for which the taxpayer may apply the tax rebate referred to in paragraph 3, the taxpayer notifies the tax administrator that he will no longer apply the tax rebate referred to in paragraph 1, he may no longer apply the tax rebate referred to in paragraph 1 in the following tax periods, starting from the tax period in which the tax administrator was notified. This fact will also be communicated by the taxpayer to the Ministry of Finance and the Ministry of Industry and Trade. This is without prejudice to the obligation to comply with the conditions laid down in the law governing investment incentives. '
8. in § 35b (1) (b):
"(b) S2 shall be equal to the arithmetic average of the amounts calculated in accordance with paragraph 2 for the three tax periods immediately preceding the tax period for which the discount may be applied for the first time. For a taxpayer whose income tax registration expired for a period of less than three tax periods, the arithmetic average of the tax amounts for all tax periods shall be calculated. Where the relevant tax period is shorter or longer than 12 months, the amount of tax calculated in accordance with paragraph 2 shall be converted for the purposes of calculating the arithmetic average of the amounts for a period of 12 months. This arithmetic average of the tax amounts will be adjusted by the values of the individual inter-annual sectoral price indices announced by the Czech Statistical Office, starting with the index relating to the last tax period of those for which the arithmetic average of the tax amounts has been calculated; the arithmetic average of the amounts of the tax shall not be reduced if a lower tax liability is subsequently calculated for the relevant tax period. ';
9. Paragraph 35b (3) reads as follows:
"(3) Where the taxpayer has declared a tax loss or no tax liability for the relevant tax period for which the arithmetic average of the amounts referred to in paragraph 1 (b) has been calculated, zero value shall be used for the relevant tax period for the purposes of calculating the arithmetic average of the amounts referred to in paragraph 1 (b). ';
10. in Article 35b (5), the words "with other forms of investment incentive" shall be inserted after the word "summary."
11. in Article 35b (6), "and 5" shall be replaced by "5, 7, 8 and 9."
12. in the first sentence of Article 35b (7), the words "the conditions referred to in paragraph 2 (a)" shall be replaced by the words "the conditions referred to in paragraph 2 (a) and (d)" and after the word "the Regulation," the words "or any of the obligations of which the decision on the promise of an investment incentive ceases to be valid," shall be inserted;
13. in the third sentence of Article 35b (7), the words "or (d)" shall be inserted after the words "(a)."
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Regulation Information
| Citation | Act No. 84 / 2015 Coll., amending Act No. 72 / 2000 Coll., on investment incentives and amending certain laws (Investment incentives Act), as amended, and other related laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.04.2015 |
|---|---|
| Effective from | 01.05.2015 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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