About Value Added Tax

Original Language Title: o dani z přidané hodnoty

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=57849&nr=235~2F2004~20Sb.&ft=txt

235/2004 Coll.



LAW



from day 1. April 2004



about value added tax



Change: 235/2004 Coll., 635/2004 Coll., 669/2004 Sb.



Change: 124/2005 Coll.



Change: 215/2005 Coll., 217/2005 Sb.



Change: 377/2005 Sb.



Change: 441/2005 Sb.



Change: 545/2005 Coll.



Change: 109/2006 Coll. (part)



Change: 230/2006 Sb.



Change: 319/2006 Sb.



Change: 109/2006 Coll. (part)



Change: 172/2007 Sb.



Change: 270/2007 Sb.



Change: 261/2007 Coll. 296/2007 Sb.



Change: 124/2008 Coll., 126/2008 Sb.



Change: 302/2008 Sb.



Change: 87/2009 Sb.



Change: 362/2009 Coll., 489/2009 Sb.



Change: 120/2010 Sb.



Change: 281/2009 Coll., 199/2010 Sb.



Change: 47/2011 Coll. (part)



Change: 47/2011 Sb.



Change: 47/2011 Coll. (part), 370/2011 Coll., 457/2011 Coll. (part)



Change: 375/2007 Sb.



Change: 167/2009 Sb.



Change: 333/2009 Sb.



Change: 457/2011 Coll., 18/2012 Coll., 500/2012 Coll., 502/2012 Sb.



Change: 502/2012 Coll. (part)



Change: 241/Sb.



Change: 344/Sb.



Change: 502/2012 Coll. (part), 344/Sb.



Change: 196/2014 Coll. (part)



Change: 196/2014 Sb 262/2014 Sb 360/2014 Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



BASIC PROVISIONS



TITLE I OF THE



GENERAL PROVISIONS



§ 1



The subject of the edit



This law incorporates the relevant provisions of the European Union "^ 1") and modifies the

the value added tax.



§ 2



Subject to tax



(1) subject to tax is



and the delivery of goods) for consideration by a taxable person in the context of the implementation of the

economic activity with place of performance on the territory of the



(b)) the supply of services for consideration by a taxable person in the context of the

implementation of economic activity with place of performance on the territory of the



(c))



1. goods from another Member State for consideration within the territory of

by a taxable person in the context of the implementation of the business or

a non-taxable legal person,



2. the new means of transport from another Member State for consideration

a non-taxable person,



(d)) the importation of goods to the place of performance in the country.



(2) the taxable transaction is a transaction which



and is subject to tax and)



(b)) is not exempt.



§ 2a



Exemption from tax item



(1) subject to tax is not the acquisition of goods from another Member State,

If the supply of the goods



and in the Czech Republic), would be exempt pursuant to § 68 para. 1 to 10, or



(b)) in the Member State where dispatch or transport of these goods

subject to tax by using the



1. Special arrangements for second-hand goods, works of art,

collectors ' items and antiques,



2. the transitional arrangements for second-hand means of transport, or



3. the special arrangements for sales by public auction.



(2) subject to tax is not the acquisition of goods from another Member State, if



and the total value of acquisitions), exclusive of tax, does not exceed the relevant

or the immediately preceding calendar year 326 000 CZK



(b)), the acquisition of goods is effected



1. a taxable person established in the territory of the country, which is not the payer,



2. an exempted person, that is not the payer,



3. a taxable person who carries out only transactions exempt from

without the right to deduct,



4. a taxable person which is in another Member State subject to

common flat-rate scheme for farmers, or



5. non-taxable legal person.



(3) to the total value of the acquired goods referred to in paragraph 2 (a). and)

It does not include the value of the acquired



and new means of transport),



(b)) of goods which are subject to excise duty,



(c)) the goods referred to in paragraph 1.



(4) paragraphs 1 and 2 shall not apply to the acquisition of goods, which is the subject of

excise duties, and the acquisition of new means of transport.



Section 2b



The choice of the subject of taxation



A person who carries out the acquisition of goods from another Member State, that

not subject to VAT pursuant to § 2a para. 2, you may decide that this

the acquisition is subject to tax. On the acquisition of goods from another Member State

carried out by that person to the end of the calendar year immediately

following the calendar year in which it is decided as follows,

It does not apply to section 2a paragraph 2. 2.



§ 3



The territorial scope of



(1) for the purposes of value added tax means



territory of the country) and the Czech Republic,



(b) the Member State territory) Member State of the European Union with the exception of its

territory not covered by the Treaty on European Union and to the Treaty on the

the functioning of the European Union,



(c)) by another Member State, the Member State with the exception of the territory,



(d)) the third country outside the territory of the European Union,



(e)) of the European Union summary of the territory of the territory of the Member States.



(2) for the purposes of value added tax, the territory of the Member State

The European Union does not consider the



a) Mount Athos,



(b)), the Canary Islands,



(c)) the French territories referred to in article 14(2). 349 of the Treaty on the functioning of the European

of the Union,



(d)) the Åland Islands,



e) Channel Islands,



(f)), the island of Heligoland,



(g)) the territory of buesingen,



h) Ceuta,



I) Melilla,



j) Livigno,



k) Campione d'Italia,



l) the Italian waters of Lake Lugano.



(3) the territory of the Principality of Monaco for the purposes of value added tax

considered to be the territory of the French Republic and the territory of the Isle of Man is considered to be

the territory of the United Kingdom of Great Britain and Northern Ireland, the territory of the

Akrotiri and Dhekelia are considered the territory of Cyprus.



§ 4



Definition of basic terms



(1) for the purposes of this Act shall mean:



and the amount of the payment in cash), or the value of assets

the performance, which are provided in connection with the subject of taxes,



(b)), the unit price the price per unit of quantity of the goods or the price of a

the service,



(c) at the exit tax) of taxes applied by the payer for the taxable supply under section

13 to 20 or from the payment received relating to this performance,



d) carousel tax corresponding to the difference between the taxes on the output and

the tax deduction for the tax period in the event that the toll on output is lower

before tax deduction,



(e)), the competent tax authority, the tax administrator; in case the authorization for sale for

prices exclusive of tax and the importation of goods is the tax administrator and the competent Customs Office

with the exception of cases, when required to disclose tax on importation of goods shall be incurred

the payer pursuant to § 23 para. 3-5,



(f)) a person registered taxable person allocated to the tax

the identification number for the purposes of value added tax within the

trade between Member States,



g) a foreign person, the person who does not have a registered office in the territory of the European Union or

place of residence,



(h)) at the physical person



1. resident-led in the base address of the population register or in another

a similar register, or the address that the natural person stated administrators

If there is no evidence that this address does not match the facts,



2. the place, where usually resides, where the natural person usually

lives because of personal or occupational ties; If this person has a professional

bindings in a country other than that in which he has his personal ties, is the place where the

natural person usually resides, determined by personal ties,



3. the place of residence or place of stay, where he usually resides,



I) established by the taxable person, the address of its management, which is

means the place where major decisions are taken regarding the management

the taxable person, or a place where to meet its leadership;

If a natural person does not have its place of leadership means established for this person

his place of residence,



j) establishment of the taxable person, which may

to carry out the delivery of goods or rendering of the service, as it is sufficiently

permanent and has appropriate staffing and technical resources



to grant to the price received) funds provided by the State

the budget, from the budgets of territorial self-governing units, State funds, of

grants awarded under the special law, the budget of the foreign State, of

grants of the European Union or under similar programs, if the recipient

subsidies to the obligation to provide benefits with discounts from the prices and the amount of

the discount is tied to the price per unit of performance; for the subsidy to the price will not be considered

in particular, subsidies to profit or loss, and to the acquisition of fixed

tangible and intangible fixed assets,



l) goods that are subject to excise duty, the goods that are the subject of

some of the excise duty, subject to tax from solid fuels, or

subject to tax from natural gas and some other gases, with the exception of

gas through transmission or distribution system

located in the territory of the European Union or any network to such a

the system is connected,



m) by a person within the territory of non-established taxable person, which



1. does not have a registered office in the territory of the



2. the chargeable event shall effect delivery of the goods or services with the

the place of performance in the Czech Republic and



3. in the territory of the country does not have a place of business, or has an establishment in the territory of that

This implementation does not participate in,



n) an exempted person, the taxable person is established or establishment in the

another Member State, that is in this State by a person with a similar

position as in the territory of the country by a taxable person established in the territory of the

that is not the payer.



(2) the goods shall, for the purposes of this Act, the



and tangible thing) with the exception of money and securities



(b)), the right to build



(c)) live animal,



(d)) the human body and a part of the human body,



e) gas, electricity, heat and cold.



(3) for the goods shall be further considered




a) notes and coins of the Czech currency when their supply by the manufacturer of the Czech national

the Bank, or you take them from another Member State, or

the import of the Czech National Bank,



b) banknotes, Treasury and coins of the Czech or foreign currency sold for

collectors ' purposes at prices higher than their nominal value, or

the conversion of their nominal value on the Czech currency according to the exchange rate

published by the Czech National Bank,



c) securities when their supply by the manufacturer to the issuer in the country, or

When you buy them from another Member State or of their importation and

export as a product.



(4) for the purposes of this Act are further means



and means of transport vehicle), another resource or device that

are intended for the transport of persons or goods from one place to another and that

they are usually designed for use for transport and can be

actually used; for the means of transport is not a vehicle that

is permanently inactive, or container,



(b) new means of transport)



1. vehicle intended for use on the road with a cylinder capacity

more than 48 cm3 or a power of more than 7.2 kW, if it was delivered

within 6 months from the date of first entry into service or has travelled less than

6 000 km,



2. a ship of more than 7.5 m, if delivered within 3 months from the date of the first

putting into service or has travelled less than 100 hours, with the exception of

sea-going vessels used for commercial, industrial, fishing or

rescue activities, or



3. the plane of the maximum take-off weight greater than 1 550 kg if

It was delivered within 3 months from the date of first entry into service or has

flown less than 40 hours, with the exception of aircraft used by air

companies for international air transport,



(c) a summary of the assets) property that is used or is

determined by the taxable person to pursue economic activities,



d) fixed assets the business assets that are



1. tangible property under the law governing income tax ^ 7 c),



2. the odpisovaným intangible assets under the law governing taxation of

^ income 7 c),



3. a plot of land that is tangible fixed assets under the laws

the provisions governing accounting ^ 7 d), or



4. technical evaluation under the law governing income tax,



e) fixed assets created by own activities of the fixed assets,

that a taxpayer in the course of their economic activities, he made or

otherwise created; technical evaluation of ^ 73) is considered a separate

fixed assets created by own activities,



f) passenger car transport, which is in a technical

^ 4) certificate or certificate of title registered category M1 or M1G;

If the registration category is missing, defines this category of special

law ^ 4a),



g) lease also lease and subleasing, podpacht,



h) transport of goods transport money and securities.



I) delivery of the goods with the installation or assembly associated with the delivery of the goods

installation or Assembly by the taxable person supplying the goods or

It empowered to a third party,



j) delivery of the goods or the supply of networks systems



1. gas through transmission or distribution system

located in the territory of the European Union or any network to such a

the system is connected,



2. electricity, heat, or cold sites.



(5) for the conversion of foreign currencies to the Czech currency, the rate to be valid for the

the person performing the conversion on the date of occurrence of the obligations to admit tax, or

admit it, and the implementation of the performance



and the foreign exchange market announced by the course), Czech National Bank, or



(b)) the last exchange rate published by the European Central Bank; the conversion of the

between currencies other than the euro shall be made at the rate of every

of these currencies against the euro.



Section 4a



The turnover of the



(1) the Turnover for the purposes of this Act, a summary of the charges, exclusive of tax,

including a subsidy to the price which the taxable person is carried out

transactions, which are the delivery of goods and provision of services, the place of performance

in the territory of the country, in the case of remuneration for



and taxable sales),



(b)) performance of exempt with a right to deduct, or



(c) exempt transactions) without the right to deduct under section 54 to

56A, if there are no additional activities undertaken by occasionally.



(2) the turnover does not include the remuneration from the sale of the fixed asset.



(3) The taxable person's turnover, which is a member of the society in

which carries out transactions with entitlement to deduct,

includes turnover achieved



and that person alone) from outside the company, and



(b)) the whole company.



§ 4b



Special provisions



(1) for the purposes of this Act, the provisions of the commercial plant also apply

on the part of the business establishment forming a separate organizational unit.



(2) for the purposes of this Act, to the Trust Fund and the organizational folder

the State, which is the entity, seen as a legal entity.



(3) the provisions of this Act on the drive and on immovable property shall apply

Similarly, the unit, which is defined under the law on ownership

flats, together with the associated with her share of the common parts of the House, and

If it is connected with the ownership of the land, and together with the share of the

This plot of land.



TITLE II



APPLICATION OF THE TAX



Part 1



Tax bodies



§ 5



Taxable persons



(1) a taxable person is any natural or legal person who

the economic activity is carried out separately, if this law does not

in § 5a special. A taxable person is a legal person, that has not been

founded or established for the purpose of business if carried out economic

activity.



(2) the economic activities referred to in paragraph 1 shall, for the purposes of this

the law means the systematic activities of producers, traders and persons

supplying services, including mining and agricultural production, and

continuing the activities carried out under special legislation,

in particular, the activities of independent scientific, literary, artistic, educational

or teachers, as well as the independent activities of physicians, lawyers, engineers,

architects, dentists and accountants. It is also an economic activity

It considers the use of tangible and intangible assets in order to obtain

revenue, if this asset is used consistently. Separately

economic activity is not undertaken by employees or

other people who have entered into an agreement with the employer, the

the basis of which arises between employer and employee employment

relationship, or the activities of people, which are taxed as income from

employment under special legislation ^ 6).



(3) the State, regions, municipalities, the organizational units of the State, counties and municipalities,

voluntary volumes of municipalities, the capital city of Prague and its districts and

legal entities incorporated or established by specific legislation or

on the basis of special legislation ^ 7a) shall exercise jurisdiction in

the area of the public administration shall not be considered taxable persons, even in

When the performance of such powers shall collect a fee ^ 7b). However, if the

the implementation of some of these performances took place in accordance with the decision of the

the competent authority to significant distortions of competition, it is considered

If it comes to this performance, for the taxable person, the date of

legal force issued the decision. The person in the first sentence, however,

always considered a taxable person if the activity takes place

listed in annex 1.



(4) a taxable person is deemed to be the capital city of Prague

and each of his district.



Group



Section 5a



(1) a group for the purposes of this Act, means a group of related people

the registered office or establishment in the national territory that is registered for VAT

as a payer under section 95a. If you have people who are part of a group

(hereinafter referred to as "group members") its registered office or place of business outside the territory of the

These are not part of the group. The group is considered to be

a separate taxable person. Any person may be a member of only

one group and member of the group must not be at the same time companion

the company.



(2) for the purposes of the United people of this Act, the capital

associated persons or otherwise related people.



(3) the Capital related persons are the persons, of whom one person

directly or indirectly involved in the capital or the voting rights of the other

person or one person directly or indirectly involved in the capital or

voting rights to multiple people, while this proportion is at least

40% of the basic capital or 40% of voting rights of such persons.



(4) otherwise related persons are persons whose leadership is involved in

at least one of the same person.



section 5b



(1) for the purposes of this Act, is acting for the group representing the Member.

Representing a Member means a member of the group based in the territory of that

is authorized to act in a group. If the group is not a member of the established

in the Czech Republic, a member of the representative can be any member of the group.



(2) the members of the Group shall be jointly and severally liable for the obligations of the

the group resulting from the tax laws. Under these obligations the Group

and after the cancellation of the match or after the termination of their membership in the

the group, for the period in which they have been members of the group.



§ 5 c




(1) the rights and obligations arising from this Act for persons who

become members of the group, are transferred to the Group on the date of registration of the group.



(2) the rights and obligations arising from this Act, the person who

She walked over to the group, the Group of the date of accession of the

of the person.



(3) the rights and obligations arising from this Act the group pass

to persons who are members of the Group at the date of cancellation of the registration of the Group

on the day following the date of its cancellation, and the extent to which

apply to transactions made or adopted by individual members

the Group of. If you cannot follow these steps to transfer of rights and obligations, determine when

cancellation of the registration of the group the extent to which these rights and obligations

pass, members of the group agreement.



(4) the rights and obligations arising from this Act the group pass

the person whose membership in the group is cancelled, the day following the

date of cancellation of its membership, and to the extent that they relate to the

fulfilment made or taken by that person. If you cannot follow these steps to transition

rights and obligations, determine when you cancel your membership of this person

the extent to which these rights and obligations devolves, the Group and the

the group, whose membership is revoked, by agreement.



The payer



§ 6



the title launched



(1) the payer becomes a taxable person established in the territory of the country whose

turnover during the immediately preceding 12 consecutive

calendar months exceeds 1 000 000 Eur, with the exception of the person who

carried out only exempt transactions, without the right to deduct.



(2) the taxable person referred to in paragraph 1 are registered from the first day

second month following the month in which exceeded

turnover, if not liable under this Act before.



§ 6a



A taxable person which



and is a member of the company), in which the performance takes place with

a right to deduct the tax payer is the date on which he became liable for

any of the other shareholders, if not under this Act

the payer before



(b)) becomes a partner of the company, in which the performance takes place

entitled to a tax deduction along with the payer, the payer is the date when the

She became a partner.



§ 6b



(1) a taxable person is the payer of the date of acquisition of the property, if

shall become the property



for the purposes of the implementation of the) economic activities on the basis of the decision of the

about the privatization under the law governing the conditions for the transfer of property to the State

to other persons, or



(b)) from the payer the acquisition of the business establishment.



(2) a taxable person is liable for date conversion business

corporations in the commercial register, if this transformation

passes, or is the property of a company being acquired are transferred or distributed business

the Corporation, which was the payer.



(3) a legal person who, in change of legal form to another form

extinguished nor transferred its assets to the legal successor, the only changes

its internal legal relations and legal status of its members,

continues to be liable.



§ 6 c



(1) a taxable person established in the territory of the country that provides the services with the

the place of performance on the territory of the country, with the exception of services exempt without

the right to deduct, or that take place sending goods to

territory of the country with a place of performance on the territory of the country, through its

an establishment located outside the territory of the country is the payer of the date of the provision of such

services or the supply of the goods.



(2) the taxable person that does not have a registered office in the territory of the country and which take place

taxable supplies of goods or services with the place of performance in the

territory of the country, except for transactions in respect of which it is obliged to admit tax person,

the following transactions are provided by, or of the transactions to which it

the special arrangements for the one-stop, is the payer from the date of implementation

This taxable supply.



(3) a taxable person who is not established in the territory of the country, is not exempted

person and the place of supply of goods to another Member State, that is

dispatched or transported out of the territory by that person, or

empowered by a third person, and the person for whom it is the acquisition of goods in

another Member State is subject to tax, is liable for the delivery date of this

of the goods.



§ 6 d



A taxable person who is a member of the Group and which take place

taxable supplies of goods or services with the place of performance in the

the territory of its parts located outside the territory of the country is the payer of the date

the implementation of this performance.



section 6e



(1) the heir, which assets acquired after death of payer and that continues in the

carrying out economic activities, is the payer of the tax from the date of transition

obligations of the deceased.



(2) continuing the implementation of economic activities for the purposes of

This Act means the continuation of the business on the basis of the trade

or other permission or continuation in other economic

activities.



section 6f



(1) a taxable person with a registered office or place of business in the territory of that

takes place, or will take the performance with a right to deduct, it is

the payer of the date following the date of notification of the decision, which is

This person registered.



(2) the taxable person that does not have a seat or an establishment in the territory of the country and

that will make transactions with entitlement to deduct a point

performance in the Czech Republic, is the payer from the day following the date of notification

the decision, which is the person registered.



The identified person



§ 6 g



A taxable person who is not a payer or a legal person

non-taxable persons are identified, if in the Czech Republic

buying goods from another Member State which is subject to tax, in addition to

goods acquired by a person in the Middle under the simplified procedure for the

the supply of goods within the territory of the European Union in the form of third-party trade,

from the date of the first acquisition of this item.



§ 6 h



A taxable person with a registered office or place of business in the territory, which is not

the payer, is identified by a person from the date of the chargeable event

with place of performance on the territory of the country from a person not established in the territory of the country, if the

This is a



and the provision of services)



b) supply of goods with installation or Assembly, or



(c) the supply of goods or systems) networks.



§ 6i



A taxable person with a registered office or place of business in the territory, which is not

the payer, is identified by a person from the date of the provision of services with the place

filling in another Member State in accordance with § 9 para. 1, with the exception of the provision of

the service, which is in another Member State is exempt.



section 6j



A taxable person who is not the payer, the registered office or place in

the country, which will provide the selected service in the framework of the Special

one-stop mode is identified by a person from the date of

following the date of notification of the decision to which this person

registered.



§ 6 k



A taxable person who is not a payer or a legal person

non-taxable, that will be at home to take goods from another

the Member State referred to in paragraph 2b, are identified by persons from the date of

following the date of notification of the decision to which these persons are

registered.



§ 6 l



A taxable person with a registered office or place of business in the territory, which is not

the payer, is identified by a person from the day following the date of

notification of the decision to which that person is registered, if the



and) from a person not established in the territory of the country will receive a chargeable event with

the place of performance on the territory of the country, if it is a



1. the supply of services,



2. delivery with installation or Assembly, or



3. delivery systems or networks, or



(b)) will provide the service with the place of performance in another Member State in accordance with

§ 9 para. 1, with the exception of the provision of services in another Member

State is exempt.



Part 2



Place of performance



Section 1



The determination of the place of performance in the delivery of the goods



§ 7



The place of performance in the delivery of the goods



(1) the place of performance in the delivery of the goods, if the goods delivery is carried out

without dispatch or transport, is the place where the goods are located at the time when

the supply takes place.



(2) the place of performance in the delivery of the goods, if the goods are dispatched or

transported by the person who carries out only supplies of goods or by a person for the

the supply of goods is carried out or authorized third party, it

the place where the goods are located at the time when dispatch or transport of the goods

begins. However, if dispatch or transport of the goods begins in a third country,

the place of performance of the importation of goods and the subsequent delivery of the goods by the person

which imports of goods took place, is considered to be the Member State in which the

established the obligation to admit or pay tax on importation of goods.



(3) the supply of goods with installation or Assembly, the place of performance of the

shall be the place where the goods are installed or assembled.



(4) However, if the goods are supplied on board ships, aircraft or trains during the

transport of passengers effected within the territory of the European Union, the place of performance shall

considered the place of departure of the transport of persons. The return transport shall be deemed to

a separate carriage.



(5) for the purposes of paragraph 4 means



and the point of departure of the transport of people) the first place where people take

on the territory of the European Union,



(b) place of arrival of the transport of persons), the last place where they can get off

persons on the territory of the European Union,



(c) the carriage of persons) made on the territory of the European Union part of the transport


carried out without a stop in a third country between the place of the start and end

transport of passengers.



(6) the place of performance in the delivery of the immovable property is the place where the immovable

the thing is; in the case of the right of the building is the place where you

located land exposed to the law building.



Section 7a



The place of performance in the supply of gas, electricity, heat or cold



(1) the place of performance of the goods upon delivery systems or networks to the merchant

is the place where the trader has its registered office or where the place of business that is

These goods are shipped.



(2) a trader for the purposes of paragraph 1 shall mean a taxable person,

that buys gas, electricity, heat or cold, in particular for the purpose of

their subsequent sale and whose own consumption of such goods is

negligible.



(3) the place of performance of the goods upon delivery systems or networks to another person

than the person referred to in paragraph 1 shall be the place where the person to whom the goods are

delivered, the goods it consumes. If the person that is the goods

delivered, does not consume all of the delivered goods, the place of supply shall be deemed to

for this unused goods where this person has its registered office or where the

It has an establishment, which items delivered.



§ 8



The place of performance when sending goods



(1) the place of performance when sending goods is the place where the goods are located after

their its dispatch or transport.



(2) place of performance when sending goods is the place where the goods are located in

the time when the dispatch or transport begins, if



and the goods are not shipped) subject to excise duty and



(b) the total value of goods), that the taxable person has sent to

the Member State in which dispatch or transport of goods, net of tax

do not exceed the appropriate or immediately preceding calendar

year



1.1 140 000 Eur, if the goods are dispatched or transported from another

the territory of the Member State, or



2. the amount to be fixed by another Member State, if the goods are dispatched or

transported from a territory to another Member State.



(3) a taxable person shall send the goods, may in the case of the fulfilment of the

the conditions referred to in paragraph 2, decide that the place of performance when sending a

the goods shall be the place where the goods are sent or after termination of the

transport. In this case, is required to do so by the end of

the calendar year immediately following the calendar year in

which is as follows.



(4) the sending of the goods for the purposes of this Act, a supply of goods between

Member States, if



It is a) goods dispatched or transported from a Member State, different from the

the Member State of dispatch or transport



1. the taxable person supplying the goods or



2. the authorised third party, it



(b)) the item is shipped the person for whom the acquisition of goods in the Member State

the dispatch or transport of the goods is not subject to tax, and



(c)) is not a delivery



1. the new means of transport,



2. goods with installation or Assembly, or



3. second-hand goods, works of art, collectors ' item or

antiques, whose delivery is subject to a special scheme.



(5) the condition referred to in paragraph 4 (b). and) is considered to be fulfilled if the

the goods are dispatched or transported from a third country and imported by a person who

goods delivered to a Member State different from the Member State of their

its dispatch or transport. In this case, the Member State

dispatch or transport of the goods shall be the Member State of importation

of the goods.



Section 2



The determination of the place of performance in the provision of services



§ 9



The basic rules for determining the place of performance in the provision of services



(1) the place of performance in the provision of services to a taxable person is the place

where it has its registered office. However, if those services are provided

the establishment of the taxable person, located in a place other than where

its registered office, the place of performance is the place where the establishment is situated.

For this establishment is considered to be an organizational folder of this persons required to

Dani, that can receive and use the services, which are provided for

the need for this establishment, because it is sufficiently stable and has the appropriate

staff and technical resources.



(2) the place of performance in the provision of services to non-taxable persons is

the place where the person providing the service is established. However, if this service

provided through the establishment of the taxable person,

in a place other than where its registered office, the place of performance is the place where the

This establishment is situated.



(3) For the purposes of determining the place of performance in the provision of services per person

a taxable person shall be deemed to



and) a taxable person in respect of all services, which are

granted, even if they are granted for an activity which is not subject to

taxes,



(b)) a non-taxable legal person, who is identified by a person

or by a person registered for VAT in another Member State.



(4) the basic rule for determining the place of performance in the provision of services

referred to in paragraphs 1 and 2 shall apply, unless this Act provides otherwise.



§ 9a



The place of performance in the provision of services to a taxable person, who is registered

or place of business in a third country



For the place of performance in the provision of services to a taxable person who has

the registered office or place of business in a third country and which are registered, with the exception of

the supply of services exempted from taxes, is considered to be domestic, if



and the place of performance) is determined in accordance with § 9 para. 1 in a third country, and



(b)) for actual use or consumption occurs in the territory of the country.



§ 10



The place of performance in the provision of services related to immovable property



(1) the place of performance in the provision of services related to immovable property,

including the services of an expert, appraiser and real estate agencies, services, accommodation,

grant of rights to use immovable property and services in the preparation and

coordinating construction works, such as, in particular, the services of an architect

supervision, shall be the place where the immovable thing is located.



(2) the place of performance in the provision of services relating to the right of the building is

the place where the land is situated loaded construction law.



section 10a



The place of performance in the provision of passenger transport



The place of performance in the provision of passenger transport services is the place where the

the given section of the transport takes place.



section 10b



The place of performance in providing services in the areas of culture, arts, sports,

Science, education and entertainment



(1) the place of performance in providing services in the field of culture, the arts,

sports, science, education and entertainment is the venue of cultural, artistic,

sporting, scientific, educational, entertainment or similar actions with regard to



and the service of) admission to such action, including

services directly related with this permission, or



(b)) service related to such action, including directly related service

as well as the supply of services, the organizer of the action, the person of such optional to

Dani.



section 10 c



The place of performance in the provision of catering services



(1) the place of performance in the provision of catering services is the place where the

This service actually provided.



(2) However, if granted a catering service on board a ship or

aircraft or trains during the section of the transport of passengers effected within the territory of

The European Union, the place of performance the place of departure of the transport of persons.



(3) For the purposes of determining the place of performance in the provision of catering services

referred to in paragraph 2 means



and passenger transport Division made) on the territory of the European Union section

the transport made without a stop in a third country between the point of departure and

place of arrival of the transport of persons,



(b) the place of departure of the transport of people) instead of the first of the planned commencement

people on the territory of the European Union, where applicable after a stopover in a third country,



(c) place of arrival of the transport of people) instead of the last planned

performances of persons within the European Union, which have embarked on the territory

The European Union before any stopover in a third country.



(4) in the case of a return trip, the return leg shall be considered a separate

transport.



§ 10 d



The place of performance in the provision of lease of means of transport



(1) the place of performance in the provision of short-term hire of transport

the resource is the place where the person to whom the service is supplied, the transport

a means of actually physically takes over. Short-term lease of transport

a resource for purposes of determining the place of performance in the provision of the lease

means of transport means the continuous possession or use of the transportation

a resource for a period not exceeding 30 days and for ships not exceeding 90 days.



(2) the place of performance in the provision of short-term tenancy other than

the means of transport is a non-taxable persons the place of the service recipient

determined in accordance with the applicable legislation of the European Union directly, which

shall lay down implementing measures for directive on the common system of taxation

the added value of ^ 7e).



(3) the place of performance in the provision of short-term tenancy other than

recreational boat-taxable persons is the place where this person boat

actually physically takes on the condition that the person who provides the service,

This place has its registered office or place of business, if the service is provided

through the establishment.



(4) if the place of performance in the provision of lease of means of transport

determined in accordance with paragraphs 1 to 3



and in the Czech Republic and to the) actual use or consumption occurs in the third


the country, for the place of performance shall be treated as a third country,



(b)) in a third country and for actual use or consumption occurs in

the territory for the place of performance shall be treated as domestic.



§ 10e



The place of performance in the provision of services by an intermediary person optional to

Dani



The place of performance in the provision of services to non-taxable persons by a person

acting on behalf of and for the account of another person is the place where the place of performance

provided by the implementation.



section 10f



The place of performance in the provision of freight services person optional to

Dani



(1) the place of performance in the provision of freight services person optional

taxable is where the competent section of the transport takes place.



(2) However, if a given service the transport of goods between Member States

-taxable persons, the place of performance the place of departure of the transport.



(3) For the purposes of determining the place of performance in the provision of transport services

goods taxable persons shall mean the



and the transport of goods) between Member States, the transport of goods, if instead of

start of the shipment and the place of arrival of the transport is in the territory of two different

the Member States,



(b) the place of departure of the transport of goods), the place where transport of the goods actually

starts, regardless of distance running to the place where the goods are

located,



(c) place of arrival of the transport of goods), the place where transport of the goods actually

ends.



§ 10 g



The place of performance in the provision of services directly related to the transport of goods

and services valuing the movable material things and work on movable tangible things

-taxable persons



The place of performance in the provision of services to non-taxable persons shall be the place

where the service is actually provided as regards the



and) service directly related to the transport of goods, as is loading,

unloading, handling and similar activities,



(b)) work on the movable service material things or chattels valuation service

material things.



§ 10 h



The place of performance in the provision of services to non-taxable persons to a third country



The place of performance in the provision of services to non-taxable persons is the place

recipient of the service specified by the directly applicable European Union legislation,

laying down implementing measures for directive on the common system

value added tax ^ 7e), if that location is in a third country and



and the assignment) transfer of copyrights, patents, licences, trade

marks and similar rights,



(b)), advertising service



c) consulting, engineering, consulting, legal, accounting and other

a similar service, as well as data processing and the provision of information,



d) banking, financial and insurance services, with the exception of the lease

safety deposit boxes,



(e)) the supply of staff,



f) hiring out of movable tangible property, with the exception of means of transport,



g) provide access to the transmission or distribution system operators for gas

located in the territory of the European Union or any network to such a

system connected to the electricity system or to the network of heat

or cool and provide transport or distribution of gas, heat or

cold or the provision of transmission or distribution of electricity through

those systems or networks, including the provision of related services directly,



h) commitment to the obligations to refrain from fully or in part the implementation of

economic activity or a right referred to in points (a) to (g))).



§ 10i



The place of performance in the provision of telecommunications services, broadcasting services

and television broadcasting and electronically supplied services to the person

non-taxable



(1) the place of performance in the provision of services to non-taxable persons is the place

recipient of the service specified by the directly applicable European Union legislation,

laying down implementing measures for directive on the common system

value added tax ^ 7e), as regards the



and) telecommunications service,



(b)) radio and television broadcasting service, or



c) electronically supplied service.



(2) for the purposes of value added tax means



and telecommunications service) associated with the transmission, broadcast or

tv signals, text documents, images, sounds, or any

information via cable, radio, optical or

electromagnetic systems, including the appropriate transfer of, or the determination of

the right to use capacity for such transmission, emission or reception or

access to information networks,



(b)) by radio and television broadcasting service, consisting of

audio or audiovisual content, such as radio or

tv shows for simultaneous listening or watching on the basis

programming provided to the public through communication

Media service provider networks under his editorial responsibilities,



c) electronically supplied Service service provided by

a public data network or electronic network, with the exception of only the

communication through e-mail addresses, especially



1. the hosting of websites,



2. the supply of software and updating thereof,



3. the supply of images, text or information or disclosure of

databases,



4. the provision of music, movies or games, providing political,

cultural, artistic, sporting, scientific and entertainment broadcasts

or event, with the exception of the programs that are running radio and

television broadcasting, or



5. provision of the service learning at a distance.



section 10j



cancelled



§ 10 k



cancelled



Section 3



The determination of the place of performance in the acquisition of goods from another Member State



§ 11



The place of performance in the acquisition of goods from another Member State



(1) the place of performance in the acquisition of goods from another Member State shall

shall be the place where the goods are located after the end of his departure or

transport to the customer.



(2) the place of performance in the acquisition of goods from another Member State shall

considers that the Member State which issued the VAT identification number that

the purchaser has provided to a person registered for VAT in another Member State,

He delivers the goods, if the dispatch or transport of goods is in

Member State different from the Member State which issued the tax

identification number, and if the purchaser can prove that the acquisition

goods from another Member State is subject to VAT in the Member State

dispatch or transport of the goods. This provision is without prejudice to the

the provisions of paragraph 1.



(3) However, if the acquisition of goods from another Member State subject to

the taxes referred to in paragraph 1 in the Member State in which dispatch or transport of the

the goods subsequently then what has been subject to tax in the territory of the country, since the tax

the identifying number that the purchaser has provided to a person who supplies him with a

goods and which is registered for VAT in another Member State, it was

issued in the territory of the country, is the person to be entitled to reduce the tax base in

the territory of the tax base, of which it was paid in tax in the Member State

dispatch or transport of the goods. For a reduction in the tax base is valid

Similarly, § 42.



(4) However, where the simplified procedure is used when the delivery of the goods to another

the Member State in the form of third-party trade, for the place of performance in the

the acquisition of goods from another Member State shall be treated as provided

referred to in paragraph 1, if the person acquiring the goods made the acquisition of goods from another

Member State for the purposes of a subsequent supply of goods in the Member State

the dispatch or transport of the goods referred to in paragraph 1 and the person that

the goods were supplied in the Member State in which dispatch or transport of the

goods admitted and paid the tax as in the acquisition of goods from another

the Member State and the purchaser filed a summary report.



Section 4



Determination of the place of performance of the importation of goods



§ 12



Place of performance of the importation of goods



(1) place of performance is the importation of goods is the Member State on whose territory the

goods are located at the time when entering from a third country on the territory of the European

Union.



(2) If, however, the goods entering the territory of the European Union position

goods in temporary storage or placed in a free zone or

free warehouse, or is placed under the customs warehousing arrangements

customs warehousing, inward processing, temporary suspension system

use with full exemption from customs duties or external transit, the place of

implementation of the importation of goods, the Member State in which the goods

no longer subject to the relevant customs measures.



Part 3



Definition of performance



section 13 of the



Delivery of the goods



(1) delivery of the goods shall, for the purposes of this Act, the transfer of the right

to dispose of the goods as owner.



(2) delivery of the goods to another Member State for the purposes of this Act,

means any supply of goods which are dispatched or transported to a really

of another Member State.



(3) for the delivery of the goods shall, for the purposes of this Act shall be deemed to



and) to transfer of ownership of property for consideration on the basis of

the decision of a State body or resulting from specific legal

prescription,



(b) the supply of goods through agent) on the basis of a Commission

contract or similar type; the delivery of the goods shall be deemed to

separate supply of goods to a principal or a third party agents and

separate delivery of the goods to a third party or komisionářem komitentovi,




c) transmission of the imported goods, which is owned by a person from a third country

and after the release for free circulation is passed to the next person in the territory of the country without

the changes of ownership of the relationship,



d) abandonment by the owner for use on the basis of the contract, if it is

agreed, that the owner used the item to it, converts the ownership

on its users.



(4) for the supply of goods for consideration shall also be deemed



and the use of tangible assets) for purposes unrelated to the implementation of the

economic activities of the payer,



(b)) bringing the eligible to use ^ 74) fixed assets

created custom activities if the payer uses this property for

purposes for which it is entitled to a deduction under § 72 para. 6,



(c) a share of the settlement on the) issue of the business corporation, or a share in a

liquidation in non-monetary form in the tangible property, ^ 2)

the property or part thereof applied tax deduction,



(d)) of the dissolution of the company or of termination of membership participation

the company's free abandonment



1. goods which are the property of the partnership, ownership

another shareholder or the joint property,



2. what would a companion received upon termination of the company or upon termination of the

membership in non-monetary form in the tangible property, the ownership of

Companion or to common property,



e) insert in-kind contribution to the business of the Corporation in a tangible

assets, if the depositor, when applied in the acquisition of property or for his

part of the tax deduction, except for the insertion of tangible property that is

part of the deposit business establishment; the depositor and the purchaser in such a

the case shall be responsible for compliance with the obligation to admit to tax jointly and

severally liable,



f) delivery of packaging together with the goods in the territory of the payer, which

lists the returnable packaging together with the goods on the market), where ^ 10a reusable

This was not the same type of payer returned on the last day of the relevant

the accounting year of the payer ^ 7 d) or to the last day of the relevant

the calendar year in which the payer does not keep accounts. For the purposes of this

the law, for the same type of return packaging also considered reversible covers

with the same amount of a specific sum of money charged on delivery of the return

the packaging together with the goods. This provision shall not apply to supplies of returnable

packaging together with the goods, which could be applied the tax exemption

pursuant to section 63.



(5) the use of tangible assets for purposes unrelated to the implementation of the

economic activities of the payer for the purposes of this Act, the Permanent

the use of the assets of a payer for his personal consumption or its

employees, permanent use for purposes other than related to

the implementation of its economic activities, and the provision of business

property without payment, if the property or its part applied

a tax deduction.



(6) for the supply of goods for consideration, for the purposes of this Act, be deemed to include

the transfer of the assets of the payer to another Member State.

The relocation of assets for the purposes of this Act, the

the dispatch or transport of the assets that a payer or by an authorised third

a person out of the territory to another Member State for the purposes of the implementation of the

its economic activities in another Member State. For the delivery of goods to

another Member State of the payer for the purposes of this Act, be deemed to include

relocation of goods that have been acquired by a payer under section 16(1). 4,

from this country to another Member State.



(7) for the transfer of the assets from this country to another Member

State for the purposes of this Act, does not consider the dispatch or transport

the goods for the purposes of



and) supply of goods with installation or Assembly,



b) forwarding of goods,



(c) the supply of goods by the payer) on board ships, aircraft or trains during the

transport of passengers, referred to in § 7 para. 4,



(d)) the supply of goods liable in the Member State in which dispatch or

transport of goods, if the delivery of goods in that Member State, shall be exempt

from the amount eligible for a tax deduction,



e) exports of goods liable if the goods are placed under the export procedure,



(f) the provision of the service to the payer), involving work on the goods physically

carried out in the Member State in which the dispatch or

the carriage of goods, provided that the goods, after the completion of the work is undone

the payer to the country from which they were initially dispatched or transported,



(g)) the transitional use of goods in the Member State in which their

dispatch or transport of the goods, for the purposes of the supply of services the payer,



h) transitional use of goods for a period not exceeding 24 months on the territory of the

another Member State, in which the importation of the same goods from

third country for temporary use of the temporary importation procedure referred to

full exemption from customs duty, or



and delivery systems) or networks.



(8) for the supply of goods for the purposes of this Act, however, does not consider the



and disposal of a business establishment), if it is a tangible asset,



(b) the issue or grant of property) in non-cash form in the material

assets as compensation or settlement under a special legal

prescription, ^ 11)



(c)) the provision of a gift as part of the economic activities, if its purchase

price without tax, does not exceed $ 500, or the provision of commercial samples without

remuneration in the framework of the economic activity,



(d)) the supply of packaging that is supplied together with the goods to the buyer

for a fee, if such remuneration is directly linked to the returnable packaging and

to the buyer upon delivery of the goods is guaranteed to return this payment in full

After returning the packaging ^ 10a), or



(e)) return of packaging for free or for a fee.



§ 14



The supply of services



(1) the provision of the service for the purposes of this Act, means any

activities that are not delivering the goods. The provision of services for the purposes of

This Act also means



and loss of the intangible things,)



b) abandonment of goods to another use,



(c)) of the commencement and termination of easements,



(d)) the obligations of the commitment to refrain from an Act, or to tolerate

an act or situation.



(2) for the provision of services for the purposes of this Act, shall be deemed to



and the provision of services for remuneration) on the basis of a decision of a public body

or arising out of the special legislation,



(b) the provision of a service through agent) on the basis of

in light of the contract or of similar type; This service is

considered to be a separate supply of a service of a principal or a third party

agents and a separate supply of a service to a third party komisionářem

or komitentovi.



(3) for the provision of services for remuneration for the purposes of this Act also

shall be deemed to



and the provision of services for the purposes of) unrelated to the implementation of the

economic activities of the payer,



(b)) share of the settlement to the issue of the business corporation, or a share in a

liquidation in non-monetary form of intangible asset, in ^ 2) if

He was at the property or part thereof applied tax deduction,



(c)) the dissolution of the company or of termination of membership participation

the company's free abandonment



1. intangible assets, which is in the ownership of the partnership, to

ownership of a shareholder or the joint property,



2. what would a companion received upon termination of the company or upon termination of the

membership in non-monetary form of intangible assets in the ownership of

Companion or to common property,



(d)) insert into the in-kind contribution of a business Corporation in the Ethereal

assets, if the depositor, when applied in the acquisition of property or for his

part of the tax deduction, with the exception of the deposit business establishment; the depositor and the

in this case, the purchaser shall be responsible for compliance with the obligation to grant

tax is jointly and severally liable.



(4) for the purposes of this Act shall, for the purposes of providing the service

unrelated to the implementation of the economic activities of the payer shall mean



and the temporary use of business assets), with the exception of the fixed assets,

for the personal consumption of the payer or his employees, if the

property or its part applied tax deduction, or



(b)) the supply of services the payer without consideration for the personal consumption of the payer or

its servants or purposes other than related to the implementation of

its economic activities, if directly related adopted

the performance was a tax deduction.



(5) for the provision of services, however, for the purposes of this Act, shall not be considered



and disposal of a business establishment),



(b) the issue or grant of property) in non-cash form in the Ethereal

assets, including the provision of services, such as compensation or settlement pursuant to

a special legal regulation, ^ 11)



(c) the assignment of its own claims) the payer.



§ 15



cancelled



section 16 of the



The acquisition of goods from another Member State



(1) acquisition of goods from another Member State for the purposes of this Act,

means acquisition of the right to dispose as owner of goods from a person

registered for VAT in another Member State which is not exempted

person, if the goods are dispatched or transported from this other

Member State to Member State, different from it



and the person who carries out only) delivery of the goods,



(b)) the preparer, for the purposes of this Act, a person who

it purchases goods from another Member State, or



c) empowered to a third party.




(2) for the acquisition of goods from another Member State for the purposes of this

the law does not consider the



and) supply of goods with installation or Assembly,



(b) delivery systems) or networks



c) forwarding of goods,



(d)) the transfer assets from another Member State into the territory of the country

for the purposes referred to in § 13 para. 7,



(e) the acquisition of packaging) for consideration.



(3) If the goods are acquired for a non-taxable legal person,

which is subject to VAT, acquisitions of goods dispatched or transported from the

a third of the country and the import of goods is made by that person to the Member State

different from the Member State in which dispatch or transport of the goods,

shall be deemed for the purposes of this Act, goods are dispatched or transported from the

of the Member State in which the import goods were made. If the import is

the goods were made non-taxable legal person for which the

acquisition of goods subject to VAT, in the territory of the country, this person has the right to

reclaim taxes paid upon import of the goods, if he proves that the acquisition

This item has been subject to tax in the Member State in which the

terminated the dispatch or transport of the goods. When the refund is

shall proceed mutatis mutandis pursuant to § 82-82b.



(4) for the acquisition of goods from another Member State for the purposes of the payer

This law also considers the transfer of the goods from another Member State

the territory of the person registered for VAT in another Member State, that

It is not a liberated person and which is not the payer, for the purpose of subsequent

the supply of goods within the territory of the preparer.



(5) for the acquisition of goods from another Member State for consideration, for the purposes

This Act shall be deemed to



and transfer of the goods) the payer for the purposes of the implementation of the economic

activities in the territory of the country where the goods are dispatched or transported from another

Member State to the territory of the country, and these items were liable under the

the implementation of the economic activities in that other Member State

produced, purchased, acquired from another Member State or imported from

a third country,



(b) the goods payer) the transfer from a Member State into the territory of that

dispatched or transported from a third country and the importation of goods is effected

payer in that other Member State, and the dispatch or transport of the goods is

suspended in the territory of the



(c) the transfer of the goods) a person registered for VAT in another Member State,

that is not a liberated person and which is not established in the territory of the country, or

foreign taxable person that does not have an establishment in the territory of the

for the purposes of the implementation of the economic activities in the territory of the country, if it is

the goods are dispatched or transported from a Member State into the territory of the country,



(d) the allocation of the goods) from one Member State to another to the armed forces

another Member State which is a member of the North Atlantic

the Treaty, for their use or the use of civilian personnel who

It is, if the goods were not subject to tax in the Member State

allocates the goods if imports of such goods is not exempted from the

the tax.



§ 17



A simplified procedure for the supply of goods within the territory of the European Union in the form of

third-party trade



(1) the three party shop is a shop that closed three persons

VAT-registered in three different Member States and subject to

trade is the supply of the same goods between these three people with the fact that the goods

are directly dispatched or transported from a Member State of the seller to

the Member State of the buyer.



(2) the seller shall for the purposes of third-party trade means a person

registered for VAT in the Member State in which dispatch or transport of the

the goods, which is not a liberated person.



(3) the buyer shall for the purposes of third-party trade means a person

registered for VAT in the Member State in which dispatch or transport of the

the goods, which buys goods from the Middle person.



(4) the Middle person, for the purposes of third-party trade means a person

registered for VAT in a Member State different from the Member State

the seller and the purchaser, the Member State which



and it is not a liberated person)



(b)) purchases the goods from the seller the buyer in a Member State with a view to

subsequent delivery of the goods to the buyer in that Member State.



(5) the application of a simplified procedure for the ' trialogue ' trade must not be

the Middle person registered for VAT in the Member State of the buyer and

applying the exemption when acquiring goods in that Member State,

under the conditions laid down by that Member State.



(6) acquisition of goods from another Member State, which is carried out

the Middle person in the territory of the country, in the use of the simplified procedure in the

' trialogue ' trade is exempt under these conditions



and) acquisition of goods from another Member State is carried out Middle

a person who is not a payer or identified person, but is a person

registered for tax in another Member State,



(b)), the acquisition of goods from another Member State is carried out Middle

person for the purposes of a subsequent supply of goods in the territory of the



(c) goods acquired by a person in the middle) are directly dispatched or transported from a

the seller into the territory of a Member State and designed for the buyer,

for whom the Middle person of the subsequent supply of goods takes place,



(d)) of the payer or the buyer is identified, the person



(e) the buyer is obliged to admit) the tax on the supply of goods effected

the Middle person as in the acquisition of goods from another Member State.



(7) the Middle person who is the person registered for tax in another

Member State and takes the goods from another Member State, and delivers the goods

the buyer, who is the payer or identified person, is when you use

the simplified procedure in the ' trialogue ' trade required to



and to meet the conditions referred to in paragraph) 6 for application of the exemption

When the acquisition of goods from another Member State in the territory of the country, made



(b)) to notify the same tax identification number to the seller and bring them

on the tax document for the buyer,



(c)) expose the buyer an invoice stating that this is a

third-party trade.



(8) the buyer is obliged to notify the Middle person tax identification

the number that has been assigned to the buyer in the territory of the country, and to grant tax

the basis of the tax document issued by the Middle person, as well as in the

acquisition of goods from another Member State.



section 18



cancelled



§ 19



Supply and acquisition of new means of transport within the territory of the European

Union



(1) Payer that is supplied for consideration new means of transport to another

of a Member State to a person registered for VAT in another Member State,

carries out transactions exempt with a right to deduct.



(2) the date of first entry into service of new vehicles

ships and aircraft manufacturer means the day of delivery to the first purchaser or

the owner or the first day on which the purchaser or owner is entitled to with

means to dispose of, and the day that occurs before or

day, when the means of transport used by the manufacturer for the demonstration.

In a day of first entry into service of motor vehicles on the road

shall be the date when the vehicle was registered to operate in the State of the manufacturer,

or a day when there was an obligation to this vehicle in the State of the manufacturer

to register, and it was the day that occurs earlier. If there is no obligation to

the vehicle register in the State of the manufacturer, the date of first entry into

operation of the day, when the vehicle was transported by the purchaser or its owner,

or the date of delivery to the purchaser or its owner or the date when the buyer

or the owner could dispose of him, and it was the day that occurs before the

or a day when the land motor vehicle was used for demonstration

purposes. If the date of the first entry into service of the following set,

It is considered to be the date of putting into operation the day has been exposed to

proof of sale.



(3) of the Bill that takes a new means of transport for remuneration from the person

registered for VAT in another Member State, the acquisition of goods is effected by

from another Member State.



(4) the payer, which supplies for consideration new means of transport to another

of a Member State to a person who is not a taxable person registered in another

Member State, it carries out transactions exempt with a right to

tax deduction, the new means of transport if it is moved to another

the Member State and the payer together with the preparer shall provide a locally

reporting to the competent tax authorities for the supply of new means of transport

to another Member State within the time limit for the submission of tax returns, to

which attaches a copy of the issued invoice. Delivery of the new

means of transport to another Member State to a person who is not

a person registered for VAT in another Member State, the payer does not refer to the

the summary report. The Bill that takes the new transport for remuneration

a resource from another Member State by a person who is not a person

registered for tax in another Member State carries out the acquisition of

goods from another Member State which is subject to tax in the territory of the country, and to

tax return must include reports on the acquisition of new

means of transport and a copy of the tax document issued to him

supplier.



(5) a person who is not liable for, and, occasionally, supplies a new means


a resource that is transferred to another Member State, shall be deemed to

a person entitled to exercise the right to deduct the tax paid

While the acquisition of new means of transport at the transaction price or when

importation or acquisition of another Member State, up to a maximum

the amount of the tax that would be payable by the payer, if delivery has been

chargeable in the territory of the country. This person is entitled to make a claim

a tax deduction for their locally competent tax administrator in the tax

return to which attaches a copy of tax receipt, and message

the supply of new means of transport shall submit a tax return within 10 days

from the date of delivery of the new means of transport to another Member State;

This time limit cannot be extended. If the right to deduct shall not apply in

This tax return or, on request, the tax authority does not provide

the information necessary for a proper determination of the right to deduct her

the claim expires.



(6) a person who is not liable for, and takes in the territory of the new transport

a resource from another Member State, which will be registered to operate in

the territory is required to submit a tax return to which it attaches

a copy of the tax receipt, acquisition of new means of transport

within 10 days from the date of acquisition; This time limit cannot be extended. On the basis of

This tax return tax to be levied, the amount of tax that is

issuing the person obliged to pay the locally competent tax administrators 25

days from the date on which the tax was levied. The beneficiary of the tax administrator

privileges and immunities in the acquisition of new means of transport from another

the Member State shall issue a certificate of exemption, if it is taken

new means of transport within the quantitative limits set out in section

80.



(7) a person who acquires a new means of transport from another Member

the State, which will be registered in the registry of road motor vehicles,

can prior to filing a tax return to report the acquisition of new

motor vehicle and pay a deposit in the amount of tax on the acquisition of new

means of transport, which settles in the subsequently filed tax

a confession. To report on the acquisition of a new motor vehicle is required to

attach a copy of the tax document issued by a vendor to it from another

of a Member State. Advance payment of the tax authorities at the request of the maker

will confirm.



(8) when the supply of new means of transport to another Member State

must be on a tax document provided an indication that this is a new transport

resource and data confirming this fact.



section 20



Imports of goods



(1) the importation of goods for the purposes of this Act, means any entry of goods from a third

the country on the territory of the European Union.



(2) the importation of goods for the purposes of this Act, shall be deemed to also return

the goods, which is after the previous location in the free zone or

free warehouse located in the territory of the country is returned to the home country.

For the return of the goods to the territory of the country does not constitute a supply of goods to another

Member State pursuant to § 64 directly from a free warehouse or free

zone and the export of goods in accordance with § 66 directly from a free warehouse or

free zone.



(3) the importation of goods for the purposes of this Act, be deemed to include the entry of goods

on the territory of the European Union of the territories in accordance with § 3 (1). 2. For imports of such goods

the customs authority shall proceed as though it were imports from third

of the country.



Part 4



The implementation of the performance and the emergence of the obligations of the tax admit it or pay



section 21



The chargeable event and the obligation to admit tax upon delivery

of goods and services



(1) the tax payer is obliged to admit to the date of the taxable

performance or on the date of receipt of the payment, and that to date, which occurs

earlier, unless the law provides otherwise. The payer of the tax indicated in the tax return

for the tax period in which he was required to disclose tax.



(2) the supply of goods, the chargeable event be deemed to occur



and) date of delivery pursuant to § 13 para. 1 at the sale under a purchase contract,



b) on the date in the other cases,



(c)) date of impact when auctioning the goods at public auction under a special

legislation. ^ 16), or



(d)) on the date of abandonment of goods to use pursuant to § 13 para. 3 (b). (d)).



(3) when the supply of immovable property shall be considered a chargeable event

effected on the date of transfer of immovable property to the transferee to the use of or the date of

delivery notification, which is the date of entry of the change of ownership

rights, on the day which occurs earlier. When letting of immovable property

to use pursuant to § 13 para. 3 (b). (d)) shall be considered a chargeable event

made on the date of grant, of the immovable property to use.



(4) the supply of services shall be deemed to occur a chargeable event



and on the date of grant or) on the date of the tax document with

the exception of the payment or the payment calendar or document received

payment by the date that occurs before the



(b)) on the date specified in the contract that occurs to the loss of the intangible things

or abandonment of goods to another use; If the agreed method of determining

remuneration and that date is not known, the amount of the chargeable event

be deemed to occur on the date of receipt of payment.



(5) in other cases, the chargeable event shall be deemed to occur



and the day of the taking of the work or) its constituent parts when taxable transactions

Community under the contract work,



(b) the date of the reading) measuring device, where applicable, on the date of the finding of the actual

power supply of heat, cold, electricity, gas, water, removal of

waste water treatment and telecommunications services, transportation and distribution of gas

or when the transmission and distribution of electricity,



(c) the use of the asset or) the date of use of the service when you use tangible

assets or the provision of the service for purposes unrelated to the implementation of the

economic activities of the payer,



(d)) date of entry into State eligible to use ^ 74) in the performance of a defined

in § 13 para. 4 (b). (b)),



(e)) the date on which occurs the loss of ownership of non-financial

deposit, or other rights of this deposit, when you insert a property

deposit in non-monetary form, with the exception of immovable property, when the proceeds

in accordance with paragraph 3,



(f)) the date on which occurs the loss of ownership rights, or

other rights to the property, making the issue the share settlement

the business corporation or a share in the surplus upon liquidation, except for

real estate property, when the proceeds referred to in paragraph 3,



g) the date of delivery to a third party, and that both the principal and the agent,

where appropriate, the date of delivery by a third party, on delivery of the goods on the basis of

in light of the contract or of similar type, or



(h)) on the day of supply of services to a third party, and that both the principal and

the agent, where applicable, the date of the provision of services by a third party,

the provision of services pursuant to a contract or

of a similar type.



(6) the taxable transaction effected through sales

slot machines, or other similar devices placed in motion

coins, banknotes, stamps, or other means of payment

for the money, and in cases where the consideration for the taxable transactions

payment is effected by means of substitute money, shall be deemed to

on the day when the payer made cuts the money or means of payment

replacing the money from the device or other method detects the amount of turnover.



(7) for taxable supply pursuant to § 13 para. 4 (b). (f)), an obligation arises

admit to tax at the date of its implementation. The chargeable event shall be deemed to

made on the last day of the accounting period of the payer or

the last day of the calendar year in which the payer does not keep accounts,

the conditions specified in § 13 para. 4 (b). (f)).



(8) Partial discharge means a taxable supply, which according to the contract

takes place within the designated range, and in the agreed time limits, and is not

a total of the transactions to which the contract is concluded. Partial performance shall

be deemed to occur on the date specified in the contract. In partial fulfilment of the

carried out under the contract for work shall be considered a chargeable event

i made the date referred to in paragraph 5 (b). and), and the date of implementation

the chargeable event is the day that occurs earlier.



(9) in the case of repeated performance shall be deemed to have been made a chargeable event

no later than the last day of the tax year. By repeatedly filling

means of implementation of the agreed time limits on taxable transactions during

of the reporting period, with the contract, it is the performance of the goods

of the same type that is substitutable with each other or with the same

nature.



(10) for the determination of the date of actual performance in transactions which are exempt

paragraphs 2 to 9 shall apply mutatis mutandis. For the lease of immovable property exempt

without the right to deduct shall be deemed to have been made implementation

no later than the last day of each calendar year.



section 22



The implementation of the performance and the obligation to admit tax upon delivery of the goods to another

the Member State of



(1) a tax on the output of the supply of goods to another Member State to which

does not apply exemptions with deductibility of the VAT tax payer is

must admit, at the date of the chargeable event or on the date of


receipt of the payment, and that to date, whichever occurs first.



(2) the date of the chargeable event is the supply of goods to another

the Member State referred to in paragraph 1 shall be determined in accordance with section 21. Tax payer is

must indicate in their tax returns for the tax period, when he was

required to disclose tax.



(3) the supply of goods to another Member State, subject to

exemptions with deductibility of the VAT tax, there is an obligation to admit

the completion of the delivery on the 15th day of the month following the

the month in which the goods were dispatched or transported to another Member

State. However, if the tax receipt was issued before the 15th day of

of the month following the month in which the goods were dispatched or

transported to another Member State, the payer is required to admit

the completion of the delivery at the date of issuing the tax document.



(4) the supply of goods to another Member State in accordance with paragraph 3 is the payer

must indicate in their tax returns for the tax period in which he

was obliged to admit the delivery of goods to another Member State.



Article 23 of the



The implementation of the performance and the obligation to admit or pay tax on imports

goods



(1) the taxable transaction is carried out and the obligation to admit or pay

tax on importation of goods arises ^ 19a)



and the placing of the goods under the customs) mode to circulate freely,



(b)) the release of goods under a customs procedure inward processing in the

the drawback system,



(c)) the release of goods under a customs mode of temporary admission with partial

relief from import duties,



d) illegal import of goods,



e) consumption or use of the goods in a free zone or a free

warehouse under conditions other than those provided for by the customs legislation,



(f)) violation of the conditions arising from temporary storage of the goods,



g) breach of the conditions laid down for the customs procedure under which it was

imported goods, or



h) detention of the goods from customs supervision.



(2) the obligation to pay the tax on importation of goods also begins on the day

decision of the customs authority for the return of goods from a free zone, or

free warehouse in the country back to the country.



(3) if the payer by decision of the Office of goods according to the

paragraph 1 (b). and), (b)) or (c)), the payer is required to admit to tax in

the tax return for the tax year in which the goods were to

scheme concerned released.



(4) if the payer by decision of the Office of goods according to the

paragraph 1 (b). (c)), the payer is required to grant a tax that would

been charged when the goods into free circulation at the time of importation

of the goods.



(5) If a breach of the conditions for exemption provided for in § 71 g, it is

the payer shall be obliged to grant a tax in the tax return for the tax year in

where the goods were released for free circulation.



(6) If a person who is not the payer, by decision of the Office of the goods

released pursuant to paragraph 1. (c)), that person is obliged to pay the

in the amount of tax that would be levied on release of the goods for free

circulation at the time of importation of the goods.



(7) the payer has fulfilled an obligation to admit the tax on importation of goods if the tax

paid to the Customs Office, in accordance with this act as a taxable person

to pay the tax.



section 24



The chargeable event and the obligation to admit tax when providing

services by a person not being in the Czech Republic



(1) the obligation to admit the VAT on the supply of services with a place of performance in the

non-established within the territory of the country by the payer or the identified arises

the person to whom the service is provided, on the date of implementation of the taxable

of performance or at the date of granting of the payment, and that to date, which occurs

previously.



(2) the taxable supply is deemed to have been effected on the date of the provision of services

referred to in paragraph 1. In the cases referred to in § 21 para. 4 (b). (b)) and in paragraph 21 of the

paragraph. 5 to 9 are the chargeable event be deemed to occur on the date specified

in these provisions.



(3) if the person is not in the territory of the provided service with a place

performance in the country according to § 9 para. 1 for a period of longer than 12 calendar

months and during this time there will be provision of remuneration, it shall be considered

performance have been made not later than the last day of each calendar

of the year.



(4) the provisions of paragraphs 1 to 3 shall apply mutatis mutandis also apply to the supply of goods with

installation or Assembly and delivery systems or networks.



§ 24a



The implementation of the performance and the obligation to admit the provision of services with the place

performance outside the territory of the



(1) the supply of services with a place of performance out of the territory is acquired at the date of

implementation of performance or on the date of receipt of the payment, and that to date

whichever is the earlier,



and the obligation to admit to the payer) the completion of the implementation,



(b) the obligation to admit the person identified) realize this fulfilment when

the supply of services with a place of performance in another Member State pursuant to § 9

paragraph. 1, with the exception of the provision of services that is exempt from tax.



(2) performance shall be deemed effected on the date of the provision of services referred to in

of paragraph 1. In the cases referred to in § 21 para. 4 (b). (b)) and in section 21 para. 5 to

9 the taxable event be deemed to occur on the date specified in these

provisions.



(3) if the service is with a place of performance out of the territory referred to in § 9 para. 1, for

which the payer or identified by the person required to submit summary

reporting under section 102 paragraph. 1 (b). (d)), provided for a period of more than 12

calendar months and during this period, to accept the payment,

the performance shall be deemed to have been made not later than the last day of each

of the calendar year.



(4) the provisions of paragraphs 1 to 3 shall apply mutatis mutandis also apply to the supply of goods with

installation or Assembly, delivery systems or networks with the place

filling out of the territory.



§ 25



The chargeable event and the obligation to admit tax when acquiring

goods from another Member State



(1) upon acquisition of goods from another Member State, the place of performance in the

the Czech Republic produces the payer or identified person required to disclose tax

on the 15th day of the month following the month in which the goods were

in 1794. However, if the tax receipt was issued before the 15th day of

of the month following the month in which the goods were acquired, the

payer or identified person required to disclose tax at the date of issue

tax document.



(2) for the acquisition of goods from another Member State pursuant to § 16 para. 4 and 5

This creates an obligation to admit the tax payers on the date of transfer of the goods to the country.



(3) acquisition of goods from another Member State shall be deemed to occur

the date on which it would be implemented when the chargeable event, delivery of the goods

pursuant to § 21. The acquisition of goods from another Member State pursuant to § 16 para. 4

and (5) shall be considered to have been effected on the date of transfer of the goods to the country.



Part 5



Tax documents



Section 1



General provisions on tax documents



section 26



Tax document



(1) a tax document is a document that meets the conditions laid down in

This Act.



(2) a document may be physical or electronic form.



(3) a tax document has an electronic form, if it is exposed to and

received electronically. With the use of a tax document in electronic form

the person must agree, for which the performance takes place.



(4) for the accuracy of the information on the tax document and for its exposure in

the prescribed time limit, the person who always corresponds to the performance takes place.



Section 2



Issuance of tax documents



section 27 of the



Determine the rules for the issuance of tax documents



(1) the issuance of tax documents on delivery of goods or the provision of

services subject to the rules of the Member State in which the place of performance.



(2) the issuance of tax documents shall be subject to the rules of the Member State in

where the taxable person that performance takes place, the seat or

place of business, if the implementation is carried out through this facility,

If the place of performance



and) in a Member State different from the Member State in which the person

taxable, that performance takes place, the seat or place of business, if the

transactions carried out through the establishment and, if the person

mandatory grant tax is the person for which the performance takes place, and this

the person was not empowered to issue the tax document, or



(b)) in a third country.



section 28



The rules for the issuance of tax documents within the territory of



(1) the payer is required to issue a tax receipt in the case of



and) the supply of goods or services to a taxable person, or

a non-taxable legal person, with the exception of transactions exempted from

without the right to deduct,



b) forwarding of goods into the territory, with a place of performance on the territory of the



(c)) the supply of goods to another Member State, subject to

exemptions with deductibility of the VAT tax



(d) adoption of remuneration if) before the transaction referred to in point (a)), or

(b) the obligation to admit tax) or the realisation of the performance at the date of grant

receipt of the payment, or



(e) implementation of the performance) according to § 13 para. 4, with the exception of § 13 para. 4 (b).

(c)), and (d)), or according to § 14 para. 3, with the exception of § 14 para. 3 (b). (c)), and

(d)).



(2) a taxable person is required to issue a tax receipt in the case of



and implementation of performance for) a taxable person or a legal person

non-taxable, if the place of performance in the Member State in which it does not have


a taxable person which performance takes place, the seat or in which

unit does not have a place of business through which the performance of the

carried out in respect of



1. the supply of services,



2. delivery with installation or Assembly, or



3. delivery systems or networks



(b)) the supply of services or delivery of goods with installation or Assembly for

a taxable person or non-taxable legal person, if it is

the place of performance in a third country, or



(c) the remuneration, if) the receipt before carrying out a transaction referred to in point (a)), or

(b) the obligation to admit tax) or the realisation of the performance at the date of grant

receipt of the payment.



(3) a public authority or auctioneer shall instead of payer

post tax document during the auction of the assets of the payer or

sold outside the auction, by analogy with paragraph 1 (b). a), and

to provide a tax receipt this payer.



(4) the tax receipt shall be issued within 15 days from the date on which it was founded

the obligation to admit or confess the realisation of the tax benefits.



(5) the tax receipt shall be issued within 15 days from the end of the calendar

the month in which



and) took place the delivery of goods to another Member State to which the

exempt with a right to deduct,



(b)) took place of supply of services, the supply of goods with the installation or

Assembly, or delivery systems or networks for the person liable to

taxable or non-taxable legal person, if the place of performance in the

the Member State in which the taxable person does not have that performance

takes place, the seat or place of business in which it does not have a convenient,

through which that performance is carried out,



(c)) took place of supply of services or delivery of goods with the installation or

installation for the taxable person, or legal entity to the optional

Dani, if the place of performance in a third country, or



(d) remuneration) was adopted, if prior to the transactions referred to in points (b))

or (c) an obligation to expose) was formed as a result of the adoption of a tax document

remuneration.



(6) a taxable person may, in writing, to issue the tax document

to empower the person for which the performance takes place or a third person.

If the authorization is granted by electronic means, must be signed by a recognized

an electronic signature.



Section 3



Elements of tax documents



section 29



Particulars of a tax document



(1) a document must contain the following information:



and the designation of the person) carried out transactions



(b)) tax identification number of the person who effected transactions



(c) the designation of the person), for which the performance takes place,



(d)) tax identification number the person for which the performance takes place,



(e) the registration number of the tax document),



f) range and the subject of performance,



(g) the date of issue of the tax document),



h) day of filling or the date of acceptance of remuneration, if, before the

implementation of the performance of the obligation at the date of adoption of the established remuneration admit tax

or admit the realisation of the implementation, if different from the date of

tax document,



I) the unit price exclusive of tax and discount, unless included in the unit

the price,



j) tax base,



k) tax rate



l) the amount of tax; This tax shall be indicated in the Czech currency.



(2) a document shall also include the following information:



and reference to the relevant provisions) of this Act, the provisions of the

The European Union or other indication indicating that the transaction is tax

exempt if it is exempt from the tax,



(b) "issued by the customer"), if the person to whom the performance of the

carried, authorised to issue the tax receipt,



(c)) "tax will take customer", if the person liable to admit the person for tax

that is fulfilling.



(3) a document may not contain the following information:



and the tax identification number of the person), for which the performance takes place,

If it is not assigned,



(b)), the unit price exclusive of tax and discount, unless included in the unit

When was the obligation to admit or confess the realisation of

the performance on the day of receipt of payment,



c) tax rate and the amount of tax



1. in the case of exempt transactions, or



2. If a person liable to admit tax is the person for whom the performance of

carried out.



(4) the designation for the purposes of tax documents means



and the business name or name),



(b) the amendment to the name and)



(c)) is situated.



section 29a



Particulars of a tax document group



(1) If a tax receipt is issued in the case of transactions carried out

the group, the document must be entered in the tax instead of the description of the group that

the performance takes place, the designation member of the group that carried out the performance.



(2) If a tax receipt is issued in the case of transactions carried out for the

the group, the document must be entered in the tax, instead of the category name, for

the performance takes place, the designation of a group member, for which the

the performance takes place.



Section 4



A simplified VAT invoice



section 30



The simplified tax document issuance



(1) a tax receipt can be issued as a simplified VAT invoice, if

the overall amount for the implementation of the tax document is not more than $ 10,000.



(2) a tax receipt cannot be issued as a simplified invoice in the

the case of the



and delivery of the goods) to another Member State, subject to

exemptions with deductibility of the VAT tax



b) forwarding of goods into the territory, with a place of performance on the territory of the



(c)), for which the implementation performance is under no obligation to admit the person for whom tax

performance takes place, or



(d)) the sale of goods subject to excise duties on tobacco

products, other than the fixed prices for the final consumer.



section 30a



The elements of the simplified tax document



(1) the simplified tax document may not contain



and designation of the person), for which the performance takes place,



(b) the VAT identification number of the person), for which the performance takes place,



(c)), the unit price exclusive of tax and discount, unless included in the unit

the price,



(d)) tax base,



e) amount of tax.



(2) does not include a simplified tax receipt must contain the amount of tax

the amount that the person who received the performance takes place, or to obtain

for the filling by total.



Section 5



Special tax documents



section 31



Payment schedule



The schedule is the tax document, if



and) contains particulars of a tax document and



(b)) forms part of the rental agreement or in these contracts

explicitly referenced.



§ 31a



Payment schedule



(1) a payment schedule is the tax document, if



and) contains particulars of a tax document



(b)) the person for whom the taxable transaction is carried out, provides the payment

before the chargeable event and the



(c)) is given a breakdown of the payments on a predetermined period.



(2) a payment schedule does not have to include the day of the performance or the day

receipt of the payment.



Section 31b



Summary tax receipt



(1) a taxable person who carries out only a few independent services

for the same person, may issue in these several independent services

Summary tax receipt.



(2) the summary tax receipt shall be issued within 15 days from the end of the calendar

the month in which



and the first performance took place) listed on this general tax

the document, or



(b)) was adopted the first consideration on this general tax

the document, if the obligation to post a tax document was created as a result of

receipt of the payment.



(3) the information common to all individual transactions can be in the aggregate

tax document listed only once.



(4) for each separate supply must be specifically provided the following information:



and the day of the performance or) date of receipt of payment, depending on which

whichever is the earlier,



(b)) the unit price exclusive of tax and discount, unless included in the unit

the price,



(c)) the tax base,



(d)), the tax rate and



(e) the amount of tax).



§ 32



Proof of use



(1) proof of use is the tax document issued in the case of transactions referred to in

§ 13 para. 4 (b). a), b) and (f)) or according to § 14 para. 3 (b). and).



(2) in the proof of use shall also indicate the purpose of the communication.



section 32a



Confirmation when bidding and when you sell outside of the auction



A certificate issued by the payer of the assets during the auction, or when its

sales outside auction is a tax document if it contains



and the particulars of a tax document), and



(b)) a statement that it is a sale through persons designated to

the sale of the assets of the payer.



Section 6



Tax documents for imports and exports of goods



§ 33



Tax document upon import



(1) the tax on importation of goods into the territory of the country shall be deemed to



and the decision on the release of the goods) under a customs procedure, on which it was founded

obligation to acknowledge or pay a tax, or



(b)) other decisions on assessed tax issued by the Customs Office, if the tax is

has been paid.



(2) A tax receipt when you return items back to the territory of the country shall be deemed to

the decision on the assessed tax issued by the Customs Office, if the tax is

has been paid.



§ 33a



Tax document during export



A tax receipt for the export of goods shall be deemed to



and the decision of the customs authority to) the export of goods to a third country, which is

the Customs Office of exit of the goods has been confirmed from the territory of the European Union, or



(b) the decision of the customs authority of) placing of goods in a free zone, or

free warehouse in the country.



Section 7



Provide assurance as to the origin, the integrity of the content and readability

tax documents



§ 34




the title launched



(1) for tax receipt must be from the moment of issue to the end

the period laid down for its retention is ensured



and the credibility of its origin)



(b)) the integrity of its content and



(c)) its readability.



(2) for the purposes of this Act, means the



and credibility of origin) the fact that the identity of the person is guaranteed

the performance takes place or which legitimately issued a tax receipt,



(b) the integrity of the content), the fact that the content of the tax document

required under this Act has not changed,



c) clarity, the fact that it is possible to get acquainted with the content of the tax

the document directly or through a technical device.



(3) Provide assurance as to the origin of a tax document, the integrity of its

content and readability can be achieved through control

mechanisms of the processes generating a reliable link between the tax

document and the implementation.



(4) the authenticity of the origin of a tax document in electronic form and

the integrity of its content can be used in addition to the control mechanisms of the processes

ensure also



and) recognized electronic signature,



(b)), or a recognized electronic marker



(c) the electronic exchange of information) (EDI) ^ 21) If this agreement

the Exchange provides for the use of procedures guaranteeing the authenticity of the origin and

integrity of the content.



Section 8



The retention of tax documents



§ 35



General provisions on the retention of tax documents



(1) the obligation to keep the fiscal documents has a store of which the person is

taxable, that



and a tax receipt issued) or on whose behalf the tax document

exposed to in terms of tax documents for completed transactions, or



(b)) has its registered office or place of business in the territory of the country, and that is the payer or

identified by the person in respect of tax documents for all the transactions

taken in relation to the registered office or place in the country.



(2) tax documents shall be kept for a period of 10 years from the end of the tax

the period in which the performance took place.



(3) Store the registered office or place in the Czech Republic is obliged to

keep tax documents in the territory of the country. This does not apply if the stores

in a manner allowing continuous remote access.



(4) if the store of their seat or establishment in the national territory shall be obliged to

prior notice to the tax administration of the place of storage of tax documents in

If that place is not in the territory of the country.



(5) the store is obliged at the request of tax authorities to ensure the Czech translation

the tax document issued in a foreign language.



section 35a



Electronic storage of tax documents



(1) tax document can be converted from paper form into electronic and

on the contrary.



(2) a tax document can be stored electronically via

electronic means for processing and storage of data.



(3) when the retention of tax documents via electronic

resources must also be electronically stored data, guaranteeing

authenticity of the origin of tax documents and integrity of their content.



(4) If the store must keep tax documents through

electronic means guaranteeing continuous remote access to

stored data, it is obliged to provide for the tax administrator shall promptly

access to these documents, the ability to download them and use them as

about



and tax documents held) by a taxable person, who is registered

or establishment in the national territory, or



(b)) tax documents for completed transactions with place of performance on the territory of the country

held by a taxable person who does not have a registered office or place of business in the

territory of the country.



Part 6



The tax base and tax calculation, fix the tax base and fix the amount of taxes,

adjusted tax document



section 36



Tax base



(1) the tax base is everything as the consideration obtained or to be obtained by the payer

for taxable sales, including the amount to cover consumer

taxes from a person, for which the chargeable event shall occur, or from

the third person without a chargeable event for this tax.



(2) the taxable amount in the case of acceptance of the payment before

the chargeable event is the amount of remuneration received, less tax.



(3) the tax base also includes



and) other taxes, fees or other similar pecuniary performance,



(b) subsidies to the price)



c) incidental expenses that are charged by the person for whom it is

chargeable event, takes place in its implementation,



(d) the provision of services) when the material is directly related to the service provided

the service,



(e)) in the provision of construction and installation work associated with the construction,

by changing the finished structure, or in connection with the repair of the building,

construction, materials, machinery and equipment, which are in the works as her

part of the installation and construction works to incorporate or zamontují.



(4) for incidental expenses, for the purposes of the tax base, in particular, shall be considered as

the cost of packing, transport and insurance.



(5) the tax base shall be reduced by a discount from prices, if it is granted at the date of

of the chargeable event. In the tax base, the difference

from the rounding of amount of tax for taxable supply in a manner pursuant to § 37

paragraph. 1.



(6) the taxable amount in the case that this is a



and the delivery of goods) in accordance with § 13 para. 4 (b). a) to (e)), para. 5, para. 6 and

According to § 16 para. 5, the price of the goods or the price of the like goods, for which the

It was possible to buy goods at the date of the chargeable event, and

If such a price could not be determined, the amount of the total cost incurred on the

delivery of the goods at the date of the chargeable event,



(b) the provision of services under section) 14. 3 and 4, the amount of the total cost

incurred for the provision of service to the date of the taxable

the performance.



(7) If, after the implementation of price stipulates total made or the value of,

that includes the delivery of goods or the provision of services with different rates

taxes, or tax exempt, the tax base for each

taxable transactions down proportionally corresponding to the ratio of the prices of

designated in accordance with the legislation governing the valuation of assets

individual services to a total of the designated prices.

the total cost or value is deemed to be an amount that includes tax.



(8) if the required valuation opinion more experts

It shall apply to determine the ratio of prices price of opinion is the price

the highest, which is considered to be at a price that includes the tax.



(9) the delivery of the applicable taxable amount in coins that are for collectors

purposes, sold at a price higher than their nominal value, or in

a price higher than the conversion of their nominal value of the currency is

the difference between the price at which they are sold, and their nominal

the value of the. This difference is considered to be an amount that includes the tax. If they are

sold at a price lower than their nominal value, or for the price

less than the conversion of their nominal value to the Czech currency,

the taxable amount is zero.



(10) in the case of taxable supply pursuant to § 13 para. 4 (b). (g)), the taxable amount

the monetary amount for which the payer reversible cover which is supplied together with the

goods, supplies, tax free. The taxable amount is the amount of money in

If reusable is supplied by the payer together with the goods free of charge,

If the law does not provide otherwise. If the payer is supplied in the territory of the

returnable packaging of the same type together with the goods to all its customers

free of charge, the taxable amount of a monetary amount for which the packaging is the same

the type of payer acquired, less tax. In the case that the amount of money is not

known, the taxable amount is the price of the same type of packaging determined in accordance with

the legislation governing the valuation of assets. The total tax base for the

returnable packaging of the same type, which determines the tax is calculated as a

the difference between the total number of returnable packaging of the same kind supplied

liable for all of its customers during the relevant accounting period or

the calendar year in which the payer does not keep accounts, and

the total number of returnable packaging of the same type that were this payer

returned during the relevant accounting period ^ 7 d) or during the

the calendar year in which the payer does not keep accounts,

the difference is multiplied with the amount for the same type of reusable

supplied in the territory of the country together with the goods, determined in accordance with this

provisions. In the event that the total number of returnable packaging of the same type

supplied by the payer to all of its customers during the relevant financial

period or the calendar year for the payer who does not

accounting, is lower than the total number of returnable packaging of the same type,

that have been returned to the payer during the relevant accounting period ^ 7 d)

or during the calendar year for the payer who does not

accounting, tax base and the relevant tax placed on the tax document

issued pursuant to § 32 para. 1 with a negative sign. In the same way

negative tax base and tax into account, even in a tax return under section 101.



(11) in the tax base, does not include the amount you received from the payer

other persons on payment of the amounts incurred in the name and on behalf of the other

of the person. The condition is that the amount received does not exceed the amount paid for the

another person and the payer's performance of another person shall not apply

the right to deduct.



§ 36a



Tax base in special cases




(1) the taxable amount is the usual price, exclusive of tax, designed on the date of implementation

taxable supply if the chargeable event shall occur for the person

referred to in paragraph 3, and if the consideration for the taxable supply



and for less than the usual) and the person for whom the taxable supply

implemented, shall not be entitled to a tax deduction, or does not have the right to deduct

in full, or



(b) higher than usual price) and the payer who has carried out the taxable transaction,

is obliged to cancel the right of deduction under section 76 para. 1.



(2) the value of the transactions exempted from VAT without the right to deduct is

the price of the usual designated at the date of its implementation, if the performance of the implemented

for a person referred to in paragraph 3 and, where remuneration is lower than that of the usual and

the payer who has carried out transactions exempt without repayment

tax deduction, is obliged to cancel the right of deduction under section 76 para.

1.



(3) the persons covered by paragraphs 1 and 2, are



and the people associated capital) under section 5a paragraph 2. 3, with the amount of the share

represents at least 25% of the capital or 25% of voting rights

These people,



(b) the person otherwise) under section 5a paragraph 2. 4; people associated with the else

a person shall not be considered, when one person is a member of the supervisory boards of both people,



c) relatives



(d)) the companions of the same company, if the payer.



§ 37



The calculation of the tax on the supply of goods and services



(1) the tax is calculated as the product of the taxable amount and tax rate. Calculated tax

You may round off to the nearest Crown in a way that the amount of 0.50 € and above

shall be rounded to whole Crown up and amount is less than 0.50 €,

rounded to whole Crown down. Price including tax for the purposes of this

the Act is calculated as the sum of the tax base and the calculated tax.



(2) the tax payer may also be calculated from the payment for the taxable transactions

that is including tax, or of the amount determined in accordance with § 36 odst. 6, which

is including tax, and coefficient which is calculated as a percentage, in whose

the numerator is the number 21 in the case of the basic tax rate, or the number 15 in

the case of the first, the reduced rates of tax or the number 10 in the case of the second reduced

the tax rates and the denominator the sum of data in the numerator and the number 100,

the calculated coefficient shall be rounded to four decimal places, the calculated

You may round off the tax referred to in paragraph 1. Price without taxes for the purposes of

This Act dopočte as the difference between the amount of the chargeable event

containing tax and calculated tax after rounding.



§ 37a



The tax base and the amount of tax on chargeable event if

was required to disclose tax on remuneration received prior to the implementation of this

taxable transactions



(1) the taxable amount of the chargeable event if the

was required to disclose tax on remuneration received prior to the implementation of this

taxable supply, is the difference between the taxable amount under § 36 odst. 1 and

the sum of the tax bases under § 36 odst. 2.



(2) if the tax base is calculated in accordance with paragraph 1,



and) positive, when the chargeable event occurs, the tax rate

force on the date of the chargeable event,



b) negative, when the chargeable event occurs, the tax rate,

that was applied when the income tax return payment received before the date of

of the chargeable event.



(3) in the event that the taxable amount in accordance with paragraph 1 is negative, and for calculating the

taxes upon receipt of consideration before the date of the chargeable event were

apply different tax rates will be applied when the taxable

the performance of the same tax rate, for that part of the remuneration received by the

originated or was increased the difference between the sum of the tax bases referred to in

§ 36 odst. 2 and the taxable amount in accordance with § 36 odst. 1.



§ 38



The taxable amount and calculation of the tax on importation of goods



(1) the taxable amount on importation of goods under section 20 is the sum of the



and the basis for the assessment of duty), including customs duties, levies and charges payable out of

because of the import of the goods, if not already included in the basis for assessment of the

Customs duties,



(b) incidental expenses incurred to) first place of destination within the territory of

where appropriate, to the next destination on the territory of the European Union, if this is

# When the chargeable event occurs known, if not included

in the tax base provided for in point a),



(c)) of the excise tax, unless otherwise provided for in section 41.



(2) the first place of destination shall, for the purposes of paragraph 1 shall mean the place mentioned on the

the transport document, on the basis of which the goods are imported into the importing

of a Member State. If it is not the first place of destination as stated on the shipping

document, it is considered the first destination of the place of the first transfer

the imported goods in the importing Member State.



(3) the taxable amount when returning or release items that have been



and) payer imported and placed in a free warehouse or free

zone and were released for free circulation, if there is no change

ownership of the relationship, regardless of the fact whether the item has passed or

It has undergone the processing operations and the payer proposes his release

in the territory of the country, is the taxable amount in accordance with paragraph 1,



b) payer imported and placed in a free warehouse or free

zone and were released for free circulation, if it has changed

ownership of the relationship and the new owner proposes his release, is the sum of the

the unit cost or prices determined in accordance with the legislation governing

the valuation of the assets and, where necessary, the excise duty; If the item has passed

processing operations, shall enter in the tax base even higher costs

to the processing operations performed,



c) payer or in a free warehouse or free zone, if the

There is no change of ownership of the relationship, it is the sum of the prices determined in accordance with

the legislation governing the valuation of assets on the date of the location of the goods

in a free warehouse or free zone and, where necessary, the excise duty,

If there is a change of ownership of the relationship, it is the sum of the purchase price

or the prices determined in accordance with the legislation governing the valuation of assets

and, where necessary, the excise duty,



(d)) the payer or in a free warehouse or free zone, if the

There was a change of ownership of the relationship and has undergone processing operations,

It is the sum of the purchase price or the price specified by the legislation of the

governing the valuation of assets and, where necessary, the excise duty and the amount of

the cost of the processing operation is carried out,



e) person who is not the payer, or in a free warehouse or

a free zone, has undergone the processing operations and to be original

or the new owner released it back into the territory of the country, is the cost of

made by the processing operations.



(4) for the release of goods into free circulation, the active

processing operations under the drawback system, the temporary importation procedure with

partial relief from import duties or return of goods tax

calculated as the product of the taxable amount and tax rate. Calculated tax can

rounded in accordance with § 37 para. 1. in the case of goods released for free circulation of the

the outward processing procedure, the tax base is calculated according to the

paragraph 1, without including the value of the services provided by a person not being in

the Czech Republic with place of performance on the territory of the country, according to § 9 para. 1.



(5) for the purposes of determining the taxable amount on importation of goods for conversion

foreign currencies to the Czech currency, the rate to be determined by directly

applicable European Union legislation governing duty.



§ 39



The taxable amount and calculation of the tax on the supply of services by a person not being in

the territory of the



(1) the tax base when the supply of a service by a person not within the territory of the

Similarly, under section 36 shall determine.



(2) the payer is required to calculate the tax himself under section 37 paragraph 1.



section 40



The tax base and tax calculation in the acquisition of goods from another Member State



(1) the tax base upon acquisition of goods from another Member State shall be

Similarly, under section 36.



(2) if there is a refund of the excise duty paid in the Member

State from which the goods were dispatched or transported, after

the acquisition of goods from that Member State, fix the base of the

the tax.



(3) the payer is required to calculate the tax himself under section 37 paragraph 1.



§ 41



The tax base and tax calculation for goods, which is in the conditional mode

exemption from excise duty



(1) the taxable amount on importation of goods that are placed under a customs procedure

free circulation with subsequent entry into the regime of conditional exemption from

the excise duty shall be determined pursuant to § 38 without including excise taxes.



(2) for goods acquisition from another Member State in the territory of the country

placed in the regime of conditional exemption from excise duty, is the basis for

taxes down by analogy with § 36 without including excise taxes.



(3) in respect of goods that is in the mode of a conditional exemption from the

excise duties, and the payer of delivery is carried out according to section 13, without

the goods have been brought into free tax circulation, the basis of assessment provides

pursuant to section 36.



(4) for the item that is in the mode of a conditional exemption from the

consumer bottom, and his delivery is effected by a payer under section 13 when putting

goods into free tax circulation, the basis of assessment determined in accordance with section 36.



§ 42



Fix the tax base and fix the amount of tax



(1) the payer shall correct the tax base and the amount of tax




and if you cancel or return) of all or part of a taxable transaction,



(b) reduction or) an increase in the tax base in accordance with § 36 and 36a, to

which occurs after the date of the chargeable event,



(c)) in the reimbursement of excise duty according to § 40 paragraph 2. 2,



d) if there is no delivery of goods in accordance with § 13 para. 3 (b). (d)),



e) when returning the remuneration from which originated the payer on the date of its adoption

required to disclose tax and taxable sales did not take place,

or



(f) if the remuneration) from which originated the payer on the date of its adoption

required to disclose tax used to finance other benefits.



(2) in case of repair of the tax base and the amount of tax payer within 15 days from the date of

ascertainment of the facts relevant for the execution of such repairs shall issue

adjusted tax document, if you had an obligation to issue a tax receipt.

If the person did not have the obligation to issue a tax receipt, performs in the same

a period of correction in the register for the purposes of value added tax.



(3) fix the tax base and the amount of tax is a separate consideration

that is deemed to be effected no later than the last day of the tax year

the period in which the payer



and the tax base and patch) the amount of tax increases the tax on output,



(b)) by correcting the taxable amount and tax amount reduces the tax on the output and the person

a taxable, non-taxable legal person or identified

the person to whom the original implementation took place or which provided

remuneration, from which arose the obligation to admit tax, adjusted tax received

the document, or



(c) to apply to the tax base) performed, and the amount of tax in the register for tax purposes

added value, if the person did not have a duty to expose the adjusted tax

the document referred to in paragraph 2.



(4) in case of repair of the tax base and the amount of tax shall apply the rate of tax

force on the date the obligation to admit the tax on the original taxable

or on the date of receipt of payment. For the conversion of foreign currencies to the Czech currency, the

It's the course taken by the original taxable transactions or when you

income tax return the received payment. In case of repair of the tax base and the amount of

tax according to § 42 para. 1 (b). (b)) when exposed to an appeal

tax document pursuant to § 45 para. 4, you can also use rate

working day of the calendar year in which the reason for the repair.



(5) Repair of the tax base and the amount of tax cannot be made after the expiration of 3 years from the

the end of the reporting period in which it was required to disclose the tax on

the original taxable transactions carried out or has led to the adoption of

remuneration, if the chargeable event not taken place yet.



(6) the Repair of the tax base and the amount of tax for a lot can also

within a period of 3 years from the end of the tax period in which has been taken over

the total of the work unless it was given and taken in parts.



(7) in the acquisition of goods from another Member State, the supply of goods to another

the Member State of provision of services by a person not established in the territory

the supply of services with a place of performance out of the territory, the migration mode

tax obligations and for imports and exports of goods, the repair of the tax base

performs similarly in accordance with paragraphs 1 to 6.



(8) the importation of goods where the amount of the tax office and is incorrectly applied

the tax base or tax rate, the payer shall notify the customs

the Office, which originally placed the tax.



(9) when the provision of selected services with place of performance on the territory of the country to which the

the special arrangements shall apply the one-stop, proceed similarly

pursuant to paragraphs 1, 2, 4 and 5. Fix the tax base and the amount of tax shall be made

in an additional tax return for the tax year in which it was created

the obligation to admit the tax on the original taxable transactions.



§ 43



Fix the amount of the tax in other cases



(1) in the case where the payer or identified person admitted tax otherwise,

than those provided for by this Act, and thereby increased the tax on the output, it is entitled to

make the correction in the tax return for the tax year in

which was incorrectly applied tax. The repair can be performed no earlier than the

the date on which the payer or identified by the person to whom the performance of the

held, the appeal has received a tax receipt, or in which the

made the fix in a register for the purposes of value added tax, according to the

of paragraph 2.



(2) in case of repair the amount of tax in the other cases, the payer or

identified person issues a tax receipt, if the appeal should

the obligation to issue a tax receipt or tax receipt issued. If

payer or identified person not an obligation to expose tax

document and did not put the fiscal document, will make the correction in the register for the purpose of

of value added tax.



(3) for the repair of the amount of tax shall apply the rate of tax applicable on the day the obligations

admit the tax on the original transactions. For the conversion of foreign currencies to the Czech currency

the tutorial uses put forward by the person performing the conversion on the date of the obligation

admit the tax on the original transactions.



(4) Fix the amount of the tax cannot be made after the expiration of 3 years from the end of

the tax year in which it was required to disclose the tax on the original

the performance.



(5) a person who is not liable for and which was required to disclose tax

which has issued the document, when you revise the tax is authorized to

follow, mutatis mutandis, in accordance with paragraphs 1 to 4.



(6) a taxable person who, when the provision of services with the place selected

filling in the territory of the country it's special one-stop mode, it is

entitled to followed, mutatis mutandis, to correct the tax referred to in paragraphs 1 to 4.



§ 44



Fix the amount of taxes for debtors in insolvency proceedings



(1) of the Bill which the chargeable event occurs to another

payer was obliged to admit tax and whose claim that originated

not later than 6 months prior to the decision of the Court of bankruptcy from this performance,

so far, ceased to exist ("the lender"), is authorized to perform a repair of the above

tax on the value of an established amount receivable in the case that



and) the payer in respect of which the creditor has this claim (hereinafter referred to as

"the debtor"), is located in insolvency proceedings and insolvency court ruled

on the Declaration of bankruptcy of the debtor,



(b)) this claim the lender signed up at the latest within the time limit

laid down by a court decision on bankruptcy, this claim has been detected and

insolvency proceedings, it shall take into account,



(c) the creditor and the debtor are not), and even at the time of the claim have not been

persons who are



1. capital the United parties under section 5a paragraph 2. 3, with the above

the share represents at least 25% of the capital or 25%

the voting rights of such persons,



2. the parties, or



3. the companions of the same company, if the payer,



(d) a creditor of the debtor delivered) tax document pursuant to § 46 para. 1.



(2) if the claim has not been in the review proceedings under the Act

governing the insolvency proceedings have been detected in the value it had at the time of

the generation, the tax is calculated according to the provisions of § 37 para. 2. If there is an

correction of the tax base and the amount of tax referred to in paragraph 42, above corresponds to the tax referred to in

This provision shall be reduced or increased by such reparation.



(3) Fix the amount of tax the creditor is entitled to make in the first

the tax year in which the conditions referred to in paragraph 1.

The repair cannot be performed after the expiration of 3 years from the end of the reporting period, in

which took place on the original taxable event and in the event that the borrower

ceased to be liable.



(4) the creditor who made the correction amount of tax referred to in paragraph 1, the

obliged to submit as an attachment to the tax return



and copies of all issued) tax documents, which carried out the repair

the amount of tax in the tax return, and



(b) extract from the report of the correction) for tax purposes in that tax

a confession.



(5) If the amount of tax the creditor makes a correction referred to in paragraph 1, the debtor is

obliged to cut its input tax for taxable supply received about

the tax amount that is fixed by the lender, the rate of which applied the deduction

taxes from the received taxable transactions. This fix the amount of the input tax for

received taxable, the debtor is required to make in the tax

the period in which the conditions referred to in paragraph 1.



(6) if the claim for which the creditor has made a fix amount of tax pursuant to

paragraph 1, then fully or partly met, the lender

required to disclose the remuneration received from the tax, and that on the day in which to fully

or partial satisfaction of the claim occurred, and deliver to the debtor

tax receipt, that is, the creditor must draw up pursuant to § 46 para. 2 to

15 days from the date of receipt of payment. In case of satisfaction of the claim the tax

calculated according to the provisions of § 37 para. 2. the debtor is entitled to exercise

a tax deduction granted to a lender pursuant to this paragraph and for which the

the tax year in which it was served with a document in accordance with § 46 para. 2.



(7) If a creditor shall refer the claim, which has made the correction tax amount

referred to in paragraph 1, shall be obliged to increase the amount of output tax in the amount of

the corrections made, or reduced by tax granted under paragraph 6, and

it on the date on which the transfer occurred. The creditor is obliged to

deliver written notice to the debtor that the assignment of a receivable arose;

the notification must indicate the number of the tax document issued by

§ 46 para. 1. The borrower is entitled to exercise a tax deduction granted to the


lender pursuant to this paragraph and for which the tax period in which the

He was served with notice of the assignment.



(8) upon cancellation of registration is the creditor who made the fix by

paragraph 1 shall be obliged to increase the tax on the amount of output that you made

repair, or reduced by tax granted under paragraph 6, and in

tax return for the most recent tax year before the cancellation of the registration.

The creditor shall deliver a written notice of the cancellation of the registration of all

borrowers, which delivered the tax document pursuant to § 46 para. 1; in the notice

is obliged to state the number of the tax document issued according to § 46 para.

1. The borrower is entitled to exercise a tax deduction granted to the creditor in accordance with

This paragraph first, in the tax year in which it was delivered to the

notice of cancellation of registration of the creditor.



(9) Fixes the amount of tax referred to in paragraphs 1, 6, 7 or 8 shall be construed as

a separate taxable transactions carried out no later than the last day of

the tax year in which the adjusted tax document pursuant to section 46

or written notification delivered to the debtor. For repairs of the above taxes

apply the tax rate applicable on the date of the original taxable

the performance. For the conversion of foreign currencies to the Czech currency, in this case

It's the course taken by the original taxable transactions.



(10) If a creditor Terminates the legal successor is the correction tax amount

allowed to perform as well as its legal successor; the provisions of paragraphs 1 to 9 shall

shall apply mutatis mutandis.



§ 45



Adjusted tax document



(1) adjusted tax document about correcting the tax base and the amount of tax or

correct amount of tax in the other cases, the



and the designation of the person) carried out transactions



(b)) tax identification number of the person who effected transactions



(c) the designation of the person), for which the performance takes place,



(d)) tax identification number the person for which the performance takes place,



e) registration number original tax receipt,



f) registration number of amending the tax document,



g) reason for the correction,



h) the difference between the revised and original, basic taxable amount



I) the difference between the revised and original taxes,



j) the difference between the revised and original amount that the person filling

is conducted, has received or to be received for the transactions carried out in total.



(2) if the original tax receipt is issued as a simplified tax

the document does not need to adjusted tax document contain the requirements of the

paragraph 1 (b). c), (d)), h) and (i)).



(3) to correct the taxable amount pursuant to § 42 para. 7 may not appeal a tax

the document contain the particulars referred to in paragraph 1 (b). I) and (j)).



(4) if the correction of the tax base and fix the amount of the tax or the amount of the correction

in other cases, the tax applies to multiple transactions for which it was

exposed to a separate tax documents, can be data that are

common for all the fixes listed on the pending tax document only

once. In the case that the corrective tax document are not listed

registration number of the original tax documents, the appeal must be

tax document in relation to the original carried out taxable transactions

given such a definition of these transactions to link between original and

the corrected chargeable was clearly capable of. On the payer

on the challenge to the tax document shall collectively, the differences between the corrected and

the original basics of tax and the corresponding tax amounts for all

patched taxable transactions.



(5) an appeal a tax document in case of repair of the tax base and the amount of tax on the

prepaid telecommunication services, if the remuneration from which

was the payer on the date of its adoption required to disclose tax, applied to the

payment of another performance, contains



the payer), which carries out transactions



(b) the tax payer identification number), which carries out transactions



c) registration number of amending the tax document,



(d) the reason for the correction),



(e)) the subject of the transactions to which the remuneration was originally adopted,



f) total amount of charges applied to the payment of another taxable supply

or transactions exempted or transaction which is the subject of

taxes and the amount of the tax.



(6) the data of amending the tax document referred to in paragraph 5 shall be given in

all the fixes in one amount during the tax period. The payer is

required to register the following lists and does not send these documents.



§ 46



Tax receipt when you perform a repair of the amount of tax for debtors in

insolvency proceedings



(1) a tax receipt when you perform a repair of the amount of tax under section 44 para. 1

contains



the creditor,)



(b) the creditor's tax identification number),



(c) the designation of the debtor)



(d) the debtor's tax identification number),



e) contain insolvency proceedings



(f) the registration number of the tax document),



g) registration number originally issued by a tax document,



(h) the date of issue of the tax document),



I) day of the original performance,



(j)), the total amount due,



to the amount of the fixed tax)



l) reference to the relevant provisions of this Act, pursuant to which the patch is

the amount of tax is made.



(2) a tax receipt when you perform a repair of the amount of tax under section 44 para. 6

contains



the creditor,)



(b) the creditor's tax identification number),



(c) the designation of the debtor)



(d) the debtor's tax identification number),



(e) the registration number of the tax document),



(f) the registration number of the tax) document drawn up pursuant to paragraph 1,



(g) the date of issue of the tax document),



(h) the date of receipt of payment),



(I) the amount of remuneration received)



(j) the amount of the tax from received) remuneration.



section 46a



cancelled



Part 7



Tax rates



§ 47



The tax rates for taxable supply



(1) for a taxable supply or payment received shall be applied



and the basic rate of tax) of 21%,



(b)) the first reduced rate of tax of 15%, or



(c)) the second reduced rate of tax of 10%.



(2) in the case of taxable supply shall apply the rate of tax applicable on the day of developing

the obligation to admit tax. On the received payment for chargeable event

apply the tax rate applicable to the taxable event to date

the obligation to admit tax on received payment.



(3) in respect of goods shall be applied the basic tax rate, unless the law provides

otherwise. For the goods listed in annex No. 3, heat and cold is applied

the first reduced the tax rate. For the goods listed in annex No. 3a,

the second applies a reduced rate of tax.



(4) in the case of services, the basic tax rate is applied, if the law does not

otherwise. For the services listed in Appendix 2 shall be applied first to the reduced

the rate of tax.



(5) the supply of goods or acquisition of goods from another Member State,

which contain goods subject to different rates of tax apply

the highest of those rates, which is without prejudice to the possibility to apply for each

type of goods, the applicable rate of tax separately.



(6) for imports of works of art, collectors ' items and antiques

listed in Appendix 3 shall be applied first to the reduced rate of tax.



(7) for the import of goods for which the flat-rate is being applied and that

contains the types of goods which are subject to different rates of tax, included in the

different tariff subheadings, applies the highest of these

rates.



(8) in the taxable amount in accordance with § 36 odst. 10, relating to the return packaging

shall apply the rate of tax applicable to the backed-up cover.



Section 47a



The subject of a binding assessment of the tax rate on taxable supply



The subject of a binding assessment is to determine whether there is a taxable supply of the

correctly in terms of the tax rate included in the first or second base,

reduced rates of VAT pursuant to § 47 para. 1.



section 47b



The request for a binding assessment determining the rate of tax for taxable supply



(1) the financial Directorate shall issue on request a person's decision to

authentic assessment, determining the rate of tax for taxable transactions.



(2) in the application for a decision pursuant to paragraph 1, the person shall



and the description of the goods or services), to which the application for the issue of a decision on

authentic assessment; in the application, you can specify a single item of goods or

services,



(b) of the operative part of the decision) proposal for authentic assessment.



§ 48



The tax rate for the finished structure for housing construction or completed for

social housing



(1) the first reduced the tax rate applicable to the provision of building, or

the completed installation work carried out on the building site, if this is

the construction of housing or social housing construction.



(2) the construction of housing, for the purposes of value added tax means



and the construction of an apartment house by) the legislation governing land

real estate,



(b) residential construction by) the legislation governing land

real estate,



(c)),



1. to use the construction of residential house or building a House and



2. is set up on the land, which forms a functional unit with this construction

an apartment building or townhouse,



d) living space



e) room used together with living area referred to in subparagraph (d)), which

is located in the same building firmly United with the Earth.



(3) Land, which forms a functional unit with the construction firm associated with the

countries, for the purposes of value added tax means land that is used

to the construction operation firmly United with the Earth or perform its functions or which


It is used together with such construction. This construction is not engineering network

in the possession of a person other than the owner of the land.



(4) living area for the purposes of value added tax means the file

rooms, or a single living room, whose construction

technical layout and equipment conforms to the Permanent

housing.



(5) Buildings for social housing, for the purposes of value added tax

means the



and the construction of an apartment house by) the legislation governing land

real estate in which there is no living space with a floor area of

in excess of 120 m2,



(b) residential construction by) the legislation governing land

real estate, whose floor area does not exceed 350 m2,



c) living space for social housing,



d) accommodation facilities for the accommodation of members of the security forces

under the law governing the service of the members of the security

Corps or for government employees,



e) providing social service residential services according to the law

on social services,



(f)) for the performance of the establishments of institutional care or protective custody and

for preventative educational care, educational care centres, according to the

the law governing the performance of the institutional care or protective custody in

school facilities and preventive educational care in school

devices,



g) boarding schools schools separately established for students with disabilities

disabilities in accordance with the legislation governing school education and

accommodation and educational specialized units,



h) children's homes for children up to 3 years of age,



I) facility for children in need of immediate assistance and facilities for the performance of

foster care providing care under the law governing

social-legal protection of children,



j) special type, the Hospice inpatient facilities



k) war veterans care homes,



l) other construction that



1. to use the structures referred to in points (a)), b) and (d)) to)



2. is set up on the land, which forms a functional unit with these buildings.



(6) living area for social housing, for the purposes of value added tax

the values of the means



and) living space whose floor area does not exceed 120 m2,



(b)), the room used together with living area under (a)), which

is located in the same building firmly United with the Earth.



§ 48a



cancelled



§ 49



The tax rate for construction or delivery structures for social housing



(1) the first reduced the tax rate applicable to the provision of construction and

installation work associated with the construction of the building, which is building for

social housing.



(2) the first reduced the tax rate will also apply in the provision of construction

and Assembly work, governing the building or space changes on construction for

social housing.



(3) the first reduced the rate of tax will apply to the supply of



and buildings for social housing),



(b)) of the land, part of which is no different than building for social construction

housing,



(c)) the right to build, which is no different than building for construction

social housing, or



d) unit, which does not include other place than the living space for the

social housing.



§ 50



cancelled



Part 8



Exemptions without the right to deduct



§ 51



Exempt transactions without the right to deduct



(1) when compliance with the conditions laid down in § 52 to 62 are from tax without

the right to deduct the tax exempt the following transactions:



and) basic postal services and delivery of postage stamps (§ 52),



(b)) radio and television broadcasting (section 53),



c) financing activities (article 54),



d) pension activities (§ 54a),



e) insurance activities (section 55),



f) delivery of selected immovable property (paragraph 56),



g) rental of selected immovable property (art. 56a),



h) education and training (section 57),



I) health services and medical goods delivery (section 58),



j) social assistance (section 59),



k) sweepstakes, and other similar games (§ 60),



l) other transactions exempted with no right of deduction (section 61),



m) the supply of goods, which was used for exempt transactions without

the right of deduction, and the goods for which the payer has the right to deduct

tax (§ 62).



(2) in the case of transactions which are exempt without the right to deduct,

an obligation arises to admit the performance to date of its

make or the date of acceptance of remuneration for that date that occurs

previously. Exempt transactions without the right to deduct is the payer

must indicate in their tax returns for the tax period in which the

was required to disclose these transactions. When determining the value of the transactions

exempt pursuant to paragraph 1, it shall proceed in accordance with § 36. When

correct the value of transactions which are exempt pursuant to paragraph 1, the

It shall proceed in accordance with § 42.



§ 52



Basic postal services and delivery of postage stamps



(1) the basic postal service for the purposes of this Act, the

basic service under the law governing the postal service provided by the

holder of a postal license under this license.



(2) delivery of postage stamps for the purposes of this Act, the supply of

postage stamps valid for use for postal services within the

the home country or the delivery of other similar securities, with the amount for this

the supply does not exceed the nominal value or amount according to the postal

price lists.



§ 53



Radio and television broadcasting



Radio or television broadcasting for the purposes of the exemption

means a radio or television broadcast carried out by the operator

by law, broadcast ^ 29) with the exception of broadcast ads, ^ 30)

teleshopping ^ 31) or sponsorship. ^ 32)



§ 54



Financial activities



(1) the financial activities for the purposes of this Act, the



and) transfer of securities including book entry securities, shares in

commercial corporations,



(b) acceptance of deposits from the public),



(c) the granting of credit and cash) leases,



d) payments and clearing,



e) issuing payment means, in particular payment cards or

travellers cheques,



(f) the provision and receipt of cash) guarantees and receipt of monies,



g) opening the letter of credit, confirmation, and avizování,



h) provision of direct debit,



I) Exchange activity



j) operations relating to money,



the supply of gold to) Česká národní banka and the Czech national deposit-taking

Bank from banks, including foreign banks, or from the State,



l) organizing the regulated market with investment instruments,



m) receiving or forwarding instructions relating to investment instruments

on behalf of the customer



n) implementation of the guidelines concerning investment instruments on foreign account



o) trading with investment instruments on its own account for another,



asset management customer p) based on the contract with the customer,

If it is part of a property investment, with the exception of the administration tool or

escrow in the area of investment instruments,



q) subscription or placement of investment instruments, emissions



r) the keeping of registers of investment instruments,



s) settlement investment instruments,



t) trading with foreign exchange values for own account or for the account of

the customer,



u) assignment of a receivable assigned for consideration by another body; exempt

Since the tax is not the provision of services, the purpose of which is the recovery of debts and

Factoring,



in the management or administration) investment fund, pension

the Fund, Fund, fund local transformed or similar

foreign funds,



w) selecting radio or television fees



x) pension insurance benefits or collection of recurring

payments of the population,



s) negotiation or mediation activities referred to in subparagraphs (a) and (b)),)

(c)), d), (e)), f), (g)), h), (i), (j))) l), m), n) o), p, q)), r), s), t)

u).



(2) the exemption referred to in paragraph 1 (b). c) in the case of operations

related to the management of the credit or cash lease can assert

only the person that provides credit or cash lease.



(3) the exemption referred to in paragraph 1 (b). e) in the case of operations

related to the issuance of payment cards, in particular administration or blocking

a credit card can only be claimed by the Publisher of that payment

resource.



§ 54a



Pension activities



Pension activities for the purposes of this Act, the



and provision of pension plan) under the law governing pension

savings,



(b) the provision of supplementary pensions) under the law governing

supplementary pension savings,



(c)) the provision of a supplementary pension scheme under the law governing

supplementary pension insurance,



d) mediation, the supplementary pension plan pension savings

or supplementary pension schemes.



section 55



Insurance activities



Insurance activities for the purposes of this Act, the



and the provision of insurance)



(b)) the provision of collateral,



c) insurance-related services, or by persons

driver insurance or reinsurance.



§ 56



Delivery of selected immovable property



(1) the delivery of selected of immovable property for the purposes of the exemption

means of delivery



and land)



(b)), the right to build



(c)) of the building,




d) underground construction with separate explicit identification,



e) utilities,



(f)).



(2) the delivery shall be exempt from tax the selected real estate property, which



and) is the land on which the building is not provisioned countries fixed

basis or engineering network, and



(b)) is not the land on which the building permit may be based on or

the granting of consent to the carrying out the construction.



(3) the supply of immovable property other than selected in paragraph 2 shall be exempt from

taxes after the expiry of 5 years from the issue of the first certificate of occupancy or from the

the date on which it was started the first use construction ^ 39), and that to date

whichever occurs first.



(4) the payer can decide that, even after the expiry of the period referred to in paragraph 3

apply the tax. If the person entered into before the chargeable event

remuneration, from which he suffered any obligation to admit tax, shall be determined in

chargeable event, the taxable amount in accordance with section 36.



section 56a



The letting of immovable property selected



(1) the letting of immovable property is selected for the purposes of exemption means

the letting of immovable property, with the exception



and short-term tenancy of immovable property),



b) letting of premises and sites for parking vehicles,



c) hire of safes,



(d) rental of machines or other) fixed equipment.



(2) the Short-term lease of immovable property is selected for the purposes of paragraph 1,

(a). and) means the rent of immovable property, with the exception of the land on which it is not

established building countries Foundation or engineering network

or even hire inner movable equipment or the supply of gas,

electricity, heat, cold or water, which takes no more than 24-48

hours.



(3) the payer may choose that the tenancy selected real estate

other payers for the purposes of carrying out their economic activities

applied tax.



§ 57



the title launched



(1) Education and training for the purposes of this Act, the



and) educational and training activity provided in kindergartens,

primary schools, secondary schools, conservatories, higher

vocational schools, basic art schools and language schools

the law of the State language examinations, which are registered in a school

Register ^ 42), educational and training activities in the framework of the practical

teaching or practical training carried out at the workplace

natural or legal persons, that have permission to activities

related to the scope of education and concluded a treaty with the school

the content and scope of the practical teaching or professional experience and

conditions for their venue ^ 43),



(b) the services provided by the school) school facilities that are

written in a school register ^ 42) and that complement or support

education in schools according to subparagraph (a)) or directly related to him; further

ensure institutional or protective care or preventive educational

care ^ 44),



(c) educational activities provided for) universities ^ 44a)



1. accredited bachelor's, master's and doctoral

study programmes,



2. the programmes carried out in the framework of the lifelong learning

accredited bachelor, master and doctoral degree

programs,



3. lifelong learning programmes carried out under

special legislation ^ 44b)



4. in the programmes of lifelong learning carried out as

University of the third age,



d) activities carried out for the purpose of retraining provided by persons

received accreditation for the implementation of retraining in accordance with special laws,

regulations, and those carried out by retraining to get

qualification requirements in accordance with national standards or to obtain product

eligibility for the performance of work activities ^ 44 g) that have accredited

educational programs,



e) educational and training activities in the framework of the implementation of compulsory education

pupils in schools established in the territory of the United States and unchecked to

school register, in which the Minister of education, youth and sports

has enabled the implementation of compulsory education ^ 44d)



(f)) language education provided by natural and legal persons

active in the field of language education, recognized by the Ministry of

education, youth and sports and further language training provided by the

industrialists in the field of language education in the preparatory

courses for the execution of standardized language tests approved

The Ministry of education, youth and sports ^ 44 septies);



g) educational, educational and leisure activities provided by the children and

youth organisations and the non-State non-profit příspěvkovými

children and youth organisations.



(2) shall be exempt from the provision of goods or services

carried out in the framework of the education and training referred to in paragraph

1.



§ 58



Health services and medical goods delivery



(1) the Health Service for the purposes of this Act, the health

service under the law governing the health services provided by the

the provider of health care services provided in the provision of

health services, if it is an activity with a therapeutic aim or

protecting human health, and the closely related.



(2) delivery of health goods, for the purposes of this Act, the supply of



and) human blood and its components, human organs, tissues and breast

milk, or



(b)) dental products medical devices referred to in

the law governing medical devices, dental

laboratories and repair these products.



(3) the delivery of goods for the purposes of this health bill is not on the supply or

sale



and drugs)



(b) foodstuffs for particular nutritional uses), or



c) medical devices to medical prescription without prescription

prescription.



(4) shall be exempt from tax for health insurance under the law on public

health insurance ^ 46).



§ 59



Social assistance



Social assistance for the purposes of this Act, the social services referred to in

special legal regulation ^ 47). Social services are exempted from the

taxes, if they are provided by a special legal regulation ^ 47a).



section 60



The operation of lotteries and other similar games



The operation of lotteries and other similar games, for the purposes of this Act,

means the operation of lotteries and other similar games, ^ 48) with the exception of

services related to their operation provided for

the operator, other persons.



§ 61



Other exempt transactions without the right to deduct



Since taxes are also exempt the following transactions:



and the provision of services as consideration) the membership fee for the custom

members of political parties and movements, churches and religious societies,

associations, including trade unions, professional chambers or other

legal persons that were not based or established for the purpose of

business, if this exemption does not distort

competition; from the tax exempt supply of goods is also those persons in

connection with the services provided,



(b)) the provision of services and of goods closely related with the protection and

education of children and youth institutions of socio-legal protection of children and other

authorities or persons, which ensure the performance of the socio-legal protection of children

under special legislation ^ 48a)



(c) the supply of staff) religious or similar organizations to

activities referred to in point (b)) and in sections 57 to 59, and taking into account the

spiritual care,



(d)) the provision of services closely linked to sport or physical

bringing up the legal entities that have not been built or established

the purpose of the business, persons exercising the sporting or gymnastic Club

activity,



(e)) the provision of cultural services and goods closely

the related region, community, legal person established by law,

a legal entity set up by the Ministry of culture or legal

a person who was not founded or established for the purpose of business,



(f)) the provision of services and goods by persons whose activities are

exempt under letters), b), c), (d)), and (e)) and under section 57, 58 and

59 on the condition that it is only for the supply of goods or services

for occasional events organised exclusively for the purpose of obtaining

funds to the activities for which they are based

or established, if this exemption does not distort

competition,



(g)) the provision of services provided by an independent group of persons, ' á

they are a legal entity, its members, who carry out only transactions

exempt without the right to deduction, or of transactions, in the

the implementation is not a taxable person, if these services are

necessary for the implementation of their performance, and if payment for provided

Service corresponds to a cost on their provision according to the shares of the members of the

to the service provided, if this exemption does not undermine competition.



§ 62



Delivery of the goods, which was used for exempt transactions without

the right of deduction, and the goods for which the payer has the right to deduct

tax



(1) exempt the supply of goods which

acquisition or change of purpose of use, the payer could not assert


the right to deduct, since it is used to carry out transactions

exempt from the tax.



(2) exempt the supply of goods, the acquisition of

or use not the payer is entitled to a tax deduction under § 72 para. 4.



Part 9



Exemptions with deductibility of the VAT tax



§ 63



Transactions exempted with a right to deduct



(1) from the amount eligible for a tax deduction are exempted below

exempt transactions under the conditions provided for in § 64 to 71 g:



and delivery of the goods) to another Member State (section 64),



(b)), the acquisition of goods from another Member State (article 65),



(c)) the export of goods (section 66),



(d)) the supply of services to a third country (article 67),



e) exemption in special cases (section 68),



(f) transport and services) directly linked to the import and export of goods (section 69),



(g)) the transport of persons (§ 70),



h) importation of goods (section 71),



I) imports of goods in the personal luggage of a passenger or crew member

the aircraft and passengers fuel imports (section 71a-71f),



j) importation of goods that are shipped from a third country, and dispatch

or transport of such goods is in another Member State and the delivery of this

of the goods to another Member State is exempt from tax (§ 71 g).



(2) in the case of transactions which are exempt, with deductibility of the VAT tax

an obligation arises to admit the performance to date of its

of implementation, unless the law provides otherwise. Exempt transactions with

a right to deduct the tax payer is obliged to provide to the tax return for the

the tax year in which it was required to disclose these transactions. When

determining the value of transactions which are exempt pursuant to paragraph 1, the

It shall proceed in accordance with § 36. To correct the value of transactions which are exempt

in accordance with paragraph 1, it shall proceed in accordance with § 42 and 43.



§ 64



The exemption of the supply of goods to another Member State



(1) delivery of the goods to another Member State to a person registered to the payer

tax in another Member State, which are dispatched or transported from a

territory of a payer or by or authorized third party, it

exempt with a right to deduct input tax, with the exception of the delivery of goods

the person for whom the acquisition of goods in another Member State is not the subject of

the tax.



(2) the supply of new means of transport to another Member State

liable to a person in another Member State, which is dispatched or transported from the

territory of the payer or a person who acquires a new means of transport,

or entitled to a third person, shall be exempt with a right to deduct

the tax.



(3) the supply of goods which are subject to excise duty, to another

the Member State liable to a taxable person who is not a person

registered for tax in another Member State, or the legal entity,

that is not by a person registered for VAT in another Member State, that is

dispatched or transported from the territory of a payer or by or

empowered by a third party, shall be exempt with a right to deduct

If dispatch or transport of the goods is carried out according to the law

adjusting the excise duty, and the obligation to pay excise duty arises

preparer in the Member State in which dispatch or transport of the goods.



(4) the transfer of the assets of the payer of the territory of the country to another Member

State for the purposes of its business in accordance with § 13 para. 6 is exempt

entitled to a tax deduction, if the person proves that the goods have been

transferred to another Member State and has been the subject of tax on the acquisition of

goods in that Member State.



(5) delivery of the goods to another Member State can be demonstrated by written

Declaration by the person acquiring the goods or authorised third parties, that the goods were

transported to another Member State, or by other evidence.



§ 65



The exemption in the acquisition of goods from another Member State



The acquisition of goods from another Member State is exempt with a right

a tax deduction, if



and the delivery of such goods) the payer in the country would be in any case

exempt,



(b) imports of such goods would) he was exempted from the tax, or



(c)) the maker of a is entitled to a refund of input tax under section 82a to 83, with

the exception of the claim for tax refund pro rata.



§ 66



Exemptions on exportation of goods



(1) the export of goods for the purposes of this Act, the removal of goods from

the territory of the European Union on the territory of a third country, if the goods have been released

under a customs mode of export, outward processing or external

transit or placed under a customs-approved treatment of re-exportation

the goods from the customs territory of the European Community ^ 48b). For the export of goods with

for the purposes of this Act, be deemed to include the location or delivery of the goods to the

a free zone or free warehouse within the territory.



(2) exempt from taxes on the export of the goods to a third country is the delivery of the goods

the payer, which are dispatched or transported from the territory of the country to a third country



and the seller or his authorized) a person, or



(b)) by the buyer or his authorised person, if the buyer does not

the territory of the registered office or place of residence or establishment, with the exception of goods

transported by the buyer for the purpose of the equipment or the supply of leisure

ships or aircraft or any other means of transport for private

the use of the.



(3) be exempt with a right to deduct input tax is also a location or

the supply of goods in a free zone or free warehouse within the territory.



(4) the supply of goods to a third country for the day of the performance

shall be the date of exit of the goods from the customs territory of the European Union confirmed

by the authority. The supply of goods on the territory of a third country, the payer is required to prove

a tax document in accordance with § 33a (b). and).



(5) for the day or the delivery of goods into a free zone, or

free warehouse shall be the date stamped by the Customs Office on the decision

the location of goods in a free zone or free warehouse within the territory.

The location or delivery of goods in a free zone or free warehouse

the payer is required to prove a tax document in accordance with § 33a (b). (b)).



(6) in the case of the output of goods from the territory of the European Union is not confirmed

the Office of the tax document, may prove the goods payer

in other evidence.



§ 67



The exemption when the provision of a service to a third country



(1) the provision of a service to a third country to a person who does not have a registered office in the Czech Republic

or place of business, the place of performance in the country, is exempt from taxes

entitled to a tax deduction.



(2) the Services referred to in paragraph 1 shall work on movable property which is

acquired or imported for the purpose of undergoing such work within the territory, and

subsequently is dispatched or transported to a third country person, that these

the services provided, or the person for whom the services are provided,

or entitled to a third party.



§ 68



Exemption in special cases



(1) from the tax with a right to deduct input tax is exempt supplies of goods for

supply ships



and) used for navigation on the high seas and carrying the person in return for payment

or used for commercial, industrial or fishing activities,



(b)) used to provide rescue or assistance at sea, or for inshore

fisheries, with the exception of the delivery of catering supplies to ships used for

inshore fishing,



(c)) war, leaving the domestic market and in foreign

ports and berths.



(2) from the tax with a right to deduct input tax is exempt



and) the supply, modification, repair, maintenance, or rental of sea-going vessels, including

hire of sea-going vessels with crew, referred to in paragraph 1 (b). and) and (b)),



(b)) the supply, hiring, repair, or maintenance of equipment, including fishing

the equipment on board such vessels are installed or used.



(3) from the tax with a right to deduct input tax is exempt



and) the supply, modification, repair, maintenance, or rental of aircraft, including the hiring of

aircraft with crew, which are used by airlines

in particular, engaged in transporting people and goods between Member

States and between Member States and third countries,



(b)) the supply, hiring, repair, or maintenance of equipment, that is on this

aircraft are installed or used.



(4) from the tax with a right to deduct input tax is exempt supplies of goods for

supply of aircraft referred to in paragraph 3.



(5) from the tax with a right to deduct input tax is exempt the supply of services,

with the exception of the services referred to in paragraph 2, which directly relates to the

naval ships referred to in paragraph 2 or immediately related to the

cargo.



(6) from the tax with a right to deduct input tax is exempt the supply of services,

with the exception of the services referred to in paragraph 3, that immediately connected with the

aircraft referred to in paragraph 3 or immediately related to the

cargo. For a service that directly relates to the

aircraft, does not constitute property of the passengers because of delays in

air transport, rental of the lounge, and office space at the airport,

check-in of passengers, cargo and mail.



(7) a body of the European Union for the purposes of this Act, the following

the bodies referred to in the relevant provisions of the European Union ^ 75):



and the European Union),



(b)) of the European Atomic Energy Community,



(c)) the European Central Bank,



(d)), the European Investment Bank,



e) body based European Union.




(8) exemption with deductibility of the VAT exemption of supplies of goods or

the supply of services ^ 56) diplomatic mission, consular post ^ 57),

the Special Mission, the Prosecutor's Office of the international organization and its members and

officials, within the limits and under the conditions laid down in the international

the treaties establishing these missions, authorities or organisations, agreements

the location of the registered office or in other legislation, if they have

These missions, offices or the Prosecutor's Office established in another Member State. From

with a right to deduct the tax exemption of supplies of goods or

the provision of services to the bodies of the European Union established in another Member

State, within the limits and under the conditions laid down in the Protocol, agreements

of its implementation or in the agreements about the location of these entities, if

This does not distort competition. The exemption shall apply,

only if the person making the delivery or provision of proof

entitlement to exemption of such supplies or the provision of a certificate of

exemption from tax, validated by the competent authority of the Member State in

whose territory the seat of these missions, offices, organizations or entities.

The extent and conditions under which diplomatic mission, consular post,

the Special Mission, the Prosecutor's Office of the international organization, their members

or officials or bodies of the European Union are entitled to from the payer

purchase goods or services is exempt from the tax, shall be governed by the principle of

reciprocity and if the principle of reciprocity does not apply,

the scope and the conditions set out in section 80.



(9) the diplomatic mission, consular post, special mission, the Prosecutor's Office

international organisations or bodies of the European Union established in the territory of the

and their members or officials, if the persons enjoying privileges and

immunities under section 80 shall be required, upon request of the person registered for tax in

another Member State, that such persons delivers the goods or provides the

the service, which are exempt from the tax, the tax administrator may ask you to confirm

certificate of exemption from tax, within the limits and under the conditions laid down in

in international treaties establishing these missions, offices, or

the Organization, in the location of their headquarters agreements, other legal

legislation or in the Protocol and in the arrangements for its implementation, provided that the

competition is not distorted. The diplomatic mission, consular post,

the Special Mission, the Prosecutor's Office of the international organization, their members

or officials or bodies of the European Union they are entitled to from the person

registered for VAT in another Member State to acquire goods or services,

that are exempt from tax, only in the scope of the principle of

reciprocity and if the principle of reciprocity cannot be applied, in

extent specified in § 80. For the determination of this range includes

the amount of tax refunded under section 80.



(10) exemption with deductibility of the VAT exemption of supplies of goods or

the supply of services



and carried out in the territory) which are intended for use by the armed

the forces of other Member States of the North Atlantic Treaty, or

the civilian staff accompanying them or for supplying their

canteens when such forces take part in the common defence effort,



(b)) to another Member State for the armed forces of any Member

a State which is a Member State of the North Atlantic Treaty and who is not

State of destination, which are intended for the use of those forces

or the civilian staff accompanying them or for supplying their

canteens when such forces take part in the common defence effort.



(11) from the tax with a right to deduct input tax is exempt supplies of gold

the central banks of other countries.



(12) exemption with deductibility of the VAT tax is exempt supplies of goods

humanitarian and charitable organisations, which acting in his

humanitarian, charitable or teaching activities outside the territory of the European

the Union sent or transported to a third country.



(13) from the tax with a right to deduct input tax is exempt the supply of services

the person who acts on behalf of and for the account of another person, which consists in

ensure the transactions exempted pursuant to § 66 to 69, with the exception of

paragraph 2, or of transactions carried out in a third country.



(14) from the tax with a right to deduct input tax is exempt carriage of goods

between the Member States, if it is a conveyance or shipment of goods on the

the islands making up the autonomous regions of the Azores and Madeira, of these islands

or between these islands.



(15) from the tax with a right to deduct input tax is exempt supplies of goods

placed in a free zone or a free warehouse, the provision of

services relating to goods placed in a free warehouse or in a

the free zone.



§ 69



Exemption of transport and services directly linked to the import and export of goods



(1) the transport of goods exports in the country exempt from taxes

entitled to a tax deduction. Services directly linked to imports, including transport

of goods at importation, which is bound to the person to whom an obligation arises

admit to tax under section 23, to include in the taxable amount pursuant to section 38, are in

the territory of tax exempt with a right to deduct.



(2) in the carriage of goods related to the importation of the goods in accordance with § 12 para. 2 and export

the goods shall not be considered a movement from the place in the country to a free warehouse

or a free zone and vice versa and between two free warehouses or

free zones.



(3) services that are directly tied to the importation of the goods in accordance with § 12 para. 2 and

the export of goods, shall be exempt with a right to deduct input tax, with

the exception of the services specified in § 51, unless the law provides otherwise.



(4) tax exemption in implementing transport for imports and exports

the item is the payer who transport for imports and exports of goods is made

obliged to substantiate tax transport document confirmed the border

the Customs Office of the Member State which is the input state when you import

goods or the output state in export of goods, or in other

by the evidence. Transport document means a document that is

used for the means of transport, which is the carriage of goods on imports and

the export takes place. The payer who carries out the transport of imports and

the export of goods on the basis of the assignment of the commitment of other persons shall be obliged to

establish a claim for exemption, the Treaty on transport document

carriage of the case or other evidence.



(5) exemption from the tax on the supply of services referred to in paragraph 3 is

payer in these services is conducted, shall be obliged to substantiate tax administrators

the proof of payment, or other documents proving the fulfilment of the

the conditions for the tax exemption.



section 70



The liberation of passenger transport



Transport of passengers and their baggage between individual Member States and

Furthermore, between Member States and third countries, including the services directly

related to this, is in the territory of the country shall be exempt from taxes

entitled to a tax deduction. For services directly related to this shipment

people, in particular, shall be considered as services of transportation of persons on behalf of and on the

behalf of another person the sale of bills of lading, proofs,

to make a reservation and its amendment and replacement of the transport documents. This

carriage is free, even if it is carried out by persons who are

registered for VAT in another Member State, or a foreign person

liable to tax. The return transport shall be regarded as a separate transport operation.



§ 71



Exemption from tax on importation of goods



(1) the importation of goods shall be exempt if the supply of the goods

payer in the country was in any case exempt from tax.



(2) since the tax shall be exempt on importation of goods, if imported goods

duty exemption under the regulation directly applicable European

Union ^ 49), if it is:



and) goods imported in consignments of a non-commercial nature, with respect to the importation of coffee

or tea is covered by the exemption from the tax on the amount of the



1.500 g of coffee or 200 g of coffee extract and essences,



2.100 g of tea or 40 g of tea extract and essences,



(b)) the personal property of individuals,



1. moving from abroad to the country,



2. imported on the occasion of a marriage



3. acquired by inheritance,



(c)), scholastic equipment and facilities occupied by students or households

students,



(d) the transfer of the assets) and other equipment when moving

the business establishment,



e) active substances, medicines, laboratory animals, biological or

chemical substances,



1. the laboratory animals and biological or chemical substances intended for

research,



2. active substances of human origin and blood-grouping reagents and

tissues,



3. reference substances for the quality control of the products,



4. pharmaceutical products used at international sports

events,



f) goods for charitable or philanthropic organizations,



1. goods imported for the realisation of the General objectives, the basic life

needs only acquired free of charge,



2. goods acquired free of charge for the benefit of people with disabilities

of persons for the purposes of education, employment and social development,



3. goods imported for the benefit of victims of disasters,



g) imports in the framework of international relations,



1. Honorary decorations or awards,



2. the gifts received in the context of international relations,



3. the goods intended for the use of the head of State,




h) goods imported to support business activities,



1. the samples of goods of negligible value,



2. printed matter and advertising material



3. goods used or consumed at a trade fair or similar

events,



I) goods imported for examination, analysis or tests



(j)) of varying import, and it



1. consignments of specified bodies competent in matters of copyright protection

rights or industrial or commercial property rights,



2. tourist publicity material



3. various documents and articles,



4. the material for the stowage and protection of goods during transport,



5. litter, fodder and feedingstuffs for animals during their transport



6. fuel and lubricants present in land motor

vehicles and special containers,



7. goods for the construction, upkeep or ornamentation of memorials to, or

cemeteries for, war victims



8. coffins, urns and funeral ornaments.



(3) tax exempt From further imports



and) goods of a total value not exceeding 22 euro, except

alcoholic beverages, perfumes, toilet waters, tobaccos and tobacco

products,



(b)) of pure-bred horses, not more than six months old, born in the third

country or third territory from an animal that was on the territory of the European Union

covered and then exported temporarily to give birth,



c) collection and objects of art of an educational, scientific or cultural

character which are not intended for sale and which are imported by museums and galleries,

If they are imported free of charge or, if they are imported against payment, and

are not supplied by a taxable person,



d) official publications issued by the public authorities of the country or territory

exports, international organizations, public authorities and

public bodies established in the exporting country or territory and

printed matter distributed on the occasion of elections to the European Parliament or the

on the occasion of national elections in the country in which the document originates,

foreign political organizations officially recognized in a Member

States, where such publications and printed matter have been subject to tax in the country or on the

the territory of export, and refrain from using tax refunds on exports,



e) returnable packaging for free or for a fee,



(f)) catch into the Harbour, which has not been processed or that has already been

preserved for the purpose of sale, but not yet delivered, if the

made by a person operating in the maritime fisheries, or



(g)) of gas through transmission or distribution system, or

the introduction of vessels carrying non-gas into the natural gas grids or

upstream pipeline network, imports of electricity, heat or cold

by means of heat or refrigeration networks.



(4) since the tax is also exempt imports of goods



and) persons enjoying diplomatic privileges and immunities, and to the extent

arising from international agreements, which are part of the Czech

the rule of law, if it was such a duty exemption,



(b)) made by the European Union bodies, and within the limits and under the conditions

laid down in the Protocol and its implementation agreements or agreements

the location of these entities, if this does not distort

competition,



(c)) by international organizations other than those set out in

(b)), which are for international organizations recognized by the authorities

the host Member State, or made by members of these organizations

within the limits and under the conditions laid down by the international conventions establishing

These organizations or agreements on the location of the registered office, or



(d)), the armed forces of the States members of the Organization

The North Atlantic Treaty, other than the United States, which is intended

for the use of those forces or the civilian staff accompanying them

accompanying or to supply their canteens where such forces

part in the common defence effort.



(5) on returned goods is entitled to exemption only

to the person who exported the goods in question, if this item was granted

exemption from customs duties.



(6) since the tax shall be exempt on importation of gold Czech National Bank.



Exemption from tax on importation of goods in the personal luggage of a passenger

or member of the crew and passengers on imports of fuel



section 71a



(1) in the country from tax exempt occasional imports of goods in the

personal luggage of the passenger, if those goods are intended for the personal

use of the travellers, for the use of members of his family or as a gift and from

the nature or quantity of the goods could not be concluded that they are imported for business

purposes (hereinafter referred to as "the importation of goods to passengers"), and if they are met

the conditions referred to in § 71b-71 d and in section 71f.



(2) the Personal baggage of the passenger for the purposes of this Act, the

baggage that passengers be submitted when arriving at the Office, and

baggage, which shall submit to the Customs Office at a later time, if he proves that it was

registered as accompanying baggage at the time of his departure for

the company, which accounted for its transport.



(3) the importation of goods the importation of goods shall be considered as passengers for which

the passenger proves that were acquired in the territory of the European Union, and for which

not in any Member State tax or excise tax.



§ 71b



(1) the importation of goods to passengers in air transport in the country is exempted from the

tax to the value of the item corresponding to the amount of € 430 per person.



(2) the import of goods to passengers in the framework of recreational or sports

flying ^ 49 c) is exempt in the territory up to the value of the goods

the corresponding amount of EUR 300 per person.



(3) the importation of goods to passengers under the age of 15 years, the amount referred

in paragraphs 1 and 2 shall be reduced to the amount of 200 euros per person.



(4) The total amount of the value of the goods exempted in accordance with paragraphs 1

up to 3 cannot be set off only a portion of the value of the imported goods.



(5) The total amount of the value of the goods exempted in accordance with paragraphs 1

up to 3 does not count the value of the



and) goods referred to in section 71 c, 71 d, and 71f,



(b)) of goods which are temporarily imported into the territory of passengers,



(c)) goods imported after temporary export back to passengers



d) medicines necessary for the personal use of the traveller.



(6) For the conversion of the value of the goods to the Czech currency, the rate to be valid

the first working day of October of the year preceding the importation of goods

published in the official journal of the European Union. Thus recalculated the value of the

goods to the Czech currency is rounded to hundreds.



section 71 c



(1) the importation of goods to passengers in the event that it is the importation of tobacco

products within the exempt no more than



200 cigarettes),



(b)) 100 cigars weighing not more than 3 grams of one piece,



c) 50 cigars about weight of single piece greater than 3 grams, or



d) 250 g of smoking tobacco.



(2) for the purposes of exemption from excise duty represents any quantity

individual product types referred to in paragraph 1 100% of the total

quantity that can be exempt from the tax. The exemption can be applied

to any combination of the quantities of these products, if the sum of their

the percentages used for imports shall not exceed 100%.



(3) the exemption provided for in paragraphs 1 and 2 shall not apply to goods

imported passenger under the age of 17 years.



section 71 d



(1) the importation of goods to passengers in the event that it is the importation of alcohol and

alcoholic beverages, with the exception of still wine and beer, is in the territory of the country

exempt no more than



and 1 litre of alcoholic beverages), whose alcohol content exceeds the actual 22

% Vol, or Undenatured alcohol with alcohol content of at least 80

% by volume, or



(b)) 2 liters of alcoholic beverages, having an actual alcoholic strength by volume

not exceeding 22% vol.



(2) for the purposes of exemption from excise duty represents any quantity

individual product types referred to in paragraph 1 100% of the total

quantity that can be exempt from the tax. The exemption can be applied

to any combination of the quantities of these products, if the sum of their

the percentages used for imports shall not exceed 100%.



(3) upon import of still wine and beer in the Czech Republic is exempt from tax

imports of goods to passengers not more than 4 litres of still wine per person

and 16 litres of beer per person.



(4) the exemption from the taxes referred to in paragraphs 1 to 3 shall not apply to goods

imported passenger under the age of 17 years.



section 71e



(1) the importation of goods in the performance of the work of a member of the crew of the aircraft that is

used to transport between third countries and the territory of the country, or the import of goods

a member of the crew of the aircraft in the framework of recreational or sport flying is

in the territory of the exemption up to the amount corresponding to the amount of the value of the goods

300 EUR per person.



(2) the provisions of sections 71a to 71 d, for the importation of goods is a member of the crew

referred to in paragraph 1 shall apply mutatis mutandis.



section 71f



In the country from tax exempt imports of fuel in a common tank

motor vehicle and fuel imports in the amount of

10 litres in the portable tank in one motor vehicle for

transport.



section 71 g



Exemption from tax on importation of goods which are transported to a destination from a third country,

and their dispatch or transport of the goods is in another Member

State, and the supply of the goods to another Member State shall be exempt from

tax



(1) is exempt from excise duty imports of goods, in which an obligation arises

admit to tax in the country where the goods are dispatched or transported from the


a third of the country, and their dispatch or transport of goods is in another Member

State, and the supply of the goods to another Member State shall be exempt from

tax under section 64.



(2) However, if the delivery of goods to another Member State in accordance with

§ 64 para. 1 or the relocation of assets pursuant to § 64 para. 4,

is the import of goods exempted from the tax, if the payer at the time of release

goods for free circulation shall provide the Office



and our tax identification number),



(b) the VAT identification number) persons registered for tax in another

Member State in which the goods are dispatched or transported, where applicable, its

tax identification number assigned for the purposes of value added tax

in another Member State, which are set out in a written decision

the Customs Office of release for free circulation, and



c) documents proving that the imported goods are immediately destined for

dispatch or transport to another Member State.



(3) the payer is obliged to state the importation of the goods exempt from tax pursuant to

paragraph 1 in their tax returns for the tax period in which the

goods entered for the procedure.



(4) If the conditions are not fulfilled in accordance with paragraph 1, the payer

the obligation to admit to tax under section 23.



Episode 10



Tax deduction



§ 72



The right to deduct



(1) the payer is entitled to deduction of input tax on the received

taxable transactions, which, within their economic activities it

for the purposes of the implementation of the



and supply of goods, the taxable transactions) or the provision of services with the place

implementation in the territory of the



b) transactions which are exempt, with deductibility of the VAT with the place

implementation in the territory of the



(c) the place of performance) performance with out of the territory, if he had the right to deduct

taxes, if they took place with place of performance on the territory of the



(d)) the transactions referred to in § 54 para. 1 (b). a) to (j)) l)) and y) and in section

55 with place of performance in a third country, or where such transactions are directly

linked to the exportation of the goods, or



(e)) the transactions referred to in § 13 para. 8 (a). a), b), (d)), and (e)) and § 14 para.

5.



(2) taxes on taxable supply received means a tax

applied under this Act



and) to goods which the payer has been or is to be delivered, or service that

He has been or is to be granted,



(b)) on the goods payer acquired from another Member State, or

imported from a third country, or



(c) in the case of transactions) pursuant to § 13 para. 4 (b). (b)).



(3) the right to deduct arises at the time when the payer have occurred

constituting an obligation to admit that tax.



(4) the payer is not entitled to a tax deduction for a taxable supply received

used for the representation, which cannot be under a special legal

prescription ^ 53) recognised as expenditure incurred in order to achieve, maintain and secure

income, with the exception of transactions under § 13 para. 8 (a). (c)).



(5) the payer is entitled to a tax deduction for the full amount received

taxable transactions, which apply exclusively to the implementation of the performance

referred to in paragraph 1.



(6) if the payer received as a chargeable event for purposes that

shall qualify for a tax deduction, and for other purposes, it shall be entitled to

claim a tax deduction only in part attributable to the use with

the right to deduction of tax (hereinafter referred to as "partial tax deduction"),

unless the law provides otherwise. The appropriate amount of the deduction in the partial

amount of the procedure laid down in section 75 or 76.



section 73



Conditions for the exercise of the right of deduction



(1) to exercise the right to deduct the tax payer is required to meet these

terms and conditions:



and) in respect of deductions that apply to him different payer, tax

the document,



(b)) in respect of deductions that the payer has applied when providing taxable

the performance of non-established taxable person in the territory of the country or other payer,

or that the payer has applied in the acquisition of goods from another Member

State tax admit and have tax receipt; If the payer does not have a tax receipt,

the claim may be prove by other means



(c)) in respect of deductions when goods are imported, if the payer is required to this tax

According to § 23 paragraph 1 to admit to. 3-5, the tax admit and have tax receipt,



(d)) in respect of deductions when goods are imported, if the payer is not required to do

pursuant to § 23 para. 3-5, pay tax and have assessed the tax document,

or



(e)) in respect of deductions that the payer has applied in the case of transactions referred to in section 13 of the

paragraph. 4 (b). (b)), and have to admit to tax a tax receipt; If the payer does not have

tax document, the claim may be demonstrated by other means.



(2) the payer is entitled to claim a tax deduction for the first

the tax year in which the conditions referred to in paragraph 1.



(3) the right to deduct cannot be redeemed after the expiry of which shall be

3 years. The deadline for the exercise of the right of deduction begins the first

on the day of the month following the tax year in which the entitlement to

the deduction commences. After this deadline, the payer is entitled to exercise

the right to deduct input tax on the taxable supply received, if the



and he was obliged to this) the tax admit or



(b)) this taxable supply it for the purpose of paragraph 1 pursuant to section 13. 4

(a). (b)).



(4) the payer, who has received a claim for deduction of taxable

partial tax, is entitled to claim a tax deduction for

This implementation no later than for the last tax period of a calendar

year in which the fiscal period of a claim could be

soon as possible. The deadline for the exercise of the right of deduction provided for in paragraph 3

This does not affect.



(5) in the absence of proof of entitlement to deduct all

prescribed particulars of a tax document can be entitled to prove to other

way.



(6) if the amount exceeds the tax shown on the adopted tax document amount

the tax which is to be enforced under this Act, the payer is entitled to

claim a tax deduction only in the amount corresponding to the tax which has

be enforced under this Act. If the tax amount shown on the

adopted tax document below to be applied under this

the law, the payer is entitled to claim a tax deduction only in the amount of

corresponding to the tax stated on the tax document.



(7) for taxpayers who carry out taxable transactions like the companions

the company claimed a tax deduction for received taxable

the performance used to company activities specified by the companion, which leads

Register for the purposes of value added tax for the company. The companions

the company, who are the payer may claim a tax deduction for

received the taxable transactions used for the activity of the company

individually, if carried out taxable transactions to which this taken

taxable transactions shall apply, and if this made taxable transactions

shall indicate in their tax returns. If you applied the right to deduct

tax individual partners of the company, must be those companions

is subject to VAT on the output in relation to a specified shareholder of the company,

that recognizes the tax on output for the activities of the entire company.



§ 74



Fix deduction



(1) if it is made to fix the tax base and the amount of tax under section 42, that

has resulted in a reduction of the deduction is the payer, for which

the performance took place, is obliged to perform the correction of deductions. Fix

the payer will perform for the tax period in which the learned of the circumstances of the

decisive for the formation of the obligation to do it. Repair of the payer's tax deduction

shows a corrective tax document or other evidence related to the

repair, or in any other way.



(2) if it is made to fix the tax base and the amount of tax under section 42, that

has resulted in an increase of the deduction is the payer, for which

took place of performance shall be entitled to perform the correction of deductions. The patch is

the payer is entitled to make on the basis of the adopted amending the tax document

First, for the tax period in which the tax base has to repair and

the amount of tax, and no later than 3 years from the end of the tax period to which the

fix refers to.



(3) in the case of adoption of a taxable supply that is taxable

under § 37a is negative, it shall follow the procedure referred to in paragraph 1 apply mutatis mutandis.



§ 75



The method of calculating deductions pro rata



(1) if the payer received as a chargeable event in the framework of their

economic activities, as well as for purposes unrelated to them, shall be entitled

to deduct only the amount corresponding to the scope of application of the proportional to

of their economic activity.



(2) in the case of a taxable supply received intended for the implementation of the

their economic activities, which the payer it partly also for

purposes unrelated to them, the payer may choose to claim

to deduct in full. Part of a taxable supply received by the

apply for the purposes of a non-economic activities,

then considers the delivery of goods in accordance with § 13 para. 4 (b). and) or for

the provision of services pursuant to § 14 para. 3 (b). and according to this Procedure.)

the paragraph does not apply in the case of fixed assets.



(3) the amount of the deduction pro rata is calculated as the product of

input tax for the taxable supply is received for which the payer


the right to deduct pro rata, and the proportion of use of the performance of the

for the economic activities of the payer (hereinafter referred to as "the proportional coefficient"). Pro rata

the coefficient is calculated as a percentage of the the nearest whole

the percentage up.



(4) If, at the time of the application of the proportional amount of tax deduction

the actual share of the coefficient referred to in use, it provides the payer

a qualified estimate. After the end of the calendar year in which

chargeable event payer was entitled to make a claim on the

deduction and this claim, to the value of the proportional

coefficient takes into account the actual proportion of the use of this taxable supply

for its economic activity in that year. If proportional deviates

calculated based on the actual use of the proportional coefficient

provided for an estimate by more than 10 percentage points, the amount of the

deductions shall be corrected. If the calculated amount of the correction is positive, the payer is

entitled to the amount of the deduction to fix, if it is negative, it is

the payer shall fix the amount of the deductions claimed. Fix payer

be indicated in the tax return for the last tax period of a calendar

After a year in which the chargeable event is entitled to exercise

the right to deduct, which is fix refers to.



§ 76



How to calculate the right of deduction in the amount of the abridged



(1) if the payer uses the received taxable supply within their

economic activities both for transactions with entitlement to deduct input tax referred to

in § 72 para. 1, so for exempt transactions without the right to deduct

taxes with place of performance on the territory of the country and out of the territory, with the exception of the performance of

referred to in § 72 para. 1 (b). (d)), shall be entitled to a tax deduction only in the

abridged the amount corresponding to the scope of application for the performance with the right to

a tax deduction.



(2) the amount of the deduction in the amount of the abridged is calculated as the product of

input tax for the taxable supply is received for which the payer

the right to deduct in abridged and coefficient. If there is overlapping

the right of deduction in the amount of the abridged pursuant to this provision and entitlement

to deduct pro rata pursuant to section 75 shall apply for the calculation of the amount of the

deduction of amounts in the abridged instead of input tax amount

deduction pro rata procedure provided for in § 75.



(3) the coefficient referred to in paragraph 2, first sentence, shall be calculated as a percentage

proportion, in whose



and the numerator is the sum of the amounts) tax bases or the performance of the payer

carried out transactions with entitlement to the deduction referred to in § 72 para.

1,



(b) the denominator is the total sum of) values in the numerator, and the sum of the values

the performance of the payer made the transactions exempt without repayment

a tax deduction.



In the sum of the amounts of tax bases or the values of the transactions made by the payer

the performance will be included in the remuneration received, if received from these

consideration was required to disclose tax payers or the realisation of the implementation.

The calculated coefficient shall be rounded to the next whole number up.



(4) do not count in the calculation of the coefficient of



and the sale of fixed assets) if the assets of the payer for

of their economic activity,



(b)) the provision of financial services, the supply of immovable property and rent real estate property

things, and only if there are complementary activities undertaken by payer

Occasionally,



(c) the transaction referred to in section 13), para. 4 (b). (b)).



(5) if the value of the denominator of the proportion calculated in accordance with paragraph 3,

a positive number and value in its numerator is zero or a negative number, it is

coefficient of 0%. If the value of the denominator of the proportion of zero or

a negative number and value in its numerator is zero or a positive number, it is

coefficient of 100%. Where the coefficient is calculated in accordance with paragraph 3 is equal to

to or greater than 95%, it is considered equal to 100%.



(6) for the calculation of the right to deduct the amount of the tax in the abridged

times of the current calendar year payer coefficient calculated

the data for the tax period during the previous calendar year

the settlement deductions. If the performance for the calculation of the coefficient for

in the absence of the previous calendar year, fix the rate of this

the coefficient of the payer of a qualified estimate.



(7) after the end of the current calendar year, the payer makes a settlement

a deduction in the amount of the tax for all of the abridged period of this year

(hereinafter referred to as "the settled period"). The settlement shall be calculated as the difference

between the total entitlement to deduction in the amount of the calculated from the data of abridged

for the period, and the sum of the settled claims put forward to deduct in the

abridged in each of the tax periods included in

the settlement. For the calculation of the total entitlement to deduction in the amount of the abridged

for the period of settled the Bill-it's calculated from the data on the

carried out transactions for the whole period of settled (hereinafter referred to as

"settlement coefficient"). The settlement of the deduction to the payer's

tax return for the last tax period vypořádávaného period.



(8) for the settlement of deductions in the amount of the abridged when unregistering

paragraph 7 shall apply mutatis mutandis, with the settled period is from 1.

January of the calendar year in which the registration has been cancelled, to the date of

the cancellation of the registration.



(9) If after the settlement deductions for repairs carried out transactions

for some of the tax period is already settled, the amount of the claim to the

the deduction amount is converted in the abridged new settlement coefficient

calculated from data for the whole period of settled with by projecting all

corrections.



(10) in the event that the payer has applied the deduction from the remuneration

prior to the acquisition of fixed assets, for which he is entitled to a tax deduction

in the abridged amount, in a year other than that in which it is after the acquisition of this

the assets of the right to deduct shall be entitled to apply, shall include in the amount

the settlement of the right of deduction provided for in paragraph 7 for the year in which, after

the acquisition of this property shall be entitled to exercise the right to deduct,

also the difference of the right of deduction resulting from any

the difference between the values of the coefficients for the relevant years of settlement.

Similarly, the payer shall proceed even in the case of the application of the deduction for each

individual consideration received, which became part of the acquired

fixed assets.



§ 77



The settlement deductions



(1) the original deduction claimed on assets before its

use, with the exception of fixed assets is subject to compensation, if in

the time limit for claiming the deduction under § 73 para. 3 the payer

This property is applied in the context of their economic activities for other

purpose than that taken into account in the application of the original deduction.



(2) the use for other purposes shall mean cases where the payer has applied

the original deduction in



and) full and, subsequently, the assets be used for the purposes for which it has

the right to deduct in the abridged or does not have the right to deduct,

or



(b) the amount of the abridged and subsequently) that the assets be used for the purposes for which

It does not have the right to deduct, or for the purposes for which it is entitled to

deduct in full.



(3) the original deduction taken for buildings and units that are not

fixed assets shall be subject to the settlement after expiry of the period referred to in

§ 73 para. 3 if they are satisfied the other conditions referred to in paragraph 1.



(4) the amount of the settlement deductions will be calculated as the difference between the amount of

the right to deduct the tax at the time of the use of the asset and the amount of the original

claimed deduction. If the calculated amount of the settlement deductions

in the affirmative, the payer is entitled to settle, if negative, the payer is

obliged to settle.



(5) the compensation deduction shall be indicated in the payer's tax return for the tax

the period in which the business assets were used, and in which there

constituting an obligation or option to make this settlement.



The adjustment of deductions



§ 78



the title launched



(1) the original deduction taken for acquired fixed assets

is subject to adjustment, if in one of the calendar years following the

the year in which the deduction was applied, there is a change in the scope of

the use of such property for the purposes of entitlement to a deduction

the tax. Similarly, in the case when the payer when the acquisition

fixed assets did not have the right to deduct, since the property

It was originally intended to be used in the context of the economic activities of the payer for

purposes that do not constitute a right to deduct.



(2) changes in the scope of application of the fixed assets shall be assessed separately

for each calendar year within the period for adjustment of deductions, and in

a comparison of the facts that the payer into account when applying the

the original deduction or the acquisition of the asset, if entitled to

the deduction didn't.



(3) the period for adjustment of deductions is 5 years old and begins to run calendar

the year in which the fixed asset is acquired. In the case of buildings,

units and their technical evaluation of ^ 73) and in the case of land, the

the period for adjustment of deductions be extended to 10 years.



(4) by changing the scope of the use of fixed assets for the purposes of that


rise to the right to deduct means cases where the payer



and the original deduction) in full and then this property

be used for the purposes for which it has the right to deduct partial

or does not have the right to deduct,



(b) the original deduction) in partial amounts and then this

assets be used for the purposes for which it does not have the right to deduct, or

for the purposes for which it has the right to deduct in full,



(c)) had the right to deduct, and subsequently that the assets used for

the purposes for which it has the right to deduct in full or partial

the amount, or



(d)) of the original partial tax deduction and a difference between the

factors or coefficients both pro rata settlement.



(5) for the purposes of the adjustment of deductions, the technical evaluation of ^ 73) considers

a separate fixed asset.



(6) the adjustment of deductions of the payer shall be indicated in the tax return for the last

the tax period of the calendar year in which it arose from the fact

establishing an obligation or option to perform this adjustment.



§ 78a



(1) the amount of the adjustment of deductions for the calendar year shall be calculated

equal to one-fifth or one-tenth in the case of buildings,

units and their technical evaluation of ^ 73) and in the case of land, from the

the product of the



and the amount of the input tax) for the related asset and



(b)) the difference between the indication of the right of deduction for the calendar year,

in which the adjustment of deductions, and indicator of the right to deduct

tax



1. the calendar year in which the original deduction or



2. for the calendar year in which the asset is acquired, if the person entitled

to deduct had not.



(2) indication of the right of deduction is



and 0%) if the payer does not have the right to deduct,



(b)) 100%, if the payer has the right to deduct in full, or



(c) the relative coefficient) or settlement coefficient, if the payer has a right to

a tax deduction only in part, or the product of both coefficients,

If there is overlapping of the right to deduct pro rata pursuant to section 75 and

the right of deduction in the amount of the abridged pursuant to § 76.



(3) the adjustment of deductions shall be made only in the case that the difference between the

indicators of the right to deduct is greater than 10 percentage points.

If the calculated amount of the adjustment of deductions is positive, the payer is entitled to

Edit, if negative, the payer is required to do.



(4) when calculating the amount of the adjustment of deductions for fixed assets

that the payer took as a taxable person before the date of registration,

proceed by analogy with paragraph 1 with the fact that instead of a pointer

the right to deduct to the calendar year in which the original deduction

submitted or asset is acquired, the pointer to the right to deduct

taxes to the calendar year in which the registration has occurred.



(5) if the payer uses the asset for the changed purposes pursuant to § 78 para. 4

(a). a) to (c)) for only part of the calendar year, taking into account,

This fact, in the amount of the adjustment of deductions, calculated in accordance with paragraph 1

or 4.



§ 78b



(1) for the adjustment of deductions for long-term assets developed

the activities shall apply mutatis mutandis the provisions of § 78 and 78a, saying that the time limit for

an adjustment of the deduction starts to run the calendar year in which the asset was

inducted into the State that is eligible to use.



(2) fixed assets created by own activities, whose indication

in a State that is eligible to use an to carry out the transactions referred to in section 13 of the

paragraph. 4 (b). (b)), the amount of input tax to calculate the adjustment of the deduction of

tax determined in accordance with § 36 odst. 6 (a). and for other long-term.)

assets created its own activities, the amount of the input tax for the

calculation of the adjustment of deductions determined as the sum of the input tax for

each received taxable transactions, which became part of

This asset.



§ 78c



(1) the provisions of § 78-78b shall apply mutatis mutandis for the adjustment of deductions for



and the assets acquired on the basis of) a decision on the privatization under the Act

the conditions governing the transfer of assets to other persons,



(b) assets acquired in the acquisition) of the business establishment,



(c)) of property that is part of the assets of the previous in the transformation of business

the Corporation,



(d)) of property that the payer has acquired as the heir to pursue continuing

of economic activities.



(2) the period for adjustment of deductions referred to in paragraph 1 shall not suspend.



§ 78d



(1) If fixed assets within the period for adjustment of deductions to

the implementation of performance of delivery of goods or services, the

Similarly, the provisions of § 78-78c with the fact that the adjustment of deductions shall be made

in one lump sum.



(2) the amount of the one-time adjustments of deductions for the calendar year in which the

There was a realisation of the transactions referred to in paragraph 1 shall be determined by multiplying the

the amount calculated under section 78a. 1 or 4 and the number of years remaining until the

the end of the period for adjustment of deductions. To the number of years included also

year in which the deduction adjustment is performed. The pointer of the right to

the deduction is 0%, if the performance of exempt without repayment

tax deduction, or 100% if it is taxable.



(3) the Adjustment of deductions is also subject to the deduction that the payer in

fixed assets in the same calendar year in which the

made in accordance with paragraph 1.



(4) if the payer within the period for adjustment of deductions adds, converts or

provide fixed assets, for which he was entitled to enforce the original

the right to deduct pro rata, as for the supply of goods or

the supply of services within the framework of the implementation of its economic activities

also in the case of part of the assets originally intended for use for the

purposes unrelated to his economic activities.



The right to deduct during the registration and unregistration



§ 79



the title launched



(1) a taxable person shall be entitled to a tax deduction for the adopted

taxable supply acquired in a period of 12 consecutive months

before the date, when it became the payer, if this performance is to this day

part of its assets.



(2) the right of deduction provided for in paragraph 1 shall apply to the manner in

the extent and under the conditions laid down in § 72 up to 78d. To calculate the amount

the right to deduct fixed assets shall apply mutatis mutandis to section

78d paragraph 1. 2.



(3) the right to deduct provided for in paragraphs 1 and 2 may be applied for

the tax year in which falls the day when the taxable person has become

the payer.



Section 79a



(1) when you cancel a registration the payer is required to reduce the claim to the

a tax deduction for the property, which is on the date of cancellation of the registration of

commercial property and filed a claim for deduction or its

part.



(2) the amount of the reduction of the right of deduction for assets in

charges for taxable transactions, that is to the day preceding the date of cancellation

registration did not materialize, and the inventory is determined in the amount of the deduction

the tax. For the calculation of the amount to the right to deduct tax at the fixed

assets shall apply mutatis mutandis to section 78d paragraph. 2.



(3) the provisions of paragraph 1 shall apply mutatis mutandis for the



and the assets acquired on the basis of) a decision on the privatization under the Act

the conditions governing the transfer of assets to other persons,



(b) assets acquired in the acquisition) of the business establishment,



(c)) of property that is part of the assets of the previous in the transformation of business

the Corporation,



(d)) of property that the payer has acquired as the heir to pursue continuing

of economic activities.



(4) the payer is required to reduce the deductions under paragraphs 1 to

3 for the last tax period of the registration.



§ 2



The heir, who does not continue in the pursuit of economic activities after

the death of payer, shall on the day preceding the day of transfer tax

obligations of the deceased to reduce claim a tax deduction for

the property, which has been trading on that date the property of the payer and for which

the payer filed a claim for a tax deduction, or part of it.



§ 79c



When you cancel a registration obligation does not arise to reduce the claim to the

a tax deduction for the property, which is on the date of cancellation of the registration of

commercial property and on which the application of the right to deduct or

part of it, and it



and when you cancel a business Corporation) without going into liquidation,



(b)) in the case where a natural person who is the payer, it stops

business activities so that all his business assets inserted into the

legal person who directly in the activity continues and of which it is

only the founder,



(c)) when you cancel the registration of a legal person,



1. that was the payer,



2. which was founded by a single natural person and



3. in the action continues this natural person as an entrepreneur,



(d)) when you merge, merging or splitting of the State enterprise, if the

the payer,



(e)) the conversion of a person who was not founded or established for the purpose of

business is the payer, or



(f)) when you cancel a group registration and termination of membership of a group member.



Part 11



Tax refund and sale of the goods at the prices without taxes



§ 80



Tax refund to persons enjoying privileges and immunities



(1) for the purposes of this Act, a person enjoying privileges and immunities under


contracts that are part of the Czech legal order ^ 55) (hereinafter referred to as "the person

enjoying privileges and immunities ") shall mean:



and) diplomatic mission and consular post, with the exception of consular offices

led by honorárními consular officials (hereinafter referred to as "consular

the authority) accredited for the Czech Republic as the authorities of foreign States,



(b)) Special Mission,



(c)) Prosecutor's Office of the international organization,



(d) a member of the diplomatic mission) ^ 56) consular office ^ 57), based in

territory of the country, with the exception of a member of the professional staff and private business

the person who is accredited for the Czech Republic and does not have a place of residence in the

the territory of the



an official of the Prosecutor's Office of the international organization) that does not have a place

stay at home and not a citizen of the United States, if it is

permanently assigned to the performance of their official functions in the territory of the country, and the State

a national of a foreign State that is a member of a special mission accredited to

The Czech Republic and who has no place of residence in the territory of the



(f) member of the family) the persons referred to in subparagraphs (d) and (e))) if it lives in the

together, running the household on the territory of the Czech Republic, reached the age of

for 15 years, is not a citizen of the United Kingdom and is registered

The Ministry of Foreign Affairs; managing the household together for

the purposes of this Act, a community of individuals, which, together

permanently living together and sharing the cost of the her needs,



g) body of the European Union.



(2) a person entitled to the privileges and immunities referred to in paragraph 1 is back

tax paid, if the price of a taxable transaction, including tax paid

one seller in one calendar day referred to single

tax document is greater than 4 000 €, excluding the acquisition of fuel

materials for personal automobile, telecommunications services or services

related to the collection and removal of municipal waste, with the collection of electricity,

water, gas, fuel oil for heat production. Tax paid in prizes

goods and services (hereinafter referred to as "tax paid") returns:



and) person referred to in paragraph 1 (a). and), which has its registered office in the territory of the country, and

the person referred to in paragraph 1 (b). (d)) and members of her family by

paragraph 1 (b). (f)) on the basis of the principle of reciprocity, a maximum in the

the extent to which the tax is returned to the Czech person enjoying privileges and immunities in the

foreign State



(b)) to a person referred to in paragraph 1 (b). and), which has its registered office in the territory of the country, but

the sending State does not apply the tax as part of the price of goods and services,

a maximum amount of Eur 3 000 000 for the calendar year, with the exception of taxes

paid the price of passenger cars, and the price of goods and services provided by the

in connection with the acquisition, construction, renovation or maintenance

immovable property situated in the territory of a member of a diplomatic mission

or consular office referred to in paragraph 1 (b). (d)), up to a maximum

above 100 000 € per calendar year, with the exception of the tax paid in the price

passenger cars, and the members of his family referred to in paragraph 1 (b). (f)),

a maximum amount of $ 100 000 per calendar year, with the exception of taxes

paid the price of passenger cars,



c) to a person referred to in paragraph 1 (b). and), which is accredited for

The Czech Republic, but has its registered office outside the territory of the country, up to a maximum

250 000 CZK per calendar year



(d)) to a person referred to in paragraph 1 (b). (d)), which is accredited for

The Czech Republic, but it has a place of residence outside the territory of the country, up to a maximum

above $ 10,000 per calendar year



e) to a person referred to in paragraph 1 (b). (b)), and (c)), up to a maximum amount of 500 000

Per calendar year, with the exception of the tax paid in the price of personal

car and the price of goods and services provided in connection with

the acquisition, construction, renovation or maintenance of immovable property

situated in the territory of the country, unless otherwise provided in an international treaty,



(f)) to a person referred to in paragraph 1 (b). (e)), up to a maximum 100 000 CZK

the calendar year, except for the tax paid in the price of passenger cars,

unless an international treaty, and members of her family

referred to in paragraph 1 (b). (f)), up to a maximum 100 000 CZK

the calendar year, except for the tax paid in the price of passenger cars,

unless an international agreement provides otherwise.



(3) entitlement to the refund shall be applied to administration



and) tax return to claim a tax refund for persons

referred to in paragraph 1 (b). a) to (f)), that this VAT return cannot be filed

electronically, or



(b)), the application for a refund to the person referred to in paragraph 1 (b). (g)).



(4) the Ministry of Foreign Affairs confirms compliance with the principle of reciprocity

and his personal, material and value range in annex a completed tax

Returns, and this annex forms an integral part of the tax

a confession.



(5) the ability to claim a refund of the paid taxes arises to a person

enjoying the privileges and immunities referred to in paragraph 1, the first in the tax

the period when the chargeable event occurs. Entitled to a tax refund

This person expires March 31. January 1 of the calendar year,

following the calendar year in which it was held taxable

the performance. A person enjoying privileges and immunities referred to in paragraph 1 (b). and)

to c), and (g)) is entitled to reclaim taxes paid for purchased goods and

the service, on condition that the purchased goods and services used exclusively for the

its official use. A person enjoying privileges and immunities referred to in paragraph

1 (b). d) to (f)) is entitled to reclaim taxes paid for purchased goods

and services under the condition that the purchased goods and services used exclusively for the

own use and consumption.



(6) the entitlement to the refund shall carry a copy of the technical card

the acquisition of a passenger car and proof that the payer is undertaking the

taxable supply upon request of the person referred to in paragraph 1 shall be obliged to

expose with these necessities:



and the business name or the name), in addition to the name of the Bill-to customer and that

chargeable event takes place,



(b) the tax payer identification number), which carries out taxable

the performance,



(c)) name of the person for whom the taxable transaction is carried out,



(d)) and the subject range of taxable transactions,



(e) the registration number of the document)



(f) the date of the chargeable event),



g) tax rate and the tax base,



h) the amount of tax referred to in a manner in accordance with § 37 para. 1,



I) price including all taxes.



(7) The maximum amount of tax that is returned to the person entitled to the privileges and

immunities, it counts toward the tax that would have been calculated, if the performance of the

provided for this person was not exempt from tax pursuant to § 68 para. 9.



(8) a person enjoying privileges and immunities referred to in paragraph 1 is for the purposes of

tax refund tax subject.



(9) the tax period for the persons enjoying privileges and immunities referred to in

paragraph 1 (b). a) to (c)), and (g)), calendar month, and for the beneficiaries of the

the privileges and immunities referred to in paragraph 1 (b). d) to (f)) calendar

quarter. Tax return or request for reimbursement shall be submitted

one for the tax period, and this first day of the following

the reporting period and not later than 31 December 2006. January following the year in

serving the tax return or a request for a refund.



(10) for the purposes of the refund lodged a tax return or a request for

refund a person enjoying privileges and immunities, as follows:



and) diplomatic mission, consular post, special mission and serves tax

tax return locally competent according to their head office in the territory of the



(b)) a member of a diplomatic mission, consular post, special mission and established

in the territory of the country, including members of their families, the tax return

the locally competent tax administrator of the persons referred to in point (a)

and)



(c) a body of the European Union) with its registered office in the territory of the country making the request for a refund

the locally competent tax administrators of the tax in accordance with its registered office in the territory of the country;

If this person is not established in the territory of the country, an application for refund

through the General Tax Directorate, and the tax administrator is

the locally competent tax authority for the city of Prague,



(d)) Prosecutor's Office of the international organization referred to in paragraph 1 (b). (c))

given the tax tax return locally competent according to its

Head Office in the territory of the



an official of the Prosecutor's Office) international organizations referred to in paragraph 1

(a). (e)), including members of his family served the tax return tax

the locally competent according to their place of residence in the Czech Republic,



(f)), the diplomatic mission or consular post referred to in paragraph 2 (a). (c)),

including its members referred to in paragraph 2 (a). (d)), the tax return

The tax authority for the city of Prague.



(11) a person enjoying privileges and immunities referred to in paragraph 1 shall return the

tax paid within 30 days from the day following the assessment. The tax is

Returns the amount to the nearest whole Crown.



(12) a person enjoying privileges and immunities referred to in paragraph 1, which

claim for tax refund for goods under this provision shall not

When you export the goods make a claim for a tax refund to foreign natural

persons under section 84.



(13) the scope of the privileges relating to the acquisition of cars in

the country, which have been returned to duty, and to the acquisition of passenger cars

other Member States which are exempt, including the quantitative limits


for passenger cars and the amount of time that should not be a personal

cars leased, lent, pledged, stolen or destroyed, the

governed by the principle of reciprocity and according to a maximum extent, in

What is granted to Czech person enjoying privileges and immunities in the foreign State.

The condition for entitlement to a refund upon acquisition of personal

cars in this country, or from another Member State's allocation

diplomatic license plates under the law governing the

registration of vehicles.



(14) in the case where the principle of reciprocity cannot be applied, shall be determined

the quantitative limits and the time for a person enjoying privileges and immunities under

paragraph 1, for which the passenger car was acquired in the territory of the

tax or buying a car from another Member

the State is exempt as follows:



and) the person referred to in paragraph 1 (b). a) to (c)) can get in this country with

entitled to a tax refund or buy from another Member State with entitlement

exemption personal cars in reasonable numbers to

the size of the Office,



(b)) a person referred to in paragraph 1 (b). (d)) can get in this country with

entitled to a tax refund or buy from another Member State with entitlement

the exemption in the amount of:



1. the Nuncio, or Ambassador, head of Mission in the equivalent rank 2

passenger cars plus 1 passenger car in case it is accompanied by

Member of the families registered Ministry of Foreign Affairs,



2. diplomatic staff and consular officer 1 passenger car plus 1

in the case of a passenger car that is accompanied by a family member

registered by the Ministry of Foreign Affairs,



3. the administrative and technical staff of the consular employee 1

automobile,



(c)) the person referred to in paragraph 1 (b). (e)) can get in this country with

entitled to a tax refund or buy from another Member State with entitlement

the exemption for passenger cars in the quantities specified in point (a)

(b)), if an international agreement provides otherwise,



(d) the tax returns for) acquired the car in your own country or is

the acquisition of a car from another Member State are exempted from the

the tax, provided that the



1. diplomatic license plate will be allocated according to the legal

rules relating to the registration of vehicles and



2. for a period of 24 months from the date of registration of the car will not

hired out, lent, stopped, stolen, destroyed or disposed of in accordance with

the legal rules relating to the registration of vehicles,



e) if violation occurs when the conditions laid down in point (d)), the person

enjoying privileges and immunities



1. when a refund of the tax return the amount unduly paid tax,

or



2. when the tax exemption file a tax return, that this VAT return

You cannot submit electronically, within 25 days of the date when such infringement

There,



f) if the person referred to in paragraph 1 (b). d) or (e)) follows the

points (e)), the amount of any sum received unduly or the amount of tax

the proportional part of the tax attributable to the remaining period of the 24-month period,



g) If a person referred to in paragraph 1 (b). (d)) or e) terminates prematurely

your business stay in the territory of the country, the procedure referred to in point (e)), with the

tax amount corresponds to an aliquot part of the tax attributable to the remaining period of

24-month period,



h) if the person referred to in paragraph 1 (b). (d)) or e) terminates its

business stay in the national territory within 6 months from the date of allocation of the diplomatic

registration of such vehicle, the procedure referred to in point (e))

the fact that the amount unduly paid amounts or the amount of tax is equivalent to the entire

Dani,



even) the person referred to in paragraph 1 (b). d) or (e)) may not follow

letters e) to (g)), provided that the passenger car converts to another person

enjoying privileges and immunities.



§ 81



Remission of tax under the foreign assistance



(1) If an international agreement, which is part of the Czech legal order,

contains the provision that foreign assistance is non-repayable shall be exempt from

taxes or from funds of foreign aid must not be paid for by tax, has

the person who paid such tax are entitled to a refund of the tax on the

the basis of the application. The tax is not refundable for the programmes and projects financed from the

resources of the European Union with the exception of programmes of pre-accession aid.



(2) entitlement to the refund is also the person who paid such tax

and that requests a refund of the tax paid on the funds of non-repayable

foreign aid or from funds from the resources of the European Union

provided in support of research and development projects ^ 59a), pursuant to the

the rules cannot be resource provider of these resources

on the payment of taxes.



(3) a person applying for a refund (hereinafter called the "applicant") must in

applications for refund indicate the business name or name, an addendum to the

the name and address of the place of stay, where appropriate, tax identification number, or

social security number, or other identifying number. Application for refund

the applicant served locally competent tax authority, with the exception of

foreign person who submits an application to the tax authority for the city of

Threshold.



(4) the request for a refund must be accompanied by the



and) tax documents or documents for the sale of goods or the provision of

services that were exposed by the payer,



(b) proof of payment of taxes),



(c) the proof of origin) of funds and that the purchased

goods or service provided is part of a program of non-repayable

foreign aid, which will issue the Ministry of finance or a person

The Ministry of finance to issue such an acknowledgement.



(5) on the proof of the sale of goods or services is the payer,

carries out taxable sales, shall state the



and) trade name or name, in addition to the name and registered office of the Bill which

chargeable event takes place,



(b) the tax payer identification number), which carries out taxable

the performance,



(c)) the trade name or name and address or place of residence of the person for

which the chargeable event is conducted,



(d)) and the subject range of taxable transactions,



(e) the registration number of the tax document),



(f) the date of the chargeable event),



g) tax rate and the tax base,



h) the amount of tax referred to in a manner in accordance with § 37 para. 1,



I) price including all taxes.



(6) the right to a refund to the person of another Member State or

a foreign person, that can be an applicant for a tax refund if tax

a purchased item or service provided under the foreign assistance

pay. Entitled to a refund of the tax payer who has the benefit of the people of

another Member State, or a foreign person has carried out taxable

filling and applied the tax to the output, if these persons to apply for a refund

the tax. In this case, does not include a request for a refund, proof of

tax payment, but must be in the application for refund of tax by a person from another

Member State, or a foreign person confirmed that these persons

to apply for a refund. This confirmation of such persons shall be entitled to

the refund shall be lost.



(7) an applicant who is the payer, is for the purposes of the refund of tax

entity.



(8) the right to a refund may be claimed no later than 15 months from the end

the calendar month in which the chargeable event occurs. If

is not eligible for refund filed within this period, the claim shall be extinguished.



(9) If a submitted application is incomplete, or if you have doubts about the

the accuracy, truthfulness or conclusiveness of the applications submitted, the tax is

does not return until the defects are not deleted and the doubts regarding the submitted

request. A person who is entitled to a tax refund, tax return no later than

within 30 days from the day following the date of the application or after the date of

remove the defects of the request. Tax returns in the amount rounded to whole

of the Crown.



(10) if the taxpayer's claim for the refund referred to in paragraphs 1

through 9, does not exercise the right to deduct under this Act.



§ 82



Remission of tax payers in other Member States



(1) of the Bill which has its registered office or place of business in the territory of the country shall be entitled to

refund of input supplies with place of performance in another Member State,

in which the refund period had its registered office or place of business,

According to the rules laid down in that other Member State. If the payer

It received taxable supply for carrying out the transactions referred to in section

72 para. 6, is entitled to a partial refund.



(2) condition for a refund of the tax in another Member State is making the application

for refund through the electronic portal managed

General financial Directorate. Permission to access the electronic

the portal shall allocate to the locally competent tax administrator within 15 days from the date of receipt of the

the allocation request permission to access the format and structure of the submitted

published by the financial headquarters and signed by a recognized

electronic signature or with a verified identity that way,

You can log on to the mailbox.



(3) an application for refund shall be filed not later than 30 June 2005. September calendar

the year following the refund period. If the request for

the refund applies to the refund period falling within the year 2009,

It is served by no later than 31 December 2006. March 2011. Acceptance of the application for refund


the applicant shall be immediately confirmed through electronic

the portal.



(4) If, after submission of the application for refund of taxes there is a change in the amount of

the coefficient referred to in § 72 para. 6, will carry out the repair bill-tax amounts,

You asked or that have already been returned. Will repair the payer in

applications for refund submitted in the calendar year following the

the refund period or if in this calendar year

the application for refund, shall submit the fix in a separate statement

through the electronic portal.



(5) the request for refund will not be transferred to another Member State, if

the applicant in the refund period were only fulfilling a franchise

from the tax without the right to deduct, or by a taxable person has been

According to § 6 paragraph 1. 1 a or was a non-taxable person. The notice of

non-refund requests will be communicated through

the electronic portal.



(6) at the moment of delivery, in the cases referred to in paragraphs 1 to 5 shall mean

a moment to send a notification in the form of a data message on an electronic

the address indicated in the application for refund through electronic

the portal.



Remission of tax within the territory of the persons registered for VAT in another Member

State



section 82a



(1) the right to a refund of input supplies with place of performance on the territory of the country

has a taxable person registered for VAT in another

Member State, if during the refund period



and not the seat or place of business) in the territory of the country, and



(b) the supply of goods or not) the supply of services with a place of performance in the

territory of the country, with the exception of



1. the transactions exempted pursuant to § 51, 66, 68 or 69,



2. the supply of goods or services, for which he was required to admit

tax a person that has been granted these transactions,



3. transactions referred to in section 17, which took place as the Middle person, or



4. provision of the services to which the special regime has used the one-stop

space.



(2) entitlement to tax refund may be applied under similar conditions, for

where the payer is entitled to a tax deduction in the territory of the country. If the person

registered for VAT in another Member State has the right to deduct in the

proportionally, is entitled to a refund only in this proportion.



(3) entitlement to the refund shall not apply to the tax amounts that were

applied



a) in contravention of this Act,



b) for transactions which are exempt pursuant to section 19, section 64 or 66

paragraph. 2 (a). (b)).



(4) condition for a refund of the tax in the territory of the country is to request a refund

taxes through the electronic portal in another Member State, in

where the taxable person registered head office or place of business.



(5) an application for refund must include



and) tax identification number for the purposes of value added tax

the applicant,



(b)) or the name of a commercial company, registered office, place of residence of the applicant,



(c) the trade name or name), registered office, place of residence, if the representative is

appointed,



d) e-mail address,



(e) a description of the economic activities of the applicant), for which the goods were acquired or

the service received, using harmonised codes,



f) refund period to which the application for refund applies,



g) Declaration by the applicant stating that he has fulfilled the condition set out in paragraph

1 (b). (b)),



h) account details, including IBAN, BIC codes, the name of the owner of the account and currency

account,



I) for each tax receipt or tax document upon import, these

details:



1. tax identification number of payer who has carried out the taxable

the performance, unless the importation of the goods,



2. the trade name or name, in addition to the name and registered office of the Bill which

carried out taxable transactions,



3. the registration number of the tax document



4. the date of the chargeable event,



5. the tax base and the amount of tax in the Czech currency,



6. the total amount of the claim for refund of the tax in the Czech currency,



7. the coefficient for the calculation of the right to deduct partial

expressed as a percentage,



8. kind of acquired goods or services received, broken down according to the codes

referred to in paragraph 6.



(6) the request for a refund must be the kind of goods or services described

in accordance with the following codes:



1 hydrocarbon fuel



2 the hiring of means of transport,



3 expenses relating to the means of transport (other than the goods and services

listed under codes 1 and 2),



4 tolls and road fees,



5 travel expenses, such as taxi fares, fare in the public

transport,



6 accommodation,



7 foods, drinks, and food services,



8 admissions to fairs and exhibitions,



9 expenditure on luxuries, amusements or entertainment,



10 other.



(7) the application for refund, the applicant must



and fill in the Czech language), even in the case of request additional

data,



(b)) demonstrate electronic copy of the tax receipt or tax document

When importing the goods, if the taxable amount exceeds 250 € amount equivalent

for hydrocarbon fuels or the equivalent of the amount of EUR 1 000 for other

types of acquired the goods or received the services.



(8) the refund period, for which you can submit a request for a refund,

is less than one calendar year and not less than three calendar months,

where applicable, the period of less than three months, in the case of the rest of the calendar

of the year. The amount of tax referred to in the application for a refund shall not be less than

It is the equivalent of the amount



400 EUR) periods of less than one calendar year but not less than

three months, or



(b)) EUR 50 per period of one calendar year or period of less than

for three months, in the case of the rest of the calendar year.



(9) for the purposes of this provision, for the conversion of the amount of the tax in EUR

the Czech currency foreign exchange market the rate announced by the Czech national

by the Bank on the first working day of the month of January of the year for which the application for

the refund is made. Calculated amount shall be rounded to the nearest Crown

down.



(10) the request for reimbursement shall be submitted not later than 30 June 2005. September

the calendar year following the refund period, otherwise entitlement

ceases to exist. If an application for a refund of the tax refers to the refund period

falling within the year 2009, at the latest by 31 December 2005. March 2011,

otherwise, the claim shall be extinguished. Application for refund shall be considered to have been filed only

If the applicant has all the information required in accordance with paragraph 5.



(11) the right to a refund can be applied at the earliest period of repayment

the tax, which received taxable supply took place or in which the

remuneration has been received, and that to date, whichever occurs first, if this

payment to the payer was obliged to admit the tax, or in which the

assessed tax on importation of goods. Application for refund may contain

also the tax that was not included in the previous applications for

tax refund, but only tax that applies to transactions carried out in the

the calendar year to which the application for refund

applies.



(12) If, after submission of the application for refund of taxes there is a change in the amount of

the coefficient for the calculation of the right of deduction, a performs a partial

person registered for VAT in another Member State, the amount of taxation about the fix

you requested or that have already been returned. Repair performs in the request for

tax refund submitted in the calendar year following after the period

for the refund, or if in this calendar year of the request for the

the absence of the tax, shall submit the fix in a separate statement, through the

the electronic portal. If you filed a separate statement, the administrator

take into account the tax to apply this and proceed as with the request for

tax refund.



(1) a taxable person which has no registered office or establishment in the national territory,

is the payer, and at the same time in another Member State uses a special mode

one stop shop, you cannot claim a tax refund on the

of input supplies with place of performance on the territory of the country relating to the

the provision of selected services, to which the special regime shall apply one

administrative space; This person can apply to the following transactions shall be entitled to

deduction of tax under this Act.



section 82b



(1) in proceedings in respect of a tax refund the taxable person registered in another

the Member State shall be treated in accordance with the tax code, unless provided

This act otherwise.



(2) the tax administrator for the refund to a person registered for VAT in another

Member State's Financial authority for the city of Prague.



(3) the tax authority may do all acts against the applicant electronically.

Notification, challenges and decisions on tax refund to a person registered to

tax in another Member State is delivered to an e-mail address

referred to in the application for a refund. Delivery for the purposes of this

the provisions of the means of dispatch of a data message to the specified e-mail

the address.



(4) the tax administrator shall without delay inform the applicant of the date of receipt of the request for

tax refund.



(5) the tax administrator may, within 4 months from the date of receipt of the request for repayment

tax request additional information from the applicant, the competent authority of the

another Member State or of another person. Additional information must be

tax administrators provided within 1 month from the date of receipt of the request to supplement the

of the data. If the tax has doubts about the accuracy of a particular

the claim, is entitled to request additional information in the form of the submission of the


the original or copy of the relevant tax document, in this case, the

do not apply the amount referred to in paragraph 82a para. 7 (b). (b)).



(6) the decision to refund the tax administrator shall deliver to the applicant within 4 months

from the date of receipt of the request for refund. In the case that the tax administrator's

requests the additional information referred to in paragraph 5 shall be forwarded to the tax administrator

decision within 2 months from the date of receipt of the additional information. If

the tax does not receive the requested additional information, a challenge deliver to the applicant

its decision within 2 months from the date when the additional data should be

sent to you. The deadline for a decision on the request for refund or

Part request additional data, however, in the Outbox before

in 6 months from the date of receipt of the request for refund, tax administrator

However, the maximum is 8 months.



(7) the decision by which applications for refund is not completely satisfied, you must

be justified. Against such a decision can be appealed.



(8) If a dispute arises as a result of the decision on the tax refund vratitelný

overpayment, return it to the tax authorities to the applicant within 10 working days from the

expiry of the period referred to in paragraph 6, to the account specified in the application for

tax refund. Vratitelný the excess returns in the home country or in another

Member State. If the overpayment is vratitelný returned to the account that is

conducted in another Member State, transfer fees vratitelného

overpayment to the detriment of the applicant. The date of transfer for non-cash transfers

carried out from your account is the day the accomplished debited

funds from the account of the tax.



(9) the time limit is not complied with for the transfer of overpayment by vratitelného

paragraph 8, the tax for the period of delay shall pay the applicant interest under

the tax code. The tax administrator shall send to the attributed interest in the account referred to in

applications for refund. The applicant shall not be entitled to interest, if

did not submit additional information within the time limit referred to in paragraph 5, or until the

has not submitted the documents to be supplied pursuant to § 82 para. 7

(a). (b)).



(10) in the event that a refund has been obtained in a fraudulent or other

in an unauthorized manner, the applicant is obliged to return unduly paid

the amount and pay interest on the amount unduly paid. Interest is calculated in

as if it were a delay in payment of the tax is calculated for the entire

time of payment of the recovery. Entitled to a refund of the amount

rendered wrongly or in the wrong amount expires 3 years after the

the day for which it is paid.



(11) the obligation to return unduly paid amount and pay the interest

pursuant to paragraph 9 of the tax administrator shall issue a decision, which at the same time

the original decision to cancel, refund or change in the scope of

the corresponding amount of the illegally granted sum. Unless specified

otherwise, the amount unduly paid as tax under this

the law.



section 83



Refunds for foreign taxable persons



(1) the right to a refund for the chargeable event with place of performance on the

the country received foreign taxable person that does not have

establishment in the territory of the European Union, can assert this person, if in the

the period for which he has applied for a refund, in the territory of the country does not take place other than

the following transactions:



and) imports of goods



(b) exempt transactions) without the right to deduct,



c) performance pursuant to § 69,



(d)), in which the transactions are obliged to admit the tax payer or identified

a person, for which it is provided, or



(e)), to which the special regime of one

administrative space.



(2) The tax refund related to the provision of selected services on

that was a special one-stop scheme shall not apply

paragraph 3, 10, and 11.



(3) tax returns on the basis of the principle of reciprocity. The principle of reciprocity

means that the State in which the registered office of the foreign person, no tax

value added tax or similar general tax on consumption, or if

such a tax is selected, it is to a taxable person established in the territory of the country in

the amount of the selected tax returned. Entitled to a tax refund can be a foreign

the person applied for goods and services under similar conditions under which a

payer claim a tax deduction.



(4) entitlement to a refund of the tax it applies a foreign person submitting an application for

refund of the tax to the Tax Office for the city of Prague in the form

prescribed by the Ministry of finance, saying that such a request may be made

electronically.



(5) the application shall a foreign person



and fill in the Czech language),



(b)) to demonstrate the tax documents that have been exposed to the payer,



(c)), that the applicant demonstrate confirmation is a person registered for VAT

value added or other similar tax in a third country, which issues a

the competent authority to manage taxes in a country where a foreign person

registered, this certificate must not be older than 1 year since its release,



d) substantiate a written statement that during the period for which a refund is sought

taxes, fulfilled the conditions laid down in paragraph 1.



(6) a foreign person is for purposes of refund tax subject.



(7) the period for claiming a tax refund must include at least three

consecutive calendar months in a calendar year, but not more than one

calendar year. The period for claiming tax refunds may be shorter than

three months only in the case that this is the remaining period of the calendar

of the year. Application for refund of tax for the residual period of the calendar year may

also include purchases of goods or services, or imports of goods

were not included in previous requests, but the

of the calendar year. The request must not include a refund of the tax, which is

refers to the previous calendar years. Application for refund for

the calendar year can be submitted no later than 30 June 2005. June

the following calendar year, otherwise the claim shall cease to exist.



(8) If a submitted application is incomplete or arising from doubts about the

the accuracy, truthfulness or conclusiveness of the applications submitted, the tax is

does not return until the defects and doubts are not deleted.



(9) a foreign person that qualify for a tax refund, tax returns

not later than 6 months from the day following the date of submission of the application, or

After the date of the removal of defects in the application. Tax returns in the amount rounded to

the whole of the Crown. The tax returns the authorised amount to the account referred to in

applications for refund. The approved amount will be refunded in the country or in

any other State. If it is approved, the amount returned in any

another State, transfer fees approved amount shall be charged to foreign

to the person.



(10) the tax shall be refunded if the amount of the tax shall be



and at least 7 000 CZK) for a period of less than one calendar year but not

less than 3 months, or



(b)) at least 1 000 CZK for a period of one calendar year or period

less than 3 months, if the rest of the calendar year.



(11) the kinds of goods and services for which you cannot tax return are:



a) ' goods and services for personal consumption,



(b)) the travel costs, accommodation and catering for foreign

of the person,



c) goods and services associated with the representation of foreign persons,



d) telephone charges,



e) taxi service,



f) fuel.



§ 84



The remission of tax on natural persons, from third countries for the export of the goods



(1) the right to a refund for the tax paid in the price of goods purchased in the Czech Republic

the person who may apply



and does not have a place of residence) in the territory of the European Union and the place of residence in the

a third country is recorded in the passport or other identity documents,

the Czech Republic recognizes as valid,



(b)) does not take place within the territory of economic activity (hereinafter referred to as "foreign

a natural person ").



(2) foreign natural person may claim the tax refund if



and) a purchased item does not have a commercial character,



(b) the purchase of goods, of which the) price including tax paid to one

the seller in one calendar day is higher than 2 000 CZK



c) purchased items referred to in subparagraph (b)) in the travel trade.



(3) the seller shall, at the request of foreign natural persons

proof of sale of the goods in 2 copies with the first

the VAT REFUND shall be marked "" and on the other, the indication "COPY"; proof of sale of goods

must also include the following information:



and) trade name or name, in addition to the name and registered office of the Bill which

chargeable event takes place,



(b) the tax payer identification number), which carries out taxable

the performance,



(c)) and the subject range of taxable transactions,



(d) the registration number of the document)



(e)) the date of the chargeable event,



f) tax rate and the tax base,



g) amount of tax referred to in a manner in accordance with § 37 para. 1,



(h) the amount of the price including tax) total,



I) name and place of residence of the foreign natural person that this item

to export.



(4) there is no right to a refund for the following types of goods:



a) hydrocarbon fuels and lubricants,



b) tobacco products,



(c)), alcoholic drinks,



d) foodstuffs and other goods set out in the nomenclature of the customs code

tariff in chapters 01 to 21.



(5) the right to a refund of the foreign natural person arises, if



a foreign natural person) purchased goods export by 3


calendar months from the end of the month in which took place

the chargeable event listed on the proof of the sale of goods,



(b)) output goods from the territory of the European Union is confirmed by the Customs Office



(c) foreign natural person) shall submit the first copy of the document for the sale of

goods issued by the payer, which binds to the balanced goods, certified

the Customs Office.



(6) the Customs Office on the first copy of the document for the sale of goods commits



and the removal of goods from the territory of) the European Union, indicating the date of that output and



(b)) the conditions referred to in paragraph 2, if the information on this document

correspond to the goods that foreign natural person at the Customs Office

submit.



(7) the right to a refund may apply a foreign natural person

where appropriate, other person, that the foreign natural person, if

meet the right to a refund in accordance with paragraph 5 (b). and) or claim

pursuant to paragraph 9, not only for the payer who has carried out the taxable

the performance. The payer is required to tax return



and foreign natural person directly), if the person requests a refund and

shall submit the first copy of the document for the sale of goods to the Customs confirmed

by the Office, or



(b)) to another person on the basis of its statement that acts on behalf of and in the

benefit of foreign natural persons, if shall submit the first copy of the

proof of sale of goods certified by the Customs Office.



(8) the payer of the tax shall be returned at the earliest in the tax return for the tax

the period in which the reimbursement was made and no later than 3 years from the

end of the tax period in which the chargeable event occurs.

Confirmed the first copy of the document for the sale of goods, the payer is required to

keep after the period provided for in § 35 para. 2 and section 35a. Tax returns in

the amount, rounded to the nearest Crown.



(9) the right to a refund of the foreign natural person shall cease if this

a person or other person referred to in paragraph 7 (b). (b) fails to submit the first)

copy of the document for the sale of the goods to the seller within 6 calendar

months from the end of the calendar month in which they took place

taxable sales.



§ 85



Tax refund for persons with disabilities



(1) a person with a disability is entitled to a refund of the paid taxes for

a motor vehicle delivered to this person.



(2) for the purposes of this provision, a person with a disability

means a natural person, which was granted by a decision of the competent authority

the contribution of the supplied motor vehicle.



(3) the tax shall be returned to the person with a disability for one motor

the vehicle is delivered to her in a period of 5 years, up to a maximum of 100 000 €. Tax

You can return again soon as possible after the expiry of five years from the date of the previous

tax refund.



(4) the right to reclaim taxes paid pursuant to paragraph 3, a person shall

disabled people to apply first for a calendar month in which the

the chargeable event occurs.



(5) the tax can be a person with a disability to return before the end of the period

referred to in paragraph 3, on the basis of the decision referred to in paragraph 2.



(6) If a person with disabilities delivered a used motor vehicle,

that person may make a claim for a tax refund calculated on the basis of

tax under section 90. In this case, it is required to provide the tax on tax

document and trader in the application of the special arrangements under section 90.



(7) the right to reclaim taxes paid, the person with disabilities

to apply no later than 3 years from the end of the calendar month in which the

received the decision of the competent authority to grant the allowance to purchase

of the motor vehicle, or from the end of the calendar month in which the

chargeable event occurs, and that from that day, whichever is later.



(8) a disabled person who is entitled to a refund of the paid

the taxes referred to in paragraphs 1 and 2, can assert this claim request

tax refund tax locally competent according to its place of residence.

A person with a disability, which is entitled to a tax refund, tax

Returns within 30 days from the day following the submission of the application. Tax returns in

the amount, rounded to the nearest Crown.



(9) an application for refund must include



and the name, place of residence) and social security number of handicapped persons,



(b)) the decision referred to in paragraph 2,



c) tax document under section 28 or proof of sale of motor vehicle

that was exposed to the payer.



(10) on the document for the sale of the motor vehicle, the payer is required to provide



and) trade name or name, in addition to the name and registered office of the Bill which

chargeable event takes place,



(b) the tax payer identification number), which carries out taxable

the performance,



(c)) the name and place of residence of the person for whom the taxable supply

takes place,



(d)) and the subject range of taxable transactions,



(e) the registration number of the document)



(f) the date of the chargeable event),



g) tax rate and the tax base,



h) the amount of tax referred to in a manner in accordance with § 37 para. 1,



I) price including all taxes.



§ 86



Refund to the armed forces of foreign States



(1) the right to a refund may acquisition of selected kinds of goods or

services apply



and the armed forces of the sending State) ^ 60), which is a member of the Organization

The North Atlantic Treaty, other than the Czech Republic, if the

the international treaty, which is part of the Czech legal order, provides

that the selected kinds of goods or services in the territory of the country shall exempt,



(b) the Ministry of defence) in the procurement of goods or services financed by

resources of North Atlantic Treaty Organization.



(2) if the exempt from tax pursuant to § 68 para. 10, entitled to

the refund does not apply.



(3) the selected kinds of goods or services referred to in paragraph 1 shall mean



and mineral oil) for the official vehicle, aircraft and ships of the armed forces

and their civilian staff,



(b)) the goods or services acquired under the project safety

investments, North Atlantic Treaty Organization, equipment buildings within the

This project and the services associated with the operation of the goods or

These buildings.



(4) the persons referred to in paragraph 1 a claim for a tax refund on the date on

which was required to disclose tax on output. Person referred to in

paragraph 1 (b). (b)) are entitled to a tax refund arises only in the amount of

corresponding to the amount paid from the resources of the North Atlantic

the Treaty through the relevant chapters of the State budget.



(5) a person referred to in paragraph 1 shall apply to the right to a refund

form prescribed by the Finance Ministry, saying that this request cannot be

submit electronically with the IRS for the city of Prague. Persons

referred to in paragraph 1 (b). and) claim a tax refund

through the Ministry of Defense. If the IRS finds that

application for refund does not contain all the prescribed formalities, or

If in doubt about the correctness of the application, it shall invite the person

referred to in paragraph 1 (b). and to remove the defects or) irregularities

through the Ministry of Defense.



(6) the persons referred to in paragraph 1 (b). for the purposes of and) are tax refund

tax subject without the obligation to register.



(7) the application for refund must be accompanied by tax documents or

the documents for the sale of goods or services. Tax documents or

the documents for the sale of goods or services supplied by the

referred to in paragraph 1 (b). (b)) must be provided with a distinct clause

"the purchase of paid from the resources of NATO".



(8) evidence of the sale of goods or supply of services exposed by the payer

must contain the



and) trade name or name, in addition to the name and registered office of the Bill which

chargeable event takes place,



(b) the tax payer identification number), which carries out taxable

the performance,



c) designation of the person referred to in paragraph 1, in whose favour it has been

chargeable event shall occur,



(d)) and the subject range of taxable transactions,



(e) the registration number of the document)



(f) the date of the chargeable event),



g) tax rate and the tax base,



h) the amount of tax referred to in a manner in accordance with § 37 para. 1.



(9) the tax authority for the city of Prague tax returns on behalf of the Ministry of

the defense held for these purposes within 30 days from the day following

after submission of the application, or from the day on which the removal of defects

request. Entitled to a tax refund can be claimed no later than 6

calendar months from the end of the month in which such entitlement commences. The tax is

Returns the amount to the nearest whole Crown.



(10) if the person to whom the tax was returned in accordance with paragraph 9, on the

the tax refund was not entitled, the amount unduly paid is required to

to return to the account of the tax authority for the city of Prague, and at the latest

within 30 days of the date when this fact is found.



§ 87



The sale of goods at prices without taxes



(1) the goods may be sold to a natural person in its immediate exit from the

the territory of the European Union at prices without taxes only



and on the basis of a final permit) for sale at prices without taxes



(b)) in the transit area of an international airport, as defined in

authorization to sell at prices without taxes or on board the aircraft during the flight, and



(c)), after verifying that the destination is in a third country or to a third

territory.



(2) in the case of a permit to sell at prices without tax is the locally competent

by the Tax Office of the locally competent international airport.




(3) in respect of goods which have been delivered to the payer in the country and been placed in the

the premises referred to in paragraph 1 (b). (b)), the holder may permit

sale prices without taxes to claim a deduction under the conditions

laid down in this law.



(4) The authorisation to sell at prices without taxes, the provisions of the Act

Excise rules governing authorisation to sell at prices without

excise duties apply mutatis mutandis.



Title III



Special modes



§ 88



cancelled



§ 89



Special arrangements for travel service



(1) a special regime is required to use the travel service provider,

that this is the customer on its own behalf, in providing travel

service to the customer.



(2) for the purposes of the special scheme for travel service means



and travel service provider) a taxable person who provides

customer travel service,



(b) the person to whom the customer) is granted a travel service,



(c) provision of service) travel services to the customer, which includes

the combination of tourism services ^ 61) and, where appropriate, of the goods, if they are

individual tourism services and goods purchased from other people

liable to tax; provision of travel services shall be deemed to provide

one service, even though the implementation of travel services shall be used more

tourism services, and, where applicable, the goods purchased from other people

liable to tax; travel service shall be treated as a supply of services

a customer that covers only one of your purchased service

Tourism, accommodation or transport people.



(3) in the provision of travel services is the taxable margin

the travel service provider, less tax on the premiums. This premium

shall be determined as the difference between the total amount of money that you like

consideration received or to be received from the customer or a third party

provided by travel service, and the sum of the amounts paid by the payer

or has to pay for individual tourism services and goods purchased

from other taxable persons that are directly included in the travel

the service. Premium also can be determined as the difference between the total

the amount that the consideration obtained or to be as receive provider

travel services for provided travel services effected for

the tax period and the total amount that the provider of the travel

services has paid or has to pay for the purchased tourist services

Alternatively, goods from other taxable persons that are directly

included in the travel services carried out for this tax period.

If the difference is negative, the taxable amount is zero.



(4) in the provision of travel services is the place of performance is the place where the

providing the service provider is established. However, if this service

provided through the establishment, the place of performance is the place where the

This establishment is situated.



(5) the provider of travel services shall be obliged to admit the tax at the date of

the implementation of travel services, if the premium determined in accordance with paragraph 3,

for the tax period shall be obliged to admit the tax not later than the last day of

the tax year in which the travel services carried out.

Travel service is the date of the deemed granting of travel

the service. For the provision of travel services shall be the date of granting

the last tourist services included in the travel service.



(6) for the travel services shall be applied the standard rate of tax.



(7) unless the individual tourism services purchased from other people

taxable are provided in a third country, the travel service is

exempt with a right to deduct. If the services

Tourism purchased from other taxable persons are

as provided in the third country, as well as on the territory of the European Union, is a travel

service exempt with a right to deduct the tax only in relation

corresponding to the provided services in a third country and on the territory of the European

Union. Tourism for the service provided in a third country shall be deemed to

purchased the carriage of persons with a destination in a third country,

return transport, no return of the carriage or the carriage return.



(8) the service provider is not entitled to a tax deduction or on

tax refund in another Member State in respect of goods and services of tourism

purchased from payers or persons registered for tax in another

Member State, which provides to the customer as part of the travel

the service.



(9) in the provision of travel services must be on a tax document listed

the entry "special scheme-travel service". In the provision of travel services

may not be listed separately on the invoice, tax relating to

the price increases.



(10) the payer, who has been granted a travel service, is not entitled to

deduction of premiums, which is obliged to pay the price for this

for the service provided.



(11) If a provider of travel services provides a custom service or

the item created by own activities, which may not include in your travel

services, it is required to apply the tax on these taxable transactions according to

the tax rates and tax is calculated from the price determined according to the legal

the rules governing the valuation of assets, which is considered a cash

amount, including taxes.



(12) If a provider of travel services of tax and at the same time

required to use the special scheme, is also required to keep records for

the purposes of value added tax separately by filling

methods of application of the tax.



(13) the payer is required to fix the tax base and the amount of tax for granted

travel services when prices change the purchased services or goods, or total

the amounts for the travel service in accordance with paragraph 3, or other

the change, if the change has the effect of increasing the tax. The difference

the original and the corrected tax base is considered a separate

the chargeable event and the payer is required to make a correction to the date of price changes

the purchased services or goods, or the total amount for the travel

the service referred to in paragraph 3, or other changes. For the calculation of taxes

It's the tax rate applicable on the date of the original taxable

the performance. If you change the price of the purchased services or goods, or total

the amounts for the travel service in accordance with paragraph 3, or other

the changes, has resulted in a reduction of the tax payer may fix

the tax base and the amount of the tax in the same way.



(14) However, if the payer provides travel services to another person required to

Dani, who is not a provider of travel services, for the purposes of

carrying out economic activities, need not apply special arrangements and

apply for individual tourism service purchased a tax on

output, depending on the tax rate, if all of the purchased services

Tourism, included in the travel services are provided within the territory.



(15) the special arrangement is not entitled to use the payer who provides a service

provide travel services on behalf of and for the account of another person.

The tax is calculated from the remuneration that the payer has received or is to receive, for the

to ensure the service provided travel services, which is considered to be

monetary amount including tax. Supply of services consisting in the provision

travel services on behalf of and for the account of another person is exempt from taxes

entitled to a tax deduction, if individual tourism services

included in the travel services are provided in a third country. If they are

tourism services included in the travel services provided in

a third country, as well as on the territory of the European Union, the provision of services

provide travel services on behalf of and for the account of another person

exempt with a right to deduct the tax only in relation

corresponding to the provided services of tourism in a third country and the

the territory of the European Union. For the definition of tourism services provided in

a third country shall apply, mutatis mutandis, the third sentence of paragraph 7.



§ 90



Special arrangements for second-hand goods, works of art,

collectors ' items and antiques



(1) for the purposes of this provision, means



and) works of art, collectors ' items, antique goods

listed in annex 4;



b) second-hand goods tangible movable property that is suitable for further

use in the unaltered state or after repair, other than works of art,

collectors ' items or antiques listed in annex 4 and

In addition to precious metals and gems,



c) trader payer or person registered for VAT in another Member

the State, which in the context of the implementation of economic activities takes or

imports, second-hand goods, works of art, collectors ' items or

antiques for resale, acting on its own account or

on behalf of another person, if it belongs to the reward.



(2) a special regime may use the trader when the supply of second-hand goods,

works of art, collectors ' item or antiques, if

These goods are delivered under the merchant trading in the territory of the European

Union



and) a non-taxable person,



(b)) by a taxable person established in the territory of the country, which is not the payer,



c) an exempted person, that is not the payer,



d) another taxable person, for which the supply of the goods

exempt under section 62 or, by analogy, according to the current regulation

another Member State, or




e) another trader, if it was in the supply of goods by that other

Merchant used a special mode.



(3) when you use the special arrangements, the taxable amount the premium minus the

a tax on the premiums. This premium shall be determined as the difference between the sales

the trader's price and the purchase price of the item. If this difference is

negative, the taxable amount is zero. For the purposes of this provision, means



and the sales price of the remuneration) that has been or is to be obtained from the dealer from

the person to whom the goods are delivered, or from a third party, including subsidies to

the price, taxes, duties, charges and incidental expenses such as Commission, the cost of

packing, transport and insurance required by the dealer from a person that is

goods, with the exception of the amounts referred to in § 36 odst. 5 and 11,



(b) the remuneration provided for in the purchase price) in (a)), or to

be obtained from a dealer by a person of goods delivered to him.



(4) if the unit cost of the goods does not exceed $ 1,000, is

possible to determine the premium for the tax period, the

the applicable tax rate. In this case, the markup down as the difference

out of the total sales price for the goods delivered and the total cost

the price for the purchased goods, made during the tax period, the distribution of

According to the applicable tax rates.



(5) a trader may choose to use a special procedure when

the delivery of the



and) work of art, collectors ' item or antique which

He has imported himself,



(b)), that a work of art supplied to him by the author or his legal

the successor.



(6) in determining the markup follows the trader referred to in paragraph 3 or 4

for the entire tax year.



(7) If a trader shall proceed in accordance with paragraph 5, shall be obliged to provide for

the taxable amount in accordance with paragraph 3. The acquisition price for the calculation of premiums when you

imports of goods referred to in paragraph 5 (b). and) shall be determined as the sum of the base

taxes on imports of the goods and the tax levied on importation of goods.



(8) the procedure referred to in paragraph 5, the trader is obliged to notify the tax administration.

The trader is obliged to follow a special procedure at least two

consecutive calendar years from the date of notification.



(9) If, when the supply of second-hand goods, works of art, collectors '

subject or antiques subject to the conditions for exemption of exports

goods pursuant to section 66, the supply of the goods, if the subject

Special arrangements are also exempt.



(10) the payer is not entitled to a tax deduction from the mark, which shall be obliged to

pay in the selling price of the goods which have been delivered to him by the merchant, if

is the supply of the goods subject to the special arrangements.



(11) the trader when the supply of goods which are the subject of special arrangements,

is not entitled to a tax deduction



and, for a work of art) collectors ' item or antique which

He has imported himself,



(b)) in a work of art supplied to him by the author of the work or his legal

the successor.



(12) where a special arrangement is used in the delivery of the goods to another

Member State, it shall not apply to section 8 and 64. Special mode cannot be used when

the supply of new means of transport out of the territory to another Member

State. Special mode, you cannot also use supplies of goods, if it was in

his acquisition of the claim to a tax deduction.



(13) if the merchant submits tax and at the same time uses a special mode

shall keep in a register for the purposes of value added tax separately

performance under different modes of application of the tax.



(14) the supply of goods which are the subject of a special procedure must be

on the tax document shall show the "special mode-used goods",

"the special arrangements-artwork" or "special mode-collectable

items and antiques ". The supply of goods which are the subject

the special scheme, should not be listed separately on the tax document tax

regarding price increases, with the exception of the proof of purchase of a motor vehicle

for a person with disabilities.



(15) the trader has the right to deduct input tax on the received

taxable supply of goods does not apply if the subsequent

the delivery of the special arrangements as regards



and) work of art, collector's item or an antique, that myself

It has imported,



(b)) a work of art, that he



1. added the author of the work or his successor in title, or



2. any other taxable person in this delivery did not use the

a special mode.



(16) the right of deduction provided for in paragraph 15 shall be incurred to the merchant

at the moment, which is obliged to admit that tax the supply of goods.



§ 91



The special arrangements for the payer, who buy goods for the purpose of its further

sales in the natural state



Payer, who purchase goods for resale

the unaltered state and are not proven to be able to report the tax on output

on the basis of verifiable evidence of sales of the day, they can ask

the competent tax authorities of an individual way of setting

the tax. The tax administrator shall establish the payer on the basis of specific

conditions of effective keeping of obligations within the meaning of section 100 and the tax code

individual method of determining tax. The tax payer and also specify the

the period for which this derogation applies.



§ 92



Special scheme for investment gold



(1) investment gold means



and) Gold on world markets accepted gold bars in the shape of uzančních in

the form of the bricks or inserts with



1. number,



2. the genuineness of at least 995 thousandths,



3. the weight of the připouštěnou in these markets and



4. indication of the manufacturer, the purity and weight,



b) gold coins which



1. have a purity of not less than 900 thousandths,



2. are minted after 1800, the year



3. are or have been in their country of origin and legal tender



4. are usually sold at a price which does not exceed the open market

the value of their gold content of more than 80%.



(2) from the tax without the right to deduct is exempt delivery

investment gold in the territory of the country, the acquisition of another Member State and its

imports. Exemptions without the right to deduct tax also applies to the



investment gold) with the certificate for the physically allocated and unallocated

Gold,



(b)) investment gold traded on gold accounts, especially loans and

swaps the founding to investment gold property right or legal

claim, or



(c)) in investment gold futures, including futures and forwards,

which involve a transfer of ownership or title to

investment gold.



(3) since the tax without the right to deduct is hailing the service person,

acting on behalf of and for the account of other persons, which consists in ensuring

supplies of investment gold, its acquisition of another Member State or

its imports.



(4) the payer who produces investment gold or gold transformed into

investment gold, may decide to apply the tax on the supply of

investment gold exempt under paragraph 2, any other

the payer with a place of performance on the territory of the country.



(5) for brokerage services, which consists in procuring supplies

investment gold pursuant to paragraph 3 may be subject to VAT, if

payer when supplies of investment gold applied the tax in accordance with paragraph 4.



(6) the payer, which supplies exempt investment gold, shall be entitled

to deduct the full amount of



and when purchasing investment gold) for which the tax has been applied by the

paragraph 4,



(b)) when you buy acquisition, from another Member State, or importation of gold,

that is not an investment in gold, and that subsequently the payer or

the authorised third party transformed into investment gold, or



(c) when you buy services) consisting of change of form, weight or

the purity of gold including investment gold.



(7) the payer who produces investment gold or gold transformed into

investment gold, shall be entitled to deduct the full amount when you buy,

the acquisition of another Member State, or importation of goods or services, directly

associated with the production of investment gold or transformation of gold at

investment gold.



(8) the Bill that receives the service referred to in paragraph 5, or that supplies

investment gold exempt and shall be entitled to deduct tax according to the

paragraph 6 (a). (b)), and (c)), or who made the investment gold or

Gold transformed into investment gold and is entitled to deduct input tax in accordance with

paragraph 7, shall be obliged to



and proof of delivery) to expose the physical non-taxable persons, who

include the following information:



1. trade name or name, appendix to the name and registered office of the person who

the performance takes place,



2. tax identification number of the person who effected transactions



3. registration document number



4. the scope and subject of performance



5. the date of issue of the document



6. the date of filling or the date of acceptance of remuneration, if, before the

implementation of the performance of the obligation at the date of adoption of the established remuneration admit

implementation of performance, if different from the date of issue of the document



7. the total amount for the performance, weight and purity of gold,



8. name, date of birth and place of residence of a natural person taxable



(b)) (a), retain the document) for a period of 10 years,



(c)) to place on the tax document issued by the payer or the taxable person

also the weight and purity of gold,



(d)) for the purposes of records kept in the value added tax for each tax


the period for people, for which the performance took place, also the following information:



1. tax payer identification number, business name or name,

In addition to the name and address of the taxable person, or a name, date of

of birth and residence of the non-taxable person,



2. the weight and purity of gold,



3. the date of filling or the date of acceptance of remuneration, if, before the

implementation of the performance of the obligation at the date of adoption of the established remuneration admit

implementation of performance, if different from the date of issue of the document



(e)) for the purposes of records kept in the value added tax for each tax

period for taxable transactions also received the following information:



1. the weight and purity of gold,



2. the date of the chargeable event or the day of granting of remuneration,

If it was granted before the date of the chargeable event.



TITLE IV



REVERSE CHARGE MODE



Part 1



General provisions



§ 92a



Basic provisions



(1) under the reverse charge procedure is the payer, for which it has been

the chargeable event with place of performance on the territory of the country is carried out, shall

admit to tax at the date of the chargeable event.



(2) of the Bill for which is taxable in the reverse mode

the duties carried out is obliged to supplement the amount of tax in the register for

the purposes of value added tax. For the accuracy of the calculated tax corresponds to the

the Bill for which the implementation is carried out.



(3) of the Bill which the chargeable event took place in migration mode

tax obligations, shall keep in a register for the purposes of value added tax

the values for each tax period, the tax payer's identification number,

for which the chargeable event occurs, the day of

taxable transactions, the taxable amount, scope, and the subject of performance.



(4) the payer for whom the taxable supply was made in the mode

the reverse charge procedure, shall keep in a register for the purposes of the tax

of value added for each tax period, the tax identification number

the payer who has carried out the chargeable event, day of

taxable transactions, the taxable amount, scope, and the subject of performance.



(5) the payer who has carried out or for which it has been implemented

a chargeable event in the reverse charge regime, is obliged to

submit the tax electronically to an e-mail address that is provided

the tax administrator within the time limit for the submission of tax returns, extract from the register

for the purposes of value added tax, containing the information referred to in paragraph 3

or 4, in the format and structure of the published by the tax.



(6) the reverse charge Mode in the case that the payer who

provide a chargeable event, has not fulfilled its obligation in

the prescribed time limit, cannot be used to date of the decision,

which is registered as a payer.



(7) if the tax was required to disclose the remuneration received before

chargeable event in the reverse charge regime,

It shall apply the reverse charge mode when the

taxable tax calculated from the tax base provided for by the

§ 37a paragraph 1. 1.



Part 2



Permanent use of the reverse charge procedure



section 92b



The supply of gold



(1) for gold, for the purposes of this provision shall be deemed to



and the gold of fineness 333) thousandths or greater, with the exception of the investment

Gold, in the form of rough, especially slitku, bricks, strut, Boulder,

grains, granules, granules, leaf, wire, powder, fractions, sweepings or

waste,



(b)) investment gold upon delivery in accordance with § 92 para. 4.



(2) when the supply of gold, with the exception of the Czech National Bank, the

the payer of the reverse charge mode.



section 92 c



Delivery of goods listed in annex 5 to this Act



Upon delivery of the goods listed in annex 5 to this Act, including the

delivery of the goods after processing in the form of cleaning, polishing, selection,

cutting, fragmenting, pressing or casting into ingots to the payer, it

the payer of the reverse charge mode.



§ 92d



cancelled



section 92e



Provision of construction or installation work



(1) where the construction or installation work, which, according to

communication from the Czech Statistical Office concerning the introduction of the classification of products

(CZ-CPA) published in the collection of laws correspond to the numeric code

product classification CZ-CPA 41-43 valid from 1. in January 2008, the payer

the payer shall apply the reverse charge mode.



(2) if the payer who shall take place in connection with the

construction or installation work in accordance with paragraph 1, taxable sales

related to these works, it's this taxable transactions

reverse charge mode and the payer for whom such work

provided, fill in the registration for the purposes of value added tax of

the tax, it shall be deemed that the chargeable event, the reverse charge

the obligation is subject to.



Part 3



Temporary use of the reverse charge procedure



§ 92f



The supply of goods or the provision of services referred to in annex 6 to this

the law



(1) the supply of goods or the provision of services referred to in annex No 6 to

This Act applies to the payer, the payer of the reverse charge mode,

If government regulation.



(2) if the payer who has carried out the taxable transactions and Bill for

which the chargeable event shall occur, it is reasonable to consider that this

the chargeable event shall be subject to the reverse charge mode by

paragraph 1, and shall apply to this performance, shall be deemed to

the sum of the taxable transactions subject to the reverse charge

obligations.



§ 92 g



The rapid reaction mechanism



(1) the supply of goods or the provision of services to the payer, the payer shall apply mode

reverse charge, if in the case when the European Commission for the

to combat the sudden and massive tax fraud has confirmed that

against the use of the reverse charge upon delivery of this

goods or the provision of this service has no objection, the Government provides

by regulation.



(2) the reverse charge referred to in paragraph 1 shall apply for a

period not exceeding 9 months.



Part 4



Authentic assessment



§ 92h



Subject to the mandatory assessment for the use of the reverse charge

the obligations of the



The subject of a binding assessment is to determine whether the provision of a

taxable supply uses the reverse charge mode.



§ 92i



The request for a binding assessment for the use of the reverse charge

the obligations of the



(1) the financial Directorate shall issue on request a decision on binding

the assessment of a taxable supply for using the reverse

the tax liability.



(2) the request for the issue of a decision on binding the applicant assessment



and a description of the taxable supply,) of which the application for the issue of a decision on

authentic assessment; in the request can contain only one taxable

the performance,



(b) of the operative part of the decision) proposal for authentic assessment.



Title V Of The



The tax administration in the territory of the country



Part 1



General provisions on the administration of tax



§ 93



Tax administration by the Customs authorities



The Customs authorities shall exercise administrative taxes according to the laws governing the

management duties.



section 93a



The local jurisdiction



(1) the locally competent tax administrator's group, which has territorial jurisdiction

its representative member.



(2) For a taxable person that does not have a registered office nor in the Czech Republic

an establishment is the locally competent tax administrator Financial authority for the main

City of Prague.



(3) a taxable person who is liable under section 6 d, is locally

the competent tax authority, the tax administrator locally relevant part thereof,

that is part of the group.



§ 94



Mandatory registration of payer



(1) a taxable person referred to in section 6 shall apply to

registration within 15 days after the end of the calendar month in which the

exceeded turnover.



(2) the payer referred to in § 6a through 6e is required to file an application to register

within 15 days from the day on which you become liable.



section 94a



Voluntary registration of payer



(1) a taxable person with a registered office or place of business in the territory of that

takes place, or will take the performance with a right to deduct,

can apply to be registered.



(2) the taxable person that does not have a seat or an establishment in the territory of the country and

that will make transactions with entitlement to deduct a point

implementation in the territory of the country, can apply to be registered.



(3) the taxable person referred to in paragraph 1 or 2 may submit a

application to register soon as possible after the expiration of 1 year from the date on which it was

the payer's registration is cancelled due to a serious breach of duty

relating to the administration of tax.



§ 95



Information obligation of shareholder of the company



If the taxable person, which is a member of the company becomes

the payer is required to inform the other partners within 15 days of

the date on which it became a payer.



§ 95a



Group registration



(1) in the application to register the Group shall appoint a United people who will

members of the group, the person who will be representing a member of the group. The application form

to register a person designated for the representative shall report to the Member Group Manager

the locally competent tax under section 93a.



(2) the group becomes the payer 1. January of the following calendar


of the year, if the application is for registration of a group made by 31 March.

October the current calendar year. If the application is filed after 31 March 2006. October

the current calendar year, the group becomes the payer 1. January 2nd

calendar year following the filing of the application for registration.



(3) the payer is subject to compliance with the conditions laid down in § 5a becomes a member of the

the group from the 1. January of the following calendar year, if the Group shall submit an

with the consent of the payer's request for accession to the group no later than

on October 31, the current calendar year. If the Group makes the application after 31 December 2006.

October of the current calendar year, it is the payer of a member of the

from the 1. January in the second calendar year following the submission of the application.



(4) a person who is not liable, subject to the conditions laid down in §

5A becomes a member of the group from the first day of the second month following the

the month in which the Group shall submit with its approval of the request for accession

the person to the group.



(5) the person to whom the conversion group member that in the conversion

expires, or is transferred his fortune, becoming a member of the Group

from the first day following the date of its demise, if not at the time

the demise of the individual group member by the taxable person.



(6) the person to whom the conversion multiple groups of members who in the conversion

cease to exist, or is transferred to their fortune, becomes the payer from the

on the first day following the date of termination of the members of the groups, if it is not in the

the time of the extinction of the individual by the taxable person. The application form to

registration is required to submit within 15 days from the date of registration of the conversion in the

the commercial register.



(7) the person to whom the conversion group member that in the conversion

expires, or is transferred its assets and that it is at the moment

the demise of a group member by the taxable person, it becomes the payer from the

on the first day following the expiry date of a member of the group. The application form to

registration is required to submit within 15 days from the date of registration of the conversion in the

the commercial register.



(8) in the case of the accession of the taxable person as a member to a group

referred to in paragraph 4 is a group entitled to claim the deduction

According to § 79 paragraph 2. 1 and 2. The right to deduct the value added tax shall be applied

return for the first tax year following the date of accession of that Member.



§ 96



Required registration information



(1) in the application for registration the payer is the taxable person required to

also indicate the numbers of all their accounts with the payment service providers,

When they are used for economic activity.



(2) a taxable person is authorised to determine that the account numbers by

paragraph 1 shall be published in a manner allowing remote access.



§ 97



Registration of identified persons



An identified person is required to file an application to register within 15 days

from the date on which it has become the identified person.



section 97a



Voluntary registration to an identified person



(1) a taxable person may apply for registration if



and) has its registered office or establishment in the national territory,



(b)) is not the payer and



(c)) will provide selected services under the special scheme one

administrative space.



(2) the person who will carry out the acquisition of goods pursuant to section 2b, or

person pursuant to § 6 l may file an application for registration.



§ 98



The publication of data from the register and identified people



The tax administrator shall publish in a way allowing remote access data from



Register and identified people

, and it



and) the payer's tax identification number, or to an identified person,



(b) the business name or the name), and the amendment to the name,



(c)) Bill-to or identified persons and



d) account number specified in the application for registration the payer for publication or

an indication that no such account number has not been specified.



§ 99



The tax period



Tax period is the calendar month.



section 99a



Change in the reporting period



(1) the payer may decide that its tax period for the

the calendar year is the calendar quarter



and his turnover) the immediately preceding calendar year does not exceed

10 000 000 CZK



(b)) is not an unreliable payer,



(c)) is not a group, and



(d) the tax period shall notify) the tax authorities by the end of the month January

the relevant calendar year.



(2) the payer does not have to change the reporting period referred to in paragraph 1, notify

Tax Manager, if in the immediately preceding calendar year

It was his tax period calendar quarter.



(3) the change of the tax period referred to in paragraph 1 may be made for

the calendar year in which the payer has been registered, or for the immediate

the following calendar year. For reasons worthy of special consideration may

at the request of the payer of the tax to be filed by the end of October of the year in

payer was registered, decide to change the reporting period

can be done for the immediately following calendar year; as follows from the

the request is deemed to be a notification pursuant to paragraph 1. (d)).



(4) if the payer, whose tax period is the calendar

quarter, an unreliable payer, is from the next calendar

the quarter after, when he became an unreliable payer, his tax

the period of a calendar month.



(5) for the purposes of Turnover tax period changes down



and in the event of business corporations) as the sum of the turnovers of the trade

corporations involved in the merger,



(b)) the Division of business corporations



1. the demerger as the sum of turnover of the acquired business corporation

attributable to the acquiring business Corporation and its turnover in this

acquiring a business corporation,



2. by splitting the sum of turnover devoted part of the distributed business

corporations attributable to the acquiring business Corporation and its turnover in this

acquiring a business corporation,



(c) the transfer of assets) when a shareholder of the company as the sum of the

the turnover of the business of the company which shall be deleted without liquidation, and turnover

a companion, on which converts the property of this company.



section 99b



The tax year in the insolvency



(1) Current tax year ending on the date preceding the date on which the

arose from the effects of the bankruptcy decision. The following tax period shall start

on the day when the effects of the decision of the bankruptcy occurred, and ends on the last day of the

This calendar month. For the period after the end of the month in which

effects of the decision of the bankruptcy occurred, the completion of the insolvency proceedings

tax period is the calendar month.



(2) the Current tax year ending on the date on which it was completed

insolvency proceedings. The following tax period begins on the date of

following the termination of the insolvency proceedings and ends on the last day of the

This calendar month. For the period after the end of the month in which

It was completed by the end of the insolvency proceedings, the calendar year is

tax period calendar month.



(3) the payer cannot change the tax period for the calendar year

immediately following the calendar year in which there was a

the termination of the insolvency proceedings.



(4) the Current tax year ending on the date the group that precedes the

date on which arose from the effects of the decision of the bankruptcy of a group member. The following

the tax period of the Group and of the payer, whose membership in the Group had

the context of the insolvency proceedings, starts on the day which effects

the bankruptcy decision, and ends on the last day of that calendar month.



§ 100



The evidence for the purposes of value added tax



(1) the payer or identified person are required to keep on file for

value added tax purposes, all information relating to their

tax evasion, in the breakdown required for the Assembly of the tax

return or summary report.



(2) the payer shall keep in a register for the purposes of value added tax

for received taxable transactions, which apply to the implementation of the performance

entitled to a tax deduction, also the tax identification number of the person who

the performance takes place, with the exception of the performance for which they have been subjected

simplified tax documents.



(3) the payer shall keep in a register for the purposes of value added tax

an overview of the



and) transactions which are exempt or are not

the subject of taxes,



(b)) in the assets.



(4) the payer who are shareholders in the same company, they are required to lead

Register for the purposes of value added tax for the activities for which the

grouped together, separately. This register leads for the company specified by the companion,

the company shall carry out all the duties and exercises the rights

arising from this Act for the other shareholders.



(5) in the records for the purposes of value added tax, leading member of the Group

separate transactions which took place for the other members of the group.



section 100a



Special provisions concerning the register for the purposes of value added tax



(1) the payer or identified by the person who acquired the goods from another

the Member State shall be required to keep a register for the purposes of value added tax

the value of the value of the acquired goods, broken down on the acquisition of goods from

each of the other Member States.



(2) the creditor shall keep in a register for the purposes of value added tax

Repair overview for tax purposes under section 44, that contains the following information:




a) trade name or name of the debtor,



(b) the debtor's tax identification number),



(c) the registration number issued originally) a tax document,



(d) the registration number of the tax document) issued pursuant to § 46 para. 1 and



(e)) the amount of the tax.



(3) a person who carries out sending goods out of the territory to another

the Member State is required to keep a record of the value of goods sent

where appropriate, concerning the election under § 8 para. 3, broken down by individual

of other Member States.



§ 101



General provisions on tax return



(1) has the obligation to submit a tax return



and) the payer,



(b) the person identified)



(c) the person was) required to disclose tax stated on her

issued a document, within 25 days after the end of the calendar month in

which issued the document, or



(d)) the person not the payer, which was required to disclose tax

§ 108 paragraph. 1 (b). (j)), within 25 days after the end of the calendar month,

in which the payer declared exempt supplies of goods to another

of a Member State.



(2) the time limit referred to in paragraph 1 cannot be extended.



(3) the payer is required to file a tax return, even if he

None required to disclose tax.



(4) if the payer does not arise, which does not have a registered office or establishment in the national territory, in

a tax year required to disclose tax or the obligation to admit the performance of the

exempt with a right to deduct input tax, does not share this fact

tax administrators.



(5) if the identified person Suffered in the tax year the obligation to

admit to not divulge this to the tax authorities.



§ 101a



Mandatory electronic filing



(1) the payer shall submit electronically to an e-mail address

Mailroom has been published by the tax



and) tax return or additional tax return,



(b)) reports, with the exception of reporting under section 19,



(c)) of the annex to the additional tax return, tax return, or

reporting.



(2) the application for registration and notification of change in registration information is

It only reports electronically to the email address of the registry published

the tax administrator; It does not apply to the identified person.



(3) a natural person is not obliged to proceed in accordance with paragraph 1 or 2,

If



and its turnover for maximum) 12 immediately prior to the succession

consecutive calendar months does not exceed € 6 000 000; If the physical

a person of this turnover exceeds, there is an obligation to do her filing under

paragraph 1, for the tax period following the tax period in which the

turnover has been exceeded, and it takes at least 6 calendar

months, and



(b)) does not have statutory duty to make submissions electronically.



§ 101b



Specific provisions on the tax return and the tax due



(1) the time limit for the submission of the tax return for the tax year ending

on the day preceding the date of entry into force of the bankruptcy decision, is 30

days from the effective date of the bankruptcy decision; This time limit cannot be extended.

This is also true for the group in the case that the Court decided to decline its

Member.



(2) of the Bill that as specified by companion keeps records for tax purposes

value added for the company, you must indicate on your tax

return transactions with entitlement to deduct input tax and tax on their activities and

transactions with entitlement to deduct input tax and the tax on the activities of the entire company.

The other partners in the implementation of the tax return to qualify for the

tax deduction and tax on their own activities.



§ 101 c



paid



section 101 d



paid



section 101e



paid



section 101f



paid



§ 101g



paid



§ 101h



paid



§ 101i



paid



§ 102



Summary report



(1) the payer is obliged to submit a summary report, if made



and delivery of the goods) to another Member State to a person registered for VAT in the

another Member State,



(b)) the transfer assets to another Member State,



(c) the supply of goods to the buyer) a simplified procedure for the supply of goods

within the territory of the European Union in the form of third-party trade, if the payer is

the Middle person in the trade or



(d) the provision of services) the place of performance in another Member State pursuant to § 9

paragraph. 1, with the exception of the provision of services in another Member State

exempt a person registered for VAT in another Member State,

If the recipient is obliged to admit tax services.



(2) the Identified person is required to place the summary report, if

carried out the supply of services with a place of performance in another Member State

According to § 9 para. 1, with the exception of the provision of services, which is in a different

Member State is exempt, taxable person registered in another

Member State if the recipient is obliged to admit tax services, in

within 25 days after the end of the calendar month in which the performance of the

carried out.



(3) the summary reports may only be lodged electronically to the electronic

the address of the Registrar which has been published by the tax. If the summary report

submitted by means of a data message that is not signed by a recognized

electronic signature or is not sent through data

the Clipboard must be confirmed under the terms of the tax regulations in the

the time limit for the lodging of a summary declaration. The value of the delivered goods

or services rendered shall be indicated in the Czech currency.



(4) the summary report for the company given the specified partner who

served in the tax return for the company.



(5) summary report serves the payer for each calendar month within 25 days

After the end of the calendar month.



(6) if the payer only transactions carried out pursuant to paragraph 1. (d)),

Summary report served simultaneously with the tax return within the time limit for

the submission of the tax return.



(7) if the person referred to in paragraph 6 of the summary report for each served

the calendar quarter and will take place during the calendar quarter

transactions referred to in paragraph 1 (b). a) to (c)), the payer of the obligation in this

calendar quarter of the preceding calendar month,

in which to carry out the transactions referred to in paragraph 1 (b). a) to (c)),

obligation to submit a summary report for each calendar month of this

calendar quarter, within 25 days after the end of the calendar month,

in which to carry out the transactions referred to in paragraph 1 (b). a) to (c)).

This also serves the payer's summary report referred to in paragraph 5 and under

each calendar month to the end of the calendar year in which it was held

transactions referred to in paragraph 1 (b). a) to (c)).



(8) if the payer or identified the person who lodged the summary

report finds that indicate erroneous data, are required within 15 days from the date of

the detection of incorrect data to file a subsequent summary report way

referred to in paragraph 3.



(9) the tax details in the summary report, or in a subsequent

the recapitulative statement shall determine, where appropriate, examine and use when determining the

the tax. A similar procedure applies in respect of the data which it receives in tax Manager

the framework of international cooperation.



§ 103



Special provisions relating to ensure recovery of the nesplatnou or so far

nestanovenou tax



If there is a risk of default, the locking command is effective and

enforceable from the moment of its release. The tax authorities at the same time with the release of

the locking command will make an attempt to notify the appropriate way tax

body on the issue of retaining command and writes about the official record.



§ 104



Incorrect placing taxes on other tax period



(1) if the person has stated the grounds for the determination of taxes in

the tax return for the tax period other than that in which they belonged, and

not reduced by in this tax period, the tax tax tax

the tax period in which it should be applied retrospectively shall.



(2) if the person has stated the grounds for the determination of taxes in

the tax return for the tax period other than that in which they belonged, and

dropped by in this tax period, the tax tax tax tax

period in which it should be applied retrospectively, but shall not apply

interest in accordance with the tax code of the amount of tax referred to in the tax

incorrect tax return for the period for each day of the reduction of the State

the budget. Interest on late payment is due within 15 days of delivery

payment assessment.



(3) the tax administrator pursuant to paragraph 1 or 2 shall take place, if



and that was supposed to) the payer is entitled to a tax deduction in the partial amount pursuant to § 72

paragraph. 6 in the tax period in which the grounds for

the determination of the tax scheme, said the grounds for determining the

tax in the tax return for the tax year and the tax is incorrect

the period to which they belonged, was in a calendar year, or



(b)), for the provision of selected services in the context of the use of the Special

one-stop mode with place of performance on the territory of the country.



(4) for the identified person, paragraphs 1 and 2 shall apply by analogy.



§ 105



The return of excess



(1) If a dispute arises as a result of the assessment of excess vratitelný

overpayment greater than $ 100, will return to the payer without the request within 30 days of

assessment of excess. This does not apply if there is a vratitelný

overpayment of tax by changing the set on the basis of the additional assessment.




(2) the overpayment resulting from the group as a result of the assessment or the additional

the assessment becomes a vratitelným, if the Group and any member of the Group

does not have tax arrears. The overpayment of the group is applied to the payment of

any tax underpaid group or any member of the group.



(3) If, as a result of the unlawful application of the right of deduction

tax arrears, shall be subject to the interest on arrears in accordance with the tax code

Since the beginning of the time limit referred to in paragraph 1. Interest on arrears shall not apply to

refund of excess time.



Section 106



Cancellation of registration the payer, ex officio



(1) the tax payer's registration if the person



and carry out economic activity) has stopped,



(b)) has not carried out without notification because of a tax administrator in 12 immediately

the previous consecutive calendar months filling in the

economic activity or



(c)) takes place only exempt transactions, without the right to deduct

the tax.



(2) the tax payer registration,



and) which seriously violate their obligations relating to the

manage taxes, and



(b)) at the same time



1. the turnover does not exceed 12 consecutive immediately prior to the

consecutive calendar months 1 000 000 CZK



2. in the immediately preceding 12 consecutive calendar

months has not carried out the chargeable event, if it is a bill that

does not have a registered office in the Czech Republic, or



3. is a group.



(3) an appeal against a decision under paragraphs 1 or 2 shall have suspensive

effect.



(4) the tax administrator unregisters the payer who does not have a registered office in the Czech Republic

or place of business, if the payer in the immediately preceding

the calendar year has not carried out in the territory of the country



and taxable sales) and



(b)) performance of exempt with a right to deduct.



(5) the tax payer to revoke registration day preceding the date of

the emergence of his membership in the group.



(6) the payer shall cease to be liable for the day



and) the acquisition of the decision, which is unregistered,



b) preceding the date of the transition tax obligations of the deceased.



(7) you can cancel the registration of the Group referred to in paragraph 1 or 2 only

the last day of the calendar year. The group ceases to be liable for the day

the cancellation of the registration.



§ 106a



Unreliable payer



(1) where the payer seriously its obligations relating to the

manage taxes, the tax administrator decides that the payer is unreliable

the payer.



(2) an appeal against a decision pursuant to paragraph 1 may be lodged within 15 days from the

the date of receipt of the decision and shall have suspensive effect.



(3) for reasons worthy of special consideration, the administrator may tax the suspensory

the effect of exclude.



(4) the payer of the tax administrator may request a decision that is not

an unreliable payer; the request may be filed soon after 1 year

of the effective date of the decision,



and that is an unreliable payer), or



(b)) which the tax authorities rejected the application for the issue of a decision that is not

an unreliable payer.



(5) the tax authority at the request of the unreliable payer decides that it is not

an unreliable payer if the payer for 1 year seriously

does not violate its obligations relating to the administration of tax.



(6) the tax administrator shall publish in a way allowing remote access

the fact that the payer



and it is an unreliable payer),



(b)) is not an unreliable payer.



section 106b



Cancellation of registration at the request of the payer



(1) the cancellation of the registration of the Bill which has its registered office in the territory of the country and that

It is not a group, ask if it meets the following conditions:



and) has elapsed for 1 year from the date on which he became the payer and the payer



1. has not reached for the immediately preceding 12 consecutive

calendar months turnover more than Czk 1 000 000, or



2. carries out only exempt transactions, without the right to deduct

taxes, or



(b) to carry out economic activity) has stopped.



(2) the cancellation of the registration of the Bill that does not have its registered office in the territory of the

ask if it meets the following conditions:



and for the immediately preceding 12) consecutive calendar

months in the territory of the country has not carried out taxable sales or supplies of goods to

another Member State exempt with a right to deduct,

or



(b)) has stopped in the country to pursue economic activity.



(3) the cancellation of the registration of the payer in accordance with § 6b or section 6e, request

If



and 3 months have elapsed), the date on which he became liable for, and



(b) the turnover does not exceed for) its immediately preceding 3 consecutive

calendar month 250 000 CZK.



§ 106c



Cancellation of the registration of the shareholder of the company at the request of



(1) for the unregistering can the payer who is a member of the company,

request only in the following cases:



and) ceases to his membership in the society, or



(b)) upon termination of the company after the settlement asset.



(2) the turnover of the company for the purposes of deregistration

determined as the sum of turnover



and this partnership achieved outside) the company and the



(b) considering all the shareholders) of the company for

of that shareholder; the turnover accounted for by each shareholder of the company

is the same, unless a different ratio of the social contract.



§ 106d



Common provisions on the cancellation of registration at the request of



(1) the tax administrator unregisters the Bill which calls for repealing

registration, provided that the payer provides proof that it meets the conditions for cancellation

registration.



(2) against a decision which is unregistered, at the request of the payer,

You cannot apply the remedies.



(3) the payer shall cease to be liable for the day following the date of notification

the decision, which is unregistered.



(4) of the Bill which was at the request of unregistered, becomes

identified by the person on the day following the date on which ceased to be

the payer, if



and) meets the conditions for cancellation of the registration of an identified person, or



(b)) in the application for cancellation of registration stated that he wants to become a

the identified person.



§ 106e



Cancellation of the registration of the Group



(1) the tax administrator unregisters the Group on the last day of the relevant

calendar year, if by the end of October of the calendar

of the year



and submit an application for) a group of cancellation of registration,



(b)) the group does not meet the conditions under section 5a, or



(c)) the tax administrator determines that none of the members of the group does not meet the conditions for the

membership in the group.



(2) the group ceases to be liable to the date of deregistration.



(3) a member of the group is the payer from the day following the date on which the Group

ceased to be liable.



§-106f



Termination of membership of a group member



(1) the tax administrator shall cancel the membership of a group member on the last day

the calendar year, if by the end of October, the competent

calendar year



and) the Group shall submit a request for the resignation of members of the group, or



(b)) the tax administrator discovers that a member of the group does not meet the conditions for membership

in the group.



(2) an application for withdrawal from the group, which has acceded to the Group

by § 95a paragraph. 4, the Group may submit a soon as possible after the expiration of 1 year from the

the date on which he became a member of the group.



(3) If the decision on the bankruptcy of a member of the group, shall

membership on the date on which the effects of this decision.



(4) in the event of termination of membership of the representative of a member within the group are

members of the group must elect a new representative of the Member, within 15 days of

date of termination of his membership in the group. To do so, shall designate a

the representative of a member of the tax decision.



(5) a member of the group is the payer from the day following the date on which ceases

his membership in the group.



§ 107



Cancellation of registration of an identified person ex officio.



(1) the tax administrator may cancel the registration of an identified person, if it

in the immediately preceding 2 calendar years none

required to disclose tax.



(2) an appeal against a decision pursuant to paragraph 1 shall have suspensive effect.



(3) Identified the person ceases to be a person, who is identified on the date of

legal force of the decision, which she is unregistered.



(4) the tax administrator unregisters the identified persons at the date of

the previous day, when it became a payer.



section 107a



Unregister the identified persons on request



(1) Identified the person may request the cancellation of the registration, if it is not

in the Czech Republic registered for tax in the special one-stop mode

places and meets the following conditions:



and for the immediately preceding 6) consecutive calendar

months has the obligation to



1. admit tax from received services



2. admit the tax from the received delivery of the goods with the installation or Assembly, or

delivery systems or networks



3. admit tax on acquisition of new means of transport or goods,

that is subject to excise duty, or



4. submit a summary report,



(b)) in the immediately preceding calendar year, or



1. take the goods, with the exception of new means of transport or

goods which are subject to excise duty, whose total value without

taxes exceeded the 326 000, and



2. did not make a decision under section 2b, or



(c) has ceased to carry out economic activity).



(2) the tax administrator unregisters the identified person asking about

cancellation of registration, if the identified person proves that meets the

conditions for cancellation of the registration.




(3) against the decision referred to in paragraph 1 does not apply the corrective

resources.



(4) the Identified person ceases to be a person, who is identified on the date of

following the date of notification of the decision, which she's canceled

registration.



section 108



Persons required to acknowledge or pay tax



(1) Admit tax are required to



and that) the payer of taxable supplies of goods or

the supply of services with a place of performance on the territory of the country, with the exception of the transactions in respect of

which is required to grant a tax person to whom those supplies

is provided,



(b)) of the payer or identified the person who acquired the goods in the country of

another Member State,



(c)) of the payer or identified person, which is not in the

the Czech Republic provided the performance with place of performance on the territory of the country, if it is a



1. the provision of services under section 9 to 10 d,



2. delivery with installation or Assembly, or



3. delivery systems or networks



(d)) the buyer, which is identified by the payer or by the person to whom it is

delivered goods by simplified procedure within the territory of the European Union in the form of

third-party trade,



(e)) of the payer, on whose account the goods are placed under the customs at importation

mode, for which an obligation arises to admit tax pursuant to § 23 para. 1 (b).

a) to (c)) and § 23 paragraph 1. 5,



(f)), the user who provides services under the special scheme

one stop shop,



(g)) of the payer, which is provided to the implementation of the reverse mode

obligations,



h) a person who acquires a new means of transport within the territory of another

a Member State in accordance with section 19 para. 6,



I) a person who issues a document stating a tax



(j)) a person registered for VAT in another Member State, which issued the

with the place of performance of the goods in the country of the payer, if



1. the goods to another Member State or not being sent and nepřepravila



2. the payer has taken all measures to demonstrate the exemption on delivery

of the goods to another Member State.



(2) pay the tax are required to



a) person who is not the payer, on whose account the goods on importation

placed under the customs procedure for which the obligation to pay the tax arises

pursuant to § 23 para. 1 (b). a) to (c)) and § 23 paragraph 1. 6,



(b)) a person who incurs the obligation to pay the tax pursuant to § 23 para. 1

(a). d) to (h)),



(c)) the person on whose account the goods are returned from a free zone, or

free warehouse back to the country pursuant to section 20.



(3) the person required to admit or pay the tax to the tax body.



(4) a person appointed to make the sale of the assets of the Bill which

accepted payment with the sale of the assets is required to

pay tax on personal tax payer's account within the time limit for the submission of tax

return for the tax year in which the sale took place.

At the same time is required to notify the tax administration of the implementation and the amount of

the chargeable event. For the payment of the tax payer and correspond to this person

jointly and severally.



section 108a



The liability of the authorized consignee



(1) the legitimate recipient to whom the duty of excise duty was to admit

and pay in connection with the adoption of selected products from another

the Member State is liable for the unpaid tax on the supply of the goods to a third

person by the person who acquired the goods from another Member State,

unless he proves that he has taken all the measures from it can be

reasonably be required in order to verify that the person will be the goods

She did, duly paid.



(2) authorised consignee is liable for the unpaid tax only to the amount of tax

calculated from the tax base of the corresponding price of the usual consumer

the tax.



(3) the tax authority may invite the recipient to demonstrate that

He has taken all the measures referred to in paragraph 1.



(4) the beneficiary may take advantage of a special way of ensuring tax;

If the beneficiary makes use of this possibility, looking for the purposes

the special tax on means of ensuring



and as the recipient), the recipient of a taxable transaction,



(b)) a person who acquired goods from another Member State, which shall be subject to

excise duty and that it added the goods to a third party, such as the

provider of taxable transactions.



section 109



Liability of the recipient of the taxable supply



(1) of the Bill that receives the taxable event with place of performance on the territory of the country

made by the other payer or give consideration to such a transaction (hereinafter referred to

"the recipient of the taxable supply"), be liable for unpaid tax from this

performance, if at the time of the chargeable event or

provide remuneration to such a transaction knew, or know, that should and could



and shown on the tax) tax document will not intentionally paid,



(b)) of the payer, who performs this taxable supply or receive remuneration

on such a transaction (hereinafter referred to as "taxable supply")

intentionally got or gets into a position where it cannot pay the tax, or



(c)) to reduce taxes or to elicit the tax advantages.



(2) the recipient of the taxable supply is liable also for unpaid from this

performance, if the remuneration for the performance of



and without economic justification) clearly derogate from, the usual prices,



(b) granted in whole or in part) by bank transfer to the account opened

payment service provider out of the territory, or



(c) granted in whole or in part) by bank transfer to another account

than the account of the provider of taxable transactions, that is the tax administrator

published in a manner allowing remote access and, if the consideration for this

performance exceeds twice the amount under the law governing the restrictions

payments in cash, above which it is compulsory to

make a payment via bank.



(3) the recipient of the taxable supply is liable for the unpaid tax from this

performance, if at the time of its implementation, or providing a payment on

the provider of taxable transactions published in a manner allowing

remote access, the fact that it is an unreliable payer.



(4) the recipient of the supply of services consisting in the supply of fuel

distributor of fuel under the law governing fuel,

liable for the unpaid tax from this performance, if at the time of his

make or provide payment on it is not about the provider

the chargeable event published in a manner allowing remote access

the fact that it is registered as a distributor of fuel in accordance with

the law governing fuel.



section 109a



A special way of ensuring tax



(1) if the recipient of the taxable supply shall pay for the provider

such tax taxable taxable transactions, without being

invited as a guarantor, it shall apply this payment to cover taxes only

provider of taxable transactions of the taxable transactions.



(2) the remuneration for the provider of taxable supply shall be borne by its administrators

the tax. Simultaneously with the payment recipient of taxable supply in a manner

published by the tax administrator shall



and identify the provider of taxable transactions),



(b)), to which the tax is intended,



(c) identifying the recipient of a taxable transaction),



(d)) the date of the chargeable event or date of receipt of payment

the provider of the chargeable event.



(3) if the remuneration for the provider of taxable transactions carried out without

placing the date of the chargeable event or date of receipt of payment, the

They considered that such a day shall be the day of receipt of payment by the tax.



(4) the amount paid for a provider of taxable supply shall be adopted and

records on his personal deposit account. The due date of the tax

the amount converts to a personal tax account provider of taxable transactions

with the date of payment to this day; If there is to be paid at a later time, it is converted to

personal tax account with the date of payment registered on personal deposit

account.



(5) if the tax to which the remuneration is determined, in whole or in part,

paid in full, the amount transferred from the personal deposit account or

as part of payment on the personal tax account provider

the chargeable event.



§ 110



Regulatory measures under the State of emergency, a threat to the State and the State of war



If it is declared an emergency, the State of emergency or State of war,

the Government may by regulation for a limited time necessary for,

appropriate to the nature and intensity of threats to the security of the United

Republic,



and adjust tax rates), but not more than 5 percentage points,

where appropriate, reclassify goods or services between the rates of taxes,



(b)) to enable the payers who carry out taxable transactions for the armed

forces, armed security corps, fire rescue, emergency

services and operators of economic mobilization, supply the prescribed types of goods

and to provide services to these entities without fixed taxes, while maintaining

the right to deduct in full.



Part 2



The special arrangements for the one-stop



Section 1



Basic provisions



§ 110a



Introductory provisions



(1) the special scheme is the one-stop



and outside the European Union) and



(b) the mode of the European Union).



(2) the one-stop scheme in the country, the person may use the

taxable, which provides selected service and meets in the Czech Republic

the conditions for the use of the special one-stop mode.




(3) in the case of a special mode of the one stop shop is a locally

the competent tax authority for the South Moravian region.



(4) the provisions on the jurisdiction of Specialized tax office in

the case of the special one-stop scheme shall not apply.



§ 110b



Definition of basic terms



(1) for the purposes of the special one-stop mode means the



and Tax Act) managed under the special scheme one

administrative space; the budget, which is a tax receipt, shall be deemed a public

the budget,



(b) Service service provided) taxable persons with the place

of performance on the territory of the European Union,



1. telecommunications service,



2. radio and television broadcasting services,



3. electronic service provided,



(c) the Member State of consumption) by the State in which the place of performance is provided by the

selected services



(d) the identification of the Member State) by the State in which the taxable person

tax registers in a special one-stop mode,



(e)) by a taxable person who is registered in the territory of the

Dani in a special one-stop mode; the user is a tax

entity.



(2) for the purposes of the special arrangements for the one-stop

establishment and the business of the taxable person, which

can accept and use the services, which are provided for the need to

This establishment, because it is sufficiently stable and has appropriate staffing and

technical resources.



Section 2



Common provisions on the administration of taxes in a special mode in the Czech Republic



section 110 c



Representation



The authorisation may be granted only to the extent of the right to representation in the

all operations, procedures or other procedures under the special scheme

one stop shop.



§ 110 d



The evidence for the purposes of the special one-stop mode



(1) a person who uses a special one-stop mode, it is

required to keep a register containing the details relating to the

provided by the select services by directly applicable regulation

the Union, which lays down implementing measures for directive on the common

system of value added tax ^ 7e).



(2) the information referred to in paragraph 1 shall be kept for a period of 10 years from the end of

the calendar year in which it was provided.



(3) the information referred to in paragraph 1 shall be at the request of the tax authority or the administrator

the competent State consumption taxes provided electronically.



section 110e



Way to pay taxes



(1) the tax is paid by the tax authorities in euro.



(2) the tax is paid to the tax administrator account denominated in euro, and it

by bank transfer.



(3) a taxable person who uses special arrangements in the territory of the country

one stop shop, is required to include, on which the tax is the payment

intended, and mark the payment relevant tax reference number

a confession.



§ 110f was leaning



The overpayment



(1) the tax administrator in a special mode one stop shop returns

vratitelný the overpayment without the request within 30 calendar days since the inception of

vratitelného overpayment.



(2) Vratitelný the overpayment is less than the € 4 will not be refunded.



Section 3



The tax administration in a special mode in the territory of the country as a State of identification



Subsection 1



The use of the special scheme, one stop shop in the Czech Republic



§ 110 g



Terms of use mode outside the European Union in the Czech Republic



(1) the system outside the European Union may use in the country by a taxable person

Dani, that



and) does not have its registered office in the territory of the European Union nor a fixed establishment



(b)) is not or is not required to be registered for value added tax in the

any Member State, and



(c)) in another Member State does not use the special arrangements for the one-stop

space.



(2) the system outside the European Union in the territory of the country apply to all selected

services provided by a person who uses this mode.



§ 110h



Conditions of use of the European Union in the Czech Republic



(1) the scheme within the territory of the European Union may be used by a taxable person,

that



and in the territory of the country) has a



1. the registered office, or



2. the establishment does not have a registered office in the territory of the European Union,



(b)) is the payer or identified person and



(c)) in another Member State does not use the special arrangements for the one-stop

space.



(2) the scheme of the European Union in the territory of the country apply to all selected services

person that uses this mode, with the exception of selected

the services provided with a place of performance in the Member State in which the

the registered office or place of business.



§ 110i



Restrictions on use of the special scheme, one stop shop in the Czech Republic



(1) a taxable person not established in the territory to use the scheme

the special one-stop "mode, in which it was registered,

for a period of 2 consecutive calendar quarters from the date when it was cancelled

registration



and at the request of, or)



b) ex officio on the basis of the notifications that had ceased to provide the selected

the service.



(2) the taxable person not established in the territory to use the special scheme

one stop shop for 8 calendar quarters immediately

following the calendar quarter in which there was a cancellation

registration due to a serious breach of the obligations relating to the

manage taxes in a special one-stop mode.



(3) a taxable person who has a place of business in this country, not in the

the territory of the European Union's scheme, and for a period of 2 years from the end of

the calendar year in which they began using this mode in another

Member State; This does not apply in the case of the transfer to the

territory of the country or to cancel the registration of an establishment in another

Member State.



Subsection 2



Administration and delivery in a special one-stop mode in the

the territory of the



§ 110j



Administration



(1) a taxable person is required to do under a special administration

one-stop mode, which determines the tax administrator,

through the electronic portal. Other administration within the Special

one-stop mode can be held through the electronic

the portal, if so, shall determine the tax administrator.



(2) access to the electronic portal is possible through the



and data messages signed) recognized electronic signature,



(b) the data message) with a verified identity that way, which can be

log on to the mailbox, or



(c)) access data.



(3) an application for registration can be filed in a data message format and

published by the tax structure



a) signed by the recognized electronic signature,



(b)) with a verified identity that way, you can sign in to

the data boxes, or



(c)) confirmed via the registration data.



(4) the tax administrator shall allocate to access data on the basis of the application for

registration submitted under paragraph 3 (b). (c)).



(5) the tax administrator shall publish in a way allowing remote access



and) the conditions and procedure for logging on the electronic portal,



(b)), which is a taxable person is required to do by means of

the electronic portal, and Administration can be held through the

the electronic portal,



c) format and structure, you must have a data message served

through the electronic portal,



(d)), the fact that it is technically equipped to accept data messages with

an authenticated identity that way, you can log into its

data boxes.



(6) a person entitled to access to an electronic portal is under no obligation to

handle access data so as to prevent their abuse.



(7) the Administration drawn up in the English language may be submitted at the same time

in the translation into the Czech language.



§ 110 k



Delivery



(1) the tax administrator in a special one-stop mode delivers

the document electronically, through the



and data boxes, or)



(b)) public data network to the electronic address specified in the application to the

the registration, if the addressee does not have a zpřístupněnu data mailbox.



(2) the reminder alert on failure to fulfil obligations in the management of the tax for the

Special one-stop scheme shall be served always

through the public data network to the electronic address specified in the

the application for registration.



(3) a document that is delivered via a public data network on

the e-mail address shall be deemed to have been delivered at the moment of dispatch

the tax administrator through the electronic portal.



Subsection 3



Registration of taxable persons, in a special one-stop mode in the

the territory of the



§ 562a



The application for registration



(1) If a taxable person in the territory of the country to use the special scheme

one stop shop and if it satisfies the conditions of its use in the territory of the country,

is required to file an application to register for VAT in a special mode

one stop shop in the calendar quarter immediately

preceding the calendar quarter to which the special regime intends to

one stop shop use.



(2) If a taxable person who, in the territory of the country satisfies the conditions

the use of the arrangements of the special one-stop mode,

for the first time provide the selected service to which it intends to use in the Czech Republic

This mode is required to file an application for registration within 10 days after

end of the calendar month in which this service is provided. In


the application to register the person specifying the date when the service provided.



(3) the application for registration shall be filed within 10 days after the end of the calendar

months in which to meet the conditions for the application of the scheme

The European Union in the country, if the person intends to use the mode of the European

Union in the territory of the country and stops using the mode of the European Union in another

Member State, because the seat moves or ceases to be in another

the Member State of establishment.



§ 110 m



Notification obligation of a person using the special arrangements for the one-stop

space



(1) if there is a change in the particulars, that the taxable person is required to

indicate when you register for VAT in a special one-stop mode

the place is obliged to notify this change to the tax administrator within 10 days after the end of

the calendar month in which it occurred.



(2) it shall not be the first provision of selected services that occurs in

calendar quarter following the filing of the application for registration.



(3) if the taxable person of providing the selected service in the

Special one-stop mode, it is bound to this fact

notify the authorities within 10 days after the end of the calendar month in

which has ceased to provide those services.



§ 110n



The marketing authorisation



(1) If a taxable person who filed the application for registration

taxable in a special one-stop mode, terms of use

the special one-stop scheme, the tax it

registers.



(2) a taxable person is in the territory of a registered taxable person in a special

one-stop mode



and) from the first day of the calendar quarter following the submission of the

the application for registration,



(b) from the date of the grant) of the selected service, which stated in the application form to

the registration or the notification of change in registration information, or



(c)) of the date on which the conditions for application of the scheme

The European Union on the territory of the country that has moved or no longer have a registered office in the

another Member State establishment, and thus no longer fulfils the conditions on the

the basis of which the European Union scheme used in another Member State.



(3) the decision on registration in the case of system outside the European Union in

the territory of the tax administrator shall assign instead of tax identification number

tax registration number.



(4) The tax registration number shall apply mutatis mutandis the provisions of a tax

identification number.



§ 110o



Cancellation of user registration at the request of



The tax administrator cancels the registration of the user on the basis of change notification

registration data, asking about the cancellation of the registration, to the last

day of the calendar quarter, if the user has filed this

notification within 15 days before the end of the calendar quarter.



§ 110p



Cancellation of user registration ex officio



(1) the tax administrator cancels the registration of the ex officio, if the user



and that has stopped) reports provide the selected service or otherwise, after the

for 8 consecutive calendar quarters



(b) does not comply with the terms of use) of the special arrangements one stop shop

in the territory of the country, on the basis of has been registered, or



c) seriously violate their obligations relating to the management of taxes

in a special one-stop scheme in the country.



(2) the user is unregistered



and) on the last day the calendar quarter in which the decision on the

cancellation of the registration issued,



(b)) to the date on which he ceased to meet the conditions for the use of the

The European Union on the territory of the country by relocated headquarters out of the territory or

He stopped to have a domestic place of business, or



(c)) on the date on which he ceased to meet the conditions for the use of the outside

The European Union on the territory of the country that began on the territory of the European Union

the registered office or place of business.



Subsection 4



Tax return and paying tax in the special one-stop mode

space



§ 110q



The tax period



For the purposes of the special scheme is the one-stop tax

period calendar quarter.



§ 110r



Tax return and additional tax return



(1) the user is obliged to file a tax return within 20 days after the end of

the tax year, even in the case that for the relevant tax period

It did not provide the selected service.



(2) the user serves the additional tax return by the tax authorities in the Czech Republic

until the expiry of the deadline for its submission, which is 3 years. This period begins

run on the day on which the deadline for the submission of the tax return.



(3) if the last day falls in the period referred to in paragraph 1 or 2 on a Saturday,

Sunday or public holiday, the last day of the deadline that day.



(4) the tax shall be stated in euro with a precision of two decimal places without

rounding.



(5) if the form of the tax return in which the particulars required in the

euro, the exchange rate for the conversion of the European Central Bank

published for the



and the last date of the reporting period), or



(b)) the next day, when for the last day of the reporting period

the course is not published.



(6) if the form of the additional tax return required putting

data in the euro, the exchange rate used for the conversion of the original

the performance.



§ 110s



The prescription and the determination of the tax



The tax on the basis of filed tax return or an additional

tax return will prescribe the amount of the alleged tax registration tax or

the difference and the tax does not provide.



section 110t



Fix the tax base and the amount of tax the user makes the tax base and repair

the amount of tax in the tax return for the tax year in which the

was required to disclose the tax on the original transactions.



§ 110u



The assignment of a tax return and payment



The tax administrator shall forward the tax administration of the State of consumption in the corresponding

the range of



and data from a submitted) tax return or an additional tax

Returns and



(b)) up to the amount remitted payment to the alleged tax.



§ 110v



Payment without sufficient indication



If the taxable person does not, on which the payment is intended, the tax

or does not mark the payment reference number of the relevant tax return,

shall apply, mutatis mutandis, the provisions of the tax code about the payments performed without

sufficient indication of the tax. If such person fails to respond within the time limit laid down

the tax administrator, his tax returns this payment.



Section 4



The tax administration in a special mode in the territory of the country as a State of consumption



§ 110w



Basic provisions



(1) a taxable person who is registered for tax in the Special

the one-stop scheme in another Member State and provides the

selected services with place of performance on the territory of the country, fulfilling the obligations under the

the tax period relating to the administration of taxes in a special mode

one stop shop, via the tax authorities of the State

identification.



(2) a taxable person is required to fulfil the obligations referred to in paragraph

1, with the exception of submission reached through the electronic portal,

against the tax authorities in the country in the role of the State from the moment consumption

against it the tax administrator shall act for the determination, collection,

ensure the enforcement of taxes, or where that person notifies the emergence of this

obligations.



(3) the person referred to in paragraph 1, the tax subject.



§ 114 x



Delivery



(1) the tax administrator in a special one-stop mode delivers

the document electronically, through a public data network on

the e-mail address specified in the application for registration.



(2) a document that is delivered via a public data network on

the e-mail address shall be deemed to have been delivered at the moment of dispatch

the tax administrator through the electronic portal.



§ 110y



The last known tax



(1) the last known tax for the purposes of the special scheme of one

administrative space means the tax, which was last for

the relevant tax year



a) alleged by a taxable person who is registered for VAT in the

Special one-stop scheme in another Member State, in

tax return or an additional tax return, or



(b)) by the tax has been finally doměřena ex officio.



(2) the last known tax tax prescribes the registration taxes.



§ 110z



And samodoměření tax self-account



(1) tax hardened by a taxable person who is registered for VAT in the

Special one-stop scheme in another Member State, in

tax return shall be deemed assessed the closing date for

filing a tax return, and that of it tempered.



(2) in the event that a taxable person who is registered for VAT in the

Special one-stop scheme in another Member State, does not give

tax return in the time limit laid down by law, the tax on the hardened

in the amount of EUR 0.



(3) the tax on hardened by a taxable person who is registered for VAT in the

Special one-stop scheme in another Member State, in

additional tax return is considered doměřenou the date of

the additional tax in the amount of the alleged difference from

the last known tax; This does not apply if the additional tax return filed

in the course of the doměřovacího proceedings ex officio.




(4) in an additional tax return is not grounds for filing and

day finding the difference from the last known tax.



§ 110za



An additionally assessed tax, ex officio



(1) if the tax on the basis of the procedure for the removal of doubt

or on the basis of a tax audit, the last known tax is not in the correct

the amount of tax in the amount of the difference doměří the last known tax and the amount of the newly

the detected.



(2) to be measured in accordance with paragraph 1 of the tax proceeds also in the

where the taxable person who is registered for VAT in the

Special one-stop scheme in another Member State,

comply with the request to submit additional tax return.



(3) the invitation to submit additional tax return should not be initiated doměřovací

proceedings ex officio; doměřovací procedure is initiated ex officio.

the mere lapse of the time limit laid down in this challenge.



(4) submission of an additional tax return during the doměřovacího control

initiated ex officio proceedings not initiated doměřovací. The information referred to in

the following declaration will be used when you submitted an additionally assessed tax ex officio.



§ 110zb



Relationship to prekluzivním deadlines



(1) additional tax return is not permissible to lodge after a period of 9 years from

the beginning of the time limit for the determination of the tax.



(2) the time limit for payment of the tax shall be suspended on the basis of tax doměřením

an additional tax return.



§ 110zc



The order of payment of the levy



Payment shall be used primarily to cover taxes for the tax period on

which it is intended.



§ 110zd



State of consumption tax



You can pay the tax and overpayment to other tax jurisdictions.



§ 110ze



Accessories of tax



(1) interest and penalties are determined in euro with a precision of 2 decimal

places without rounding.



(2) failure to submit a tax return does not tax entity the obligation to

pay a fine for late tax claim.



(3) the interest on arrears is if not prescribed, shall not exceed the amount of € 8.



(4) interest on the amount is posečkané if not prescribed, does not exceed the € 4.



PART TWO



TRANSITIONAL AND FINAL PROVISIONS, THE CANCELLATION



§ 111



Transitional provisions



1. for the application of the value added tax for the period prior to the date of acquisition

the effectiveness of this law, as well as for the assertion of rights with

related, the existing legislation.



2. According to the existing legislation in force until the date of entry into force of

This Act shall be considered until their end all procedural time limits,

that started running before the effective date of this Act. The redemption period

the rights referred to in paragraph 1 shall be governed by existing laws.



3. The payer according to present regulations registered are registered by

of this Act.



4. The payer who served the tax return for the calendar quarter is

obliged to 25. July 2004 file a tax return for the month of April 2004

According to the existing legislation.



5. the tax period for the payer, which makes a tax return for the

the calendar quarter and the payer has progressed under point 4, the period is

from the 1. May 2004 to 30 June 2005. June 2004. From the 1. July 2004, payer serves

tax return under section 99.



6. a certificate of registration that was issued before the date of the acquisition of

of this Act, shall remain in force. Tax identification

numbers allocated before the date of entry into force of this Act

registered tax bodies shall be amended so that the first three digits, and the

the hyphen is replaced by "CZ". The tax entity is obliged to provide the following

the changed tax identification number. At the request of the tax entity administrator

the tax change tax identification number shall indicate in the certificate of

registration.



7. for the determination of the amount of the turnover referred to in § 6 of this Act for the purposes of

registration not take into consideration the turnover achieved before the effective date of this Act.



8. in the 2004 tax periods after the date of entry into force of this

the law is used as the advance coefficient for the shortening of the right to

deduction under section 76 para. 6 the coefficient calculated when settlement

deduction for the tax period of the calendar year 2003.



9. If you cancel the registration beginning with the effective date of this Act, the Bill

that when you claim a tax deduction for assets in the period up to 31 December 2006.

December 2000 used the coefficient under section 20 of the current law, modifies the

the amount of the reduction of the right of deduction under section 74 para. 5 the coefficient

laid down pursuant to § 76 of this Act.



10. In the settlement of the right to deduct from the 1. January 2004 to 31 December 2004.

in December 2004, the payer shall proceed, so that for the period from 1 January 2005. January 2004 to

the effective date of this Act, under the terms of settlement makes the section 20

the existing law, and for the period from the effective date of this Act, until 31 December 2006.

in December 2004, pursuant to § 76 of this Act. The settlement for the period from 1 January 2005.

January 2004 to the effective date of this Act shall be indicated in the tax payer

return for the month of April 2004. In the case of corrections made

taxable transactions for the already settled period referred to in the preceding sentence

the payer shall proceed pursuant to section 20 (2). 11 of the present law. Settlement for

the period from the effective date of this Act, until 31 December 2006. Bill-December 2004

indicate in their tax returns for the last tax period of 2004. In

tax periods of 2005 is used as a backup for the coefficient

contraction of the right to deduct under section 76 para. 6 the coefficient

calculated when settlement of the deduction for the tax period from the date of

the effectiveness of this Act until 31 December 2006. December, 2004.



11. for contracts concluded before the day preceding the effective date of

This law, which to this day provided a backup to

taxable transactions, which will be carried out after the entry into force of this

of the Act, the taxpayer is obliged to admit the tax on the date of implementation

the chargeable event. Deposit paid prior to the effective date of this

the law is not received payment under this Act. For contracts concluded in the

the day preceding the effective date of this Act, which

will be made after the entry into force of this Act and shall be

o the transactions under this Act, the payer is required to

to declare and pay the tax, shall be obliged to admit that tax on the date of implementation

taxable supply or on the date of receipt of payment, if the payment is accepted

After the entry into force of this Act. The amount paid before the date of

the effectiveness of this law is not received payment under this Act.



12. For a leasing contracts which have been concluded and the subject

the Treaty was passed into use in the day preceding the date of acquisition

the effectiveness of this law, shall apply the relevant provisions of law No.

588/1992 Coll., on value added tax, in the version applicable until the date of

preceding the effective date of this Act.



13. a person registered for VAT in another Member State may

register on the date of entry into force of this Act, if the

carry out taxable transactions in the country.



14. in respect of the goods in another Member State or acceding

Member State are placed under the customs procedure of export or transit to 30.

April 2004 and after the date of entry into force of this law shall enter into the territory of the country,

proceed as in the importation of goods.



15. in the case of goods which were in the territory of the country are placed under the customs procedure of export,

transit or outward processing by 30. April 2004 and after the date of

entry into force of this law shall enter into another Member State, the

proceed as for the export of the goods.



16. The provisions of § 36 odst. 10 for the first time apply for the return of the backed up

packaging repurchased after 30. April 2004.



17. canceled



18. For the determination of the place of performance according to § 8 para. 3 for the period from the effective

This Act, until 31 December 2006. December 2004 does not apply, the condition that the value of

the delivered goods to another Member State has not been exceeded in the

preceding calendar year.



19. Decision on obligations issued by the tax effective keeping pursuant to § 18 of the

Act No. 586/1992 Coll., on value added tax, as amended

legislation, effective 31 December 1998. December 2004, shall remain in force

even after the effective date of this Act.



20. The transfer of the property, for which the legal effects of a deposit to the

April 30, 2004, the existing legislation shall apply.



21. for the goods, which were imported from countries which were Member States of the

before the effective date of this Act, and placed under the relevant customs

the modes are the procedures for the application of this Act after the effective tax

in accordance with the customs legislation.



22. For programmes of pre-accession aid, after of this Act returns

tax under section 81 until the end of the programmes.



23. If the items before the effective date of this Act, are placed under the

exports and its output to another Member State after the effectiveness of the

the law will not be endorsed by the customs authority, certifying compliance with payer

conditions for the exemption from tax in other evidence.



§ 112



Regulation (EEC)



Shall be repealed:



1. Act No. 586/1992 Coll., on value added tax.



2. Act No. 320/1993 Coll., amending and supplementing Act No. 588/1992

Coll., on value added tax, as amended by law No 196/1993.



3. Act No. 258/1994 Coll., amending and supplementing Act No. 588/1992

Coll., on value added tax, as amended.




4. Act No. 133/1995 Coll., amending and supplementing Act No. 588/1992

Coll., on value added tax, as amended.



5. Act No. 209/1997 Coll., amending and supplementing Act No. 588/1992

Coll., on value added tax, as amended.



§ 113



The effectiveness of the



This Act shall take effect on the date of the Treaty of accession of the Czech

Republic to the European Union in force, with the exception of the provisions of § 23 para.

3, § 73 para. 3 and § 51 sentence last paragraph. 1 (b). (j)), which shall become

from 1 January 2000. January 1, 2005.



Fort Worth Star Telegram in r.



Spidla in r.



Annex 1



List of transactions, in the implementation of the entities engaged in

the public administration shall be considered taxable persons



1. the supply of water, gas, heat, cold and electricity.



2. the supply of new goods manufactured for sale.



3. Telecommunications Services.



4. The carriage of passenger and freight.



5. storage, port and airport services.



6. The services of travel agencies, tour guide services.



7. the services of advertising agencies.



8. services of organizing exhibitions, fairs and congresses.



9. the operation of outlets for the employees, canteens, racing and similar

eateries.



10. services operators of radio and television broadcasting, other than

exempt from tax pursuant to § 53.



11. Transactions carried out State agricultural intervention fund for

the supply of agricultural and food products in accordance with the laws of the

applicable to the operation of this Fund.



Annex 2



List of services subject to a reduced rate of tax for the first



CZ-CPA service description

Repair of medical devices referred to in annex 3 to this law.

33.17.19 Repair of wheelchairs.

36.00.2 water treatment and supply through networks.

37 sewage collection and treatment including other related services

with these activities.

23.7 the collection and transport of municipal waste.

preparing for disposal and 38.2 disposal of municipal waste.

49 Ground mail regular transport passengers and their baggage.

49.39.2 passenger transport by ropes and teleferics and ski lifts.

50 Water mass regular transport passengers and their baggage.

51 Air Mail regular transport passengers and their baggage.

55 accommodation services.

59.14 grant entry to film the show.

81.21.10 interior cleaning services carried out in the home.

81.22.11 window cleaning Service carried out in the home.



86 health care as defined by the code of a product classification

CZ-CPA 86, if not as a health service shall be exempt

from tax pursuant to section 58.

87 social care, if it is not exempt from tax under section 59.

88.10, 88.91 Home care for children, the elderly, sick and disabled citizens.

90 Service writers, composers, sculptors and other performers,

If this is not the granting of permission to the enforcement work

and outside services, independent journalists, independent models.

90, 91, 93 Grant permission for entry into museums and other cultural facilities

(for cultural events and sights, exhibitions, to the Zoological and Botanical

gardens, nature reserves, national parks, lunaparkůa entertainment

parks, circuses, historical buildings and similar visitor attractions).

93.11, 93.12 grant entry to sporting events; use of covered

even Fiat sports facilities for sports activities.

gyms and fitness centres Services 93.13.

93.29.11 services related to the operation of recreational parks and beaches.

93.29.21 grant entry to the Fireworks, light and sound show.

No 96.03 funeral and related services outside the funeral services for animals.

96.04 Services Turkish bath, saunas, steam baths and salt caves.



First, the reduced tax rate are subject to services that match at the same time

numeric code product classification CZ-CPA valid from 1. January 1, 2008 and

expressly referred to the verbal description of this code in the text box portion of this

of the annex.



Regular mail carriage of persons means passenger transport

established routes, passengers embarking and disembarking on the advance

designated bus stops or places according to pre-established road

schedules, approved by law No 111/1994 Coll. on road traffic in

as amended, Act No. 266/1994 Coll., on rail, as amended by

amended, Act No. 49/1997 Coll., on civil aviation and the

amendments to Act No. 455/1991 Coll., on trades

(Trade Act), as subsequently amended, Act No. 114/1995

Coll. on inland navigation, as amended, Decree

The Ministry of transport and communications No. 388/2000 Coll., on public timetables

regular passenger transport services, in the case of regular passenger services to the public.



For the services of cleaning of the Interior carried out in households and services

window cleaning to be carried out in the home for the purposes of this Act, shall be deemed to

cleaning the apartment or family home outside of space, which are not intended to

housing.



For the cleaning work in the home is also considered to cleaning of the common

the space of an apartment house.



Permission to work for the enforcement of the authorisation under law No.

121/2000 Coll. on copyright, rights related to the law of

Copyright and on the amendment to certain acts, as amended.



Annex 3



The list of goods subject to the reduced rate of tax for the first



------------------------------------------------------------------------------------------------

Nomenclature code

customs tariff item name

------------------------------------------------------------------------------------------------

01-05, 07-23, 25-Food including beverages (except alcoholic, set out the specific

^ Law 70) and feed for animals; live animals, seeds, plants

and ingredients normally intended for food preparation; products normally

used as a supplement or substitute foodstuffs; water.

Excluding the goods listed in numeric codes 2203-2208

and goods of numeric codes 0402, 0404, 1901, 2106, which is included

in annex No. 3a



06 live trees and other plants; bulbs, roots and the like; cut

flowers and ornamental foliage.



07-12 Plants and seeds



28-30, 40, 48, 56, 61 62-Radiopharmaceuticals, 2420 sorbate for diabetics, aspartame, saccharin and its salts,

antibiotics, pharmaceutical products-just designed prozdravotní

services, disease prevention and treatment for human medical use.

Excluding the goods listed in numeric codes 2843-2846, 2852, 3002,

3003, 3004, 3006, which is included in Appendix 3a.



49-books, brochures, leaflets, brochures, newspapers and magazines, scrapbooks,

picture books, drawing and omalovánkypro children,

music printed or handwritten, cartographic products of all kinds

, including atlases, wall maps, topographical plánůa globusů;

where advertising does not exceed 50% of the area.

Outside of printed matter fully or substantially intended for advertising and excluding goods

listed in numeric codes, 4901 4903, 4904, which is included in Appendix 3a.



01-96-medical devices in accordance with the legal rules relating to the

medical devices which are usually intended for the exclusive personal

the need to treat people with disabilities disability or to

mitigate its consequences, if this is about medical devices,

which could be included in the groups listed in section A of Appendix No. 3

the Act on public health insurance, or that are listed

in annex 4 of the Act on public health insurance, with the exception of

medical devices that are included in these types of

(types of) medical devices sections (B) and (C) Annex 3:

-all species (types) of medical devices referred to in section B of the

-tampons coil

-cellulose wadding

-resources-Ostomy deodorant

-wig.



01-96-medical devices in accordance with the legal rules relating to the

medical devices which are usually intended for the exclusive

personal use of the disabled to treat disability

or mitigate the consequences of, if this is a medical

funds made pursuant to Regulation kvalifikovanéhozdravotnického

the worker, whom the worker publishes individual design

the characteristics of the medical device is intended for use only

for a particular patient.



90-orthopaedic appliances, including crutches, surgical belts

and kýlních belts; splints and other fracture appliances resources; artificial

parts of the body; AIDS for hearing aids and other devices worn


in the hand or on the body or implanted in the body to compensate for the

the consequences of any defect or disability, and that only medical

resources under the legal rules relating to the health

If the resources are typically intended for exclusive personal use

disabled for treating disability or to

mitigate its consequences.



48, 64, 66, 84, 85, 87,-the goods for the personal use of the sick to mitigate the effects of disease,

90, 91 which is not a medical device based on zvláštníchprávních

regulations, namely:



-Braille paper



-Personal and kitchen scales with speech output for blind and

partially-sighted persons



-Typewriters and word-processing machines (slovníprocesory)

adapted to the use of the blind and partially vidícímiosobami or

persons with amputated upper leg or paralyzed



-Electronic calculators with voice or haptic output for

the blind and partially sighted people and electronic calculating machines

with voice or haptic output for blind and partially sighted people



-Machines specially adapted for the blind and partially sighted people

with voice or haptic output or a hardware adapter for

enlarging the font and image, and their units and ancillary equipment

with voice or haptic output or a hardware adapter for

font and image zoom



-Braillská printer for the blind and partially sighted

person, the keyboard for the blind and partially sighted persons and other

the output and input drive of the computer for zpracováníhmatového fonts



-Units of computers and ancillary equipment for počítačůmumožňující

their control of the fine motor skills of the persons or

amputovanými limbs



-Phones and devices designed for použitíneslyšícími

persons



-The television image Magnifier for blind and partially sighted

persons



-Special acoustic or Visual device for the deaf,

the blind and partially sighted people



-Manual control of the foot-operated pedal, hand levers, lever, včetněřadicí

for disabled people



-Watch for the blind and partially sighted people with tactile or

voice output with a case other than of precious metals and vibrating

and light watch for the deaf persons



-Vibration and light alarms for deaf persons and alarms

with voice or haptic output for the blind and partially

a sighted person



-The parts of these products for which he is an honorary

the statement proved that the goods belong to a specific amount of

referred to the kind of goods.



94-baby-seats for cars.



4401-fuel wood, in logs sawn rings, branches, or otepích

similar forms; wood in chips or particles, sawdust and wood

waste and scrap, whether or not agglomerated in logs, briquettes, pellets or

the like, intended for use as fuel.



The nomenclature of the customs tariff code means the code description of selected products

in the customs tariff, as amended ^ 72).



First, the reduced tax rate is subject to the item that corresponds to the code at the same time the nomenclature of the customs tariff

and expressly referred to the verbal description of this code in the text section of this annex.



A newspaper for the purposes of this Act, the periodic journals and news publications, issued by the

at least twice a year under the same name, and for them the typical without hard connection of individual

sheets.



Advertising for the purposes of the classification of goods in the appropriate tax rate means the advertisement under law No. 40/1995 Coll.

on the regulation of advertising and amending and supplementing Act No. 468/1991 Coll., on radio and television

the broadcast, in the wording of later regulations, as amended.



Annex 3a



The list of goods subject to the second, the reduced tax rate



------------------------------------------------------------------------------------------------

Nomenclature code

customs tariff item name

------------------------------------------------------------------------------------------------

0402, 0404, 1901, 2106-formulae and follow-on formulae and foods for young children.

------------------------------------------------------------------------------------------------

0801, 1101-1106, 1201,-products, namely:

1204, 1206-1208, 1212,-from cereals that are listed under the codes

1214, 2004, 2005 customs tariff nomenclature in Chapter 10

-of the products that are listed under the codes

the nomenclature of the customs tariff, chapters 8 and 12

-from potatoes

-of the dried leguminous vegetables of heading 0713, of sago or of roots

or tubers of heading 0714 or of the products of Chapter 8.

-Mixtures of grain mill products

------------------------------------------------------------------------------------------------

1107 to 1109, 1903, 3505-Malt, starch, wheat gluten and a mixture of these products.

------------------------------------------------------------------------------------------------

1806, 1901, 2004, 2005,-Modified products and ready mixes for the preparation

2103, 2106 food for people intolerant to gluten.

------------------------------------------------------------------------------------------------

2843-2846, 2852, 3002,-Radiopharmaceuticals, vaccines, medications, contrast agents for

3003, 3004, 3006 x-ray examinations, diagnostic reagents intended for feed

patients on hormonal chemical contraceptive preparations

the basis-intended for medical and veterinary services, prevention

disease and treatment for human or veterinary medical use.

------------------------------------------------------------------------------------------------

4901, 4903, 4904-printed books, picture books for children; printed music, printed or

hand-written, whether or not bound or illustrated.



Excluding items, where advertising exceeds 50% of the desktop.

------------------------------------------------------------------------------------------------



Code of the nomenclature of the customs tariff, for the purposes of the classification of goods in the appropriate tax rate means

the numeric code for the description of the selected products in the customs tariff, as amended ^ 72).



Other reduced rate of tax is subject to the item that corresponds to the code at the same time the nomenclature of the customs tariff

and expressly referred to the verbal description of this code in the text section of this annex.



Initial and follow-on formulae for the purposes of the classification of goods in the appropriate tax rates

means food as defined in article 2 (2). 2 (a). (c)), and (d)) of the European Parliament and

Council Regulation (EU) No 609/2013 of the 12. June 2013, to food intended for infants and young children

foods for special medical purposes and compensation of the daily diet for regulacihmotnosti and

repeal of Council Directive 92/52/EEC, Commission Directive 96/8/EC, 1999/21/EC, 2006/125/EC and 2006/141/EC,

European Parliament and Council directive 2009/39/EC and Commission Regulation (EC) No 41/2009 and Regulation (EC) No.

953/2009. Food for small children means food as defined in article 2 (2). 2 (a). (f))

Regulation (EU) No 609/2013. Mill products and mixtures of grain mill products, malt, starches,

wheat gluten and a mixture of these products, customized products and ready mixes for the preparation

food for persons with gluten intolerance must meet the requirements on food composition for people

with gluten intolerance, as defined in Commission Regulation (EC) No 41/2009 of 20 January 2009 on the

the composition and labelling of foods suitable for people intolerant to gluten.



Printed book for purposes of the classification of goods in the appropriate tax rate also means the book reproduced

the mimeograph machine, under the control of a device for the automatic data processing machine, embossed,

photographed, photocopied, termokopírováním or writing on a typewriter.



A picture book for children for the purposes of the classification of goods in the appropriate tax rate means the book for

children, which is the primary concern and the text is subsidiary.



Advertising for the purposes of the classification of goods in the appropriate tax rate means the advertisement under law No.

40/1995 Coll., on regulation of advertising and amending and supplementing Act No. 468/1991 Coll. on the operation of

radio and television broadcasting, as subsequently amended, as amended.



Annex 4



Works of art, collectors ' items and antiques

-----------------------------------------------------------------

The name of the goods nomenclature code

customs tariff

-----------------------------------------------------------------

And works of art)


-----------------------------------------------------------------

5805-Tapestries made by hand from original masters

provided by the artist, but not more than eight copies.



6304-wall textiles made by hand from original

the draft provided by the artist, but not more than eight copies.



9701-pictures, paintings, drawings, collages, and similar to the artwork,

made entirely by hand by the artist, completely apart from plans

and drawings for architectural, engineering, industrial,

commercial, topographical or similar purposes, hand-decorated

manufactured articles, theatrical scenery, Studio back cloths

and similar to the painted background.



9702-original engravings, prints and lithographs, which are made

artist direct in a limited number of specimens

in black and white or in colour, and it entirely by hand

rather than mechanical or photomechanical process.



9703-original sculptures and statues of any material, if

they were entirely constructed by the artist; sculpture casts into 8 pieces,

If the production is supervised by the artist or his legal

representative.

-----------------------------------------------------------------

B) collectibles

-----------------------------------------------------------------

9704-postage stamps, postage stamps or stamps, envelopes,

postmarks bearing the first day of issue postmark

stamps, postage stamps and postmarks, or similar

nefrankované objects, if they are not legal tender and

not being intended for use as legal tender.



9705-collections and collectors ' pieces of zoological, botanical,

mineralogical, anatomical, historical

archaeological, palaetological, ethnographic or

Numismatic interest.

-----------------------------------------------------------------

C) Antiques

-----------------------------------------------------------------

9706-objects other than works of art or collectors ' items,

If they are older than 100 years.

-----------------------------------------------------------------



Annex 5



List of goods which, when the reverse mode of delivery

the obligations of the



------------------------------------------------------------------------------------------------

The name of the goods nomenclature code

customs tariff

------------------------------------------------------------------------------------------------

2618 00 00 granulated slag (slag sand) from the manufacture of iron or steel

2619 00 Slag, dross (other than granulated slag), scalings and

wastes from the manufacture of iron or steel

2620 slag, ash and residues (other than from the manufacture of iron or steel),

containing metals, arsenic or their compounds

3915 waste, parings and scrap, of plastics

4004 00 00 Waste, parings and scrap of rubber (other than hard rubber) and

powders and grains of them

4707 waste paper and paperboard (waste and scrap)

5003 00 00 silk waste (including cocoons unsuitable for reeling, yarn waste and

garnetted stock)

5103 00 00 waste of wool or of fine or coarse animal hair (including yarn

waste but excluding garnetted stock)

5103 20 00 Other waste of wool or of fine animal hair

5103 30 00-waste of coarse animal hair

5202 00 00 cotton waste (including yarn waste and garnetted stock)

5202 10 00 Spool waste

5505 00 00 chemical fiber waste (including noils, yarn waste and garnetted stock

material)

6310 used or new rags, scrap twine, cordage, ropes and cables of textile

materials in the form of residues or products excluded from the application of

7001 00 10 glass and other glass wastes

7112-waste and scrap of precious metal or of metal clad with precious metal;

other waste and scrap containing precious metal or precious compounds

metals, used principally for the recovery of precious metals

7204 ferrous waste and scrap of iron or steel; remelting scrap of iron or

steel ingots

7404 00 Copper waste and scrap

7503 00 Nickel waste and scrap

7602 00 aluminium waste and scrap

7802 00 00 Lead waste and scrap

7902 00 00 Zinc waste and scrap

8002 00 00 Tin waste and scrap

8101 97 00 tungsten waste and scrap

8102 97 00-molybdenum waste and scrap

8103 30 00-waste and scrap of tantalum

8104 20 00-waste and scrap of magnesium

8105 30 00-waste and scrap of cobalt

ex 8106 00 10 bismuth waste and scrap

8107 30 00-waste and scrap of cadmium

8108 30 00-waste and scrap of titanium

8109 30 00-waste and scrap of zirconium

8110 20 00-antimony waste and scrap

8111 00 19 manganese waste and scrap

8112 13 00 waste and scrap of beryllium

8112 22 00 chromium waste and scrap

8112 52 00 waste and scrap of thallium

8112 92 21-waste and scrap of niobium (columbia); rhenium; Gallia; India; vanadium

and germanium

8113 00 40 cermets waste and scrap

8548 10 waste and scrap of primary cells, batteries and electric accumulators;

spent primary cells, batteries and electric accumulators.

------------------------------------------------------------------------------------------------



The nomenclature of the customs tariff code means the code description of selected

the products referred to in the customs tariff, as amended ^ 72). If before

the nomenclature of the customs tariff, the code "ex" appears, the annex

the items marked with a code at the same time the nomenclature of the customs tariff and

expressly referred to the verbal description of this code in the section of the annex.



Annex 6



List of supplies of goods or services, which uses the mode

reverse charge, if so provided by the Government



1. the transfer of emission allowances for greenhouse gas emissions under the Act

governing the terms of trading greenhouse

gases.



2. the supply of mobile phones, which, for the purposes of value added tax

value means the devices made or adapted for use in connection

with the network, which has a license, and operated on specified frequencies,

regardless of whether they have other uses.



3. Delivery of the equipment with integrated circuits, such as microprocessors and

the central processing unit, in a State prior to integration into products

for the final user.



4. The supply of gas and electricity trader solely as set forth in Section 7a of the paragraph. 2.



5. Delivery of the certificates of gas and electricity.



6. the provision of telecommunications services.



7. the supply of gaming consoles, tablets and laptops.



8. the supply of cereals and industrial crops including oilseeds and

sugar beet.



9. delivery of raw or polozpracovaných metals, including precious metals,

other than in annex 5, and with the exception of delivery, subject to

the special arrangements under section 90 or 92.



10. the supply of goods or services, for which the Czech Republic

implementing Council decision authorised to apply a special measure

derogating from article 193 of Directive 2006/112/EC on the common system

of value added tax.



Selected provisions of the novel



Article. XI of Act No. 635/2004 Sb.



Transitional provisions



1. for the application of the value added tax for the tax period before

entry into force of this Act apply the existing legislation.



2. urban part in territorial statutory členěném City (districts) and

the urban part of the city of Prague, which are separate entities

subject to VAT payers shall become the effective date of this Act,

If the city or the capital city of Prague, which are part of,

It was the payer according to present regulations.



Article. XII of Act No. 545/2005 Coll.



Transitional provision



Correction of the tax base of tax pursuant to the provisions of § 42 para. 1 (b). (d))

You cannot perform the transactions for which the tax was no longer in any way from

the State budget is returned.



Article. XI of Act No. 270/2007 Sb.



Transitional provisions



When you save a compensation for the non-application of the tax for failure to comply with the legal

registration obligations, that took place before the date of entry into force of

of this Act, shall be treated in accordance with the existing legislation.



Article. (IX) the Act No. 261/2007 Coll.



Transitional provisions



1. for the application of the value added tax for the tax year prior to the date

entry into force of this law, as well as for exercising the rights and obligations of the

related, shall apply the existing legislation.



2. for transfer of the apartment house, family house or apartment, or for conversion

the incomplete apartment house, family house or apartment, for which there is

the legal effects of a deposit before 31 December. December 2007, apply a reduced rate of

the tax.



Article. CIV. Law No. 296/2007 Sb.



Transitional provision



The provisions of this law shall also apply for a value added tax

related to proceedings to be initiated, and finally neskončeno

pursuant to Act No. 328/1991 Coll., on bankruptcy and settlement, as amended by

amended, before the date of entry into force of this Act.



Article. (II) Act No. 302/2008 Sb.



Transitional provisions



1. for the application of the value added tax for the tax year prior to the date


entry into force of this law, as well as for exercising the rights and obligations of the

the relevant existing legal provisions shall apply.



2. for contractual relations of a leasing contracts concluded in accordance with

Act No. 235/2004 Coll., in the version in force until the date of entry into force of this

the law, the subject matter of the contract was passed to the lessee until the day

preceding the date of entry into force of this Act shall apply

the provisions of Act No. 235/2004 Coll., in the version in force before the date of application

the effectiveness of this Act.



3. Taxable person, registered as a taxable person identified

pursuant to section 96 and 97 of Act No. 235/2004 Coll., in the version in force before the date of application

the effectiveness of this law, and does not apply to her obligation to register

According to § 95 of Act No. 235/2004 Coll., in the version in force from the date of acquisition

the effectiveness of this law, from the date of entry into force of this Act

becomes liable pursuant to section 94 of the Act No. 235/2004 Coll., in the version in force

from the date of entry into force of this Act, and shall, within 15 days from the date of

entry into force of this Act, notify the relevant tax authorities,

that is a taxable person.



4. A taxable person with a registered office or place of business in another

Member State and a foreign taxable person having a place of business in the

the country, which is the effective date of this Act does not become

the payer pursuant to section 94 of the Act No. 235/2004 Coll., in the version in force until the date of

entry into force of this Act, with the exception of the establishment, through

This person carries out only exempt transactions without

to deduct, from the date of entry into force of this law becomes

the payer pursuant to section 94 of the Act No. 235/2004 Coll., in the version in force from the date of

entry into force of this Act, and shall, within 15 days from the date of acquisition

the effectiveness of this Act, an application for registration.



5. The amount of turnover for the purposes of registration the payer under section 94 and 95 and cancellation

the payer's registration under section 106 of the Act No. 235/2004 Coll., in the version in force

from the date of entry into force of this Act, shall be determined for the period

the preceding 12 consecutive calendar months way



and) under section 6 (1). 2 of Act No. 235/2004 Coll., in the version in force until the date of

entry into force of this Act, for the calendar month in which the

the course was in the effectiveness of Act No. 235/2004 Coll., in the version in force until the date of

entry into force of this Act, and



(b)) under section 6 (1). 2 of Act No. 235/2004 Coll., in the version in force from the date of

entry into force of this Act, for the calendar month in which the

the course was in the effectiveness of Act No. 235/2004 Coll., in the version in force from the date of

entry into force of this Act.



6. in the case of imported goods which were placed under customs regime of temporary

admission with partial relief from import duties to the day preceding the

the effective date of this Act, the provisions of law No.

235/2004 Coll., in the version in force until the date of entry into force of this Act.



Article. (II) Act No. 87/2009 Sb.



Transitional provisions



1. in the case of a passenger car, which was delivered under section 13, taken from another

a Member State in accordance with § 16, brought pursuant to section 20 and for technical

evaluation of passenger car ^ 52), with place of performance on the territory of the country and with the

the date of the chargeable event to the day preceding the date of acquisition

the effectiveness of this law, for the exercise of the right of deduction

They shall apply the provisions of § 72 to 79, as amended to the date of the previous

the effective date of this Act, even after the date of entry into force of

of this Act.



2. in the acquisition of a car when it is in the form of passenger car

transferred for consideration to use according to the contract, if the parties agree,

that the user is authorized to acquire the passenger car, which is the subject

the Treaty, no later than the last payment from the contract commitment, with the date

commissioning to the day preceding the effective date of this

the law for the exercise of the right of deduction will apply the provisions of § 72

to section 79, as amended to the date preceding the date of entry into force of

This law, even after the date of entry into force of this Act.



3. in the case of a passenger car and a technical evaluation of the personal

^ car 52), as defined in points 1 and 2 of the transitional provisions,

After the effective date of this Act apply to the obligation to admit

implementation performance of exempt provisions of § 62 para. 2, as amended by

valid until the day preceding the date of entry into force of this Act.



Article. VIII of Act No. 362/2009 Sb.



Transitional provisions



1. for the tax obligation for value added tax for the tax period

preceding the day of entry into force of this law, as well as to the rights and

obligations related thereto, shall apply the existing legislation.



2. The payer, which supplies electricity, gas, water, heat, cold or

provides telecommunications services, accounting period, including both

part of the year 2009, as part of the year 2010 shall be entitled to make an extraordinary reading of

the measuring device to the 31. December 2009, or perform a calculation

power supply electricity, gas, water, heat and cold, and when you

the provision of telecommunication services on the date 31. December 2009, even

then, if the reading of the measuring device is executed until after that date. In

of these cases, the consumption for the period until 31 December 2006. Bill-December 2009

a valid tax rate shall apply until 31 December 2006. December 2009 and on consumption for the period

from the 1. January 2010, a payer shall apply the tax rate valid from 1. January 1, 2010.



3. The payer, which was required to disclose tax charges received

before the date of the chargeable event, and no later than 31 December 2006.

December 2009, will use when billing these charges taken to date

chargeable event 1. January 2010 the rate of value added tax

values valid at the date of occurrence of the obligations to grant value-added tax

on receipt of payment.



4. in the case of leasing contracts which have been concluded until 31 December 2006. December

2008 pursuant to Act No. 235/2004 Coll., in the version in force until 31 December 2006. December

2008, and the subject matter of the contract was passed to the lessee until 31 December 2006.

December 2008, after a 1. January 2010 apply the tax rate valid until 31.

December 2008.



Article. (II) Law No 489/2009 Sb.



Transitional provisions



1. for the application of the value added tax for the tax year prior to the date

entry into force of this law, as well as for exercising the rights and obligations of the

the relevant existing legal provisions shall apply.



2. Applications for refund to persons registered for VAT in other

Member States, filed before the date of entry into force of this Act,

assessed according to the existing legislation.



3. subsequent summary report for the tax period until the day preceding the

the effective date of this Act, the payer is required to submit under § 102

Act No. 235/2004 Coll., in the version in force until the date of entry into force of this

the law.



4. If the Member of the Group at the same time a party to the Association on the basis of the Treaty on

Association or other similar agreements, the group is required to submit an application for

performances of group member not later than 31 December 2006. October 2010, unless the

that the group already as of this date is not at the same time a party to the Association on

the basis of the agreement of association or other similar agreement.



5. If the Member of the Group on the day preceding the effective date of

of this law in the bankruptcy, his membership in the Group on the date of acquisition

the effectiveness of this Act.



Article. (II) Act No. 120/2010 Sb.



For the application of the value added tax for the tax year prior to the date

entry into force of this law, as well as for exercising the rights and obligations of the

related, the Act No. 235/2004 Coll., in the version in force

from the date of entry into force of this Act.



Article. (II) Act No. 47/2006.



Transitional provisions



1. for the application of the value added tax for the tax year prior to the date

entry into force of this law, as well as for exercising the rights and obligations of the

the relevant existing legislation shall apply, unless

unless otherwise provided for.



2. for the implementation of the right to deduct which arose before the date of the acquisition of

the effectiveness of this Act and which the payer shall apply for the tax period after

entry into force of this Act, the payer is required to meet the conditions

provided for in section 73 of Act No. 235/2004 Coll., in the version in force from the date of

entry into force of this Act.



3. The effective date of this Act, the payer is entitled to a deduction

taxes for received taxable transactions, which became part of

fixed assets created by own activities, which are put into

the State is eligible to use the implementation of performance has occurred in accordance with § 13 para.

4 (b). b) of Act No. 235/2004 Coll., in the version in force from the date of acquisition

of this Act, if the taxable transactions accepted prior to the date

entry into force of this Act and has not exercised the right to deduct.

Similarly, the payer is entitled to a tax deduction in the case that these

received the deduction of taxable transactions running out, with the right to

the deduction arises at that level that the payer has not exercised. In these

cases, the payer is entitled to claim a tax deduction for the first

the tax period in which to carry out the transactions referred to in § 13 para.

4 (b). b) of Act No. 235/2004 Coll., in the version in force from the date of acquisition


the effectiveness of this Act. For the exercise of the right to deduct input tax in accordance with

This provision shall not apply to § 73 para. 3 and 4 of Act No. 235/2004 Coll.,

in the version in force from the date of entry into force of this Act.



4. The settlement deductions for the year 2011 shall be treated in accordance with § 76

Act No. 235/2004 Coll., in the version in force from the date of entry into force of

of this Act.



5. in the case of deductions claimed for assets acquired prior to the date

entry into force of this Act from the date of entry into force of this

the law, when you modify a deduction or adjustment of deductions is progressing

under section 78 or 79 of Act No. 235/2004 Coll., in the version in force until the date of

entry into force of this Act.



6. when the use of tangible or intangible property for the purpose of non-

with the implementation of the economic activities of the payer, if such assets

taken before the date of entry into force of this Act, from the date of acquisition

the effectiveness of this Act shall proceed in accordance with § 13 para. 4 (b). and) or section 14

paragraph. 3 (b). a) of Act No. 235/2004 Coll., in the version in force before the date of application

the effectiveness of this Act.



7. For the assessment of the length of the period for the exercise of the right to a refund of the paid

tax a person with disabilities that began to run under § 85

paragraph. 7 of Act No. 235/2004 Coll., in the version in force before the date of application

the effectiveness of this law, from the date of entry into force of this Act

proceed in accordance with § 85 para. 7 of Act No. 235/2004 Coll., in the version in force

from the date of entry into force of this Act.



Article. (II) Act No. 370/2011 Sb.



Transitional provisions



1. for the tax obligation for value added tax for the tax period

preceding the effective date of this Act, as well as to the rights and

obligations related thereto, the Act No. 235/2004 Coll., on

the version in force before the date of entry into force of this Act.



2. deleted



3. when the supply of water, in the provision of services associated with the evacuation and

cleaning or disposal of waste water and when the supply of heat or

cold is the payer, which took place on the date of the chargeable event

the chargeable event occurs after the date of entry into force of this Act,

authorized to establish consumption separately for the period prior to the date of acquisition

the effectiveness of this Act and for the period from the date of entry into force of

This Act on the basis of the reading of the measuring device on the date

preceding the date of entry into force of this Act or on the basis of

calculation, if the reading of the measuring device made up after that date. In

of these cases, the consumption for the period before the date of entry into force of

This law applies a reduced rate tax payer a valid during this period

and in the case of consumption for the period from the date of entry into force of this Act, a reduced

the tax rate valid as of that date; in the case of acceptance of the payment before the date

entry into force of this Act, from which arose the obligation to admit tax

These rates shall be applied from the tax base provided for each period

in accordance with § 37 para. 3 of Act No. 235/2004 Coll., as amended

regulations. The payer is entitled to for the supply of water, the provision of services associated with

draining and cleaning or disposal of waste water and for the supply of

heat and cold related exclusively to the period prior to the date of acquisition

of this Act, may apply a reduced rate of tax applicable in this

period, and even in the case when to identify the actual consumption occurs in the

the period from the date of entry into force of this Act.



4. cancelled



5. cancelled



6. If the payer has arisen before the date of entry into force of this Act

required to disclose tax on output on receipt of payment before the date

chargeable event and if there is a day of

taxable transactions after the date of entry into force of this Act, the

payer for the income tax return and tax calculation in accordance with § 37 para. 1 or 2

Act No. 235/2004 Coll., as amended, the tax rate

valid at the date of the chargeable event, and only on the basis of

tax determined pursuant to § 37 para. 3 of Act No. 235/2004 Coll., as amended by

amended.



7. deleted



8. deleted



9. in the case of deductions claimed for the technical evaluation of the

acquired before the date of entry into force of this Act shall, from the date of acquisition

the effectiveness of this law, when you modify the deductions shall proceed pursuant to section 78

paragraph. 3 and § 78a. 1 of Act No. 235/2004 Coll., in the version in force prior to the

the effective date of this Act.



10. If the payer is carried out from the date of entry into force of this Act

the chargeable event for which he is obliged to use the reverse mode

obligations under section 92e Act No. 235/2004 Coll., as amended

and he arose before the date of entry into force of this Act

the obligation to admit the adoption of tax payment, provides for this

taxable transactions, the taxable amount of the difference between the taxable amount pursuant to section 36

paragraph. 1 of Act No. 235/2004 Coll., as amended, and

the sum of the tax bases under § 36 odst. 2 of Act No. 235/2004 Coll., on

as amended.



Article. (IV) Act No. 500/2012 Sb.



Transitional provisions



1. for the tax obligation for value added tax for the tax period

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

obligations related thereto, the Act No. 235/2004 Coll., on

the version in force before the date of entry into force of this Act.



2. when the supply of water, in the provision of services associated with the evacuation and

cleaning or disposal of waste water and when the supply of heat or

cold is the payer, which took place on the date of the chargeable event

the chargeable event occurs after the date of entry into force of this Act,

authorized to establish consumption separately for the period prior to the date of acquisition

the effectiveness of this Act and for the period from the date of entry into force of

This Act on the basis of the reading of the measuring device on the date

preceding the date of entry into force of this Act or on the basis of

calculation, if the reading of the measuring device made up after that date. In

of these cases, the consumption for the period before the date of entry into force of

This law applies a reduced rate tax payer a valid during this period

and in the case of consumption for the period from the date of entry into force of this Act, a reduced

the tax rate applicable from that date. Payer when the supply of water,

the provision of services associated with the evacuation and cleaning, or

disposal of waste water and on delivery of the production of heat or cold

exclusively to the period before the date of entry into force of this Act, the

a reduced rate of tax applicable in this period, and even in the case when the

the findings of the actual consumption occurs in the period from the date of entry into force of

of this Act. In the case of acceptance of the payment before the date of entry into force of

This Act, which established the obligation to admit tax will apply these

the rate of the taxable amount provided for each period referred to in section 37a of the law

No. 235/2004 Coll., in the version in force from the date of entry into force of this

the law.



3. when the supply of electricity, gas and the supply of telecommunications

services, transport and distribution of gas, transmission and distribution of electricity

the Bill that the chargeable event took place on the day of implementation

taxable transactions after the date of entry into force of this Act, is entitled to

establish consumption separately for a period before the date of entry into force of

This Act, and separately for the period from the date of entry into force of this

the law on the basis of the reading of the measuring device on the day preceding the date of

entry into force of this Act or on the basis of the calculation, if the reading

measuring devices made up after that date. In these cases, then, for

consumption for the period before the date of entry into force of this Act, the Bill-to customer

apply the basic tax rate valid in that period and for consumption over the

the period from the date of entry into force of this Act, the basic tax rate

valid from this day. Bill-to customer on delivery of electricity, gas and

the provision of telecommunication services, transport and distribution of gas,

transmission and distribution of electricity relating exclusively to the period prior to the

the effective date of this Act, the basic tax rate

valid during this period, and even in the case when to identify the actual

consumption occurs in the period from the date of entry into force of this Act. In

the case of the adoption of the payment before the date of entry into force of this Act, from

that was the obligation to admit tax applies such rates on the basis of

tax determined for each period in accordance with § 37a of Act No. 235/2004 Coll.,

in the version in force from the date of entry into force of this Act.



Article. (II) Act No. 502/2012 Sb.



Transitional provisions



1. for the application of the value added tax for the tax year prior to the date

entry into force of this law, as well as for exercising the rights and obligations of the

related act is applied no 235/2004 Coll., in the version in force

before the date of entry into force of this Act, unless it is stipulated

otherwise.



2. With the transfer of buildings, flats and non-residential premises acquired prior to the date

entry into force of this Act shall apply the period referred to in section 56 of the Act

No. 235/2004 Coll., in the version in force before the date of entry into force of this

the law.



3. With the transfer of buildings, flats and non-residential premises acquired prior to the date

entry into force of this Act, the payer may choose to apply


value added tax in accordance with Act No. 235/2004 Coll., in the version in force

from the date of entry into force of this Act.



4. A taxable person which did not fulfil the obligation to register in accordance with

§ 95 para. 1 or § 95 para. 2 (a). a) of Act No. 235/2004 Coll., on

the version in force before the date of entry into force of this Act, the date of application

the effectiveness of this law becomes liable and shall within 15 days of this

the date of application for registration. The tax provides for value added tax

substitute values under section 98 of the Act No. 235/2004 Coll., as amended by

effective before the date of entry into force of this Act.



5. A taxable person who has fulfilled the obligation to register in accordance with §

95 para. 1 or § 95 para. 2 (a). a) of Act No. 235/2004 Coll., as amended by

effective before the date of entry into force of this law, with the result that brought

an application form to register for a 15. day of the month preceding the month of acquisition

the effectiveness of this law, becomes the payer 1. the day of the month following

After a month in which this law came into effect.



6. A taxable person, the obligation to register in accordance with §

95 para. 1 or § 95 para. 2 (a). a) of Act No. 235/2004 Coll., as amended by

effective before the date of entry into force of this Act, that is required to

an application for registration to the 15. day of the month in which became effective

This law becomes the payer 1. day of the second month following the

the month in which this law came into effect.



7. A person identified for VAT in accordance with § 96 para. 1 to 3 of Act No.

235/2004 Coll., in the version in force before the date of entry into force of this

the law, the effective date of this Act becomes identified

person.



8. A taxable person who has become a payer from the 1. April 2011 by

§ 94 paragraph. 6 to 11 or § 94 paragraph. 15 of Act No. 235/2004 Coll., as amended by

effective before the date of entry into force of this Act, may request the

cancellation of registration until the expiration of 3 calendar months from the date of acquisition

the effectiveness of this Act.



9. A taxable person which has been on the date preceding the date of acquisition

the effectiveness of this law, is obliged to notify the payer of the tax to 2

months from the date of entry into force of this Act, the information referred to in section 96

Act No. 235/2004 Coll., in the version in force from the date of entry into force of

of this Act. If the person fails to comply with this obligation, it shall be deemed that the

determined to expose all of the accounts that the tax administrator leads based on

its registration obligations.



10. Tax administrator shall publish the information referred to in paragraph 98 (a). d) of Act No. 235/2004

Coll., in the version in force from the date of entry into force of this Act, the first

on the day of the third calendar month following the calendar month

in which this law came into effect. Before the date of publication of this

the information does not apply to § 109 paragraph. 2 (a). c) of Act No. 235/2004 Coll., on

the version in force from the date of entry into force of this Act.



11. The payer registered in 2012, which satisfies the conditions referred to in §

99A para. 1 (b). ) to c) of Act No. 235/2004 Coll., in the version in force from

the effective date of this Act, and the tax period for the year

2012 was the calendar quarter, may decide that its tax

the period for the year 2013 is a calendar quarter.



Article. X legal measures no 344/Sb.



Transitional provisions



1. for the tax obligation for value added tax for the tax period

before the date of entry into force of the legal measures of the Chamber, as well as

for the rights and obligations relating thereto, the Act No. 235/2004

Coll., in the version in force before the date of entry into force of this legal

the measures in the Senate.



2. unless otherwise specified, relate to the facts, conditions, relationships,

bodies, subjects, the rights and obligations of private law under the legislation

regulations effective before the date of entry into force of the legal measures

The Senate, after the date of entry into force of the legal measures the Senate the same

the provisions of Act No. 235/2004 Coll., in the version in force from the date of acquisition

the effectiveness of legal measures in the Senate, as a fact,

conditions, relationships, entities, objects, rights and obligations of private law

According to the law effective from the date of entry into force of this

the legal measures of the Chamber, which they are, by their nature and purpose

the nearest.



Article. (II) Act No. 196/2014 Sb.



Transitional provisions



1. for the tax obligation for value added tax for the tax period

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

obligations associated therewith, shall apply Act No. 235/2004 Coll., on

the version in force before the date of entry into force of this Act.



2. the Foreign taxable person registered on the date preceding the date of

the effective date of this Act pursuant to section 88 of Act No. 235/2004 Coll., on

the version in force before the date of entry into force of this law, is from the date of

entry into force of this law by the user under section 110b of para. 1 (b). (e))

Act No. 235/2004 Coll., in the version in force from the date of entry into force of

of this Act.



Article. (II) Act No. 262/2014 Sb.



Transitional provision



For tax obligation for value added tax for the tax period

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

obligations associated therewith, shall apply Act No. 235/2004 Coll., on

the version in force before the date of entry into force of this Act.



Article. (II) Act No. 360/2014 Sb.



Transitional provisions



1. for the tax obligation for value added tax for the tax period

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

obligations associated therewith, shall apply Act No. 235/2004 Coll., on

the version in force before the date of entry into force of this Act.



2. For the determination of turnover for the purposes of Act No. 235/2004 Coll., as amended by

effective from the date of entry into force of this Act, in the case of

calendar months before the date of entry into force of this Act shall proceed

under section 4A(1). 1 of Act No. 235/2004 Coll., in the version in force before the date of

entry into force of this Act.



1) Council Directive 2006/112/EC of 28 June 1999. November 2006 on the common

system of value added tax.



Council Directive 2006/79/EC of 5 July 2004. October 2006 on the exemption of goods

imported in small consignments of a non-commercial character from third countries since the

taxes.



Council Directive 2008/9/EC of 12 July 2005. February 2008 laying down

detailed rules for the refund of value added tax provided for

Directive 2006/112/EC, to taxable persons not established in the Member State

tax refund but in another Member State.



Thirteenth Council directive of 17 May. November 1986 on the harmonisation of the laws

the laws of the Member States relating to turnover taxes-refund

of value added tax to taxable persons not established in the territory of

The community.



Council Directive 2008/8/EC of 12 July 2005. February 2008 amending Directive

Council Directive 2006/112/EC as regards the place of supply of services.



Council Directive 2008/117/EC of 16 December 2002. December 2008 amending

Directive 2006/112/EC on the common system of value added tax for the

to combat tax evasion associated with filling inside

The community.



Council directive 2009/47/EC of 5 July 2004. in May 2009, amending Directive

2006/112/EC as regards reduced rates of value added tax.



Council directive 2009/69/EC of 5 July 2004. in May 2009, amending Directive

2006/112/EC on the common system of value added tax, as regards the

tax evasion linked to import.



Council directive 2009/132/EC of 19 June 2000. October 2009 determining

the scope of the article. 143 (a). (b)), and (c)) Directive 2006/112/EC, if the

exemption of certain types of goods from the value added tax when

final importation.



Council directive 2009/162/EU of 22 December 2004. December, 2009, semění

some of the provisions of Directive 2006/112/EC on the common system of taxation

the added value.



Council directive 2010/19/EU of 16. March 2010 amending

Directive 2006/112/EC on the common system of value added tax, if

as for the optional and temporary application of the reverse charge mechanism

obligations in relation to the provision of certain services at high risk

fraud.



Council directive 2010/66/EC of 14 July 1999. October 2010, amending Directive

2008/9/EC laying down detailed rules for the refund of

value added tax provided for in Directive 2006/112/EC, to taxable persons

taxable persons not established in the Member State of refund but established in another Member State.



Council directive 2010/45/EU of 13 July. July 2010 amending

Directive 2006/112/EC on the common system of value added tax, if

billing rules.



Council Directive 2013/61/EU of 17 December. December 2013, amending

Directive 2006/112/EC and 2008/118/EC as regards the French

the outermost regions, and in particular of Mayotte.



Council Directive 2013/42/EU of 22 December 2004. July 2013, amending

Directive 2006/112/EC on the common system of value added tax, if

as for the rapid reaction mechanism against VAT fraud.



Council Directive 2013/43/EU of 22 December 2004. July 2013, amending

Directive 2006/112/EC on the common system of value added tax, if

as for the optional and temporary application of the reverse charge mechanism

obligations in relation to supplies of certain goods and certain

services susceptible to fraud.




2) section 25 of Act No. 563/1991 Coll., on accounting, as amended by Act No.

353/2001 Coll. and Act No. 441/2003 Coll.



3) § 26 and 29 of Act No. 586/1992 Coll., on income taxes, as amended by

amended.



4) Decree No. 341/2002 Coll., on the approval of the technical competence and the

the technical conditions of the use of vehicles on the road, in the

amended by Decree No. 100/2003 Coll.



4A) Act No. 56/2001 Coll., on conditions for the operation of vehicles on the road

roads and on the amendment of the Act No. 168/1999 Coll., on liability insurance

for damage caused by operation of the vehicle and amending certain related

laws (the law on the liability insurance of the vehicle), as amended by

Act No. 309/1999 Coll., as amended.



5) section 476 of the commercial code.



6) section 6 of Act No. 586/1992 Coll., as amended.



7A) for example, Act No. 506/1990 Coll., on weights and measures, as amended

legislation, Act No. 248/2000 Coll., on the promotion of regional development, in the

as amended.



7B), for example, Act No 634/2004 Coll., on administrative fees, as amended by

amended, law No 565/1990 Coll., on local charges in

as amended.



7 c) § 26 to 32 of Act No. 586/1992 Coll., on income taxes, as amended by

amended.



7 d) Act No. 563/1991 Coll., on accounting, as amended.



7E) Council implementing Regulation (EU) No 282/2010 of 15 July. March 2011,

laying down implementing measures for Directive 2006/112/EC on the

the common system of value added tax, as amended.



10A) Act No. 477/2001 SB., on packaging and on amendments to certain laws (law

on packaging), as amended.



11) Act No. 229/1991 regulating ownership of land and other

agricultural property, as amended. Act No. 42/1992

Coll., on the adjustment of property relations and the settlement of property claims in

cooperatives, as amended.



16) Law No. 26/2000 Coll., on public auctions, as amended by Act No.

120/2001 Coll. and Act No. 517/2002 Sb.



19a) Article. 92, 114 and 208 to 201 of Council Regulation (EEC) No 2913/92.



21) Article. 2 of Commission recommendation 1994/820/EC of 19 June 2000. October 1994 on

the legal aspects of the electronic exchange of information.



24A) Article. 170 section 2 letter c) Council Regulation (EEC) No 2913/92.



27) Act No. 72/1994 Coll., to regulate certain co-ownership

relationships to buildings and certain ownership relationships to flats and non-residential

spaces and the following certain laws (the law on the ownership of flats)

as amended.



29) § 3 (1). 1 (b). and Act No. 231)/2001 Coll., on the operation of

radio and television broadcasting, and amending other laws.



30) § 2 (2). 1 (b). l) Act No. 231/2001 Coll.



31) § 2 (2). 1 (b). n) Act No. 231/2001 Coll.



32) § 2 (2). 1 (b). o) Act No. 231/2001 Coll.



39) Act No. 183/2006 Coll., on zoning and the building code

(the building Act), as amended by Act No. 68/2007 Sb.



40) § 118 and 119 of the Act No. 40/1964 Coll., the civil code, as amended by

amended.



42) section 7 of the Act No. 561/2004 Coll. on pre-school, primary, secondary,

higher vocational and other education (the Education Act).



43) section 65 paragraph 1. 2 and § 96 para. 2 Act No. 561/2004 Coll.



44) Act No. 109/2002 Coll. on the execution of institutional care or protective

education in school facilities and on preventive educational care in

school facilities and amending other laws, as amended

regulations.



44a) Act No. 111/1998 Coll., on universities and amending and supplementing

other laws (law on higher education), as amended

regulations.



44B) for example, the law No. 563/2004 Coll. on pedagogic workers and about

amendments to certain laws.



44d § 38 (a)). c) of Act No. 561/2004 Coll.



44 septies) decision of the Ministry of education, youth and sports, which is

provides a list of standardized language tests, or other another

similar to the list.



44 g), for example, Decree No. 50/1978 Coll., on professional competence in

Standardization, as amended.



45) Act No. 548/1991 Coll., amending and supplementing Act No. 20/1966

Coll. on health care of the people, as amended by Act No. 161/1993 Coll., Act No.

160/1992 Coll., on health care in non-State health establishments,

in the wording of later regulations.



46) Act No. 48/1997 Coll., on public health insurance and amending and

certain related laws, as amended.



47) Act No. 108/2006 Coll., on social services.



47A) § 78 of Act No. 108/2006 Coll., on social services.



48) Act No. 202/1990 Coll. on lotteries and other similar games, in

as amended.



48A) section 4 of Act No. 359/1999 Coll. on social and legal protection of children, in

as amended.



48B) Article. 91, 145, 161, 182 of Council Regulation (EEC) No 2913/92.



49) Council Regulation (EC) no 1186/2009 of 16 January 1996. November 2009 concerning the system

The Community arrangements for exemption from customs duties.



49 c) section 77 of the Act No. 49/1997 Coll., on civil aviation and amending and

additions to law No. 455/1991 Coll., on trades

(Trade Act), as amended.



50) § 3 (1). 1 of the law on accounting, as amended by the Act No. 353/2001 Sb.



53) § 25 para. 1 (b). t) Act No. 586/1992 Coll., as amended

regulations.



55) for example, Decree No. 157/1964 Coll. on the Vienna Convention on the

diplomatic relations, Decree No. 21/1968 Coll., on the Convention on the privileges and

immunities of international professional organizations, Decree No. 32/1969 Coll.

of the Vienna Convention on consular relations, Decree No. 40/1987 Coll., on

Convention on special missions, Decree No. 52/1956 Coll., on access

The Czechoslovak Republic to the Convention on the privileges and immunities of the Organization

the United Nations, approved by the General Assembly of the United

Nations on 13 November. February 1946, Act No. 123/1992 Coll., on the establishment of

The Secretariat of the Conference on security and cooperation in Europe and the

the privileges and immunities of the Secretariat and other bodies of the Conference

on security and cooperation in Europe, communication from the Ministry of foreign

things no 36/2001 Coll., on the adoption of the agreement on the legal status of

North Atlantic Treaty Organization, representatives of States and of international

staff.



Article 56). 1 of Decree No. 157/1964 Coll. on the Vienna Convention on diplomatic

relations.



57) Article. 1 of Decree No. 32/1969 Coll. on the Vienna Convention on consular

relations.



59A) Act No. 131/2002 Coll., on research and development support from the public

resources and amending some related laws (Act on the promotion of

research and development), as amended.



60) Act No. 309/1999 Coll., on stay of the armed forces of other States on the

the territory of the Czech Republic.



61) Law No 159/1999 Coll., on certain conditions of doing business in the area

tourism and on the amendment of Act No. 40/1964 Coll., the civil code, in the

as amended, and Act No. 455/1991 Coll., on trades

business (Trade Act), as amended.



66) § 2 (2). 2 (a). (c)), and (d)) of the commercial code.



for example, article 66A). 222 paragraph 1 letter a) Council Regulation (EEC) No 2913/92.



70) § 2 (b). g) of law No 379/2005 Coll., on measures to protect against

harm caused by tobacco, alcohol and other addictive

substances and amending related laws.



71) Law No. 123/2000 Coll., on medical devices, and change the

some other laws.



Government Regulation No. 181/2001 Coll., laying down technical requirements

for medical devices, as amended by Act No. 335/2001 Coll. and Act No.

251/2003 Coll.



Decree-Law No 192/2001 Coll., laying down technical requirements for

implantable medical devices, as amended by Act No. 337/2001 Coll. and

Act No. 251/2003 Coll.



Government Regulation No. 291/2001 Coll., laying down technical requirements

on in vitro diagnostic medical devices.



72) Annex I to Council Regulation (EEC) No 2658/87 of 23 July. July 1987 on

the tariff and statistical nomenclature and on the common customs tariff, in the

as amended.



73) § 32a of the paragraph. 6 and section 33 of Act No. 586/1992 Coll., as amended

regulations.



74) § 6 para. 8 and § 7 (2). 11 Decree No. 500/2002 Coll., which

implementing some of the provisions of Act No. 563/1991 Coll., on accounting, in the

as amended, for the accounting units that are entrepreneurs

relation in the system of double-entry bookkeeping.



75) Council directive 2009/162/EU of 22 December 2004. December, 2009, semění

some of the provisions of Directive 2006/112/EC on the common system of taxation

the added value of article. paragraph 151. 1 (b). the AA) and the Protocol on the privileges and

immunities of the European communities.