Act No. 87 / 2009 Coll.
Act amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and certain other laws
Valid
Law
Effective from 01.04.2009
Text versions:
01.04.2009
01.01.2009
87
THE LAW
of 26 March 2009
amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and certain other laws
Parliament has decided on this law of the Czech Republic:
Amendment of the Value Added Tax Act
Act No. 235 / 2004 Coll., on Value Added Tax, as amended by Act No. 635 / 2004 Coll., Act No. 669 / 2004 Coll., Act No. 124 / 2005 Coll., Act No. 215 / 2005 Coll., Act No. 217 / 2005 Coll., Act No. 377 / 2005 Coll., Act No. 441 / 2005 Coll., Act No. 545 / 2005 Coll., Act No. 109 / 2006 Coll., Act No. 230 / 2006 Coll., Act No. 124 / 2006 Coll., Act No. 126 / 2008 Coll., Act No. 302 / 2008 Coll., Act No. 200 / 2007 Coll., Act No. 296 / 2007 Coll., Act No. 124 / 2008 Coll., Act No. 126 / 2008 Coll., Act No. 302 / 2008 Coll., is amended as follows:
1. In Article 4, at the end of the text of paragraph 4, the words "or for the purposes of exemption pursuant to § 71b and 71e, when the rate set out in § 71b (6) applies' shall be added.
2. in Paragraph 13 (4), point (g) shall be deleted;
3. in Paragraph 21 (6), point (e) shall be deleted;
Points (f) to (i) shall be renumbered as points (e) to (h).
4. Paragraph 36 (6) reads:
"(6) The basis of the tax is
(a) the price of the goods or immovable property or the price of the like goods or similar immovable property at which the goods or immovable property could be acquired at the date of the taxable transaction and, where that price cannot be determined, the amount of the total cost incurred for the supply of the goods or the transfer of the immovable property at the date of the taxable transaction, in respect of the supply of the goods or the transfer of the immovable property in accordance with Articles 13 (4) (a) to (f), 13 (5) and 16 (5); or
(b) the amount of the total costs incurred for the supply of services on the date on which the taxable supply is made in respect of the supply of services pursuant to Article 14 (3) and (4). "
5. In Paragraph 62 (2), the words "the supply of a passenger car on whose acquisition or use the payer was not entitled to deduct the tax and" shall be deleted and the words "paragraph 3" shall be replaced by "paragraph 2."
6. In Paragraph 63 (1) of the Introductory Part of the provision, "to 71 'is replaced by" to 71f'.
7. In Paragraph 63, the dot is replaced by a comma at the end of paragraph 1 and the following point (i) is added:
"(i) the importation of goods in the personal luggage of a passenger or a crew member and the importation of fuel to passengers (Sections 71a to 71f)."
8. The following Sections 71a to 71f are inserted after Section 71, including the title and footnote 49c:
"Exemption from taxation on the import of goods in travellers' personal luggage or crew members and on the importation of fuel to passengers
(1) The occasional importation of goods in travellers' personal luggage, provided that such goods are intended for the personal use of passengers, the use of members of his family or as a gift, and in the nature or quantity of goods, cannot be considered to be imported for commercial purposes (hereinafter referred to as "the importation of goods by passengers') and provided that the conditions set out in Sections 71b to 71d and in Section 71f are met.
(2) Personal luggage of a passenger for the purposes of this Act means baggage presented by a passenger on arrival to a customs authority and baggage presented to the customs authority at a later date if it proves that it was registered as accompanying baggage at the time of departure with the company which provided its transport.
(3) Imports of goods for which a passenger proves that they have been acquired in the territory of the European Community and for which no VAT or excise duty has been refunded in any Member State shall not be regarded as imports of goods for passengers.
(1) Imports of goods to air passengers are exempt from tax in the country up to the value of goods corresponding to EUR 430 per person.
(2) Imports of goods to passengers in the framework of a recreational or sport fly49c) are exempt from tax within the country up to the value of goods corresponding to EUR 300 per person.
(3) On importation of goods by travellers under 15 years of age, the amount referred to in paragraphs 1 and 2 shall be reduced to EUR 200 per person.
(4) Only part of the value of any imported goods may be counted against the total value of the exempt goods referred to in paragraphs 1 to 3.
(5) The total value of the exempt goods referred to in paragraphs 1 to 3 shall not be taken into account.
(a) the goods listed in Sections 71c, 71d and 71f;
(b) goods temporarily imported into the territory of a Member State;
(c) goods imported back after temporary export to travellers;
(d) medicines necessary for the personal use of the passenger.
(6) For the conversion of the value of goods into Czech currency, the rate applicable on the first working day of October of the year preceding the import of goods published in the Official Journal of the European Union shall be that applicable. The value of the goods thus converted into Czech currency shall be rounded to a hundred crowns.
(1) Imports of goods to travellers in the case of imports of tobacco products shall be exempt, within the territory of the country, to a maximum of:
(a) 200 cigarettes;
(b) 100 cigars weighing not more than 3 grams each,
(c) 50 cigars weighing more than 3 grams each, or
(d) 250 g smoking tobacco.
(2) For the purposes of the exemption, each quantity of each product type referred to in paragraph 1 shall represent 100% of the total quantity which may be exempt. The exemption may be applied to any combination of quantities of such products, provided that the sum of their percentages used for imports does not exceed 100%.
(3) The exemption provided for in paragraphs 1 and 2 does not apply to goods imported by travellers under 17 years of age.
(1) Imports of goods to travellers in the case of imports of alcohol and alcoholic beverages, with the exception of wine and beer, are exempt from tax within the territory of the country to a maximum of:
(a) 1 litre of alcoholic beverages with an actual alcoholic strength by volume exceeding 22% vol or an undenatured alcohol of 80% vol or more; or
(b) 2 litres of alcoholic beverages of an actual alcoholic strength not exceeding 22% vol.
(2) For the purposes of the exemption, each quantity of each product type referred to in paragraph 1 shall represent 100% of the total quantity which may be exempt. The exemption may be applied to any combination of quantities of such products, provided that the sum of their percentages used for imports does not exceed 100%.
(3) In the case of imports of wine and beer in the Czech Republic, imports of goods to travellers in quantities not exceeding 4 litres of wine per person and 16 litres of beer per person shall be exempt.
(4) The exemption provided for in paragraphs 1 to 3 shall not apply to goods imported by travellers under 17 years of age.
(1) Imports of goods in the course of work by a member of an aircraft crew used for transport between third countries and domestic countries, or imports of goods by a member of an aircraft crew in the framework of recreational or sporting flight, are exempt from tax within the territory of the country up to the value of goods corresponding to EUR 300 per person.
(2) Paragraphs 71a to 71d shall apply mutatis mutandis to the import of goods by a crew member referred to in paragraph 1.
The domestic tax exemption shall be granted for the import of fuel in the normal container of a motor vehicle for transport and for the import of fuel of not more than 10 litres in a portable tank in one motor vehicle for transport.
49c) § 77 of Act No. 49 / 1997 Coll., on Civil Aviation and amending and supplementing Act No. 455 / 1991 Coll., on Business Business (Trade Act), as amended. '
9. Paragraph 75 (2), including footnote 52, is deleted.
Paragraph 3 shall become paragraph 2.
10. in Annex No 1, after the words "06 Live trees and other plants; onions, roots and the like; cut flowers and ornamental foliage. 'the words" 07-12 Plants and seeds' shall be inserted.
11. In Annex 2, "90.02.11 Collection and transport of municipal waste. 'is replaced by" 90.02.1 Collection, collection and treatment of municipal waste.';
Transitional provisions
1. In the case of a passenger car delivered pursuant to Paragraph 13, acquired from another Member State pursuant to Paragraph 16, imported pursuant to Paragraph 20 and the technical assessment of a passenger car (52), with the place of performance in the domestic territory and with the date of taxable performance until the date of entry into force of this Act, the provisions of Sections 72 to 79, as in force until the date of entry into force of this Act, shall apply to the right to deduct.
2. In the case of the acquisition of a passenger car in the form in which the passenger car is transferred for consideration under the contract, if the parties agree that the user is entitled to acquire the passenger car which is the subject of the contract, at the latest by payment of the last commitment from the contract, with the date of transfer to use by the date before the date of entry into force of this law, the provisions of Sections 72 to 79, as in force until the date of entry into force of this law, shall apply for the right to deduct.
(3) For a passenger car and for a technical assessment of a passenger car (52), as defined under points 1 and 2 of the transitional provisions, after the date of application of this Act, the provisions of Paragraph 62 (2), as in force until the date of entry into force of this Act, shall apply to the obligation to grant a tax exemption.
Amendment of the Excise Tax Act
In Article 11 (1) (a) of Act No 353 / 2003 Coll., on excise duties, the words "occasional import of goods in the personal luggage of a passenger, a member of an aircraft crew or the import of fuel to passengers under the law governing value added tax 31a) or exemption 'are inserted after the words" exemption'.
Amendment of the Income Tax Act
Act No. 1 / 2004, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 6, Act No. 5, Act No. 6, Act No. 6, Act No. 5, Act No. 6, Act No. 6, Act No. 5 / 1999, Act No. 5 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 5 / 1999, Act No. 6 / 1999, Act No. 5 / 1999, Act No. 5 / 1999, Act No. 6 / 1999, Act No. 6 / 1999, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 6 / 1999, Act No. 5, Act No. 6 / 1999, Act No. 5, Act No. 5, Act No. 5, Act No. 6 / 1999, Act No. 6, Act No. 5, Act No. 6, Act No. 6, Act No. 2006, Act No. 6, Act No. 6, Act No. 2006, No 1999, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 2006, Act No. 5, No 1999, No 1999, No 1999, No 1999
1. In Paragraph 22 (1) (g), at the end of point 3, the words "(w), (zm) and (zp) 'are replaced by" (w) and (zm)'.
2. in Article 24 (4) (a), the words "at least the minimum depreciation period referred to in Article 30 (1)" shall be replaced by the words "included in Annex 1 to the Act in depreciation group 1 shall last at least 36 months, in depreciation group 2 at least 54 months and in depreciation group 3 at least 114 months."
3. in Paragraph 25 (1) (w):
"(w) financial expenditure (costs) which, for the purposes of this Act, means interest on loans and loans and related expenditure (costs), including expenditure (costs) on the acquisition, treatment of loans, guarantee charges, where the creditor is a person linked to the debtor (Section 23 (7)), in the amount of the financial expenditure (costs) on the amount by which the total of the loans and loans from connected persons during the tax period or the period for which the return is made, exceeds six times the amount of own capital, if the beneficiary is the bank or insurance undertaking, or four times the amount of own capital for other beneficiaries of loans and loans. Where the condition for granting a loan or loan to a debtor by a creditor is the provision of a directly related loan, loan or deposit to that creditor by a person linked to the debtor, the creditor shall be deemed to be linked to the debtor for the purposes of this provision and in respect of that loan or loan, ';
4. In Paragraph 25 (1), the comma is replaced by a dot, and the point (zp) is deleted, including footnote 129.
5. Paragraph 25 (3) reads as follows:
"(3) Loans and loans for the purposes of paragraph 1 (w) shall not include loans and loans, or part thereof, of which interest is part of the entry price of assets, as well as loans and loans which are evidently free of interest. The provisions of paragraph 1 (w) and (zm) shall not apply to the taxpayers referred to in § 18 (3), the stock exchange 28a) and the taxpayers referred to in § 2. ';
Transitional provisions
1. The current legislation shall apply to the tax obligations for the years 1993 to 2008 and the tax period which began in 2008, unless otherwise provided for in that law. The provisions of Act No. 586 / 1992 Coll., as effective from the date of entry into force of the Act, with the exception of § 22 (1) (g) (3), § 23 (4) (e), § 24 (2) (zc), § 25 (1) (w) and § 25 (3), shall apply for the first time for the tax period or period for which the tax return is made, starting in 2009.
2. Paragraph 25 (1) (w) of Act No 586 / 1992 Coll., as effective until 31 December 2007, shall apply to interest on loans and loans resulting from credit and loan agreements concluded before 1 January 2008, with the exception of credit and loan agreements concluded before 31 December 2003 between persons who, for the purposes of the provisions of Article 25 (1) (w) of Law No 586 / 1992 Coll., as effective before 31 December 2003, were not considered to be related persons, or periods for which a tax return is made, started in 2009. Similarly, the tax period or the period for which the tax return is to be filed, started in 2008, can be applied.
3. Paragraphs 23 (4) (e) and 24 (2) (zc) of Act No. 586 / 1992 Coll., as amended by Act No. 2 / 2009 Coll., can be applied already during the tax period started in 2008.
4. Paragraph 22 (1) (g) (3), Article 25 (1) (w) and Article 25 (3) of Act No 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply to the financial expenditure (costs) resulting from the credit and loan agreements concluded after 31 December 2007 and to the financial expenditure (costs) resulting from the amendments amending the amount of the loan or loan granted or the interest paid, as agreed after 31 December 2007, to the credit and loan contracts concluded before 1 January 2008, for the tax period or period for which the tax return is made in 2009. Similarly, the tax period or the period for which the tax return is to be filed, started in 2008, can be applied.
5. Paragraph 22 (1) (g) (3), 25 (1) (w) and (m) and Article 25 (3) of Act No. 586 / 1992 Coll., as effective from the date of entry into force of this Act, shall apply to all financial expenditure (costs) resulting from all credit and loan agreements, including their additions.
6. In the case of tangible property which is the subject of a contract for financial lease followed by the purchase of hired tangible property concluded by the date of entry into force of this Act, until the end of the financial lease with the subsequent purchase of the hired tangible property, Act No. 586 / 1992 Coll., as effective until the date of entry into force of this Act, shall apply.
EFFECTIVE
This Law shall take effect on the day of its publication, except for Part One, point 10, which shall take effect on 1 January 2009.
Wolf
Klaus v. r.
Topolánek v. r.
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Regulation Information
| Citation | Act No. 87 / 2009 Coll., amending Act No. 235 / 2004 Coll., on Value Added Tax, as amended, and certain other laws |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.04.2009 |
|---|---|
| Effective from | 01.04.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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