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.