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Amendment Of The Act On Income Taxes

Original Language Title: změna zákona o daních z příjmů

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125/2016 Sb.



LAW



of 6 May 1999. April 2016,



amending Act 586/1992 Coll., on income taxes, as amended by

amended



Parliament has passed the following Act of the United States:



Article. (I)



Act 586/1992 Coll., on income taxes, as amended by Act No. 35/1993

Coll., Act No. 96/1993 Coll., Act No. 157/1993 Coll., Act No. 196/1993

Coll., Act No. 323/1993 Coll., Act No. 42/1994 Coll., Act No. 85/1994

Coll., Act No. 114/1994 Coll., Act No. 259/1994 Coll., Act No. 32/1995

Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995

Coll., Act No. 248/1995 Coll., Act No. 316/1996 Coll., Act No. 18/1997

Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 210/1997

Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 149/1998

Coll., Act No. 168/1998 Coll., Act No. 333/1998 Coll., Act No. 63/1999

Coll., Act No. 129/1999 Coll., Act No. 144/1999 Coll., Act No. 170/1999

Coll., Act No. 225/1999 Coll., Constitutional Court, declared under no.

3/2000 Coll., Act No. 17/2000 Coll., Act No. 27/2000 Coll., Act No.

72/2000 Coll., Act No. 100/2000 Coll., Act No. 103/2000 Coll., Act No.

121/2000 Coll., Act No. 132/2000 Coll., Act No. 241/2000 Coll., Act No.

340/2000 Coll., Act No. 492/2000 Coll., Act No. 117/2001 Coll., Act No.

120/2001 Coll., Act No. 239/2001 Coll., Act No. 453/2001 Coll., Act No.

483/2001 Coll., Act No. 50/2002 Coll., Act No. 128/2002 Coll., Act No.

198/2002 Coll., Act No. 210/2002 Coll., Act No. 260/2002 Coll., Act No.

308/2002 Coll., Act No. 575/2002 Coll., Act No. 162/2003 Coll., Act No.

362/2003 Coll., Act No. 438/2003 Coll., Act No. 19/2004 Coll., Act No.

47/2004 Coll., Act No. 49/2004 Coll., Act No. 257/2004 Coll., Act No.

280/2004 Coll., Act No. 359/2004 Coll., Act No. 360/2004 Coll., Act No.

436/2004 Coll., Act No. 562/2004 Coll., Act No. 628/2004 Coll., Act No.

669/2004 Coll., Act No. 676/2004 Coll., Act No. 179/2005 Coll., Act No.

217/2005 Coll., Act No. 342/2005 Coll., Act No. 357/2005 Coll., Act No.

441/2005 Coll., Act No. 530/2005 Coll., Act No. 545/2005 Coll., Act No.

552/2005 Coll., Act No. 56/2006 Coll., Act No. 57/2006 Coll., Act No.

109/2006 Coll., Act No. 112/2006 Coll., Act No. 179/2006 Coll., Act No.

189/2006 Coll., Act No. 203/2006 Coll., Act No. 223/2006 Coll., Act No.

245/2006 Coll., Act No. 264/2006 Coll., Act No. 267/2006 Coll., Act No.

29/2007 Coll., Act No. 67/2007 Coll., Act No. 159/2007 Coll., Act No.

261/2007 Coll., Act No. 296/2007 Coll., Act No. 362/2007 Coll., Act No.

126/2008 Coll., Act No. 306/2008 Coll., Act No. 482/2008 Coll., Act No.

2/2009 Coll., Act No. 87/2009 Coll., Act No. 216/2009 Coll., Act No.

221/2009 Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No.

289/2009 Coll., Act No. 303/2009 Coll., Act No. 304/2009 Coll., Act No.

326/2009 Coll., Act No. 362/2009 Coll., Act No. 199/2010 Coll., Act No.

346/2010 Coll., Act No. 348/2010 Coll., Act No. 73/2011 Coll., the award

The Constitutional Court declared under no. 119/2011 Coll., Act No. 188/2011

Coll., Act No. 329/2011 Coll., Act No. 353/2011 Coll., Act No. 355/2011

Coll., Act No. 370/2011 Coll., Act No. 375/2011 Coll., Act No. 420/2011

Coll., Act No. 428/2011 Coll., Act No. 458/2011 Coll., Act No. 466/2011

Coll., Act No. 470/2011 Coll., Act No. 192/2012 Coll., Act No. 399/2012

Coll., Act No. 401/2012 Coll., Act No. 403/2012 Coll., Act No. 428/2012

Coll., Act No. 500/2012 Coll., Act No. 503/2012 Coll., Act No. 44/2013

Coll., Act No. 80/2013 Coll., Act No. 105/2013 Coll., Act No. 160/2013

Coll., Act No. 215/2013 Coll., Act No. 241/2013 Coll., legal measures

The Senate No. 344/2013 Coll., Constitutional Court, declared under no.

162/2014 Coll., Act No. 247/2014 Coll., Act No. 267/2014 Coll., Act No.

332/2014 Coll., Act No. 84/2015 Coll., Act No. 127/2015 Coll., Act No.

221/2015 Coll., Act No. 375/2015 Coll., Act No. 377/2015 Coll. and act

No. 47/2016 Coll., is amended as follows:



1. footnote # 137:



"137) Council directive 2011/96/EC of 30 March 2004. November 2011 on the common

system of taxation of parent companies and subsidiaries of different Member

States (recast), as amended by Council Directive 2013/13/EU directive

Council/86/EU and Council Directive 2015/121/EU.



Council directive 2009/133/EC of 19 June 2000. October 2009 on the common system

taxation applicable to mergers, divisions, partial divisions, transfers of

assets and exchanges of shares concerning companies of different Member

States and in the transfer of the seat of a European company or European

SCE between Member States (codified version)

amended by Council Directive 2013/13/EU.



Council Directive 2003/49/EC of 3 June 2003. June 2003 on a common system of

taxation of interest and royalty payments made between associated companies of

different Member States, as amended by Council Directive 2004/66/EC, directive

2004/76/EC, Council Directive 2006/98/EC and Council Directive 2013/13/EU.



Council Directive 2003/48/EC of 3 June 2003. June 2003 on taxation of savings

in the form of interest payments, as amended by Council Directive 2004/66/EC,

Council decision 2004/587/EC, Council Directive 2006/98/EC and Council directive

2014/48/EU ".



2. In section 10, paragraph 1. 1 at the end of the text of subparagraph (a)) the following words ", and

revenue from the operation of electricity generating stations, to which a licence is not required

granted by the Energy Regulatory Office ".



3. In section 19 is at the end of paragraph 2, the period is replaced by a comma and the following

subparagraph (c)), which read as follows:



"c) profit, if it has a subsidiary option to reduce them

the tax base. ".



4. footnote # 93:



") Council Directive 93/96/EU in 2011.



Council directive 2009/133/EC.



Council Directive 2003/49/EC ".



5. in section 22 para. 1 (b). g) point 3, after the word "Companion"

the words "or other taxpayer is a corporation".



6. in article 23 paragraph 1. 3 (b). (c)), point 8, the words "voluntary income was not

posted in costs "shall be replaced by" value not income is not

expenditure on the reach, ensuring and maintaining income ".



7. § 24 para. 2 (a). ZR) with the number "1" is replaced by "1.5".



8. In § 34b para. 2 (a). (b) point 1), the following point 2 is added:



"2. the services related to the implementation of the project of research and development and that

consist of verifying or proving that the result of research and development

meets the requirements prescribed by the regulations, if the validation of expenditure

or proof of being included in the deduction for another taxpayer. "



Point 2 becomes point 3.



9. in section 35 c of paragraph 1. 1 the first sentence, the amount "Eur 15 804" shall be replaced by

"17 004 €" and the amount "$ 17 004" is replaced by "Eur 20 604".



10. In § 36 odst. 2 (a). (d)), the words "income tax"

replaced by the words "is a business corporation".



Article II



Transitional provisions



1. for the tax liability for income taxes in the tax year prior to the date

entry into force of this Act and for the tax period that began

before the date of entry into force of this law, as well as the rights and obligations with

related, the Act 586/1992 Coll., in the version in force

before the date of entry into force of this Act.



2. the provisions of section 10, paragraph 1. 1 (b). and) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

the tax year of 2016.



3. The provisions of § 19 para. 2 (a). (c)), section 22 para. 1 (b). g) of point 3, section 23

paragraph. 3 (b). c) point 8 and § 36 odst. 2 (a). d) of Act No. 586/1992 Coll.

in the version in force from the date of entry into force of this Act, shall apply from

the effective date of this Act.



4. The provisions of § 24 para. 2 (a). ZR) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply for the

tax year beginning in 2016.



5. The provisions of § 34b para. 2 (a). (b)) point 2 of Act No. 586/1992 Coll., in

the version in force from the date of entry into force of this law, you can use already

for the tax year beginning in 2016.



6. The provisions of § 35 c of paragraph 1. 1 of the law No. 586/1992 Coll., in the version in force

from the date of entry into force of this Act, shall apply for the tax

the year 2016. When the wages and the calculation of income tax advances

individuals from employment per calendar month before the date of

entry into force of this law shall apply to § 35 c of paragraph 1. 1 of law No.

586/1992 Coll., in the version in force before the date of entry into force of this

the law.



Article. (III)



The effectiveness of the



This Act shall take effect on the first day of the calendar month

following the date of its publication.



Hamáček in r.



Zeman in r.



Sobotka in r.