74/2014 Coll. DECREE of 10 April 2014 on determining the types of income and assets for the automatic exchange of information in the context of international cooperation in tax administration Treasury determined according to § 13 para. 1 point. a) Act no. 164/2013 Coll., on International Cooperation in Tax Administration and on amendments to other related laws: § 1 This Decree implements the relevant regulations of the European Union ^ 1) provides for the automatic exchange of information in the context of international cooperation in tax administration information regarding the persons who, under the law of another Member State subject to tax in that State, o) the nature of their income, which is the first income from employment, 2. Income from letting or leasing of real property or apartment, 3rd income from disposals immovable 4. income from life insurance and 5th income from pension and other pension or retirement arising by law or under contract and b) the nature of their property, which the real property owned by the person for whom to provide information. § 2. This Decree shall take effect on 1 May 2014. Minister: Ing. Babis vr 1) Directive 2011/16 / EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799 / EEC.