593/1992 Coll.
LAW
The Czech National Council
of 20 December. November 1992
on reserves for the findings of the corporate tax base
Change: 157/1993.
Change: 323/1993.
Change: 244/1994 Coll.
Change: 132/1995 Sb.
Change: 211/1997.
Change: 333/1998 Coll.
Change: 363/1999 Coll.
Change: 492/2000 Sb.
Change: 126/2002 Sb.
Change: 260/2002 Coll.
Change: 176/2003 Coll.
Change: 441/2003 Coll.
Change: 669/2004 Sb.
Change: 377/2005 Sb.
Change: 545/2005 Coll.
Change: 223/2006 Sb.
Change: 261/2007 Coll. 296/2007 Sb.
Change: 126/2008.
Modified: 2/2009 Sb.
Change: 216/2009 Sb.
Change: 278/2009 Sb.
Change: 346/2010 Sb.
Change: 458/2011 Coll. 344/Sb.
Change: 267/2014 Sb.
The Czech National Council decided on the following Act:
§ 1
This Act regulates in order to determine the tax base from income the way
creation and the amount of provisions and adjustments that are expenditure (cargo)
incurred on achieving and sustaining revenue, securing the ^ 1) for taxpayers
income taxes.
§ 2
(1) the Provisions of § 1 shall mean the Bank reserves, reserves in the
insurance, provision for repairs of tangible assets, the reserve for the growing
activities and other provisions to the extent provided by law.
(2) the provisions referred to in paragraph 1 means the adjustments as defined in
This Act, made to the balance sheet value of the accounts receivable nepromlčených
payable after 31 December 2006. December 1994 and posted under a special legal
prescription ^ 1a) or kept in demonstrable records referred to in section 3 of the
paragraph. 3. for the purposes of this Act, the balance sheet value of the accounts receivable
means the nominal value or purchase price of the claim credited to the
balance sheet accounts of the taxpayer without the influence of changes in the fair value of the
(the value of the difference) ^ 1a) or in the demonstrable register pursuant to § 3
paragraph. 3. unless expressly provided otherwise by this Act, the corrective
items can only be for receivables, which were in their
the formation of charged in revenue and the resulting income according to
special legal regulation ^ 1 d) income exempt from income tax
or nezahrnovaným in the tax base from income or zahrnovaným to
a separate corporate tax base or tax base for special
the tax rate. Unless this Act expressly provided otherwise, the provisions
items do not form to receivables arising by virtue of the Securities and
other investment tools, ^ 1b) loans, leases, guarantees, advances,
performance for the benefit of capital, loss of business
corporations, contractual penalties and default interest charges on late payments,
periodic penalty payments and other penalties from the contractual relations, to receivables acquired
free of charge and to file claims.
(3) in the case of the acquisition of the claims by assignment of the latter form may
adjustments to the balance sheet value of the claim, if paid by its
the unit cost.
(4) If a creditor shall take place pursuant to section 5 and 8, shall not constitute provisions
the claims, if the debtor has at the same time overdue debts and
will not perform reciprocal offsetting.
(5) in the case of legal actions challenging the claims of the debtor is
the provisions of paragraph 4, the creditor shall not apply to that part of the value of the
the claims, which are disputed by the debtor exceeds the value of debts,
If the creditor shall proceed pursuant to section 8a, and performs on the day of reckoning
the final conclusion of the proceedings.
(6) provisions may form the taxpayers of income tax of legal entities
people also claims that
and when they occur) were charged in accordance with the legislation of
governing the accounting of costs and reduction in the posted refund
intake is not under special legislation the income exempted from
income tax or nezahrnovaným in the tax base from income or
zahrnovaným to a separate corporate tax base or tax base
for a special tax rate, or
(b)) was due to the correction of past years in accordance with the legislation of the
governing accounts charged recognised in equity, and in order to determine the base
the tax was necessary about their entire value to increase profit.
(7) in accordance with paragraph 6 also advance the taxpayers income tax
people with accounts receivable that were in their origin posted according to
legislation governing the accounting.
§ 3
(1) the reserves and provisions are made in the manner and for the purposes specified
of this Act and shall apply for the tax period, if not in other
the provisions provide otherwise. Tax period for the purposes of this
law, with legal entities, means the tax period of income tax
legal persons, if it takes at least 12 calendar months, or if
is shorter than 12 months, but begins with the decisive day of the merger or the transition
equity in the partnership or the Division of a business corporation. The tax
period for the purposes of this Act, for natural persons means the calendar
year.
(2) the taxpayer is obliged to in connection with the filing of the tax return
examine the rationale of creating reserves and adjusting entries and their
real state compare with the amount of capacity that can be brought according to the taxpayer
This Act on the basis of income tax determined in accordance with the Special
legislation. ^ 1 d)
(3) creation of provisions and reserves as an expenditure to be applied (load) on the
reach, ensuring and maintaining income ^ 1 d) must be posted according to the
special legal regulation ^ 1a) or listed in tax records. ^ 20)
Creation of adjustments may as an expenditure (cost) to achieve,
ensuring and maintaining income ^ 1 d) apply and the taxpayer that is
special legislation provided for ^ 1a) use for posting and
the financial statements of the modified law of International accounting standards
Of the European communities, if at the same time leading a demonstrable record of
claims up to the amount laid down by the demonstrable
records, and only in relation to claims, of which related
intake is not under special legislation ^ 1 d) tv special
from income tax or nezahrnovaným in the tax base from income or
zahrnovaným to a separate corporate tax base or tax base
for a special tax rate, unless this Act expressly provided
otherwise. Demonstrable evidence of the claims in this case means
an inventory of the various claims and adjustments made up of these
individual claims under this Act, drawn up in the manner and in the
the scope for the creation of adjustments to a special legal
^ law 1a) without the influence of international accounting standards as modified
the law of the European communities. Similarly, this applies in the case of conversion
under special legislation ^ 1e). The creation of reserves may as an expenditure
(cargo) to achieve, ensuring and maintaining income ^ 1 d) when the
the conditions of this Act apply and the taxpayer, which is a special
^ law 1a) provided for use for accounting and preparation of financial
statements of international accounting standards prepared by the law of the European
the community, if at the same time leading a demonstrable record of these reserves
and it's up to the amount laid down by the demonstrable evidence; Similarly,
This also applies to the creation of reserves for repairs of tangible property under section 7 of the
the taxpayer, those assets depreciated by the method of component
depreciation according to the laws governing the accounting.
Demonstrable evidence of reserves in this case means the inventory
individual reserves according to the purpose for which are made under this
the law, drawn up to the extent and in the manner prescribed for the creation of reserves
special legislation "^ 1a) without affecting the international accounting
standards. Similarly, this applies in the case of conversion under a special legal
prescription ^ 1e).
§ 4
(1) expenditure (costs), on the cover to create reserves and provisions
the item must be a priority to pay from these reserves and provisions
items; the reserve shall be abolished at the same time, when the reasons for
that were created. Reserves and provisions shall be abolished on the date of always
their business or other self-employment or
leasing of the business establishment, at the date of interruption of business or other
self-employment or farming business establishment, if this
activity or the leasing business establishment are not started by the deadline for
filing a tax return for the tax year in which
to interrupt. Reserves and provisions will be lifted also the effective date of
tenancy agreement in the case of a tenant of the business establishment, at the date of
the previous day the cancellation of a permanent establishment in the territory of the United
Republic, ^ 22) on the day preceding the day of entry into liquidation or to
the day preceding the effective date of the decision on the Declaration of bankruptcy.
The provision is not cancelled in case the funds in the amount of reserves
formed pursuant to § 9 and 10 will be deposited in a special account in the bound
the Bank under section 10a, and in the case of transformation of a business corporation. ^ 1e) adjustments
items will not cancel the claims acquired in the transformation of business
corporations. In the transformation of business corporations ^ 1e) can continue
the successor of the business Corporation in the formation of reserves and adjusting entries
started by the company being acquired or allocated by business corporations and under the
conditions that would apply to the company or business being divided
the Corporation under this Act, if the conversion was effected, and
only to the extent that they relate to the part of the business property, which
pass to the successor business corporation, however to the maximum
the amount established by this Act. Reserves and provisions cannot be created
in the course of the liquidation or in the course of insolvency proceedings in the duration of the
the effects of bankruptcy, with the exception of the provisions referred to in section 10, paragraph 1. 2,
the funds will be deposited in a special account in the bound
the Bank under section 10a.
(2) the Reserves shall not be create on expenses (costs) for the acquisition of
tangible and intangible assets.
(3) adjustments are used to cover losses from the write-off of receivables, to which the
are created, or to cover the difference between the nominal value of the
the claim and its purchase price agreed when the assignment of the
assignee. Adjustments shall be abolished at the same time, when they have passed
the reasons for which they were created.
(4) the balance of reserves and adj. entries detected at the end of the reporting period
serving the tax return, is transferred to the following period.
(5) the total amount of provisions for banks including Bank reserves
shall not exceed the total amount of the claims to which it creates.
§ 5
Bank reserves and provisions
(1) as expenditure (costs) to achieve, ensuring and maintaining income ^ 1)
can banks ^ 4) create in the tax year
and) adjustments to receivables from loans, nepromlčeným
(b)) the provision for bank guarantees provided for loans provided by the banks.
(2) the total amount of creation for the tax period
and) adjustments referred to in paragraph 1 (b). and) shall not exceed 2
% from the base, which is the average state of the balance sheet values nepromlčených
Receivables from loans incurred in respect of the principal of and interest on the awards
nesníženém of adjusting entries and reserves already created and reduced the
part of the average state of the balance sheet value of the accounts receivable from nepromlčených
the loans, which is adopted by the bank guarantees provided or insured,
b) reserves referred to in paragraph 1 (b). (b)) shall not exceed 2%
the average State Bank guarantees provided for loans granted
banks.
Adjustments must always be assigned to individual claims,
reserves to individual guarantees. Average is calculated from the monthly
balances as of the last day of the month and the balance at 1. January
of the reporting period.
(3) the Claim of credit for the purpose of provisioning means
the claim in respect of principal and interest if the loan was provided
the Bank ^ 4) non-bank body or was the fulfilment of a bank guarantee,
a body established or resident in the territory of a Member State of the European
the Union or in the territory of another State, which is against the Czech Republic is bound
International Treaty to ensure the implementation of exchange of information, and the contract
was negotiated as a credit contract or contract of banking guarantee provided for in
the provisions of the civil code or by comparable legal
Regulation of the Member State of the European Union or of another State which is against
The Czech Republic is bound by an international agreement to ensure the implementation of the exchange of
information, which arranges for the provision of loans, with the exception of
the case, which will be for the negotiation of a credit agreement and the provision of
applied to the law of the State which is not a member of the European Union or in any other State,
that is against the Czech Republic is bound by an international agreement providing for
the implementation of the exchange of information, despite the fact that the use of this right
permitted by the law of the Member State of the European Union or other
the State, which is against the Czech Republic is bound by an international agreement
ensure the implementation of the exchange of information.
(4) a bank guarantee for the purposes of creating reserves means the bank guarantee,
that was provided for the debts of the entity established or resident in the
territory of a Member State of the European Union in the case, if it is used for its
arranging and provision of the right of a State which is a member of the European Union, with the
except when it's in connection with a bank guarantee is applied
the right of a State which is not a member of the European Union, despite the fact that the use of
This law allows for the right of the Member State of the European Union.
(5) if it is agreed or provided credit or a bank guarantee
through a third party located outside the territory of the Member State
The European Union, or in a contractual relationship with that person is used right
State which is not a member of the European Union, despite the fact that the use of
This law allows for the right of the Member State of the European Union,
This is not a claim of credit or bank guarantee within the meaning of
the provisions of paragraphs 1 and 2.
(6) if the Bank ^ 4) never did not create a corrective entry referred to in paragraph 2
(a). and the claim of credit) as defined in paragraph 3, it can create
corrective entry of up to 100% of outstanding balance sheet values
claims without accessories, and under the following conditions:
the balance sheet value of the claim) without accessories at the time of
the emergence of does not exceed 30 000 CZK
(b)), from the end of the agreed period is due, at least 12 have passed
months and
(c) the date of creation) adjusting items does not exceed Bank ^ 4) total value
receivables without accessories against the same debtor arising from loans
the amount of CZK 30,000.
On the claim, which was created by a provision of this
provisions, the Bank is ^ 4) obliged to keep separate registers.
(7) a provision referred to in paragraph 1 (b). and) shall be lifted if no longer exist
the reasons for its existence, or if the claim to which it has been created,
was time barred. A corrective entry, the Bank will use to cover losses from depreciation
or the assignment of a receivable. Reserve referred to in paragraph 1 (b). (b)) is used to
cover losses related to the execution of bank guarantees provided for
loans.
Section 5a
(1) as expenditure (costs) to achieve, ensuring and maintaining income ^ 1)
may savings and credit cooperatives ^ 6a) and other financial institutions
create in a tax year provisions for nepromlčeným
claims arising from loans, including the related accessories,
provided by these entities to individuals residing in the territory of
the Member State of the European Union. A loan for the purposes of this provision,
means a loan under the law governing savings and credit unions
savings and credit cooperatives and consumer loan under the Act
governing consumer credit at other financial institutions. Repair
You cannot create entries for the
and) claims arising between the United parties as defined in the Act on
income tax,
(b) accounts receivable acquired by assignment,)
(c)) claims arising on the basis of novation or a settlement.
The correcting entry cannot be created in the tax period in which the
entry into liquidation or bankruptcy, and later in the course of the
disposal of and in the course of insolvency proceedings at the time of duration of effects
a declaration of bankruptcy.
(2) other financial institutions for the purposes of this Act,
shall mean legal entities which meet all the following conditions:
and provide loans such as your) business on the basis of the trade
^ 6f) permissions to this activity,
b) income, including interest, of the loans referred to in paragraph
1 they will reach at least one half of the total revenue in the appropriate
the tax year
(c) their capital to) the last day of the tax period shall be
at least 2 000 000 CZK.
The revenue referred to in subparagraph (b)) means the revenue posted in accordance with the
special legislation. ^ 1a) other financial institutions for
the purpose of this provision are not banks. ^ 4)
(3) adjustments are made to the base, which is the average number
the balance sheet value of receivables from credit nepromlčených without accessories
Awards nesníženém of the adjustments already created. To this base
do not count the amount:
and more than 1 500 000 $) claims in a single loan,
b) claims arising between the United parties as defined in the Act on
income tax,
(c) accounts receivable acquired by assignment,)
d) claims arising on the basis of novation or a settlement,
e) claims which have been made in the tax year
the items referred to in paragraph 5.
The average number is calculated from the monthly balances as of the last day of the month
and the balance on the first day of the relevant tax year.
(4) the total amount of provisioning for tax in accordance with paragraph 3
the period shall not exceed:
and 1.5%) of the base referred to in paragraph 3, and for credit unions
cooperatives, and those of other financial institutions, for which the above
share capital on the last day of the tax period shall be at least 20
000 000 CZK
(b) 0.6%) of the base referred to in paragraph 3, for other financial
institutions, for which the amount of capital on the last day
the reporting period is at least 10 000 000 CZK
(c) 0.2%) of the base referred to in paragraph 3, for other financial
institutions, for which the amount of capital on the last day
the tax period shall be at least 2 000 000 CZK.
(5) provisions are made also to nepromlčeným claims arising from
loans of up to 100% of the outstanding balance-sheet value of the claim without
Accessories, and under all of the following conditions is true:
the balance sheet value of the claim) without accessories at the time of
the emergence of does not exceed 30 000 CZK
(b)), from the end of the agreed period is due more to 12
months.
About the claims, which were created according to the provisions of this
paragraph, the subjects are obliged to keep separate registers. Repair
items can be claimed as an expenditure (cost) to achieve, reinsurance and
maintain the příjmů1d) for the tax period in which they were created, if
the claim that they were created at the end of the reporting period
posted in the accounts of the taxpayer under a special legal
prescription ^ 1a) and on the last day of the relevant tax year
does not exceed the total value of receivables without accessories posted at
the accounts of the taxpayer under special legislation ^ 1a) incurred
against the same debtor of loans to the amount of CZK 30,000.
(6) provisions are made to nepromlčeným also claims title
Accessories, up to 100% of outstanding balance sheet values
claims, subject to the following conditions:
and accessories related to the claim), which can be used to create a corrective
items under this provision,
(b)) was the appropriate amount of accessories tax period or in the
previous tax periods posted to revenues and income
According to a special legal regulation ^ 1 d) tv special
income tax or nezahrnovaným in the tax base from income and
(c)), the total value of receivables from accrued which meets both
the conditions referred to in points) and (b)), that are related to claims
the taxpayer incurred against the same debtor of the credit shall not exceed the amount
30 000 CZK.
About the claims, which were created according to the provisions of this
paragraph, the subjects are obliged to keep separate registers.
(7) created adjusting entries will be used to cover losses from depreciation or
the assignment of claims referred to in paragraph 1, with the exception of receivables
referred to in paragraph 1 (b). and to (b).) (c)). Losses from depreciation or assignment
claims up to the amount of the covered using adjusting entries created by
This provision are expenses incurred on the (cargo),
ensuring and maintaining income. ^ 1 d)
(8) adjustments in the amount referred to in paragraph 4 is the other financial
the institution for the relevant tax period shall be entitled to create the conditions
in the following two tax periods will not reduce capital
on a level that corresponds to the lower value adjustments or
that does not allow creation of adjustments. Reduction of share capital
for the purposes of this provision, it shall be assessed as of the last day of the relevant
of the reporting period. For the tax period in which there is a reduction in the
share capital, will raise the tax base or tax loss will be reduced or
the tax in the amount of zero adjusts for the difference between the amount of created
adjustments and adjustments to the amount of
share capital after its reduction.
§ 6
Insurance reserves
(1) the technical provisions of the insurance industry under the law governing
insurance ^ 7) for the purposes of finding the tax base income for the period,
for which a tax return is served, recognized by the creation of provisions posted
According to the domestic law governing accounting ^ 1a), which is the expenditure
(cargo) to achieve, ensuring and maintaining income,
and technical reserves on) non-life insurance ^ 10) creation
1. the provision for unearned premiums,
2. the provision for outstanding claims,
3. provisions for bonuses and rebates,
4. the Equalization reserve
5. non-life insurance provision and
6. provisions on the fulfilment of the obligations of liability for commitments of the Czech Office
insurers under the law governing liability insurance
of the vehicle,
(b)) of the technical provisions for life insurance ^ 11) creation
1. the provision for unearned premiums,
2. the provision for outstanding claims,
3. life insurance provision,
4. provisions for bonuses and rebates,
5. reserve life insurance, if investment risk
the policyholder,
6. provisions on the fulfilment of obligations from the used technical interest rate and
other quantitative parameters,
7. non-life insurance provision.
(2) in case the taxpayer located outside the territory of the Czech Republic is the creation of
technical provisions expenditure (cargo) to achieve, reinsurance and retention
income up to the amount that you could redeem taxpayer based
on the territory of the Czech Republic.
§ 7
Provision for repairs of tangible fixed assets
(1) provision for repairs of tangible assets, ^ 12) which is a cost (cargo)
to achieve and maintain the revenue assurance,, ^ 1) the depreciation period
provided for in the income tax act is five years or more, they can create
income tax taxpayers who
and) have the right to tangible property, ownership, organizational component
State appropriate to manage state assets ^ 12a), are State
organisations relevant to manage state assets ^ 12a), are co-
the Fund, which includes tangible assets is, or trust fund,
tangible assets are a part of, if this provision does not create a sharecropper
referred to in subparagraph (b)),
(b)) are farmers of tangible assets on the basis of the contract of tenancy
the business establishment, and for the repair of the property are contractually
committed, in writing,
(c)) are going through reorganization or phase out under a special legal
prescription ^ 12b) and the ownership of the tangible property for which
the reserve was formed, it was not the course of insolvency proceedings or
final termination of the insolvency proceedings.
(2) for repairs under this Act shall not be considered a technical assessment
by a special Act. ^ 13)
(3) the Provision referred to in paragraph 1 are not created in cases, tangible assets,
a) which is intended for disposal,
(b)) in which it comes to repair due to damage or other unforeseen or
the incidents,
(c)) in that it fixes that are regularly repeated each year,
(d)) to which it has ownership of the taxpayer in respect of which the assets of the last
the effects of bankruptcy under special legislation, ^ 12b).
(4) in the tax year is the creation of a reserve charge (load) on the
reach, ensuring and maintaining income if they will cash in
the full amount of the reserves attributable pursuant to paragraphs 5 and 7 on the one tax
period converted to a separate account in a bank located within the territory of
the Member State of the European Union, that it is conducted in Czech crowns or in the
euros and is intended exclusively for storing resources reserves made up of
According to this provision (hereinafter referred to as "separate account"), and at the latest
the deadline for the submission of the tax return. If the funds are not
the full amount of the reserves attributable pursuant to paragraphs 5 and 7 on the one tax
period converted to a separate account not later than the deadline for the submission of
tax return, reserve shall be abolished in the tax year for which the
This tax return. Funds to a separate account may
be spent only for the purposes for which it was created.
(5) the amount of the provision for repairs of tangible assets is determined by the
individual tangible fixed assets intended for repair and the nature of this
fix. The amount of the reserve in a tax year is equal to the proportion of the budget
the cost of repair and the number of fiscal years that have passed since the initiation of the
the creation of the reserve to the anticipated start date of repair. To the number of
tax period relevant for the purposes of calculating the amount of the provision is
includes the tax period, when the start of the creation of the reserve. To
This number does not include estimated tax period, the tax
the period when the begin repairs. For the sale of goods can be reserve
to repair a single tangible assets in relation to the volume of its
performance in the technical units; in this case, the amount of the reserve in the
a tax year is equal to the product of the proportion of the budget costs for repair
unit volume performance prediction and the sum of the amounts of actual
performances during the tax period and for the previous period, unless the
tax period.
(6) if the fix started no later than in the tax year
following the tax year in which the calculation of the level
reserves assumed begin repairs, a reserve shall be abolished in this
the following tax period. Reserve or the balance thereof shall be cancelled and the
If not exhausted at the latest in the tax year that
following the tax period in which the repair was started. For
begin repair, for the purposes of this Act, the term shall be deemed, where
physically begin to carry out the work on the matter which is the subject of
repair; where the correction is carried out outside the place of business of the taxpayer by a person other
This means the start of repairs taking over things to that person. This
does not apply to taxpayers who demonstrate that a crossing
These periods occurred by the intervention of government authority or authorities of the Government.
(7) if the taxpayer income tax giving change
the amount of the reserves, it must adjust its amount, starting with the tax
period in which this fact finds.
(8) provision for repairs of tangible assets for an individual may not be made up of
only one tax year.
(9) the maximum amount of time making the reserve referred to in the preceding paragraphs shall be in
tangible fixed assets zatříděného
and) at 2. depreciation Group 3 tax period
(b)) 3. depreciation Group 6 fiscal years
(c)) 4. depreciation Group 8 tax period
(d)) in 5. and 6. depreciation group 10 fiscal years
as defined in the income tax Act, and consecutive in each
depreciation group, and to the period in which the underlying tax
Returns, but not tax period shall not be considered.
(10) in the initial formation of the reserve may continue in the income tax, the taxpayer
that began with the creation of reserves for the repair of the leased tangible fixed assets
referred to in paragraph 1 (b). (b)) and in the course of the creation of the reserve has become
the owner of the property, will be complied with, the rationale and the purpose to
the original subject of the work.
(11) the taxpayer who is the payer of value added tax, based on when you
the determination of the amount of the provision from the budget of the cost of repair in the tax-free Awards
from value added tax.
(12) in the case of conversion of ^ 1e), for the tax period for the purpose of making
the reserve referred to in paragraph 1 and the period for which the tax is served
a confession.
§ 8
Adjustments to receivables from debtors in insolvency proceedings
(1) adjustments to receivables from debtors in insolvency proceedings
that expenditure to achieve the (cargo), ensuring and maintaining
revenue ^ 1), they can create income tax taxpayers who lead
accounts up to the balance sheet value of the accounts receivable nepromlčených
registered at the Court of the opening of insolvency proceedings by the end of the period
laid down in the decision of the Court of bankruptcy or end of the period referred to in the
Insolvency Act ^ 12 c), where the Court with the decision of the bankruptcy
the decision to allow debt relief, and that in the period in which is served
tax return and in which they are declared. If enabled
reorganization, instead of filing the claim it shall be sufficient that the debtor
the creditor's claim is properly said in a list of your debts by
a special legal regulation, ^ 12b). For receivables excluded in § 2 paragraph 1.
2 or to receivables arising between the United parties as defined in the
the income tax act cannot constitute provisions that are
expenditure (cargo) to achieve, ensuring and maintaining income ^ 1) according to the
This provision.
(2) adjustments shall be cancelled following the results of the insolvency
the proceedings or in the event that a claim is effectively denied the insolvency practitioner,
the creditor or the debtor and a special law ^ 12b) of these persons, the right to
deny the claim.
(3) if the reasons for the existence of provisions created
According to this provision, or on the basis of the decision of the taxpayer, it is possible to
cut created a corrective entry to a level that could be
created pursuant to section 8a. The taxpayer then continues in the formation
adjustments pursuant to section 8a.
§ 8a
Adjustments to claims payable after 31 December nepromlčeným. December
1994
(1) adjustments to the claims of the nepromlčeným, whose creation is
expenditure (cargo) to achieve, ensuring and maintaining income ^ 1) and to the
which are not created by the provisions under paragraph 5 and 5a, may in the period
for which a tax return is served, to create the taxpayers of income tax,
who are the accounting, provided that, from the end of the agreed period
due more than
and) 18 months, up to 50% of outstanding balance sheet value of the claim,
(b)) 30 months, up to 100% of the outstanding balance-sheet value of the claim.
(2) for receivables acquired through assignment, whose balance sheet value without
accessories at the time of its formation was higher than 200 EUR,
can form the provisions referred to in paragraph 1 only in the case that was
in respect of the claims brought by the taxpayer of the tax
the income properly, participate and which is
and) arbitration,
(b)) legal proceedings or
c) administrative proceedings.
(3) the provisions referred to in paragraph 1 cannot be applied to debts already
debit profit or loss amortised and claims arising
and as members of a business Corporation) for subscribed own capital,
(b)) between the United parties as defined in the income tax act.
(4) adjustments created pursuant to paragraph 1 shall be lifted if no longer exist
the reasons for their existence, or if the claim to which the repair
the item created is promlčela, where appropriate, the reasons for which there is
the write-off of receivables deemed expense (cost) to achieve, reinsurance and
maintaining income pursuant to the provisions of the income tax act.
§ 8b
Adjustments to receivables arising from liability for a customs debt
(1) the provisions of § 8 and 8a of this Act can create
income tax taxpayers who keep accounting and who, according to the customs
the law shall be liable for the customs debt relating to receivables arising from insurance liability for
a customs debt (i.e. ensure the customs debt) under the Customs Act.
(2) the provisions referred to in paragraph 1 can only be created to the value
claims made against payment of the corresponding customs debt.
(3) adjustments the guarantor cannot create from the met claims of the
the title guarantee, if the debtor fails to meet the debt on the due date specified by the
by the Customs authorities.
§ 8 c
If the taxpayer does not flow in nepromlčené claims pursuant to § 5, 5a, 6, 8,
8A and 8b, the period for which the tax return is served, to create
corrective entry of up to 100% of its outstanding balance sheet values without
Accessories only in the case that
and) it is not a claim as defined in § 8a of the paragraph. 3,
(b) the balance sheet value of the claim) without accessories at the time of
the emergence of shall not exceed 30 000 CZK
(c)) from the end of the agreed period is due, at least 12 have passed
months, and
(d)), the total value of receivables without accessories incurred against the same
the debtor, for which the procedure under this provision,
shall not exceed the period for which it is given a tax return, the amount of 30 000
CZK.
On the claim, which was created by a provision of this
provisions, the taxpayer shall keep separate registers.
§ 9
Reserve for cultivation
(1) Growing activities for the purposes of this Act, a forest regeneration and
all the educational activities carried out in the stands up to 40 years to their age,
forest protection and measures to rebuild the stands with inappropriate or replacement
species composition. The reserve can be used to create and draw only on the performances referred to in
the annex to this Act.
(2) reserve for cultivation, that is a cost (cargo) on
reach, ensuring and maintaining the income, "^ 1") may, in the period for which the
given the tax return, create income tax taxpayers who are
required by law to carry out the recovery of ^ 14), protection and education
the forest stands.
(3) provision for cultivation is created according to the amount harvested volume
wood in the m3. The amount of the taxpayer's reserve provides for itself in
budget the cost of cultivation. The reserve is drawn in the implementation
the work of a growing activity, and if these works are not carried out in
rozpočtovaném volume, a reserve shall be abolished.
§ 10
Other provisions
(1) For the purposes of determining the tax base from income is recognised on the reserve
mud removal pond, which means the removal of deposits from the bottom of the pond
caused by the erosion of the surrounding land. Reserve for mud removal of the pond is
can be up to 10 consecutive taxable periods; in doing so,
for the method of its creation, the determination of the amount and use of shall apply mutatis mutandis
the provisions for the creation of reserves for repairs under this Act.
(2) For the purposes of determining the tax base from income to further recognizes the reserve
funds for the rehabilitation of the land affected by mining, the provision for
settlement of mining damage ^ 15) and reserves, for which a special law stating that the
as for the expense (cost) to achieve, ensuring and maintaining income. ^ 1)
section 10a
(1) funds in the amount of the reserves formed pursuant to section 9 and section 10, paragraph 1.
1/reserves as defined in § 10 (1). 2 are saved to a separate account
in a bank located within the territory of the Czech Republic or in the event of reserves
as defined in § 10 (1). 2 with the consent of the relevant district mining
the Office of the competent regional authority or the management of radioactive
waste also to a separate account in a bank located within the territory of another
the Member State of the European Union, which is intended exclusively for the storage of
resources reserves formed pursuant to section 9 and section 10, paragraph 1. 1/reserves
as defined in § 10 (1). 2 income from the sale of government bonds
taken from the resources of the account and, where appropriate, the proceeds of the resources
These provisions (hereinafter referred to as "the special bound account"). Income from the funds
reserves for the purposes of this provision, means monetary revenue
resources are bound to a particular bound account and interest income from
Government bonds taken from the funds of the special escrow account.
The special escrow account funds may be withdrawn only on the
the purposes for which they were created, with the exception of the provisions referred to in paragraph
4. The taxpayer shall set up for a single purpose, making the reserve only one
a special bound which account is denominated in Czech crowns or in euro.
(2) in the tax period or in the period in which the tax is served
a return is posted to provisions set out in paragraph 1, the expenditure
(cargo) to achieve, ensuring and maintaining income if
and funds) will be in the amount of the posted creating reserves transferred
the special bound account no later than the deadline for filing tax
Returns; If they are not converted in full charge (load) on the
reach, ensuring and maintaining the income becomes only the part of the posted
creating reserves, which was transferred to a special account-bound no later than
the deadline for the submission of tax return, and
(b)), the funds saved on a special bound account shall not apply to
reimbursement of expenses related to the purposes for which reserves were created
under section 9 and section 10, paragraph 1. 1 or a reserve, as defined in § 10 (1). 2, to
the amount of the reserves established until 31 December 2006. December 2003 or until the end of the reporting period
serving the tax return and that began in 2003, when
they have not been referred to subsequently totally abolished or reserves are exhausted; If
It has been subsequently discarded or drawn from the reserves only in part, the
the condition only for the nezrušenou part of the above provisions. This
the condition does not apply in the case where special legislation provides for
explicitly the obligation to convert to a special account-bound cash
of previously created reserves or their specific legal
Regulation defined parts which have been applied as an expenditure (cost) on the
reach, ensuring and maintaining income to 31. December 2003.
(3) if the taxpayer uses the cash stored on a special
bound account in contravention of a condition referred to in paragraph 2 (a). (b)), it is
entitled to enforce any provisions set out in paragraph 1
as an expenditure (cost) to achieve, and maintain the revenue assurance by
paragraph 2, first in the tax period or in the period in which the
given the tax return in which the sum of the amount of funds
stored in a special account in accordance with paragraph 1 of the bound and the values of the State
bonds held in a separate account at the Czech National Bank, in
Centre of securities or in the Central Depositary, to which the United
Republic acting through the Ministry of finance will convert
registration of securities Centre (hereinafter referred to as "CSD") ^ 1b),
captured in the accounts under special legislation ^ 1a) reaches the
the least amount of reserves under section 9 and section 10, paragraph 1. 1/reserves as defined in §
10, paragraph 1. 2 the reported and posted under a special legal
prescription ^ 1a).
(4) cash reserves referred to in paragraph 1 which are
stored in a special account, the bound can also be used for the acquisition of
Government bonds denominated exclusively in the Czech koruna, the
and reserves to bail out land) affected by mining, and provisions for the settlement of
mining damage ^ 15) only with the consent of the competent district
Mining Authority,
b) reserves for reclamation and remediation of landfills ^ 25) only on the basis of
consent of the competent regional authority,
(c) provisions for ensuring the decommissioning) of a nuclear installation or site
III or IV. categories from the operation ^ 26) only on the basis of the consent of the Management
storage of radioactive waste.
(5) Government bonds referred to in paragraph 4 must be kept on a separate
account at the Czech National Bank, at the center of the securities or in
CSD and taxpayer must keep them separate
the registration of. Revenue from the sale of these bonds must be immediately
transferred to a special account-bound, from whose resources were
bonds purchased.
(6) cash stored on a special bound State and account
bonds held in a separate account referred to in paragraph 5 shall not be
the subject of the collateral, shall not be included in the insolvency estate
the taxpayer in insolvency proceedings ^ 12b), are not subject to enforcement
or execution.
§ 11
(1) reserve Balances, which have the character of provisions pursuant to this Act,
recorded at 31. December 1992 are considered as reserves under this Act
and transferred to the year 1993.
(2) the reserve created under the applicable accounting regulations 1. January
1993 and carried over to the year 1993, and the years following the 1993
they draw their expenses (costs), for which they were created.
No longer exist if the reasons for which they were created, these provisions in the
the relevant tax year.
§ 11a
paid
section 11b
paid
§ 11 c
paid
§ 12
This Act shall take effect on 1 January 2000. January 1993.
Uhde v.r.
Klaus v.r.
XIII.
PERFORMANCES RECOGNISED AS EXPENSE (COST) FOR THE CREATION OF RESERVES FOR GROWING
The ACTIVITIES of the
For performances pursuant to § 9 para. 1 of this Act shall be read as:
1. restoration of the forest by planting the seed
the first sowing seed)
(b) sowing seed repeated.)
2. restoration of forest seed
and the first seed)
b) repeated seedlings.
3. Soil preparation for renewal of the forest
and soil preparation for natural) recovery of the forest
(b)) for the recovery of the forest soil preparation by sowing seed
c) soil preparation for reconstruction of forest plantations.
4. treatment of young forest stands tree species.
5. Mechanical and chemical protection of young forest stands against the beasts.
6. Setting up and when the fencing-in young forest stands.
7. Protection of young forest stands and other
and) against buření
b) against rodents
(c)) against the klikorohu plantation of trees
d) cutting coarse species.
8. Cleaning, prostřihávky and performance associated with creating the dismemberment
line.
9. Forest protection against wildlife mechanical, chemical, maintenance and repair
and intersections.
10. Forest protection against insect pests.
11. Fertilization of forest stands.
12. Pruning of forest stands.
13. removal of brushwood.
14. Thinning to 40 years of age forest stands.
15. Measures to rebuild the stands with an inappropriate or surrogate species
composition.
Selected provisions of the novel
Article IV of law No. 492/2000 Sb.
Transitional provisions
1. The creation of reserves for repairs of tangible assets that were initiated prior to the
1. before 1 January 2001 and is made up of even after the entry into force of this law, can be
apply only for the tax period. "^ 1a)
2. to repair items that were created before 31 December. December 2000 under section 8 to
Receivables from debtors in bankruptcy and settlement proceedings shall apply
the provisions of Act No. 593/1992 Coll., on reserves for the findings of the base
income tax, in the version in force until 31 December 2006. December 2000.
Article. VII of Act No. 126/2002 Sb.
Transitional provision
For the tax liability for the tax period until 31 December 2006. 12.2001
the existing legislation. The provisions of this Act shall be for the creation of
adjustments and provisions shall apply for the first time for the tax period
starting on 1 July. before 1 January 2002. Reserves to the effective date of this
the Act referred to in § 5 para. 1 (b). a) of Act No. 593/1992 Coll., on reserves
to determine the tax base from income, banks used to cover losses from
depreciation and the assignment of receivables from loans created community
goodwill to the effective date of this Act and reserves in accordance with section 5 of the
paragraph. 1 (b). (c)) to cover losses from guarantees provided that
do not match the definitions referred to in paragraph 1. (b)) of this Act.
Unused provisions, with the exception of provisions corresponding to the definition by
paragraph 1 (b). (b)) of this Act, the Bank will cancel in favor of revenue
to keep their balance for each tax period starting in 2002
reduce by at least 25% of the balance at 31. 12.2001, reaching their
the cancellation no later than 31 December 2007. 12.2005.
Article. VII of Act No. 260/2002 Coll.
Transitional provision
The provisions of article VI ^ *) shall apply for the first time for the tax period of the year
2002.
Article II of Act No. 176/2003 Coll.
Transitional provision
The provisions of § 8b of Act No. 593/1992 Coll., as amended by this Act,
It's the first time for the tax period and the period for which is served
tax return, beginning in 2003.
Article. In Act No. 441/2003 Coll.
Transitional provisions
1. In the case when the creditor pursuant to § 5 nepostupující and 8 of law No.
593/1992 Coll., as amended by Act No. 156/1993 Coll., Act No. 323/1993 Coll.
Act No. 244/1994 Coll., Act No. 132/1995 Coll., Act No. 209/1997 Coll.
Act No. 492/2000 Coll., Act No. 126/2002 Coll. and Act No. 260/2002
Coll., on the date of entry into force of this Act, report to the State of the
31. December 2003 in relation to the debtor at the same time debts, and
If it is not executed by mutual credit of these receivables and Payables, cancels the
the creditor has already created provisions with the exception of those that have been
created to the claims in excess of the value of the liability.
2. the provisions of section 10a of Act No. 593/1992 Coll., as amended by this Act,
It's the first time for the period in which the tax return is served,
beginning in 2004, subject to specific legislation provides otherwise.
Article. In Act No. 669/2004 Sb.
Transitional provisions
1. the provisions of section 2 (2). 2 Act No. 593/1992 Coll., in the version in force from
the effective date of this Act, applies equally to claims arising
until 31 December 2006. December, 2004.
2. For the application of § 3 para. 3 of Act No. 593/1992 Coll., as amended effective
from the date of entry into force of this Act, for the initial state in the
proven record of
and the balance sheet value of receivables receivables) posted under a special
^ law 1a)
(b)) adjustments adjustments, the State created by the law No.
593/1992 Coll., as amended, posted by
a special legal regulation, "^ 1a)
(c) the reserve status of the provisions created) under Act No. 593/1992 Coll., on
as amended, posted under a special legal
prescription ^ 1a)
and on the last day of the accounting period in which the taxpayer has compiled
the accounts under special legislation, "^ 1a) and after the
He is special legislation for the first time ^ 1a) provided for use
for the financial statements the accounting and international accounting standards
modified by the law of the European communities.
3. the provisions of section 4, paragraph 4. 1 Act No. 593/1992 Coll., in the version in force from
the effective date of this Act, can also be used for the tax period
or the period in which the tax return is served, beginning in the year in
which entered the Treaty of accession of the Czech Republic to the European Union in
force.
section 56 of Act No. 377/2005 Sb.
Transitional provisions
1. the provisions of § 5 para. 6 of Act No. 593/1992 Coll., as amended by this
the law, for the creation of adjustments it's the first time for the tax
the period beginning in 2005. Value adjustments according to the
the provisions of § 5 para. 6 of Act No. 593/1992 Coll., as amended by this Act,
It is not possible to receivables arising from the 31. 12.2003.
2. For creation of provisions and reserves, the provisions of section 5a paragraph 2. 1 and 6
Act No. 593/1992 Coll., as amended by this Act, shall apply for the first time in
a tax year that began in 2005.
Article. In Act No. 545/2005 Coll.
Transitional provision
If the taxpayer not later than 31 December 2006. the December 2005 agreement on the lease of
the firm and the part of the undertaking or of part of the assets so far
used on the basis of a lease contract, then if this property najatému
formed reserve to repair, can from the effective date of this Act,
continue to creating the provision in respect of the contract on the lease of the company. If
the contract on the lease of the company, the date of effectiveness of the reserves established by the
This Act abolished not later than in the tax period in which the
assumed commencement date of repair.
Article II of law No 223/2006 Sb.
Transitional provision
1. If the taxpayer until the date of entry into force of this Act has established
a special bound account pursuant to section 10a of Act No. 593/1992 Coll., on
the version in force until the date of entry into force of this Act, the Bank established
and) outside the territory of the Member State of the European Union, the transfer of this
account no later than six months from the date of entry into force of this Act
to the account established in accordance with section 10a of Act No. 593/1992 Coll., on
the version in force from the date of entry into force of this Act,
(b)) in the territory of a Member State of the European Union and does not obtain it from the competent
the district mining Office, the competent regional authority or the management of
storage of radioactive waste acceptance of the continuation of the management of this
account, the balance of this account at the latest converts to the deadline for the submission of
tax return for the tax year beginning in 2006 for the benefit of
account set up in accordance with section 10a of Act No. 593/1992 Coll., as amended by
effective from the date of entry into force of this Act.
2. If the taxpayer until the date of entry into force of this law established by
the provisions of § 10a of Act No. 593/1992 Coll., in the version in force until the date of the acquisition of
the effectiveness of this law, more specific accounts for an individual bound
an account of the creation of the reserve, it converts the balances of these accounts not later than six
months from the date of entry into force of this Act, in favor of a single account
established in accordance with section 10a of Act No. 593/1992 Coll., as amended effective
from the date of entry into force of this Act.
3. the provisions of section 10a of Act No. 593/1992 Coll., in the version in force from the date of
entry into force of this Act, shall apply for the first time for the tax period
starting in 2006.
Čl.VI Act No. 261/2007 Coll.
Transitional provisions
1. the provisions of section 6 of Act No. 593/1992 Coll., in the version in force from the date of
entry into force of this Act, shall apply for the first time during the period for which
the tax return is served, beginning in 2008. The balance of the compensatory
reserves and other technical provisions at the date of entry into force of this
the law is cancelled in the period in which the tax return is served,
commencing in 2008.
2. the provisions of section 8a of the Act No. 593/1992 Coll., in the version in force from the date of
entry into force of this Act, shall apply for the first time for the creation of provisions
items that started from the date of entry into force of this Act.
3. for the provisions, whose creation pursuant to section 8a of the Act No. 593/1992
Coll., in the version in force until the date of entry into force of this Act,
before that date, the Act No. 593/1992 Coll., in the version in force in
the effective date of this Act.
Article. XL Act No. 296/2007 Sb.
Transitional provision
If it was before the effective date of this Act, brought in accordance with
Act No. 328/1991 Coll., on bankruptcy and settlement, as amended
regulations, and it was not until the date of entry into force of this Act has been finally
completed, the income tax related to this proceeding
the provisions of Act No. 593/1992 Coll., on reserves for the findings of the base
income tax, in the version applicable to the effectiveness of this Act.
Article. (XII) Act No. 126/2008.
Transitional provisions
1. for the tax liability for the years 1993 to 2007 and the tax year to which
began in 2007, the existing legislation. The provisions of the
Act No. 593/1992 Coll., in the version in force from the date of entry into force of
This Act shall apply for the first time for the tax period or the period for
serving the tax return, beginning in 2008.
2. the provisions of section 3 (2). 3 and section 4, paragraph 4. 1 Act No. 593/1992 Coll., as amended by
effective from the date of entry into force of this Act, for the first time used for
the transformation that has occurred in the tax period or the period for which the
given the tax return, filed in 2008.
Article. In Act No. 2/2009 Sb.
Transitional provisions
1. the provisions of section 7 of Act No. 593/1992 Coll., in the version in force from the date of
entry into force of this Act, shall apply for the first time on the creation of the reserve,
that began in the tax period that began in the year of acquisition
the effectiveness of this Act.
2. For the creation of reserves in accordance with section 7 of the Act No. 593/1992 Coll., as amended by
effective until the date of entry into force of this law, that began before
on this day, the Act No. 593/1992 Coll., in the version in force until the date of
entry into force of this Act.
Article. (IV) the Act No. 216/2009 Sb.
Transitional provision
The provisions of section 8 of Act No. 593/1992 Coll., in the version in force from the date of acquisition
the effectiveness of this law, can be used for creation of adjustments,
that began in 2009.
Article. (III) Act No. 278/2009 Sb.
Transitional provision
The provisions of section 6 of Act No. 593/1992 Coll., on reserves for the findings of the base
income tax, in the version in force from the date of entry into force of this Act,
shall apply for the first tax year of 2010.
Article. (IV) Act No. 346/2010 Sb.
Transitional provisions
1. the provisions of section 3 (2). 3 of Act No. 593/1992 Coll., in the version in force from
the effective date of this Act, shall apply for the first time for the tax
the period that began in 2010, and even for reserve repairs
tangible fixed assets, which was launched in the previous fiscal
periods.
2. the provisions of section 7 (2). 4 Act No. 593/1992 Coll., in the version in force from
the effective date of this Act, shall apply for the first time on the creation
reserve, that began in the tax year that began in
entry into force of this Act.
3. for formation of reserves pursuant to § 7 para. 4 Act No. 593/1992 Coll., on
the version in force until the date of entry into force of this law, that began
before that date, the Act No. 593/1992 Coll., in the version in force in
the effective date of this Act.
Article. XVI Act No. 458/2011 Sb.
Transitional provisions
1. for the tax liability for income taxes in the tax year prior to the date
entry into force of this section and for the tax year that began before the
the effective date of this Act, as well as the rights and obligations with
related, the Act No. 593/1992 Coll., as amended effective
before the date of entry into force of this Act.
2. the provisions of section 8a of the Act No. 593/1992 Coll., in the version in force from the date of
entry into force of this Act, shall apply for the first time for accounts receivable
date of entry into force of this Act. For claims arising
before the date of entry into force of this law shall apply to the provisions of § 8a
Act No. 593/1992 Coll., in the version in force before the date of entry into force of
of this Act.
Article. (IV) legal measures no 344/Sb.
Transitional provisions
1. for the tax liability for income taxes in the tax year prior to the date
entry into force of the legal measures the Senate and for the tax
the period that began before the date of entry into force of this legal
the Senate measure, as well as the rights and obligations relating thereto,
It's the Act No. 593/1992 Coll., in the version in force prior to the date of acquisition
the effectiveness of this legal measure 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. 593/1992 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.
3. the provisions of section 8a of the Act No. 593/1992 Coll., in the version in force from the date of
entry into force of the legal measures of the Chamber, shall apply for the first time
for claims arising after the date of entry into force of this legal
the measures in the Senate. For claims arising before the date of entry into force of
This statutory measure shall apply the provisions of the Senate section 8a of the Act No.
593/1992 Coll., in the version in force before the date of entry into force of this
legal measures in the Senate.
Article. (IV) Law No 267/2014 Sb.
Transitional provisions
1. for the fiscal obligations for reserves and adjustments for tax
the period before the date of entry into force of this Act and for the tax period
that began before the date of entry into force of this law, as well as the rights
and obligations relating thereto, the Act No. 593/1992 Coll., on
the version in force before the date of entry into force of this Act.
2. the provisions of section 2 (2). 6 and 7 of Act No. 593/1992 Coll., as amended effective
from the date of entry into force of this law, can be used for tax
period beginning in 2014.
3. For claims falling due before the effective date of this Act shall be
apply the provisions of section 8a of the Act No. 593/1992 Coll., in the version in force prior to the
the effective date of this Act.
4. For receivables due from 1. can be used from 1 January 2014 the provisions of § 8a
Act No. 593/1992 Coll., in the version in force from the date of entry into force of
of this Act.
Article. VI of Act No. 221/2015 Sb.
paid
*) According to art. II. 2 Act No. 132/1995 Coll. reserves established by the
pursuant to section 8 on 1.8.1995 receivables from debtors in bankruptcy and settlement proceedings
the proceedings are converted to this day to adjustments to
specific receivables from debtors in bankruptcy and settlement proceedings.
*) Note. ASPI: amendment of the Act on provisions for the determination of the tax base of the
of revenue
1) § 24 para. 2 (a). I) of Act No. 586/1992 Coll., on income taxes.
1A) Act No. 563/1991 Coll., on accounting, as amended.
1B) Act No. 256/2004 Coll., on the capital market.
1 d) Act No. 586/1992 Coll., on income taxes, as amended
regulations.
1E) Act No. 125/2008 Coll. on transformation of trade companies and
cooperatives.
4) Act No. 21/1992 Coll., on banks.
6a) § 1 of law No. 87/1995 Coll., on savings and credit cooperatives and
some of the measures related to the law and the Czech
the National Council No. 586/1992 Coll., on income taxes, as amended by Act No.
100/2000 Sb.
6F) section 10 of the Trade Act.
7) Act No. 277/2009 Coll., on insurance.
10) section 51, paragraph 3, and section 60 to 68 of Act No. 277/2009 Sb.
11) § 13 para. 2 of Act No. 363/1999 Coll.
11) § 51 para. 2 and section 60 to 68 of Act No. 277/2009 Sb.
12) § 26 para. 2 of the Act No. 586/1992 Coll.
12A) Act No. 219/2000 Coll., on the Czech Republic and its assets
in legal relations, as amended by Act No. 492/2000 Sb.
12B) Act No. 182/2006 Coll., on bankruptcy and the ways of its solution
(insolvency law), as amended.
12 c) § 136 of the Act No. 182/2006 Coll., on bankruptcy and the ways of its solution
(insolvency law), as amended.
13) § 33 of Act No. 586/1992 Coll.
13 g) § 23 para. 7 of Act No. 586/1992 Coll.
14) of law no 289/1995 Coll., on forests, and amending and supplementing certain
laws (forest law).
15) Act No. 44/1988 Coll., on the protection and utilization of mineral resources
(Act), as amended.
20) § 7b of Act No. 586/1992 Coll., as amended by Act No. 441/2003 Coll.
22) § 22 para. 2 of the Act No. 586/1992 Coll., as amended.
25) Act No. 185/2001 Coll., on waste and amending certain other
laws, as amended.
26) section 18 of Act No. 18/1997 Coll. on peaceful uses of nuclear energy and
ionizing radiation (the Atomic Act), and amending and supplementing certain
laws, as amended.
Act No. 500/2004 Coll., the administrative code.
Law No. 26/2000 Coll., on public auctions, as amended
regulations.
Act No 120/2001 Coll., on judicial executors and enforcement activities
(enforcement procedure) and amending other acts, as amended.
Act No. 99/1963 Coll., the civil procedure code, as amended
regulations.
