120/2010 Coll. ACT of 9 March 2010 amending Act no. 235/2004 Coll., On Value Added Tax, as amended Parliament has passed this Act of the Czech Republic: Article. Even in § 36a paragraph. 3 of Law no. 235/2004 Coll., On Value Added Tax, as amended by Act no. 489/2009 Coll., Point d), including footnote no. 26b deleted. The existing letter e) shall become subparagraph d). Art. II For the application of value added tax for the taxable period before the effective date of this Act, as well as for exercising rights and obligations related thereto, shall apply the law no. 235/2004 Coll., As amended, effective from the date of entry into force of this Act. Art. III Effectiveness This Act shall take effect on the date of its publication. Vlcek Fischer vr vr