344/Sb.



LEGAL MEASURES



The SENATE



of 10 June 1999. October 2013



about changing the tax laws in connection with the new codification of private law and

amending some laws



The Senate has passed this statutory measures of the Senate:



PART THE FIRST



Amendment of the Act on income taxes



Article. (I)



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

Coll., Act No. 96/1993 Coll., Act No. 156/1993 Coll., Act No. 196/1993

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

Coll., Act No. 114/1994 Coll., Act No. 266/1994 Coll., Act No. 32/1995

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

Coll., Act No. 247/1995 Coll., Act No. 314/1996 Coll., Act No. 18/1997

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

Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 148/1998

Coll., Act No. 167/1998 Coll., Act No. 333/1998 Coll., Act No. 63/1999

Coll., Act No. 129/1999 Coll., Act No. 144/1999 Coll., Act No. 169/1999

Coll., Act No. 222/1999 Coll., Constitutional Court, declared under no.

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

72/2000 Coll., Act No. 100/2000 Coll., Act No. 101/2000 Coll., Act No.

121/2000 Coll., Act No. 132/2000 Coll., Act No. 242/2000 Coll., Act No.

340/2000 Coll., Act No. 492/2000 Coll., Act No. 115/2001 Coll., Act No.

120/2001 Coll., Act No. 239/2001 Coll., Act No. 452/2001 Coll., Act No.

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

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

309/2002 Coll., Act No. 575/2002 Coll., Act No. 161/2003 Coll., Act No.

362/2003 Coll., Act No. 441/2003 Coll., Act No. 19/2004 Coll., Act No.

47/2004 Coll., Act No. 49/2004 Coll., Act No. 256/2004 Coll., Act No.

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

436/2004 Coll., Act No. 561/2004 Coll., Act No. 628/2004 Coll., Act No.

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

217/2005 Coll., Act No. 340/2005 Coll., Act No. 361/2005 Coll., Act No.

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

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

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

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

245/2006 Coll., Act No. 262/2006 Coll., Act No. 262/2006 Coll., Act No.

29/2007 Coll., Act No. 67/2007 Coll., Act No. 160/2007 Coll., Act No.

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

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

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

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

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

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

346/2010 Coll., Act No. 348/2010 Coll., Act No. 73/2007 Coll., the award

The Constitutional Court declared under no 119/2007 Coll., Act No. 188/2011

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

Coll., Act No. 370/2007 Coll., Act No. 375/2007 Coll., Act No. 420/2011

Coll., Act No. 428/2007 Coll., Act No. 458/2011 Coll., Act No. 466/2011

Coll., Act No. 470/2011 Coll., Act No. 192/2009 Coll., Act No. 399/2012

Coll., Act No. 401/2012 Coll., Act No. 403/2009 Coll., Act No. 428/2012

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

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

Coll., Act No. 215/2013 Coll. and Act No. 241/2013 Coll., is amended as follows:



1. In article 2 (2). 1 the words "(hereinafter referred to as the" taxpayer ") ' shall be deleted.



2. In paragraph 2, at the end of paragraph 1, the following sentence "the taxpayers are tax

residents of the United States, or the tax non-residents ".



3. In article 2 (2). 2 the word "who" shall be replaced by the words "are tax

residents of the United States, "and the words", if present, have "are replaced by the

the words "present. Tax residents of the Czech Republic have ".



4. In article 2 (2). 3, the words "omission in paragraph 2 and those which it

establishes the international treaty "shall be replaced by" are tax

non-residents if they are not listed in paragraph 2, or about them down

the international treaty. Tax non-residents "and for the words" healing, "

the words "non-residents and are tax".



5. In article 2 (2). 4, the word "period" shall be replaced by the word "time".



6. In section 3, paragraph 3. 1 the introductory part, the words "provisions (hereinafter referred to as" tax ")"

shall be deleted.



7. in section 3, paragraph 3. 1 (b). a), the words "and the emoluments of ' shall be deleted.



8. In section 3, paragraph 3. 1 (b). (b)), the words "from business and from other independent

earning "is replaced by" from a separate ".



9. in section 3, paragraph 3. 1 (b). (d)), the word "rent" is replaced by the word "lease".



10. in section 3, paragraph 3 reads:



"(3) the non-monetary income for the purposes of the income tax of individuals valued



and under the law governing) valuation of assets,



(b) five times the annual values) as the filling, if income is

Another benefit of property, whose content is a recurring transactions on

time



1. an unlimited period,



2. a person's life or



3. more than 5 years. ".



11. in section 3, paragraph 3. 4 letter a) is added:



"revenue generated)



1. the acquisition of shares or participation certificates under the law governing

the terms of transfer of the assets of the State on the other person,



2. release under legislation governing the restitution of property, ".



12. in section 3, paragraph 3. 4 (b). (b) the introductory part of the provision), the words "and loans"

replaced by the words "or loaner."



13. in section 3, paragraph 3. 4 (b). (b)), point 1, the word "loan" shall be replaced by

"lease".



14. in section 3, paragraph 3. 4 (b). (c)), the words "or narrowing of joint property

spouses, ^ 1b) "shall be replaced by the words" the extent of or settlement of joint property

the spouses ".



Footnote 1b is hereby repealed.



15. in section 3, paragraph 3. 4 (b). (f)), the word "early" is deleted, and the word

"entrepreneurs ^ 1e)" shall be replaced by the words "the entrepreneur, if a person nearby in

activity of the agricultural entrepreneurs continues at least until the end of the third

the tax period following the termination of the operation of agricultural

activity of the agricultural entrepreneurs transferring these assets with

excluding the non-continuation of the activities because of death; When a breach of this

the terms of such revenue is subject to tax in the tax period, when the

the transfer of this property, and it shall be deemed that the taxpayer is not in the

the delay, if a tenderer submits additional tax return and pay tax no later than

until the day when he is obliged to file a tax return to the tax credit for the tax

the period in which fulfil this condition ".



Footnote # 1e is hereby repealed.



16. in section 3, paragraph 3. 4 (b). (g)), point 1, the words "between the mutual

co-owners "is replaced by" dividing the ownership of things ".



17. in section 3, paragraph 3. 4 (b). (g)), point 2 is deleted.



The former item 3 becomes item 2.



18. in section 3, paragraph 3. 4 (b). (g)) at the end of the text of paragraph 2, the words "with the

excluding the portion of land that is building, ".



19. in section 3, the dot at the end of paragraph 4 is replaced by a comma and the following

the letter j) is added:



"(j)) of property benefits



1. vydlužitele in interest-free loan,



2. the records are lent out



3. výprosníka in the výprose. ".



20. in article 4, paragraph 1 reads:



"(1), shall be exempt from tax



and) revenue from the sale of the family house and the related land, or

the unit, which does not include commercial space, and related land

If the seller had a place of residence for at least 2 years

immediately before the sale; income from the sale of the family home, drive,

that does not include commercial space, or co-ownership, and

the related land, if the seller had resided in it

immediately before the sale for a period of less than 2 years and obtained the

the resources to satisfy the housing needs; for exemption of income

resulting from their joint property of the spouses is sufficient, that the conditions for

his release has met only one of the spouses, if the assets, which

the exemption refers to, is not, or was not included in the assets of a single

of the spouses; the exemption shall not apply to income from



1. the sale of the family home or unit that does not include the non-residential

space, if they are or have been included in the business assets for performance

activity from which follows receipt of separate activity within 2 years

from their exclusion from the assets,



2. the future sale of the family home or unit that does not include the

commercial space, or co-ownership, and related

the plot, in time within 2 years of acquiring title to the

This House or to a drive that does not include commercial space,



3. the future sale of the family home or unit that does not include the

commercial space, in time within 2 years of their exclusion from

the assets, even if the purchase contract will be concluded until 2 years

from this acquisition or after 2 years from retiring from the business

assets,



b) revenue from the sale immovable property referred to in subparagraph neosvobozený, and)

If the time between the acquisition of the ownership rights to these immovable


things and selling them for 5 years; the period of 5 years is reduced by amount of time

you have these demonstrably real estate owned by the decedent's

in the case of the sale of the immovable property acquired by inheritance by

the deceased, who was a relative in the ascending line or a husband, or a

the duration for which the seller owned the land, which has been the subject of exchanges of

in the context of land consolidation, in the case of the sale of the land acquired in Exchange

from the land Office, this period is counted into the period, which runs from

the disposal of the replaced land of assets; the exemption is

does not apply to income from



1. the sale of the immovable property, which are or in the period of 5 years before

sales were included in the assets,



2. the future sale of the immovable property effected within 5 years of

acquisition of ownership to these immovable things, even if the purchase contract

will be closed for up to 5 years after this acquisition,



3. the future sale of the immovable property effected within 5 years of

their exclusion from the assets, even if the purchase contract will be

closed up after 5 years from such disposal,



4. the sale of the right to build, if not established satisfactory construction law

the construction work,



c) revenue from the sale of material movables, with the exception of income from the sale of



1. Security



2. the motor vehicle, aircraft or ships, does not exceed the period of time between

their acquisition and sale for 1 year,



3. movable property which is, or in the period of 5 years before the sale was

included in the commercial property,



(d) the property or compensation) the non-material damage, the indemnity

the property, in respect of liability insurance, in respect of the travel

insurance; the exemption does not apply to



1. compensation for loss of income,



2. compensation for damage caused to property, which was included in the

business property for the performance of the activity from which the flows of income

a separate activity, at the time of the damage,



3. compensation for damage caused to property, serving at the time of the damage

to lease



4. in respect of liability insurance for damage caused in connection with the

activities, from which it follows a separate activity, income of the taxpayer,



5. compensation for damage caused by the taxpayer in connection with the lease,



(e) proceeds of the reserve funds) deposited in a special account in the bound

under the law governing the Bank reserves for the determination of the tax base of the

income, where the income of the special escrow account,



f) income in the form of



1. the prices of the public competition and similar prices resulting from abroad, if

is the full amount donated to the beneficiary for the purposes referred to in § 15 para. 1,



2. awards in the field of culture under other legislation,



3. the prices of the public competition, out of competition or promotional advertising

If the sweepstakes is not a consumer, the price of the lottery

sporting events with the exception of the price of the sports competition for taxpayers, for

which is a sports business activity, and that in the aggregate value of the

of not more than $ 10,000,



g) income in the form of



1. compensation received in connection with a correction of certain property

grievances,



2. payment for the sale of the things issued in connection with a correction of some

property-related injustices under the legislation on the restitution of property; This

the exemption shall also apply in the case where, in the period between the acquisition and

the sale of immovable property settlement occurred between co-owners

splitting things by the size of their shares, or if the real estate property

things were formed units; the exemption shall not apply in the case or in the

period of 5 years before the sale was included in the assets,



3. the premium or contribution to income pursuant to other legislation,



4. interest of government bond issued in connection with the rehabilitation

proceedings on the axles of the wrongs,



h) income in the form of benefits or services from sickness insurance,

pension insurance under the law governing pension insurance,

cash assistance to crime victims under the law governing

the provision of cash assistance to crime victims, social

security, benefits from the application of the instruments of State policy of employment

and public health insurance, benefits from the insurance contract, the

annuities under the law governing pension savings and performance

from the compulsory insurance of the same type; If, however, the

income in the form of regularly paid the pension or pensions, is from the tax

Hailing from the aggregate of such earnings, not exceeding the amount of EUR 36násobku

the minimum wage, which is valid for 1. January of the calendar year,

the tax period to which, however, does not include the amount of the premium or

contribution to the pension under other legislation



I) dose for a person with disabilities, the dose of material

emergency, social service, a dose of State social support, foster

with the exception of remuneration of foster care, the contribution from the public budget and the

State benefit or contribution under other legislation, including the

úmrtného and contribution to funeral expenses under other legislation or

similar performance provided from abroad, income arising because of the care

about the close, or another person who is entitled to a care allowance under

the law governing social services, up to the amount provided by the

the contribution, if the care exercised by a natural person, which,

does not require registration under the law governing social services; When it comes to

However, about caring for another person than the person, is from tax per month

in total, the maximum amount exempted into the amount of the contribution for the person with the IV.

degree of dependency under the law governing social services,



j) income in the form of efficiently, economically and demonstrably

incurred expenses associated with the donation and collection of blood and its

folders, tissues, cells or organs, if this remedy is provided under

other legislation



k) income in the form



1. scholarships from the State budget, the budget of the community, from the regional budget, from

resources of universities, public research institutions or legal

a person who carries on the activity of high school or College,



2. the contribution from the funds of support or Foundation or association, if

not a taxpayer that is a member or an employee of the

legal persons, or a person close to the taxpayer and, in the case of

the taxpayer, who is a member or an employee of such legal persons,

or a person close to this taxpayer, income in the form of aid or

the allowance granted exclusively to compensate for the disability or

social exclusion,



3. the aid or contribution from the funds of trade unions,



4. non-monetary benefit or social assistance provided by the

the employer of the Fund for cultural and social needs of the nearest

survivors, or social assistance closest survivors under similar

conditions for the employer, which does not establish this Fund,



l) income from



1. the pensions paid from the pension insurance with State contribution,

pensions from pension insurance and pension insurance for survival with

payment of the pension insurance of survival, in case of death

or life expectancy and from the pension insurance, for which there is no defined period

their receipt,



2. disability pension from the pension insurance with State contribution to the

for a fixed period, disability pension to a specified period of time, and single premiums

for pensions under the law governing supplementary pension savings,



3. other benefits from the insurance of persons, with the exception of one-off transactions

surrender value or surrender value and pensions from pension insurance and insurance

for survival, and that of life expectancy, insurance in case of death

or life expectancy, pension insurance and supplementary pension

savings, which are defined by the period of their receipt, and with the exception of

other income from personal insurance that is not locking and

shall not constitute termination of the insurance contract,



m) provided by the armed forces soldiers in basic (alternative)

Service ^ 3a), the pupils of the schools who are not soldiers in active service ^ 3), soldiers

reservists called of the exercise and the soldiers in the active reserve voluntary

under special legislation ^ 3a)



n) rewards provided by the members of the discipline of the armed forces and

security forces under special legislation ^ 3), transitional allowance for

the soldiers of the occupation and the members of the security forces, according to specific

the legislation of ^ 3),



about the performance provided in kind) President of the Republic in accordance with other

legislation and former President of the Republic according to the law

relating to the security of the President after the end of the function,



p) implementation provided in connection with the exercise of voluntary service

under the law governing voluntary



q) in respect of maintenance obligations,



r) income from the transfer of shares in the business corporation with the exception of income from

the transfer of the securities, if the time between the acquisition and transfer of

for 5 years; the period of 5 years between the acquisition and transfer of the share is reduced by

period during which the taxpayer was a member of this corporation before

the transformation of a business corporation; are subject to the conditions referred to in Section 23b

or 23 c, the period of 5 years between the acquisition and transfer of share shall not suspend when


the Exchange or conversion of shares of a corporation; the exemption shall not apply

on



1. income from the transfer of shares in the business corporation if it was taken from the

the assets of the taxpayer, within 5 years after the termination of its activities,

from which follows receipt of separate activities



2. income which goes by the taxpayer from the transfer of shares in the future

the business corporation or from the transfer of a further stake in the transformed

the team at the time within 5 years from the effective date, even if the contract for the transfer will be

closed up after 5 years from the effective date,



3. income from the future transfer of shares in the business Corporation acquired from

poplatníkova assets, if the income from this conversion follows in

time within 5 years from the end of the activity from which stems from a separate intake

the activities of the taxpayer, even if the contract for the transfer will be closed only after 5

years from the effective date or after the end of this activity,



4. income from the transfer of shares in the business corporation the corresponding increase

the share of a member to discharge, for the benefit of the equity of a business corporation

or the acquisition of shares from another Member, if the transfer took place within 5 years of

supply or acquisition,



with the contribution of the natural person provided) under the law governing

construction savings and construction savings State support,



t) subsidies from the State budget, the budget of the municipalities, counties, the State Fund,

The National Fund, the Regional Council of the cohesion region, support of

The wine Fund, allocated a grant or a contribution from the State

the budget expenditure of the State budget under the law governing

the budgetary rules or grant, grant and a contribution from the funds

The European Union, for the acquisition of tangible property, on its technical

appreciation or eliminate the consequences of natural disasters, with the exception of

grants and contribution, which are charged to the income or proceeds in accordance with

the law governing accounting,



u) income acquired through the acquisition of ownership to the unit, which

does not include commercial space, as compensation for releasing the unit that

does not include commercial space and compensation (severance) for release

the unit, which does not include commercial space, paid by the users of this

units under the condition that the taxpayer to pay the (severance) used or

It's to meet their own housing needs within 1 year

following the year in which compensation (severance pay); This income

is exempt even if the amount of the corresponding compensation (odstupnému)

incurred on the provision of housing needs in the time of 1 year before

the receipt; the adoption of the compensation (severance pay) shall notify the taxpayer tax

by the end of the tax period in which its adoption has occurred; Similarly,

the proceeds for the income from the transfer for the transfer of rights and obligations of the United

with membership in the cooperative, provided in connection with this transfer will be

canceled the lease to the apartment, where a taxpayer acquired resources

to meet residential needs; Similarly also in the income from the

the sale of the family home, a drive that does not include commercial space,

or co-ownership, including the related land, if in

the seller had a residence immediately before the sale for less

2 years and uses the proceeds to satisfy housing needs,



in the interest income tax for non-residents), stemming from bonds

published in the foreign taxpayers is based in the Czech Republic, or

The Czech Republic,



w) revenue from the sale of securities, if the time between the acquisition and

transfer of securities when sold for 3 years, and

income from the share attributable to the participation certificate on cancellation of the share

the Fund, if the time between the acquisition of the share certificate and the date of payment of the

the share for 3 years; period of 3 years between the acquisition and transfer of securities in the

the same taxpayer shall not suspend when merging or amalgamation of mutual

funds or in converting closed-end mutual fund to open mutual

Fund; the exemption shall not apply to income from the sale of securities,

that is or has been included in the assets of, and within 3 years from the

termination of the activity from which the flows of income separate activities, and on the

income from capital; the exemption shall not apply to income from

the share allocated to the participation certificate on cancellation of the mutual fund

who was or is included in the assets of, and within 3 years from the

their activities, from which it follows separate activity income; When

the exchange of the shares of the issuer for a different share of the total of the same nominal

the value of the period of 3 years between the acquisition and transfer of securities in the same

the taxpayer does not cut; Similarly, even when the exchange of shares, merger

companies or divisions of the company, are subject to the conditions

referred to in Section 23b or section 23 c; the exemption shall not apply to income that

It follows the taxpayer from the future sale of securities, the

the time of up to 3 years from the effective date, and from the future sale of the securities, that is

or was included in trading assets, and up to 3 years from the end of

activity from which follows receipt of separate activities, even if the purchase

contract will be concluded only after 3 years from the effective date or after 3 years from the

their activities, from which it follows separate activity income;

Similarly for income as the consideration minority

shareholders in the exercise of the right of the main shareholder in the buyout of the participating

securities; If this is about the voucher, the period instead of 3 years 5

years of age,



x income resulting from depreciation) of debt during the reorganization or debt relief

carried out under the law governing insolvency,



s) revenue from interest on overpayments caused by the tax administrator, authority

social security and income from penalty payments of sums of the insurance, that

appropriate health insurance returned after the expiry of the deadline for

the decision on the overpayment of premiums,



from) income in the form of a gift received in connection with the activities of the

that follows the reception of a separate activity, such as promotional item

bearing the name or trademark of the provider of this gift,

whose value does not exceed $ 500,



for units of the transferee) revenues or co-ownership share on

the Unit received in the context of mutual settlement funds from the

the rent for the financing and maintenance of the apartment, House, and drives

under the law governing the transfer of some units of housing cooperatives,



zb) income in the form of legal deposit, on the basis of the Special

legislation in the form of copyright and reproductions, in the number of normal,

received in connection with the use of the subject matter of copyright or the rights

related to copyright,



ZC) income arising as a replacement for a servitude arising by operation of law or

by a decision of a public authority under other legislation and to receive

arising as a replacement for the expropriation on the basis of other legal

regulations,



ZD) foreign exchange profits in exchange of money from an account maintained in a foreign currency,

If this is not the account that is included in the company's assets, with the exception of the gain

profit money from an account maintained in a foreign currency on the European

a regulated market or in a similar foreign regulated market, the

which shops with these currencies shall be carried out,



from) income in the form of not filling the provided for

the operation of the Zoo, whose operator is the holder of a valid

license under the law governing the Zoo and not

the performance provided to individuals for the provision of public

cultural services,



ZF) gratuitous income unit owner in the form of reimbursement of the costs of

the House and land management



1. the owner of the other units in the same House,



2. a person who becomes the owner of the newly formed units in the same

the House,



Zg) income arising from the balance due to call in the transformation of business

the company or the exchange of shares of the company, which was established

the partner is entitled in accordance with the law governing the transformation of business

companies and cooperatives, subject to the



1. share, for the period between the acquisition and the decisive day of the conversion of the business

company or exchange of shares of the company has exceeded for 3

years of age; the exemption does not apply to share, that is, or has been included in

the assets, and for a period of 3 years from the completion of the activity from which the

It follows a separate activity, income



2. the share of the company for which the time between acquisition and

the decisive day of the conversion or exchange of shares trading company business

the company has exceeded the period of 5 years; the exemption does not apply to the share of the

that is or has been included in the assets of, and for a period of 5 years from the

termination of the activity from which the flows of income,



zh) compensation expenses or subsistence allowance for subsistence expenses

provided by the institutions of the European Union staff or an expert from the national

seconded to the action of the institutions of the European Union,



Zi) income in the form of a tax bonus,



zj) reward, severance, retirement pension, pension, allowance, natural

implementation and reimbursement of expenses provided from the budget of the European Union, MEPs

or former members of the European Parliament, elected in the territory of the United

States, provision and reimbursement of expenses provided from the budget of the

The European Union, the surviving spouse and their dependent children

in the case of death of a member of the European Parliament, elected in the territory

The United States,




ZK) income under § 4a. ".



21. in section 4 paragraph 2 reads as follows:



"(2) the period between the acquisition and the sale pursuant to paragraph 1. and) or (b))

not cut if in the time between the acquisition and the sale occurred



the settlement between the co-owners) of immovable property by dividing by

the size of their holdings,



(b)) that arose in the House drive,



(c)) the settlement of the joint property of spouses or



d) property Division. ".



Footnote # 4 g shall be deleted.



22. in section 4, paragraph 4 reads:



"(4) the assets of the taxpayer, the income tax of individuals for

income tax purposes means the part of the property of the taxpayer, or

is charged, or is or was listed in tax records. Date of disposal

certain assets from the assets of a taxpayer means the date

When the taxpayer for this folder property last post or the last

featured in the tax register. ".



23. in section 4, the following new paragraph 4a, which including the title:



"§ 4a



The exemption of non-revenue



From the tax on the income of natural persons shall not be exempt gratuitous income



and from the acquisition of heritage or) link



(b)) of the beneficiary of the property that



1. the Trust Fund was earmarked for the acquisition of death or



2. increased the assets of the Trust Fund for the acquisition of death,



(c)) of the acquisition of ownership of movable property, if it is guaranteed to be

reciprocity and the person from whom the thing is gaining, is



1. a representative of a foreign country designated in the Czech Republic,



2. a member of his family living with him in jointly managing the

household,



3. any other person to whom the incumbent of the diplomatic privileges and immunities and that

not a citizen of the United States,



(d)) of the acquisition of ownership of the land or of the establishment of the factual

the burden, if these gains occurred on the basis of the decision of the land

the Office of the land,



(e)) of the acquisition of ownership to things on the basis of its conversion or

transition under the law governing transfers of ownership of

units of some housing cooperatives, if the purchaser is a legitimate member of the

cooperatives,



(f) the Ministry of the apartment) under the law governing conversions

title to the units of some housing cooperatives,



(g)) of the acquisition of the ownership of the family house or unit

includes cooperative apartment or cooperative commercial space that is

garage, cellar or pantry, and does not include other non-residential premises, if the

the purchaser is a natural person who is a member of the housing cooperative, which is

the tenant of this family house or unit owned by cooperatives and

who himself or his legal predecessor was involved in its acquisition

Member contribution,



h) from the acquisition of ownership to the unit, which does not include non-residential

space other than the garage, cellar, or Chamber, is owned

legal persons arising in order to to become the owner of the House with

units, and a natural person who acquires title to the unit,



1. is the tenant of this unit,



2. is a member of the legal person and



3. She has participated or its legal predecessor was involved in your money

or non-performance of the acquisition of the House with the units,



I) taxpayer residing in a Member State of the European Union, Norway or

Iceland operating facilities for the care of stray or abandoned animals

or for the care of individuals of endangered species of animals, is a gratuitous

income used to operate this device,



(j)) of the taxpayer that is proven to apply to increase or change

qualifications, study, treatment, payment of social services or the

purchase of equipment for the disabled, as well as p

direct provision of such equipment,



k) on humanitarian or charitable purpose or from public collections,



l) of the acquisition of the assets used for the financing of demonstrably

the campaign of a candidate for President of the Republic according to the law

governing the election of the President of the Republic, which will take part in the first round

options. ".



24. in § 5 para. 1, the words "for which, for the purposes of income tax

natural persons shall be deemed to the calendar year, "shall be deleted.



25. in § 5 para. 3, the last sentence shall be deleted.



26. in § 5 para. 4, the words "and functional benefits (section 6)" are deleted.



27. in § 5 para. 4, the words "backup of these withheld income tax

According to § 38 h "shall be replaced by" backup withholding of income payer

the tax ".



28. in § 5 para. 4, the words ' and emoluments ' shall be deleted.



29. in § 5 para. 6, the words ' and emoluments ' shall be deleted.



30. in § 5 para. 6 the last sentence, the words "reducing" shall be replaced by

"can be reduced".



31. in section 5, the following at the end of paragraph 6, the phrase "income in respect of the

calendar month, however, can be reduced only to the amount that was

the taxpayer was. ".



32. In § 5 para. 7, the words ", or for inventory of heritage

the deceased, who had revenue under section 7 or section 9, if the heir

to continue the activities of the deceased no later than six months after its

the death of ' shall be deleted.



33. In § 5 para. 9, the words "by inheritance or gift price recorded" be replaced by

the words "price to be set free of charge".



34. In § 5 para. 10 letter a) is added:



"and the amount of the debt, in addition to) the debt of contractual penalties, interest, and

other similar sanctions, that it ceased to exist otherwise than



1. fulfilment,



2. offsetting,



3. the merger of the rights with the obligation for one person, 4. the settlement,



5. the agreement existing debt for new debt is replaced by the same

the values ".



Footnote No. 88 is repealed.



35. In § 5 para. 10 (a). (b)), the words "hiring of financial lease with

subsequent purchase lease "are replaced by the words" payment for financial

Leasing ".



36. In § 5 para. 10 (a). (b)), the word "undertaking" shall be replaced by

"the debt".



37. In § 5 para. 10 (a). (d)), the words "by the partner or

team member cooperatives "shall be replaced by" its member corporations ".



38. In section 5, the dot at the end of paragraph 10 is replaced by a comma and the following

the letter e), which reads as follows:



"(e)) the amount equal to the difference between the current debt and the debt of the new lower

values based on the agreement, the current debt is replaced by

new debt. ".



39. In § 5 para. 11, the words "hiring of financial lease with

subsequent purchase lease "are replaced by the words" payment for financial

Leasing ".



40. in § 5 para. 11, the word "commitment" is replaced by the word "debt".



41. In the title of paragraph 6, the words "and the emoluments of ' shall be deleted.



42. In paragraph 6 (1). the letter a) to (c)):



"and filling in the form)



1. income from the current or former employment, the staff regulations

or of a member of the ratio and the like relation, in which the taxpayer in the performance

work for the payer of income shall be obliged to observe the commands of the payer,



2. the term of enjoyment,



(b) the revenue for your work)



1. a member of the cooperative,



2. the shareholder of the company with limited liability,



3. a limited partner of a limited partnership,



c) rewards



1. the member body of the legal person,



2. the body of a legal person,



3. the liquidator ".



43. In section 6 (1). 1 (b). (d)), the words "employment in accordance with subparagraphs)

to c) or function "shall be replaced by the words" the activity from which the revenue shall come

According to the letter a) to (c)) ".



44. In paragraph 6 (1). 1 (b). (d)), the words ' employed or function "

replaced by the words "activity, from which it follows the income from employment," and

the word "dependent activity or function" shall be replaced by the words "this activity".



45. In section 6 (1). 2, the words "and of the emoluments" are deleted.



46. In paragraph 6 (1). 3 of the introductory part, the words ' the provisions of the granted rights,

services or things, in addition to the apartment "are replaced by" provided by performance, in addition to

the unit, which does not include commercial space, flat or family house ".



47. In section 6 (1). 3 (b). and), the word "identified" is replaced by

"required".



48. In paragraph 6 (1). 4, the words "(a). and) and (d)) and pursuant to paragraph 10 "

replaced by the words "arising under the agreement on the implementation of the work" and the number

"5000" is replaced by "10 000".



49. In section 6 (1). 7 (b). and), the word "dependent" be deleted and the word

"the activities of" with the words ", from which stems the income from dependent

activities ".



50. In paragraph 6 of the dot at the end of paragraph 7 is replaced by a comma and the following

the letter e), which reads as follows:



"(e) mandatory implementation of the employer's) creation and respect for labour

the conditions for the performance of the work provided for by the law. ".



51. In section 6 (1). 9 (f)):



"f) income from dependent activities carried out in the territory of the Czech Republic,

accruing to the taxpayers of income tax of physical persons, who are tax

non-residents from employers headquartered or domiciled abroad,

If the time period relating to the exercise of this activity shall not exceed 183

days in any period of 12 consecutive months, with the exception of

the income from the



1. personally and publicly performed the activities of artists, athletes, artists or

artists as well the persons and



2. the activities carried out by the permanent establishment ".



52. In section 6 (1). 9 (a). g), the words "non-monetary donations provided"

replaced by the words "goods not provided by performance".



53. In paragraph 6 (1). 9 (a). (h)), the word "remuneration" shall be replaced by

"refund".



54. In paragraph 6 (1). 9 the letter l) is added:




"l) revenue from the work of pupils and students in practical teaching and practical

training ".



55. In section 6 (1). 9 (a). p), point 1, the words "for the pension fund ^ 9a)

or ' are deleted.



56. In paragraph 6 (1). 10 (a). (b)) point 3 shall be replaced by the word "civil"

the word "associations".



57. In paragraph 6, paragraph 12 shall be deleted.



Paragraphs 13 to 17 shall be renumbered as paragraphs 12 to 16.



58. In paragraph 6 (1). 12, the words "or the emoluments" and the words "or

functional benefits ' shall be deleted.



59. In paragraph 6 (1). 13, the words ", or for the performance of the function" shall be deleted.



60. In paragraph 6 (1). 13, the words "dependent activity or function" shall be replaced by

the words "activities, from which stems the income from dependent activities".



61. In paragraph 6 (1). 13 is the number "13" is replaced by "12".



62. In section 6 (1). 14, the words "or functional benefit" shall be deleted.



63. In section 6 (1). 14, the number "13" is replaced by "12".



64. In paragraph 6 (1). 15, the words "or the emoluments" are deleted.



65. In the heading of section 7, the words "of the business and of other self-employed"

replaced by the words "from a separate".



66. In article 7 paragraphs 1 and 2 shall be added:



"(1) income from a separate activity, if does not belong to the income referred to

in paragraph 6, is



and income from agricultural production), forestry and water management,



b) income from entrepreneurship,



(c) income from another business) not covered by points (a) and (b)),)



(d)) share of the public company and general partner

limited partnership to profit.



(2) income from independent activity, if you do not belong to the income referred to in

§ 6, is further



and use or income) to provide rights to industrial property rights,

Copyright, including the copyright, related rights, including

the income from the publication, reproduction and distribution of literary and other works

own expense,



(b)) rental income of assets included in the company's assets,



(c) the performance of an independent income) profession. ".



Footnote No 8 and 9 are deleted.



67. In article 7 (2). 3, the last sentence shall be deleted.



68. In paragraph 7, paragraphs 4 to 6 shall be added:



"(4) for the taxpayer, who is a companion to a public company,

It is part of the tax base (the part-the tax base) the proportion of the base

tax or tax losses a public company. This ratio

corresponds to the ratio, which is a partner involved in the profit of public business

the company.



(5) for the taxpayer, who is a general partner of a limited partnership, it is

part of the tax base (the part-the tax base) the proportion of the tax base

or tax losses of a limited partnership. This ratio corresponds to the ratio,

which the general partner involved in the profits of the limited partnership.



(6) the authors of the Revenue referred to in paragraph 2 (a). and of the sources)

the Czech Republic is an independent tax base for taxation

special tax rate, provided that the sum of these receipts from the same

payer in a calendar month shall not exceed $ 10,000. At the request of the taxpayer

is tax payer shall, within 10 days of submission of the application to expose evidence of

income tax withheld and paid for the period for which it was

the taxpayer paid the income under the first sentence. ".



69. In article 7 (2). 7 the initial part of the provision, the words "11 or" shall be deleted.



70. In article 7 (2). 7 (b). a), the words "referred to in paragraph 1 (b). a) and

paragraph 1 (b). (b) the income from the business) craft ' shall be replaced by

"from agricultural production, forestry and water management, and revenue from the

trade craft ".



71. In paragraph 7 (2). 7 (b). (b)), the words "referred to in paragraph 1 (b). (b)) "

replaced by the words "of the enterprise" and the words "trades

craft "are replaced by the words" trade craft ".



72. In article 7 (2). 7 (b). (c)), the words "referred to in paragraph 1 (b). (c)) "

replaced by the words "from a different business than from agricultural production, forestry and

water management and trade business "and the words" in accordance with

paragraph 2 (a). b) to (d)) "shall be replaced by the words" of the separate

activities ".



73. In article 7 (2). 7 (b). (d)), the words "referred to in paragraph 2 (a). (e)) "

replaced by the words "from the lease of assets included in the company's assets".



74. In paragraph 7 (2). 8, the words "of the business and of other self-employed"

replaced by the words "from a separate", the words "business or other

as a self-employed person "shall be deleted and the word" activities "

the words ", from which follows receipt of separate activities".



75. In paragraph 7 (2). 9, the words "property or movable" are deleted.



76. In paragraph 7 (2). 9, the words "in the bezpodílovém of ownership" are replaced by

the words "in the common wealth."



77. In section 7 (2). 9, the words "or other self-employed business

activities (paragraphs 1 and 2) "is replaced by" activity, from which it follows

income from independent activities ".



78. In paragraph 7 (2). 9, the words "real property or movable" and the words

"real estate or chattels" shall be deleted.



79. In article 7 (2). 9, the words "or other business activity

self-employed activity "shall be replaced by" activities, from which

It follows a separate income activities, "and the words" business or other

self-employment "shall be replaced by the words" the activity from which the

It follows a separate activity, income ".



80. in paragraph 7 (2). 11, the words "business or other separate

gainful employment "shall be replaced by the words" the activity from which the flows of income

separate activity ".



81. In paragraph 7 (2). 11, the word "commitments" shall be replaced by "debt".



82. In paragraph 7 (2). 12, the fifth and sixth sentences deleted.



83. In article 7 (2). 13, the words "of the participants of the Association which is not

legal person "is replaced by" of the partners of the company ".



84. In Section 7a of the paragraph. 1 the term "normal" be deleted and the words "the Bank intended to

business "is replaced by" the one who leads the account, intended for the business ".



85. In Section 7a of the paragraph. 1 the words "Association, which is not a legal

the person "is replaced by" partner ".



86. In Section 7a of the paragraph. 5, the words "or rights that were included" shall be replaced by

the words "that was included.



87. In Section 7a of the paragraph. 5 ' 6, 000 ' is replaced by "15 000".



88. In section 7b, paragraph 1 reads:



"(1) for the purposes of tax records income taxes means the evidence for

the purposes of determining the tax base and income tax. This database contains

data on the



and) income and expenditure, broken down for the findings of the tax base,



(b)) of assets and debt. ".



89. In § 7b para. 3, the word "liabilities" is replaced by the word "debt".



90. in section 7b of the paragraph. 3, the word "discovered" replaced by the word "specified".



91. In § 7b para. 3, the words "by inheritance or gift" shall be replaced by

"free of charge".



92. In § 7b para. 3, the word "commitments" shall be replaced by "Debt".



93. In § 7b para. 3, after the words "(§ 26)" the words ", without buildings

It established ".



94. In § 7b para. 3, the words "with the subsequent purchase of the rental lease"

replaced by the word "lease" and the word "lessee" shall be replaced by the word

"user".



95. In § 7b para. 3 the words "immovable and movable property, property

the rights, claims "shall be replaced by the word" asset ", the words" or parts of

the said property and debts "shall be deleted and the words" or any part of this

property and debts, "shall be deleted.



96. In section 7b of the paragraph. 3, the word "business" is replaced by "commercial

the race ".



97. In section 7b of the paragraph. 4, the word "liabilities" is replaced by the word "debt".



98. In § 7b para. 5, the words "not over the time limit for the tax assessment

provided for in this Act or special legislation. ^ 28b) "

replaced by the words "the time limit for the determination of the tax has not expired.".



99. In § 8 para. 1 (b). and), the word "(dividends)" is deleted.



100. In § 8 para. 1 (b). (b)), the words "if not used to supplement

deposit decreased by losses in shares of the original piece, "shall be deleted.



101. In § 8 para. 1 (b). (c)), the words "the term deposit account, with the exception of interest

and other earnings from the deposits received by the employer from his

employees, unless the employer to receive deposits from the public

or from the employees entitled to under a special legal regulation, ^ 9f) "

replaced by the words "an account that is not in accordance with the terms of the one who leads, account

intended for business ".



Footnote No. 9f is hereby repealed.



102. In § 8 para. 1 letter d) is added:



"(d)) yield of lump sum deposit and deposit equivalent Department

built, ".



103. In § 8 para. 1 (b). g), the words "and loans" shall be replaced by "or

loaners. "



104. In § 8 para. 1 (b). g), the words "current account" shall be replaced by

the words "in the accounts not listed in point (c))".



105. In § 8 para. 1 (b). g), the words "associates commercial

companies. Interest from deposits on accounts not listed in subparagraph (c)), which

under the terms of the Bank are not intended for business (sporogiro accounts,

Foreign Exchange accounts, etc.), shall be assessed in accordance with subparagraph (c)) "shall be replaced by

"corporate members".



106. In paragraph 8, the dot at the end of paragraph 1 is replaced by a comma and the following

the letter i), which read as follows:



"i) performance of the Trust Fund after tax profit.".



107. In § 8 paragraph 2 reads as follows:




"(2) in income from capital is further considers the difference between

paid the nominal value of a bond, including a party holding the sheet or

deposit equivalent Department built and emission rate when they are released; in

the case of early redemption is used instead of the nominal value of the

the price of redemption. ".



108. In § 8 para. 3, after the words "f)" the words "and i)" and the words "2

(a). a) "are replaced by the number" 2 ".



109. In § 8 para. 4, the words "2 (a). and shall be replaced by ")," 2 ".



110. In § 8 para. 5, the second and third sentence shall be deleted.



111. In § 8 para. 6, the words "pension fund or" shall be deleted.



112. In the heading of paragraph 9, the word "rent" is replaced by the word "lease".



113. In § 9 para. 1 introductory part of the provisions, the word "rent"

replaced by the word "lease".



114. In § 9 para. 1 (b). and) the words "letting of immovable property (their

parts) or apartments (parts of) "shall be replaced by" the lease of immovable property

or apartments ".



115. In § 9 para. 1 (b). (b)), the word "lease" shall be replaced by

"lease".



116. In § 9 para. 2, the words "of the tenancy by entirety ownership"

replaced by the words "from the joint property of spouses".



117. In § 9 para. 3, the word "rent" is replaced by the word "lease".



118. In § 9 para. 3 the words "real estate" is replaced by "immovable

things ".



119. In § 9 para. 5, the word "rent" is replaced by the word "lease" and the word

"lease" shall be replaced by the word "lease".



120. In § 9 para. 6, the word "rent" is replaced by the word "lease".



121. In § 9 para. 6, the word "commitments" shall be replaced by the word "debt".



122. In § 9 para. 7 the introductory part, the words ' the provisions of the lease business

under special legislation ^ 70) is the income of the landlord "

replaced by the words "without prejudice to the business establishment is tv propachtovatele".



123. In § 9 para. 7 (b). and), the word "commitments" shall be replaced by

"debt".



124. In § 9 para. 7 (b). and), the word "lessee" shall be replaced by

"pachtýře".



125. In § 9 para. 7 (b). (b)), the words "of real estate and movables"

shall be replaced by "the things".



126. In § 9 para. 7 (b). (b)), the word "business" is replaced by

"commercial".



127. In § 9 para. 7 (b). (b)), the word "lease" shall be replaced by "farming"

and the word "lessee" shall be replaced by the word "pachtýře".



128. In section 10, paragraph 1. 1 (b). and) with the word "rent" is replaced by

"the lease" and the words "which is not operated by a businessman (separately

results among peasant) "shall be replaced by the words" and of the forest and water

the economy, which are not operated by an entrepreneur ".



129. In section 10, paragraph 1. 1 (b)):



"(b) the income from the transfer case), and the income generated as a consideration to minority

shareholders in exercise of the right of the main shareholder in the buyout of the participating

the securities ".



Footnote No. 13d is hereby repealed.



130. In section 10, paragraph 1. 1 (b). (c)), the words "the Member rights and obligations to

the team and shares the transformed cooperative ^ 13)

the exception referred to in article 4 "shall be replaced by" of a cooperative share ".



131. In section 10, paragraph 1. 1 (b). e), the words "except as provided in section 4"

shall be deleted.



132. In section 10, paragraph 1. 1 letter f) is added:



"(f))



1. a member of the Corporation, with the exception of a shareholder of a public commercial

the company and the general partner of the limited partnership on winding-up

the balance, or



2. the owner of the share from the share allocated to the participation certificate

When you cancel a mutual fund with the exception of the amalgamation or merger

the mutual fund ".



133. In section 10, paragraph 1. 1 the letter g) is added:



"g) settlement amount upon termination of participation of a member in the business corporation, with

the exception of the companion public company and general partner

limited partnership, or other share in the assets of the transformed

the cooperative ".



134. In section 10, paragraph 1. 1 (b). (h)), the words "except as provided in paragraph 3

(a). (b)) and in section 4 "are deleted.



135. In section 10, paragraph 1. 1 (b). ch), the words ", except as specified in section 4"

shall be deleted.



136. In section 10, paragraph 1. 1 letter):



"the income from a lump-sum compensation) rights with refilled at

pursuant to an agreement between the injured party and the insurer ".



Footnote No. 73 is repealed.



137. In section 10, at the end of paragraph 1, the period is replaced by a comma and the following

the letter l) to (n)) are added:



"l) income from výměnku,



m) income of the beneficiary of the Trust Fund,



n) gratuitous income. ".



138. In section 10, paragraph 1. 2, the words "for a period" shall be replaced by "to time".



139. In section 10, the dot at the end of paragraph 3 is replaced by a comma and the following

the letter d), which read as follows:



"(d)) return revenue



1. from a relative in the direct line and in the secondary, as regards

sibling, uncle, aunt, nephew or niece, spouse, spouse's child,

child's spouse, the parent's spouse or spouse of the parents,



2. from a person with whom the taxpayer lived for at least one year prior to

by obtaining not income in the household and from running together

for this reason, take care of the household or the person was referred

nutrition,



3. the beneficiary of the estate, which was dedicated to the Trust Fund or

that increased the assets of the Fund referred to in paragraph 1 or 2,



4. occasionally, if they acquired a value up to 15 000 CZK. ".



140. In section 10, paragraph 1. 4, after the word "manufacture," the words "and

water, ".



141. In section 10, paragraph 1. 4, the word "property" is replaced by "immovable

case ".



142. In section 10, paragraph 1. 5, the word "(right)" is deleted.



143. In section 10, paragraph 1. 5, the words "the inherited or donated" shall be replaced by

"acquired free of charge".



144. In section 10, paragraph 1. 5, the word "identified" replaced by the word "required".



145. In section 10, paragraph 1. 5, the word "assignment, as a gift or inheritance"

replaced by the words "for consideration or free of charge".



146. In section 10, paragraph 1. 5, the words "business or other separate

gainful employment "shall be replaced by the words" the activity from which the flows of income

separate activity ".



147. In section 10, paragraph 1. 5, the word "rent" is replaced by the word "lease".



148. In section 10, paragraph 1. 5, the words "movable assets, securities, real estate"

shall be deleted.



149. In section 10, paragraph 1. 5, the word "property" is replaced by "immovable

case ".



150. In section 10, paragraph 1. 5, the words "except as provided in paragraph 4" are deleted.



151. In section 10, paragraph 1. 5 the tenth and the eleventh sentence be replaced by the phrases "U

revenue from the sale of things is an expense of acquisition of immovable property tax paid

the taxpayer, even in the case of payment of the guarantor. In the case of sale

things in the common property of the spouses is the cost of the tax on the acquisition of immovable property

paid by any of them. ".



152. In section 10, at the end of paragraph 5, the following sentence "the income from

the appeal of the gift is the remuneration for the assessment of the cost of the gift. ".



153. In section 10, paragraph 1. 6, after the words "Expenditure is not" the words "value

deposit of the implementation or the execution of works or the provision of

or the provision of services ".



154. In section 10, paragraph 1. 6, the word "commitments" shall be replaced by "debt".



155. In section 10, paragraph 1. 8, the words "companies or cooperatives, in accordance with

special legislation, ^ 20) upon termination of the participation of a partner in the

the business of the company or membership in the cooperative "shall be replaced by

"corporations upon termination of the membership of the business corporation" and the words

"the partner or the Member of the cooperative upon termination of its participation in the business

company or cooperative "is replaced by" member of the business

the corporation upon termination of its participation in it ".



156. In section 10, paragraph 1. 8, the word "commitment" is replaced by the word "debt".



157. In section 10, paragraph 1. 8, the words "company or cooperative" are replaced by

the word "Corporation".



158. In section 10, paragraph 1. 8, the words "the amount of the commitment" shall be replaced by "EUR

the debt ".



159. In section 10, paragraph 1. 8, the words "business or another individual

gainful activity "shall be replaced by" activities, from which follows receipt

from a separate activity ".



160. Article 11 shall be deleted.



161. section 12 including the title reads as follows:



"section 12



Joint income and expenses



(1) if the expenditure related to the common common income from

the company, from the operation of the plant family or of the community assets

split between taxpayers as well as common income, taxpayers may

apply the expenditure only in proven.



(2) if the revenue and expenditure are not divided among the co-owners according to

co-ownership shares, can apply only to the expenses of co-owners

proven.



(3) the income and expenses arising from the Community taxpayer assets with

the exception property of the heirs of the community for the period of its duration are included in the

the tax year in which the community assets. ".



162. In paragraph 13, the words "business or other self-employment

[article 7, paragraph 1 (a)) (a) to (c)). 2] "shall be replaced by" a separate

activities with the exception of shares of public companies and partners

the General partners of a limited partnership to profit ", the words" in the home "

replaced by the words "in the running of the household together" and the words "business

or other self-employed "shall be replaced by the word" separate ".



163. In paragraph 13, the words "in accordance with § 35 c and 35d ' are deleted.




164. In article 15, paragraph 2. 1 the words "gifts made" shall be replaced by

"not fulfilling the provided".



165. In article 15, paragraph 2. 1 the words "rehabilitation and compensatory AIDS

referred to in the special legislation ^ 115) "shall be replaced by the words" special

equipment according to the law governing the provision of benefits to persons with

"disabilities".



166. In article 15, paragraph 2. 1, the words "for the protection of abandoned animals or

endangered animals "shall be replaced by" for the care of stray or

abandoned animals or for the care of individuals of endangered species of animals ".



167. In article 15, paragraph 2. 1 the word "donation" is replaced by "non-

the performance ".



168. In article 15, paragraph 2. 1, the words "United States or" shall be deleted.



169. In article 15, paragraph 2. 1 the word "gift" shall be replaced by "free".



170. In article 15, paragraph 2. 1 the word "gifts" is replaced by "free

the performance ".



171. In article 15, paragraph 2. 1, the words "of another Member State of the European Union,"

shall be replaced by "Member State of the European Union other than the United

Republic and on to the territory ".



172. In article 15, paragraph 2. 1 the word "donation" is replaced by "not

the performance ".



173. In article 15, paragraph 2. 2 the word "gifts" is replaced by "Free"

and the words "be considered as gifts" are replaced by the words "be treated as a

free performance. "



174. In article 15, paragraph 2. 3 of the introductory part of the provisions, the words "the Bank ^ 116) or

a branch of a foreign bank ^ 109) or foreign bank "shall be replaced by

the word "Bank" and the words "or a branch of a foreign bank" shall be deleted.



175. In article 15, paragraph 2. 3 of the introductory part of the provisions, the words "apartment in

ownership by a special legal regulation ^ 60) "shall be replaced by

"unit that does not include the commercial space,".



176. In article 15, paragraph 2. 3 of the introductory part of the provisions, the words "of the business and

other self-employment "shall be replaced by the words" the activity from which the

It follows a separate activity, income ".



177. In article 15, paragraph 2. 3 of the introductory part of the provisions, the word "rent"

replaced by the word "lease".



178. In article 15, paragraph 2. 3 (b). and) the words "apartment under a special legal

prescription ^ 60) "shall be replaced by" unit, which does not include non-residential

the space ".



179. In article 15, paragraph 2. 3 (c)):



"(c)) buy



1. apartment house,



2. the family house,



3. under construction the construction of an apartment house or townhouse,



4. unit that does not include the commercial space, ".



180. In article 15, paragraph 2. 3 (b). (d)), the words "a member of the deposit or deposit

the legal entity of a member or shareholder "shall be replaced by" deposit

legal person, a member of it. "



181. In article 15, paragraph 2. 3 (b). e), the words "or an apartment owned by

a special legal regulation, and flats in the lease or in the use of "shall be replaced by

the words "apartment in the lease or in the use of, or the unit that does not include the

commercial space ".



182. In article 15, paragraph 2. 3 (b). f), the words "marital ownership"

replaced by the words "common property".



183. In article 15, paragraph 2. 3 (b). (f)), the word "flat" is replaced by "unit,

that does not include commercial space ".



184. In article 15, paragraph 2. 3 (b). g), the words "the Member rights and obligations

cooperatives or the share of the company "shall be replaced by" share in the

the business corporation a member ".



185. In article 15, paragraph 2. 3 (b). (h)), the word "loan" shall be replaced by

"lease".



186. In article 15, paragraph 2. 3 at the end of the text of the letter h), the words ",

If the conditions are met for these residential needs ".



187. In article 15, paragraph 2. 3 the final part of the provision, the words "business

or other self-employment "shall be replaced by the words" the activities of the

that follows the reception of a separate activity, ".



188. In article 15, paragraph 2. 3 the final part of the provision, the word "rent"

replaced by the word "lease".



189. In article 15, paragraph 2. 4, after the word "apartment", the words "in the lease or in the

the use of the unit, which does not include commercial space ".



190. In article 15, paragraph 2. 4, after the words "the same", the words "together

farmers ".



191. In article 15, paragraph 2. 5 (b). a), the words "pension fund or" shall be deleted.



192. In article 15, paragraph 2. 9, after the word "period", the words "only if the

It is the taxpayer that is resident in a Member State of the European

Union, Norway or Iceland, and "and the end of the paragraph, the following sentence" the amount of

income from sources abroad demonstrates the taxpayer confirmation

foreign tax administrator on a form issued by the Ministry of finance. "



193. under section 16a is inserted after section 16b, which including the title reads as follows:



"section 16b



The tax period



Tax period of income tax of physical persons is the calendar year. ".



194. In article 17 paragraphs 1 and 2 shall be added:



"(1) the taxpayer income tax of legal persons is



and) a legal person,



(b)) of the State,



c) investment fund under the law governing investment companies and

investment funds,



(d)), the Sub-fund joint-stock company with variable capital by

the law governing investment companies and investment funds,



(e) a pension fund society) for the purposes of this Act, the

management of pension fund companies under the law governing

pension savings, and under the law governing supplementary pensions

savings,



(f) Trust Fund) under the civil code,



g) unit, which is under the law of the State, according to which the

founded or established, the taxpayer.



(2) Taxpayers are tax resident in the United Kingdom, or the tax

non-residents ".



195. In § 17 paragraph 2. 3, the word "who" shall be replaced by the words "are tax

residents of the United States, where the "and the words" (hereinafter referred to as "headquarters"), have "

replaced by the words "(hereinafter referred to as" registered office "). Tax residents of the Czech Republic

they have ".



196. In § 17 paragraph 2. 3, the last sentence is replaced by the phrase "if it is

a taxpayer who is not a legal person based or established pursuant to

the legislation of the Czech Republic, it shall be deemed that he has on the territory of the United

the Republic is situated. ".



197. In § 17 paragraph 2. 4, the word "who" shall be replaced by the words "are tax

non-residents if the "and the word" should "shall be replaced by the words" or of the

These set out in international agreements. Tax non-residents have ".



198. section 17a including title:



"§ 17a



Charitable contributors



(1) the public benefit the taxpayer, the taxpayer which is in accordance with the

its founding legal act, statute, statute, law or

by a public authority as their main activity executes

an activity that is not a business.



(2) the public benefit the taxpayer is not



and) business corporations



(b)) the Czech television, Czech radio and Czech news agency,



(c)) or taxpayer based professional Chamber in order to protect and defend

business interests of their members, not member posts

exempted from the tax, with the exception of the employers ' organizations,



d) health insurance,



e) owners of the units and



f) Foundation,



1. that in its founding meetings are used to support people

the nearby founders or



2. whose activity is directed to support the people of the nearby founders. ".



199. the title of section 18 reads as follows: "the General provisions on the subject of taxes".



200. In § 18 para. 1 the term "(income)" and the words "(hereinafter referred to as" revenue ")"

shall be deleted.



201. In § 18 para. 2 (a). and) the words "special Act" ^ 1 ") by inheriting

or donation of the property or movables or property law with

excluding revenue resulting therefrom shall be replaced by "the law governing

the terms of transfer of the assets of the State to the other person ".



202. In paragraph 18, the dot at the end of paragraph 2 is replaced by a comma and the following

letters e) to (h)), which read as follows:



"e) of the Trust Fund from revenue earmarking assets to the Trust Fund and

from the increase in the assets of the trust fund agreement for the acquisition or

death,



(f)) of property benefits



1. vydlužitele in interest-free loan,



2. the records are lent out



3. výprosníka in the výprose,



g) income arising in the form of health insurance



1. the premiums on health insurance premiums,



2. the fine imposed on the insured person or the payer of insurance premiums



3. the penalty imposed to the payer of insurance premiums



4. increases to premiums assessed employers,



5. compensation of the cost of covered health care services, health

the insurance company made as a result of a culpable infringement of a third

the person to the insured person,



6. payments for performance on business-medical services and specific

health care from employer



7. the security deposit under the law governing departmental, sectoral,

corporate and other health insurance companies,



8. returnable financial assistance from the State budget to cover the costs

provided covered services after you have exhausted the resources of the reserve fund

in the event of the insolvency of the general health insurance company,



9. special-purpose subsidies from the State budget,



10. receivables for paid medical services rendered in the United

Republic foreign insurance policy holders who are natural persons, for which the

health services paid in accordance with the famous international

agreements on social security with which Parliament gave its assent, and


which the Czech Republic is bound, or by directly applicable legislation

The European Union,



h) income of owners of units



1. grants,



2. the contributions of the owners House and land management,



3. payments for transactions related to the use of the dwelling and non-dwelling space. ".



203. In article 18, paragraphs 3 to 14, including footnotes # 17, 17a,

17 c, 17 d, 17 d *, f, 17 g, 17 h, 17ch 17i, 17j, 17 k, 17 l, 17 m, 17n, and 17o

shall be deleted.



204. under section 18 the following new section 18a and 18b, which including the following titles:



"§ 18a



Specific provisions on the subject of public interest tax payers



(1) for publicly beneficial taxpayer are not subject to tax



and) income from noncommercial activities, provided that the expenditure (costs)

incurred under this Act in connection with the implementation of this activity

are higher,



(b)), the promotion of the grant, contribution or other similar services from public

budgets,



(c) support from the wine Fund),



(d) the tax charge) yield or other similar financial transactions which

accrue to the municipality or County



e) remuneration, which is under the State budget revenue



1. the transfer or use of State assets between departments

State and State organisations,



2. the rent and sale of State assets,



f) income from not acquired under the law on securities

settlements with churches and religious societies.



(2) in the case of publicly beneficial taxpayer subject to tax is always receiving



and ad)



(b) from the Member's post)



(c)) in the form of interest,



(d)) of the rent, with the exception of the lease of State property.



(3) in the case of publicly beneficial taxpayer compliance with the conditions referred to in

paragraph 1 (b). and for the whole of the tax assessed) the period referred to in

the different types of activities. If the individual activities within the same

the type of activity is carried out as for the prices, when formal receipts are lower

or equal than the related expenses (costs) incurred on their

achieving and maintaining, securing, at prices where incomes are achieved

higher than the related expenses (costs) incurred to achieve them,

ensure and maintain, are subject to tax income from the individual

activities, which are performed at the prices, when revenues exceed

related expenses.



(4) a publicly beneficial taxpayer shall keep accounting records

not later than on the date the accounts were kept separately the income that

are subject to tax, from the income that are not subject to tax, or

subject to tax but are exempt from tax. Similarly, this also applies

for the management of expenditure (costs). If this requirement cannot be met

the organizational component of the State or municipalities for their one-off budgetary

income, so mimoúčetně in the tax return.



(5) with the exception of income from investment subsidies are subject to tax all

revenues for publicly beneficial taxpayer that is



and a public College)



(b) public research institutions)



(c)) the provider of health care services,



(d)) public benefit companies



(e)).



section 18b



Specific provisions on the subject of personal tax of companies and

their associates



(1) for public companies are subject to tax only income from

where the tax is levied a special tax rate; This does not apply for the purposes of

the determination of the tax base from income of natural or legal persons

of a shareholder of a public company.



(2) in the case of a shareholder public company or the general partner

limited partnerships are also subject to tax the income of public business

company or limited partnership. ".



205. In § 19 para. 1 (b). and (2) the words of) "civic association,

that "shall be replaced by" the who ".



206. In § 19 para. 1 letter c) is added:



"(c) income from rents) of the flat or cooperative commercial

area and from payments for transactions provided with the use of this apartment or

non-residential premises arising on the basis of a lease agreement between the housing

the cooperative and its members; Similarly, this applies to a limited company

and her companion, and for the Association and its Member, ".



207. In § 19 para. 1 (b). (d)), point 1 shall be deleted.



Points 2 and 3 shall become paragraphs 1 and 2.



208. In § 19 para. 1, at the beginning of subparagraph (f)), the words "income

The Czech National Bank and ".



209. In § 19 para. 1 (b). (h)), the word "commitments" shall be replaced by

"debt".



210. In § 19 para. 1 the letter m) is added:



"-m) revenue guarantee fund of securities traders,".



211. In § 19 para. 1 the letter o) is added:



"the Hedge Fund)".



212. In § 19 para. 1 the letter r) reads as follows:



"r) yield Foundation, which is the public benefit the taxpayer, from property

inserted into the Endowment principal and income from sale, if this

income is used only for the purpose for which the Foundation was established, and if the

This is not about income, which was the foundation used in violation of the law, ".



Footnote No. 13b and 57 are deleted.



213. In § 19 para. 1 (b). from point 1), the words "of dividends and other

the shares "are replaced by the word" share ".



214. In § 19 para. 1 (b). from point 2) after the word "Union", the words

"the United States".



215. In § 19 para. 1 (b). Zi), the words "of dividends and other shares"

shall be replaced by the word "share".



216. In § 19 para. 1 (b). Zi), after the word "Union", the words "than

The United States ".



217. In § 19 para. 1 letter of Rev.):



"Rev.) royalties accruing to the business corporation, which is a tax

a resident of another Member State of the European Union than the United States, from



1. a corporation that is a resident of the Czech Republic,

or



2. permanent establishment of a corporation, that is resident

another Member State of the European Union than the United States, on the territory of the

The United States, ".



218. In § 19 para. 1 letter XP):



"zk) interest on credit financial instrument arising business corporation,

that is a tax resident in another Member State of the European Union than

The United States, by a corporation that is resident

The United States, or from the permanent establishment of a corporation that is

resident of another Member State of the European Union other than the United

Republic, located in the territory of the Czech Republic; credit financial

instrument for the purposes of this Act, a contractual legal relationship,

the object of which is the return of the transferred or granted cash

resources; credit financial instrument is always



1. loan,



2. loaner,



3. a bond,



4. the certificate of deposit, certificate of deposit and deposit them on a par with built and



5. Bill of Exchange, the Bills, the borrower gets cash release

resources. ".



219. In § 19 para. 1 letter zo) is added:



"zo) gratuitous income of the owner of the unit in the form of reimbursement of the costs of

the administration of the House and land owner of another unit in the same house or

the person who becomes the owner of the newly formed units in the same

House. ".



220. In § 19 para. 2 (a). a), the words "dividends and other ' shall be deleted.



221. In § 19 para. 2 (a). a) after the word "Union", the words "than

The United States ".



222. In § 19 para. 3 (b). and the introductory part of provision) for the word "Union"

the words "than the United States."



223. In § 19 para. 3 (b). and the introductory part of the provisions of the) Word

"company" shall be replaced by "business corporation".



224. In § 19 para. 3 (b). and (3) the word) ". For the company "

replaced by the words "; under the business corporation "and the word" does not consider "

the word "company" is replaced by "business corporation".



225. In § 19 para. 3 (b). (b)), the words "company or cooperative"

replaced by the word "Corporation" and the word "other" with the word "company"

replaced by the words "business corporation".



226. In § 19 para. 3 (b). (b)) after the word "Union", the words "than

The United States ".



227. In § 19 para. 3 (b). (c)), the words "company or cooperative"

replaced by the word "Corporation" and the words "or the company" shall be replaced by

the words "or corporation".



228. In § 19 para. 3 (b). c) after the word "Union", the words "than

The United States ".



229. In § 19 para. 5, point 1, the words "credit and loans" shall be replaced by

"the credit of the financial instrument".



230. In § 19 para. 5, point 2, the words "credit and loans" shall be replaced by

"the credit of the financial instrument".



231. In § 19 para. 5, point 3, the words "credit and loans" shall be replaced by

"the credit of the financial instrument".



232. In § 19 para. 5, paragraph 4, the words "credit and loans" shall be replaced by

"the credit of the financial instrument".



233. In § 19 para. 6, the words "of dividends and other shares" shall be replaced by

the word "share".



234. In § 19 para. 6, the words "credit and loans" shall be replaced by

"the credit of the financial instrument".



235. In § 19 para. 7, the word "car" is replaced by "rent".



236. In § 19 para. 8, after the word "Union", the words "other than the Czech

of the Republic ".



237. In § 19 para. 8, the word "company" is replaced by "commercial

corporations "and the word" company "shall be replaced by the words" commercial

Corporation ".




238. In § 19 para. 9 the introductory part of the provisions for the word "Union"

the words "than the United States."



239. In § 19 para. 9 the introductory part, the words ' the provisions of dividends and other

profit shares paid "shall be replaced by" profit-sharing

the category ".



240. In § 19 para. 9 the introductory part of the provisions, the word "company"

replaced by the words "trading corporations", the words "in society"

replaced by the words "in the business corporation" and the word "company"

replaced by the words "business corporation".



241. In § 19 para. 9 point 3, the words "of dividends and other shares"

shall be replaced by the word "share".



242. In § 19 para. 9 point 3, the words "in the company" shall be replaced by the words "in

the business corporation ".



243. In § 19 para. 9 paragraph 4, the words "of dividends and other shares"

shall be replaced by the word "share".



244. In § 19 para. 9 paragraph 4, the words "in the company" shall be replaced by the words "in

the business corporation ", the words" company "shall be replaced by the words" for

Business Corporation "and the words" predecessor. For the company, subject to the

such a tax does not constitute the company "shall be replaced by the words" predecessor;

under the business corporation that is subject to such a tax is not considered business

Corporation ".



245. In § 19 para. 9 of the final part of the provision, the words "in the

the company "shall be replaced by" in the business corporation ".



246. In § 19 para. 9 of the final part of the provision, the words "of dividends and

other shares "shall be replaced by the word" share ".



247. In § 19 para. 9 of the final part of the provision, the words "of the undertaking or

part of the undertaking "shall be replaced by the words" business establishment ".



248. In § 19 para. 10, the word "company" shall be replaced by the words "commercial

Corporation ".



249. In § 19 para. 10, after the word "Union", the words "other than the Czech

of the Republic ".



250. the following section is inserted after section 19a, 19b, which including the title reads as follows:



"§ 19b



The exemption of non-revenue



(1) from income tax of legal persons will benefit free of charge



and revenue from the acquisition of heritage) or the link



(b)) income if it was made on the basis of the decision of the land Office of

land, in the form of



1. the acquisition of ownership of land



2. easement.



(2) from the tax on income of legal persons shall be exempt gratuitous income



and the beneficiary of the asset), which



1. the Trust Fund was earmarked for the acquisition of death or



2. increased the assets of the Trust Fund for the acquisition of death,



(b)) of the taxpayer that is



1. public benefit the taxpayer with Headquarters on the territory of the Czech Republic,

If it is or will be used for the purposes specified in article 15, paragraph 2. 1 or § 20

paragraph. 8 or its capital retrofit; the exemption does not apply to municipalities

and regions,



2. public benefit the taxpayer with Headquarters on the territory of Norway, Iceland

or another Member State of the European Union than the United States, if

its legal form, subject, activity and method of using the subject

not the acquisition of a similar legal status, the scope of activities and the way in

the use of those taxpayers whose income is exempt under section 1



c) flowing into public collections, for humanitarian or charitable purpose,



d) received from public collections,



(e)) of the Member State of the European Union, Norway and Iceland.



(3) exemption non-income referred to in paragraph 2 (a). (b))

not apply if the taxpayer does not apply. The decision of the taxpayer on

the application or non-application of exemption non-revenue cannot be retroactively

change. ".



251. In section 20, paragraphs 5 to 7 shall be added:



"(5) for the taxpayer, who is a companion to a public company,

It is part of the tax base the proportionate part of the tax base or tax losses

a public company. This ratio corresponds to the ratio, which

partner involved in the profit of public company.



(6) for the taxpayer, who is a general partner of a limited partnership, it is

part of the tax base the proportionate part of the tax base or tax losses

the limited partnership. This ratio corresponds to the ratio, which

General partner participates in the profits of the limited partnership.



(7) Publicly contributing taxpayer with the exception of municipalities, regions, providers

health services and professional chambers and the taxpayer for the purpose of-

protect and defend the business interests of its members, who are not

employers ' organisations, the tax base may be established pursuant to paragraph 1

reduced pursuant to § 34 further reduce up to 30%, with a maximum of about 1 0000 0000

CZK, the resources obtained by this tax savings to cover

costs (expenses) associated with the activities, all of which earned revenue

are not subject to tax, and no later than in 3 immediately following

tax periods. In General, society, and the Institute must

the resources obtained by this use the following tax savings

period to cover the costs (expenditure) carried out by non-business

activities. In the case that a 30% reduction of less than 300 000 $ can

subtract the sum of 300 USD, maximum up to the amount of the tax base.

Public University, Institute or society in General, which

is a private high school, under the law governing high school, and

public research institutions can detected by taxable amount referred to in paragraph 1

reduced pursuant to § 34 further reduce up to 30%, with a maximum of about 3 0000 0000

EUR, if the resources obtained by this tax savings in the following

tax year to cover the costs (expenditure) on education, science,

research, development, or artistic activity, and in the case that a 30% reduction

is less than 1 0000 0000 Eur, may deduct an amount equal to 1 0000 0000 CZK

However to the maximum amount of the tax base. ".



252. In section 20 (2). 8, the words "of donations provided" shall be replaced by

"not fulfilling the provided".



253. In section 20 (2). 8, the words ' rehabilitation and compensatory AIDS

referred to in the special legislation ^ 115) "shall be replaced by the words" special

equipment according to the law governing the provision of benefits to persons with

"disabilities".



254. In section 20 (2). 8, the word "donation" is replaced by "not

the performance ", the word" gifts "are replaced by the words" not performing "and the word

"the gift" shall be replaced by the words "tangible or intangible".



255. In section 20 (2). 8, the words "of the United States or any other ' shall be deleted.



256. In section 20, at the end of paragraph 8, the following sentence "from the tax base cannot be

subtract the value of not filling, on the basis of which it follows

providers not benefit or a person connected with him benefit without the

provide the appropriate consideration. ".



257. In section 20 (2). 9, the word "donation" is replaced by "not

the performance "and the word" provided "shall be replaced by the word" provided ".



258. In section 20 (2). 10, the words "of donations provided" shall be replaced by

"not fulfilling the provided ' and the words ' the value of gifts" are replaced by the

the words "values not fulfilling".



259. In section 20 (2). 12, the word "gifts" is replaced by "free

the performance ", the word" Union "shall be replaced by the words" of the Union than the United States, and

on the territory of the "and the word" gift "shall be replaced by the words" not performing ".



260. In section 20b paragraph 1. 1 the term "dividends" is deleted.



261. In section 20b paragraph 1. 1 the words "company or cooperative" are replaced by

the word "Corporation".



262. In section 20b paragraph 1. 1 the words "pension funds and" are deleted.



263. in section 20b is inserted after section 20 c of that title, including:



"§ 20 c



Business asset of the taxpayer, the income tax of legal persons



Commercial property of the taxpayer for the income tax of legal persons for the

income tax purposes means all assets



a), as regards the taxpayer legal person,



(b)) to it include, in respect of the taxpayer, that is not a legal

person. ".



264. In § 21 para. 3 the words "Pension Fund, ' shall be deleted.



265. under article 21, the following new section 21a, which including the title reads as follows:



"§ 21a



The tax period



Tax period of income tax of legal persons is



a) calendar year



(b)) the marketing year,



(c) the period from the vesting day) the merger or Division of a business corporation or

transfer of assets to a member of a legal person by the end of the calendar year, or

the marketing year in which the conversion or transfer of assets have become

effective, or



d) accounting period, if the accounting period longer than a continuous

consecutive 12 months. ".



266. in the heading of part III, the following is added to section 21b-21e, which including

the headings are added:



"§ 21b



General common provisions on matters



(1) for the thing, and that thing material and movable for the purposes of income tax

also considered to be



and) live animal,



(b)) part of the human body and



(c)) to handle the natural force that is traded.



(2) the provisions of the commercial plant for the purposes of income taxes also apply

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



(3) the provisions of this Act governing the securities for the purposes of taxes

income shall apply by analogy also for book-entry securities.



(4) 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.



(5) the provisions governing the deposit is for the purposes of income taxes Similarly

apply to the earnest.



§ 21 c



General common provisions on property rights



(1) For the purposes of the income tax, in the performance of the Trust Fund

First, the income of the Fund performs, and then from the other assets of the Fund.



(2) if it has been agreed that the donor will be blessed with each other, it is for

the purposes of the income tax for the purchase or Exchange, and even considering what

the value of the performance of one side exceeds the value of performance of the other party.



(3) the provisions of this Act governing the rent shall be applied for the lease.



§ 21d



General common provisions on financial leasing



(1) financial leasing for income tax purposes means the abandonment of

things except stuff that is intangible assets, the owner for the use of

the user against payment, if it is in the formation of the contract



and) agreed that after the expiry of the converts the owner used stuff

the right of ownership to it at the purchase price or free of charge to the user things



(b)) agreed user's right to transfer under subparagraph (a)).



(2) financial leasing are not subject to the provisions of this law on the lease.



(3) financial leasing for income tax purposes is considered from the moment

the financial leasing contract hire, if



and,) is a financial lease prematurely,



(b)) after the expiry of the term does not transfer title to the

the user.



(4) If a user passes on taking the subject of financial leasing this

subject to the use of another person in return for payment on the basis of the Treaty, the

This agreement for the purposes of income tax under a contract of hire.



section 21e



General common provisions on persons



(1) the Bank shall for the purposes of income tax means the Bank, including foreign

of the Bank.



(2) for the purposes of a State income tax is also considered a separate

jurisdiction, which is not a State.



(3) the Husband (wife), for the purposes of income tax means also partner

under the law governing a registered partnership.



(4) for the purposes of managing the household income taxes means

the community of individuals that are permanently living together

sharing the cost of the her needs. "



267. In paragraph 22 of the paragraph. 1 (b). (d)), the word "property" is replaced by

"immovable property".



268. In paragraph 22 of the paragraph. 1 (b). e), the words "real estate" (their parts)

including housing (parts of) "shall be replaced by" immovable property or

apartments ".



269. In paragraph 22 of the paragraph. 1 (b). g) point 3, the words "companies and cooperatives"

shall be replaced by "corporations".



270. In paragraph 22 of the paragraph. 1 (b). g) point 3, the word ")" shall be replaced by

"zl)".



271. In § 22 para. 1 (b). g) point 3, the word "Union" is replaced by

"the Union than the United States or tax resident".



272. In paragraph 22 of the paragraph. 1 (b). (g)) at the end of the text of point 3, the words "

; profit is the profit performance of the Trust Fund ".



273. In paragraph 22 of the paragraph. 1 (b). (g)), paragraph 4, the words "credit and loans" are replaced by

the words "credit of financial instruments".



274. In paragraph 22 of the paragraph. 1 (b). g) point 7, the words "capital market ^ 71)"

the words ", other than those referred to in subparagraph (h))".



275. In paragraph 22 of the paragraph. 1 (b). (g)) the following points 13 and 14 shall be inserted:



"13. the income from the Trust Fund,



14. return receipts ".



276. In paragraph 22 of the paragraph. 1 (b). (h)), the words "companies or cooperatives"

shall be replaced by "corporations".



277. In paragraph 22 of the dot at the end of paragraph 1 is replaced by a comma and the following

the letter i), which read as follows:



"i) revenues from the sale of the business establishment located in the territory of the Czech

Republic. ".



278. In § 22 para. 3, the first sentence is replaced by the phrase "income partner

a public company, the general partner of the limited partnership or

shareholder of the company, which is a non-resident tax, arising from the

participate in this business corporation or company and the credit

of a financial instrument provided the business corporation or

the company is considered to be income achieved through a permanent

establishment. ".



Footnote # 19 g shall be deleted.



279. In § 23 para. 1 the words "prepared in accordance with the following paragraphs"

replaced by the words "with the fact that the taxpayer is an entity,

These revenues are its revenues and expenses the cost of these; the difference is

adjusted in accordance with this Act ".



280. In § 23 para. 3 (b). and (3) the words) "as an expenditure" shall be replaced by

the words "as freed gratuitous income publicly beneficial taxpayer

or expense ".



281. In § 23 para. 3 (b). and (3)) for the word "their" words

"liberation or".



282. In § 23 para. 3 (b). and section 6), the words "claims and liability

under a special legal regulation "shall be replaced by the word" claims ".



283. In § 23 para. 3 (b). point 8), the words "by the partner

or a cooperative member of the Coop ^ 94) "shall be replaced by the words" corporations to its

Member ".



284. In § 23 para. 3 (b). point 8), the words "of a company or

cooperatives "shall be replaced by" corporations ".



285. In § 23 para. 3 (b). and point 9 is added:)



"9. the amount by which the tax base has been reduced pursuant to section 20 (2). 7, in

the amount which corresponds to the ratio of outstanding tax savings, and that in the

tax period, or the period for which the tax return is served, in the

where there has been a breach of the conditions for the use of the savings on tax or to

their activities ".



286. In § 23 para. 3 (b). and paragraph 10), the words "and obligations" shall be deleted.



287. In § 23 para. 3 (b). and paragraph 10), the words "by or

cooperatives "shall be replaced by" corporations ".



288. In § 23 para. 3 (b). and paragraph 10), the words "of a company or

cooperatives "shall be replaced by" business corporation ".



289. In § 23 para. 3 (b). and paragraph 10, the word ")" company "shall be replaced

the words "business corporation".



290. In § 23 para. 3 (b). and paragraph 10, the words) "and obligations" shall be deleted.



291. In § 23 para. 3 (b). and paragraph 11):



"11. the difference between the valuation, in accordance with the legislation of the

governing the valuation of assets, a share of the settlement, or the share of the

liquidation paid in non-monetary form of the taxpayer that

is a member of the Corporation, and the amount of its values captured in the

the accounts of a business corporation under the legislation governing the

accounting; If the taxpayer to whom the settlement amount

paid a debt to the business corporation, the calculated

the difference about the value of this debt ".



292. In § 23 para. 3 (b). and point 12), the word "amount" shall be replaced by

"the amount of", the word "undertaking" shall be replaced by the word "debts" and "obligations"

shall be replaced by the word "debts".



293. In § 23 para. 3 (b). and point 12), the word "society" is replaced by

the words "business corporation".



294. In § 23 para. 3 (b). and point 12), the word "loan" shall be replaced by

"leases".



295. In § 23 para. 3 (b). and point 12), the word "obligations" be replaced by

the word "debt".



296. In § 23 para. 3 (b). and point 12), the words "the rent for the financial

rent with subsequent purchase of the leased "are replaced by the words" payment for

financial leasing ".



297. In § 23 para. 3 (b). point 14), the words "the amount of the commitment"

replaced by the words "the amount of debt" and the word "his" shall be deleted.



298. In § 23 para. 3 (b). point 14), the words "by agreement between the lender and

the debtor, that the present undertaking is replaced by a new one "are replaced by

the words "agreement, which replaces the existing debt debt new same

the values ".



299. In § 23 para. 3 (b). and paragraph 14 of the words) "commitment" shall be replaced by

the words "the debt".



300. In § 23 para. 3 at the end of subparagraph (a)) the following paragraphs 16 and 17, which

shall be added:



"16. the value of the income of the taxpayer, if not on this income

not accounted for in the returns and this is not a tax exempt income or

income that is not subject to tax, or income in the form of a donation to the assigned

provided for the acquisition of tangible property,



17. an amount equal to the difference between the current debt and the debt of the new lower

values based on the agreement, the current debt is replaced by

the new debt, ".



301. In § 23 para. 3 at the end of subparagraph (a)) the following paragraph 6 is added:



"18. the amount claimed in earlier tax periods or

periods for which a tax return is served as a deduction for support

vocational training, if subsequently breach of the conditions for its

the application, in the tax year or period for which is served

the tax return in which the infringement occurred.



302. In § 23 para. 3 (b). (b)), paragraph 4, the words "share"

replaced by the words "share in a company".



303. In § 23 para. 3 (b). b) point 5 shall be replaced by the word "society"

the words "trading company".



304. In § 23 para. 3 (b). (c)), section 5, the words "of the undertaking or part of the

the company forming a separate organizational unit "shall be replaced by

"business establishment".



305. In § 23 para. 3 (b). c) point 5 is the word "commitments" shall be replaced by

"debts".




306. In § 23 para. 3 (b). (c)), point 6, the words "of the undertaking or part of the

the commitment "shall be replaced by the word" debt ", the words" all or part of the undertaking "

shall be replaced by the word "error" and the words "all or part of the undertaking" shall be replaced by

the word "debt".



307. In § 23 para. 3 (b). (c)) at the end of paragraph 6 of the dot is replaced by a comma

and the following sections 7 and 8 are added:



"7. the value of the donation revoked of the tangible assets of not more than

the net price, other assets by the amount captured in accounting,

If it is not charged in the costs (expenditure); the tax base can be

reduce the income beneficiary of the donation was not exempt,



8. the value of the income of the taxpayer, not the result of increased

management or the difference between income and expenditure in accordance with paragraph 3 (b). and)

point 16 of the provision, if this gratuitous income used to

reach, ensuring and maintaining revenue and has not been charged in on it

costs. ".



308. In § 23 para. 4 (b). (h)), the words "business companion

the company or the Member of the cooperative by virtue of the participation in the business

company or cooperative "is replaced by" member of the business corporation

of participation in it. "



309. In § 23 para. 4 (b). I), the words "of the company or in the team"

shall be replaced by the word "Corporation".



310. In § 23 para. 4 (b). j), the words "by the partner or

team member cooperatives, ^ 94) "shall be replaced by the words" corporations to its

Member, ".



311. In § 23 para. 7, the first and second sentences are replaced by the phrases "if different

prices negotiated between persons from the prices that would have been negotiated

between unrelated persons in the normal business relations for the same or

similar conditions, and this difference is not sufficiently doložitelný,

the taxable amount shall be adjusted by the difference of the taxpayer; This is true even in the

When the price is between taxpayers of income tax of legal persons

is equal to zero. If you cannot determine the price that would have been negotiated between

unrelated persons in the normal business relations for the same or

similar conditions, the price as determined by the law

governing the valuation of assets. The provisions of the first sentence and the second is

not apply in the case of a contract for the výprose or the loan and

where the agreed amount of interest from credit financial instrument between

the United parties is zero or less than the price agreed between the

unrelated persons, and the lender is a tax non-resident member of the business

a corporation that is a resident of the Czech Republic, or

taxpayer income tax natural persons. ".



312. In § 23 para. 8 of the introductory part, the words ' the provisions of the business

or other self-employment, rental "shall be replaced by

"the activity from which stems from a separate intake activities, their

of the lease ".



313. In § 23 para. 8 (a). (b)), point 1, after the word "backup" the words

"that should have been cleared through cost and revenue accounts,

If the amounts from the given title was not charged at the same time

through the contingent accounts. "



314. In § 23 para. 8 (a). (b)), point 1, the words "including hiring of

financial lease with subsequent purchase of the leased "are replaced by the words" and

remuneration for financial leasing ".



315. In § 23 para. 8 (a). (b)), point 1, the word "rent" is replaced by

the word "lease".



316. In § 23 para. 8 (a). (b)) (2) the word "commitments" shall be replaced by

"debt".



317. In § 23 para. 8 (a). (b)) point 2, the words "rent for the financial

rent with subsequent purchase of the lease "shall be replaced by the words" remuneration of

financial leasing ".



318. In § 23 para. 8 (a). (b)) (2) the words "business activities

or other self-employed "shall be deleted and the word" activities "

the words "from which follows receipt of separate activities,".



319. In § 23 para. 8 (a). (b)) (2) the word "rent" is replaced by

the word "lease".



320. In § 23 para. 8 the final part of the provision, the words "business

or other self-employed activity "shall be replaced by" activities, from

that the revenue shall come from the separate activities, ".



321. In § 23 para. 8 the final part of the provision, the word "car"

replaced by the word "rent".



322. In § 23 para. 8 the final part of the provision, the words "business

or other self-employment "shall be replaced by" activities, from

that the revenue shall come from the separate activities, ".



323. In § 23 para. 8 the final part of the text to the end of the sentence

Second, the words "or begin keeping records of income and

expenditure ".



324. In § 23 para. 8 the final part of the provisions of the second sentence shall be inserted after

the sentence "it shall proceed in the same way the person who manages the estate when you

the trial of the inheritance. ".



325. In § 23 para. 9 (a). a) after the word "bills of Exchange", the words ",

stem leaves ".



326. In § 23 para. 9 (a). (b)), the word "undertaking" shall be replaced by

"the debt".



327. In § 23 para. 9 (a). (c)), the word "undertaking" shall be replaced by

"obligations".



328. In § 23 para. 13, the words "for taxpayers who do not complete accounting

When you insert the claim to commercial companies or cooperatives and when

assignment of a receivable, "shall be replaced by the words" when you insert claims about

that has not been charged and was not about her reduced tax base to the business

corporations and assignment of a receivable, which was not charged and has not been

it reduced the tax base ".



329. In paragraph 23 of the at the end of paragraph 13 the following sentence "this provision shall

does not apply to the claim arising in respect of the income that is not subject to

taxes, or is exempt from tax. ".



330. In § 23 para. 14, the words "companies or cooperatives" shall be replaced by

the word "Corporation".



331. In paragraph 23 of the paragraph. 15, the words "of the undertaking or part of an undertaking forming

a separate organizational folder ^ 70) "are replaced by the words" commercial

the race ".



332. In § 23 para. 15, the word "commitments" shall be replaced by "debt".



333. In § 23 para. 15, the words "of the undertaking or part of an undertaking" shall be replaced by

the words "business establishment" and the words "undertaking or part of an undertaking"

replaced by the words "commercial establishment".



334. In § 23 para. 15, the sixth sentence is replaced by the phrase "when the tenancy

the business establishment, which the grantor odpisoval valuation difference when

the purchase of the business establishment, the sharecropper under a written contract with the

propachtovatelem continue to include the value of the difference in

Similarly, the tax basis for the duration of tenancy. ".



335. In § 23 para. 15 "companies or cooperatives ^ 70)" are replaced by

the word "Corporation", the words "company or cooperative" are replaced by the

the word "Corporation" and the words "companies or cooperatives" shall be replaced by

the word "Corporation".



336. In § 23 para. 16, the words "or part of the undertaking" shall be replaced by

"business establishment".



337. In § 23 para. 16, the word "liabilities" is replaced by the word "debt".



338. In § 23 para. 17, the word "liabilities" is replaced by the word "debt".



339. In § 23 para. 17, the words "of the undertaking or its separate parts"

replaced by the words "business establishment".



340. In § 23 para. 17, the word "company" is replaced by "commercial

corporations "and the word" company "shall be replaced by the words" commercial

Corporation ".



341. In § 23 para. 17, the word "business" is replaced by "commercial

the race ".



342. In § 23 para. 17, the word "commitments" shall be replaced by the word "debts".



343. In the title of § 23a, the word "business" is replaced by "commercial

the race ".



344. In the title of § 23a, the words "of the undertaking or its separate parts on

the company "shall be replaced by the words" business establishment on commercial company ".



345. In section 23a para. 1 the words "business or its separate parts on

company (hereinafter referred to as "transfer of an undertaking or its separate parts") "

replaced by the words "business establishment on commercial company".



346. In section 23a para. 1, the word "company" shall be replaced by the words "commercial

the company ".



347. In section 23a para. 1 the words "all or part of the undertaking, which represents

a separate organizational and functional unit used to operate one

or more of the items of business (hereinafter referred to as "a business or its separate

the ")" are replaced by the words "commercial establishment" and the words "undertaking or its

a separate section "shall be replaced by the words" commercial establishment ".



348. In section 23a para. 1, the word "company" shall be replaced by the words "commercial

the company ".



349. In section 23a para. 2, the word "company" shall be replaced by the words "commercial

the company ".



350. In section 23a para. 2 the words "business or its separate parts"

replaced by the words "business establishment".



351. In section 23a para. 2 the word "identified" replaced by the word "required".



352. In section 23a para. 3, the word "company" shall be replaced by the words "commercial

the company ".



353. In section 23a para. 3 the words "business or its separate parts"

replaced by the words "business establishment".



354. In section 23a para. 3, the word "liabilities" is replaced by the word "debt".



355. Section 23a para. 4, the word "company" shall be replaced by the words "commercial

the company ", the word" company "shall be replaced by the words" commercial

company "and the word" company "shall be replaced by the words" commercial

the company ".




356. Section 23a para. 5 of the introductory part of the provisions, the word "company"

replaced by the words "trading company".



357. In section 23a para. 5 (b). and undertaking) the words "or with his

a separate part "shall be replaced by" commercial establishment ".



358. In section 23a para. 5 (b). and), the word "company" shall be replaced by

"commercial companies" and the word "company" shall be replaced by the words

"trading company".



359. In section 23a para. 5 (b). and) the words "business or its separate

the "be replaced by" business establishment ".



360. In section 23a para. 5 (b). and), after the words "to take" is inserted after the word

"foreign".



361. In paragraph 23a para. 5 (b). and), the word "undertaking" shall be replaced by

"business establishment".



362. In section 23a para. 5 (b). (b)), the word "company" shall be replaced by

"trading company".



363. In paragraph 23a para. 5 (b). (b)) the words "undertaking or its separate

parts of "shall be replaced by" commercial establishment ".



364. In section 23a para. 5 (b). (b)), the word "company" shall be replaced by

"trading company".



365. Section 23a para. 5 (b). (b) undertaking) the words "or to its separate

the "be replaced by" business ".



366. In section 23a para. 5 (b). (b)), the word "commitments" shall be replaced by

"debts".



367. In section 23a para. 5 (b). (b)), the words "of the undertaking or its separate

the "be replaced by" business establishment ".



368. In section 23a para. 5 (b). (b)), the word "company" shall be replaced by

"trading company".



369. In section 23a para. 5 (b). (c)), the words "transferred the undertaking or its

a separate section "shall be replaced by" the converted commercial plant ".



370. In section 23a para. 5 (b). (c)), the word "company" shall be replaced by

"trading companies", the word "company" shall be replaced by the words

"commercial companies" and the word "company" shall be replaced by the words

"trading company".



371. In section 23a para. 5 (b). (c)) the words "transfer of an undertaking or

a separate section "shall be replaced by" the conversion of the business establishment ".



372. In section 23a para. 5 (b). (c)), after the word "only" is added to the word

"foreign" and the words "under this Act" are replaced by the words "from the

the tax base ".



373. In section 23a para. 6 (a). and), the word "company" shall be replaced by

"trading company".



374. In section 23a para. 6 (a). (b)), the word "company" shall be replaced by

"trading company", and the word "company" shall be replaced by the words

"trading company".



375. In section 23a para. 6 (a). (b)) after the word "Union", the words "than

The United States ".



376. In section 23a para. 6 (a). (c)), the word "company" shall be replaced by

"trading company", the word "company" shall be replaced by the words "commercial

"and after the word" Union "shall be inserted after the words" United States ".



377. In paragraph 23a para. 6 (a). (c)), after the word "receiving" the word

"company" shall be replaced by the words "trading company".



378. In section 23a para. 6 (a). (c)), the word "commitments" shall be replaced by

"debts".



379. In Section 23b para. 1, the word "company" shall be replaced by the words "commercial

the company ", the word" company "shall be replaced by the words" commercial

the company "and the word" company "shall be replaced by the words" commercial

company ".



380. In Section 23b para. 2, the word "company" shall be replaced by the words "commercial

the company ".



381. In Section 23b para. 3, the word "company" shall be replaced by the words "commercial

the company ".



382. In Section 23b para. 4, the word "company" shall be replaced by the words "commercial

the company ".



383. In Section 23b para. 5, the word "company" shall be replaced by the words "commercial

the company ".



384. In Section 23b para. 6 of the introductory part of the provisions, the word "company"

replaced by the words "trading company", the word "companies"

replaced by the words "commercial companies" and after the word "Union" shall be inserted after

the words "than the United States."



385. In Section 23b para. 6 of the introductory part, the words ' the provisions of the acquired

the company "shall be replaced by" acquired company ".



386. In Section 23b para. 6 (a). (b)), the word "company" shall be replaced by

"trading company".



387. In the title of § 23 c with the word "company" is replaced by "commercial

company ".



388. In section 23 c of paragraph 1. 1 introductory part of the provisions, the word "company"

replaced by the words "trading companies".



389. In section 23 c of paragraph 1. 1 (b). and), the word "commitments" shall be replaced by

"debts".



390. In section 23 c of paragraph 1. 1 (b). and), the word "company" shall be replaced by

"trading companies", the word "company" shall be replaced by the words

"trading company", and the word "company" shall be replaced by the words

"trading company".



391. In section 23 c of paragraph 1. 1 (b). (b)), the word "commitments" shall be replaced by

"debts".



392. In section 23 c of paragraph 1. 1 (b). (b)), the word "company" shall be replaced by

"trading companies", the word "company" shall be replaced by the words

"trading company", and the word "company" shall be replaced by the words

"trading company".



393. In section 23 c of paragraph 1. 1 (b). (c)), the word "commitments" shall be replaced by

"debts".



394. In section 23 c of paragraph 1. 1 (b). (c)), the word "company" shall be replaced by

"trading companies" and the word "company" shall be replaced by the words

"trading company".



395. In section 23 c of paragraph 1. 2 of the introductory part of the provisions, the word "society"

replaced by the words "trading company".



396. In section 23 c of paragraph 1. 2 (a). and), the word "commitments" shall be replaced by

"debts".



397. In section 23 c of paragraph 1. 2 (a). and), the word "company" shall be replaced by

"trading companies", the word "company" shall be replaced by the words

"trading companies" and the word "companies" are replaced by the words

"commercial companies".



398. In section 23 c of paragraph 1. 2 (b)):



"(b) set aside the portion of the property of a business) a company that does not arise (hereinafter referred to as

"a company being divided"), is transferred to one or more

the recipient of commercial companies in the Division, with companions

distributed companies usually will take a stake in the acquiring

the business of the company in the Division or succession of business

companies in the Division, with an additional charge on the call. ".



399. In section 23 c of paragraph 1. 3, the word "company" is replaced by "commercial

company "and the word" company "shall be replaced by the words" commercial

the company ".



400. In section 23 c of paragraph 1. 4, the word "company" shall be replaced by the words "commercial

the company ".



401. In section 23 c of paragraph 1. 4, the word "liabilities" is replaced by the word "debt".



402. In section 23 c of paragraph 1. 4, the word "company" is replaced by "commercial

company ".



403. In section 23 c of paragraph 1. 5 the introductory part of the provisions read as follows:



"Incomes (revenues) a shareholder of the company or the distributed business

the company incurred due to the revaluation of assets and debts for the purpose of merger

corporate or Division of the company is

do not include in the tax base. This does not apply to payment on the

call. The provisions of this paragraph shall apply if the company being acquired or

company being divided and acquiring an existing business

the company, founded by the successor company, the successor

trading company, which is the sole partner or the acquiring

a company resident in the Division of the Czech

States who have the form of a public limited-liability companies or companies with

limited liability company or European cooperative society, or are

commercial companies which are tax resident in another Member

State of the European Union than the United States, and a partner of the company or

business of the company being divided ".



404. In section 23 c of paragraph 1. 5 (b). (b)), the word "company" shall be replaced by

"trading company".



405. In section 23 c of paragraph 1. 6, the word "company" shall be replaced by the words "commercial

the company ", the word" company "shall be replaced by the words" commercial

company "and the word" companies "shall be replaced by the words" commercial

companies ".



406. In section 23 c of paragraph 1. 7, the word "company" shall be replaced by the words "commercial

the company ", the words" the company being divided "are replaced by the words

"a company being divided", the words "merger"

replaced by the words "a merger of companies" and the word "company",

replaced by the words "trading company".



407. In section 23 c of paragraph 1. 8 of the introductory part of the provisions, the word "company"

replaced by the words "trading company".



408. In section 23 c of paragraph 1. 8 (a). a), the words "the company being divided"

replaced by the words "trading company being divided", the word "company"

shall be replaced by the words "trading company", the words "merger"

replaced by the words "a merger of companies" and the word "company",

replaced by the words "trading company".



409. In section 23 c of paragraph 1. 8 (a). and), after the words "to take" is inserted after the word

"foreign".



410. In section 23 c of paragraph 1. 8 (a). and), the word "commitments" shall be replaced by

"debts".



411. In section 23 c of paragraph 1. 8 (a). (b)), the word "company" shall be replaced by

"trading companies", the words "distributed by" shall be replaced by

the words "trading company being divided" and the word "company"

replaced by the words "trading company".




412. In section 23 c of paragraph 1. 8 (a). (c)), the word "company" shall be replaced by

"trading companies", the words "the company being divided" are replaced by the

the words "trading company being divided", the word "company"

replaced by the words "trading company", and the words "merger"

replaced by the words "a merger of companies".



413. In section 23 c of paragraph 1. 8 (a). (c)), the words "items of a similar nature

as a deductible item under this Act "shall be replaced by

"foreign items of a similar nature as the items deductible from

the tax base ".



414. In section 23 c of paragraph 1. 9 (a). and), the word "company" shall be replaced by

"trading company".



415. In section 23 c of paragraph 1. 9 (a). (b)), the word "company" shall be replaced by

"trading company", and the word "company" shall be replaced by the words

"trading company".



416. In section 23 c of paragraph 1. 9 (a). (b)) after the word "Union", the words "than

The United States ".



417. In section 23 c of paragraph 1. 9 (c)):



"(c)) the company being acquired a commercial enterprise or a company being divided

is tax-resident in the Czech Republic and has the form of a joint-stock company

or limited liability company or European cooperative

company or is a company that is resident

another Member State of the European Union than the United States, and acquiring

an existing company, the successor based business

the company, the acquiring company, which is the only

Companion or acquiring a company when the distribution is

a company which is a resident of another Member

State of the European Union than the United States, and if the assets and debts, which

were transferred from the merging companies or of the business

the company is based, to the acquiring company, the acquiring

trading company, which is the sole partner or the acquiring

trading company when the Division as a result of the merger of the trade

company or Division of a company, are part of the Permanent

the establishment of the acquiring company, acquiring an existing business

based business company, the acquiring company, which

It is the sole member of the acquiring company, or when

the Division stationed on the territory of the United States. ".



418. In paragraph 23d para. 1 the words "business or its separate parts"

replaced by the words "business establishment".



419. In paragraph 23d para. 1, the word "company" is replaced by "commercial

company ".



420. In paragraph 23d para. 2 the words "business or its separate parts"

replaced by the words "business establishment".



421. In paragraph 23d para. 2 the word "company" is replaced by "commercial

company "and the word" company "shall be replaced by the words" commercial

the company ".



422. In paragraph 23d paragraph 3 reads:



"(3) if the recipient of the business establishment in the conversion business

companies or trading companies in a merger or Division

business of the company being acquired a company being divided

trading company, acquiring an existing company

the acquiring company, the acquiring-based business

the company, which is the only companion or acquiring a business

by the Division of a company that for more than

12 months prior to the transfer of the business establishment or date

the merger or Division, in fact, did not work, it is considered that,

that there are good economic reasons for the operation, unless a

from the taxpayers to the contrary. ".



423. In paragraph 23d para. 4, the word "company" shall be replaced by the words "commercial

the company "and the word" company "shall be replaced by the words" commercial

the company ".



424. In paragraph 23d para. 4, the words "undertaking or its part"

replaced by the words "commercial establishment".



425. In paragraph 23d para. 4, the words "of the undertaking or its separate parts"

replaced by the words "business establishment".



426. In paragraph 23d para. 5, the word "company" shall be replaced by the words "commercial

the company "and the word" company "shall be replaced by the words" commercial

the company ".



427. In § 24 para. 2 (a). (f)), the word "General" shall be replaced by

"public".



428. In § 24 para. 2 (a). (h)) the introductory part, the words ' the provisions of the rent,

and it "shall be replaced by" filling in the form ".



429. In § 24 para. 2 (a). h) item 1:



"1. the rent according to the laws on accounting, with

exception rents referred to in § 25 para. 1 (b). for); for tenancy

the business establishment is only part of the cost of rents, which exceeds the

the accounting depreciation, ".



430. In § 24 para. 2 (a). (h)), point 2, the words "rent for the financial

rent with subsequent purchase of the leased "are replaced by the words" payment for

financial leasing ".



431. In § 24 para. 2 (a). (h)), point 2, the words "rent for the financial

rent with subsequent purchase of the leased tangible assets "shall be replaced by

the words "this provision".



432. In § 24 para. 2 (a). h) point 3, the words "rent for the financial

rent with purchase of "shall be replaced by the words" payment for financial

Leasing ".



433. In § 24 para. 2 (a). (h)) the final part of the provisions of the word

"Rent" is replaced by "Payment", the words "rents, which has been

assignor paid "shall be replaced by the words" payment for financial

the lease, which was paid to the assignor "and the words" rent "

are replaced by the words "payment for financial leasing, which".



434. In § 24 para. 2 (a). (h)) the final part of the provisions of the words

"rent with subsequent purchase of the leased" shall be replaced by the word "lease".



435. In § 24 para. 2 (a). ch), the words "real estate transfer tax, and it

even in the case of payment of the guarantor for the original owner, ^ 26ch) and tax

real estate only if they have been paid "shall be replaced by the words" tax

immovable property and a tax on the acquisition of immovable property, if they have been paid, and

even in the case of payment of the guarantor ".



Footnote # 26ch is hereby repealed.



436. In § 24 para. 2 (a). ch), after the words "income", the words "and

tax donation ".



437. In § 24 para. 2 (a). k) point 2, the words "place of business listed

in a trade or other similar business permit "shall be replaced by

the words "the headquarters of the entrepreneurs or the place of performance of other activities, from which

It follows a separate activity income ".



438. In § 24 para. 2 (a). k) point 3, the words "lease

buying a lease and rent (its part) "shall be replaced by" leasing and

remuneration for financial leasing ".



439. In § 24 para. 2 (a). k) point 3, the word "borrowed ^ 23e)"

replaced by the words "used on the basis of the contract of loan, or of the Treaty on

výprose ".



440. In § 24 para. 2 (a). with) at the end of point 2, the comma is replaced by a dot

and section 3 is repealed.



441. In § 24 para. 2 (a). with the final part of the provision), the word

"period" is replaced by "time", the word "period" shall be replaced by the word

"time" and the word "period" shall be replaced by the word "time".



442. In § 24 para. 2 letter t) is added:



"t) to the amount of income from the sale of each asset



1. the entry price of the tangible assets of the excluded from the depreciation,



2. the entry price of the tangible assets accounted for publicly beneficial

the taxpayer, if the assets were used for the activities of the

which achieved income are not subject to income tax,



3. the purchase price, your own cost or reproduction cost

intangible assets determined in accordance with the legal rules relating to the

accounts, whose financial depreciation is not expenditure (cargo) in accordance with point (a)

in),



4. part of the value of the investment during its sale-induced, which is not

included in the entry price of the tangible assets,



5. the purchase price for the taxpayer natural person ".



443. In § 24 para. 2, the letter t) following the letters ta) and tb),

are added:



"it) in a business corporation price acquired a member that is

a natural person, who had no land included in trading assets, and

deposit made within 5 years of the acquisition of land; the price of land is

means the



1. the purchase price, which was found by a member of the Corporation,

If it has acquired for valuable consideration,



2. the price according to the legal rules relating to the valuation of assets on the date of

the acquisition of a plot of a member of the Corporation, if it is acquired free of charge,



TB) net book value of the technical evaluation of the tenant when depreciable

termination of the lease or withdrawal of consent the owner with the depreciation policy to

amount of the refund of expenditure (costs) incurred in this technical

appreciation, ".



444. In § 24 para. 2 (a). for) the words "business and other

self-employed activity "shall be replaced by" activities, from which

It follows a separate activity, income ".



445. In § 24 para. 2 (a). u), the words "and real estate transfer tax

the second spouse is paid on the sale of real estate, which was in

bezpodílovém co-ownership of spouses ' are deleted.



446. In § 24 para. 2 (a). v) item 1 the words "shareholder or Member

cooperatives "shall be replaced by" member of the business corporation ".



447. In § 24 para. 2 (a). v) item 1 the words "company or

cooperatives "shall be replaced by" corporations ".




448. In § 24 para. 2 (a). in point 2, the words) "bequest or donation"

replaced by the words "or free of charge".



449. In § 24 para. 2 (a). in point 2, the words) "a partner or Member

cooperatives "shall be replaced by" member of the business corporation ".



450. In § 24 para. 2 (a). in point 2, the words) "company or

cooperatives "shall be replaced by" corporations ".



451. In § 24 para. 2 (a). in point 2, the words) "the undertaking or part of the

the company, forming a separate organizational folder ^ 70) "shall be replaced by

"business establishment".



452. In § 24 para. 2 (a). in paragraph 2, the word) "commitment" shall be replaced by

"debt".



453. In § 24 para. 2 (a). in paragraph 2, the word) "company" shall be replaced

the words "business corporations".



454. In § 24 para. 2 (a). in paragraph 2, the word) "commitment" shall be replaced by

"debts".



455. In § 24 para. 2 (a). s) the introductory part of the provisions of the word

"company" shall be replaced by the words "business corporations" and after the word "months"

the words "and for debts acquired by assignment, even if that

This is a claim with nominal value at the time of the emergence of higher

than 200 000 Eur in respect of which arbitration has not been started, the

the management or administrative proceedings ".



456. In § 24 para. 2 letter a) is added:



"for) compensation for releasing an apartment or unit that does not include the non-residential

the space that is provided by its owner, if the owner becomes 2

years from the release of used for the activity, from which it follows the receipt of the

separate activities, or rent and will be used in this way for at least

2 years; for a breach of conditions is not considered a sale of the unit, ".



457. In § 24 para. 2 (a). Zi), the words "of the loans" shall be replaced by "of the

loaners. "



458. In § 24 para. 2 (a). ZL), the word "lessee" shall be replaced by

"user-tangible fixed assets" and the words "rented by means of financial

rent with subsequent purchase of the leased tangible assets "shall be replaced by

the words "that is the subject of financial leasing".



459. In § 24 para. 2 (a). ZP), the words "of the United States or other"

shall be deleted.



460. In § 24 para. 2 (a). ZR) the words "for the taxpayer referred to in section 18

paragraph. 3 "shall be replaced by the words" in the public interest the taxpayer ".



461. In § 24 para. 2 (a). ZT), the words "the taxpayers referred to in § 18 para.

3 with the exception of the taxpayer referred to in § 18 para. 5, 12 to 14 "are replaced by

the words "public benefits the taxpayers except taxpayers who are

public University, public research institutions, the provider

health services, public benefit companies or by the Institute ".



462. In § 24 para. 2 (a). zu), the words "2 000 CZK per month, in the case of

the student's high school to above 5 000 ' is replaced by ' 5 000 CZK per month,

in the case of a student's high school to above 10,000. "



463. In § 24 para. 2 (a). ZV), point 1, the words "on the basis of the Treaty on

the loan under the provisions of the commercial code or similar

the legislation, which negotiates the granting of loans "

shall be deleted.



464. In § 24 para. 2 (a). ZV), point 2, the words "on the basis of the guarantee

of the Charter, pursuant to the provisions of the commercial code or similar

the legislation, which arranges for the provision of banking

the guarantees ' shall be deleted.



465. In § 24 para. 3, the words "activities and the taxpayer referred to in section 18

paragraph. 3.0 "shall be replaced by" activities and the public interest

taxpayers ".



466. In § 24 para. 4 of the introductory part of the provisions, the word "rent"

replaced by the word "Remuneration", and the words "rent with subsequent purchase of the leased"

shall be replaced by the word "lease".



467. In § 24 para. 4 (b). and), the word "lease" shall be replaced by

"financial leasing", the word "immovable property" shall be replaced by the words

"immovable property" and the word "lessee" shall be replaced by the word "user".



468. In § 24 para. 4 (b). (b)), the words "the Charter period referred to in subparagraph (a))

immediately transfer of ownership rights to the subject of the lease between

the owner (landlord) and the tenant; While the purchase price of the leased

tangible assets is not "shall be replaced by the words" financial leasing is not the purchase

the price ", the word" lease "shall be replaced by the words" financial leasing "and the word

"sale" shall be replaced by the words "transfer of ownership".



469. In § 24 para. 4 (b). (c)) the words "rent with subsequent purchase

the outsourced "shall be replaced by" leasing "and the word" we "is replaced by

the word "converted".



470. In § 24 para. 4 the final part of the provision, the words "hired"

replaced by the words "transfer of ownership", used the words "rent with

subsequent purchase of the leased "shall be replaced by the word" lease ", the word" lease "

shall be replaced by the words "financial leasing", the word "rent" is replaced by

the word "remuneration" and the word "lessee" shall be replaced by the word "user".



471. In § 24 para. 5 the introductory part of the provisions read as follows:



"If the property is sold, which was the subject of the lease or of the financial

leasing and which does not meet the conditions referred to in paragraph 4, after they

their tenants or users, it is rent or consideration to

expenditure (costs) only on the condition that the purchase price ".



472. In § 24 para. 5 (b). (b)), the word "identified" is replaced by

"required".



473. In § 24 para. 5 (b). (b)), the words "lease purchase"

shall be replaced by the word "lease".



474. In § 24 para. 5 (b). (c)), the word "identified" is replaced by

"required".



475. In § 24 para. 5 is the final part of the provisions repealed.



476. In section 24 paragraph 6 is added:



"(6) If a terminated finance leases, the expense to achieve,

ensuring and maintaining income only an aliquot of the remuneration that is paid

(cargo) in accordance with paragraph 4 or 15, falling from the agreed period

financial leasing on the real time of the lease, or actually

the remuneration is paid, if it is lower than the proportion of remuneration, which is paid

(cargo) in accordance with paragraph 4, accounted for the actual duration of the financial

leasing. ".



477. In § 24 para. 7 the introductory part, the words ' the provisions of the share in the

a company or cooperative, "shall be replaced by the words" in the case of

shares in the business corporation ".



478. In § 24 para. 7 (b). a), the words "a companion or a member of a cooperative"

replaced by the words "a member of a business corporation".



479. In § 24 para. 7 (b). (b)), the words "a companion or a member of a cooperative"

replaced by the words "a member of a business corporation".



480. In § 24 para. 7 (b). (b)), point 1, the word "discovered" is replaced by

the word "specified".



481. In § 24 para. 7 (b). (b) point 1), the words "by inheritance or as a gift"

shall be replaced by "free of charge".



482. In § 24 para. 7 (b). (b) point 1), the words "of a company or

cooperatives "shall be replaced by" corporations ".



483. In § 24 para. 7 (b). (b) point 1), the words "the bequest or donation"

shall be replaced by "free of charge".



484. In § 24 para. 7 (b). (b) point 1), the words "as established for the purposes of the tax

inheritance or gift tax; ^ 26b) for real estate "is replaced by

"determined in accordance with the legal rules relating to the valuation of assets; in doing so,

for immovable property ".



485. In § 24 para. 7 (b). (c)), the word "established" is replaced by

"required".



486. In § 24 para. 7 (b). (c)), the words "the bequest or donation"

shall be replaced by "free of charge".



487. In § 24 para. 7 the final part of the provision, the words "company

or cooperative "shall be replaced by" the Corporation "and the words" of a company or

cooperatives "shall be replaced by the word" Corporation ".



488. In § 24 para. 7 the final part of the provision, the words "companion

or a member of a cooperative "is replaced by" member of the business corporation ".



489. In § 24 para. 7 the final part of the provision, the words "company

or cooperative "shall be replaced by" corporations ".



490. In § 24 para. 7 the final part of the provision, the words "commercial

companies or cooperative member cooperative companion ^ 94) "are replaced by

the words "business corporations to its Member".



491. In § 24 para. 7 the final part of the provision, the words "companion

or the Member of "shall be replaced by" member of the business corporation ".



492. In § 24 para. 8, the words "of the undertaking or part of an undertaking forming

a separate organizational unit ^ 98) "shall be replaced by the words" commercial

the race ".



Footnote No. 98 is hereby repealed.



493. In § 24 para. 9, the words "companies or cooperatives" shall be replaced by

the word "Corporation", the words "company" shall be replaced by "commercial

corporations in the "and the words" company or cooperative "shall be replaced by

"the Corporation".



494. In § 24 para. 11, the words "of the undertaking or its separate parts"

replaced by the words "business establishment".



495. In § 24 para. 11, the word "merger" is inserted after the word "business" and

the word "Division" shall be inserted after the word "business".



496. In § 24 para. 11, the words "of a company or the cooperatives" shall be replaced by

the words "business corporation".



497. In § 24 para. 12 the introductory part, the words ' the provisions of the undertaking, or

its parts "shall be replaced by" business establishment ".



498. In § 24 para. 12 (a). (h)), the words "the amount of rent for the financial

rent with subsequent purchase of the leased tangible property paid

the lessee "shall be replaced by the words" remuneration for financial leasing of tangible


the assets of the user ".



499. In § 24 para. 12 (a). (h)), the words "the rent of a recognised" are replaced by

the words "payment accepted" and the words "lease agreement" is replaced by

"the contract of financial leasing".



500. In § 24 para. 12 (a). I), the word "commitments" shall be replaced by

"debt".



501. In § 24 para. 13, the word "liabilities" is replaced by the word "debt".



502. In § 24 para. 15 of the introductory part, the words ' the provisions of the Rent for

financial lease with subsequent purchase of the leased "are replaced by the words" Consideration

for financial leasing ".



503. In § 24 para. 15 (b). and), the word "lease" shall be replaced by

"financial leasing", the word "(the lessor)" shall be deleted and the word

"lessee" shall be replaced by the word "user".



504. In § 24 para. 15 (b)) shall be deleted.



Subparagraph (c)) shall become point (b)).



505. In § 24 para. 15 (b). (b)) the words "rent with subsequent purchase

the outsourced "shall be replaced by" leasing ".



506. In § 24 para. 15 (b). (b)), the word "we" is replaced by

"converted".



507. In § 24 para. 16 provisions of the introductory part, the words ' Rent for

financial lease with subsequent purchase of the leased "are replaced by the words" Consideration

for financial leasing ".



508. In § 24 para. 16 (a). and), the word "lease" shall be replaced by

"financial leasing", the word "(the lessor)" shall be deleted and the word

"lessee" shall be replaced by the word "user".



509. In § 24 para. 16 (b)) shall be deleted.



Subparagraph (c)) shall become point (b)).



510. In § 24 para. 16 (a). (b)) the words "rent with subsequent purchase

the outsourced "shall be replaced by" leasing ".



511. In § 24 para. 16 (a). (b)), the word "we" is replaced by

"converted".



512. In section 24a of para. 2 (a). and), the word "surname" is deleted.



513. In section 24a of para. 2 (a). a), the words "place of business" is replaced by

the words "the headquarters of the entrepreneur."



514. In section 24a of para. 2 (a). (b)), the words "the taxpayers referred to in section 18

paragraph. 3 and the amount of income (revenues) obtained in each type of

activities in the framework of the activities resulting from their missions "shall be replaced by

the words "public benefit taxpayers and the amount of income (revenue) achieved

in each type of activities that are not business ".



515. In the heading of section 24b, the word "property" is replaced by "immovable

case ".



516. In the heading of section 24b, the words "business or other separate

gainful employment "shall be replaced by the words" the activity from which the flows of income

separate activity ".



517. In the heading of section 24b, the word "rent" is replaced by the word "lease".



518. In section 24b of paragraph 1. 1 the term "real estate" is replaced by "immovable

thing ".



519. In section 24b of paragraph 1. 1 the words "business or other separate

gainful employment "shall be replaced by the words" the activity from which the flows of income

separate activity ".



520. In section 24b of paragraph 1. 1 the term "rent" is replaced by the word "lease".



521. In section 24b of paragraph 1. 1 the term "immovable property" shall be replaced by ' real estate

case ".



522. In section 24b of paragraph 1. 2 (a). and), the word "surname" is deleted.



523. In section 24b of paragraph 1. 2 (a). a), the words "place of business" is replaced by

the words "the headquarters of the entrepreneur."



524. In section 24b of paragraph 1. 2 (a). (b)), the word "property" is replaced by

"the real thing".



525. In section 24b of paragraph 1. 2 (a). (b)), the words "business or other

self-employment "shall be replaced by the words" the activity from which the

It follows a separate activity, income ".



526. In section 24b of paragraph 1. 2 (a). (b)), the word "lease" shall be replaced by

"lease".



527. In section 24b of paragraph 1. 2 (a). (c)), the word "property" is replaced by

"immovable property".



528. In section 24b of paragraph 1. 2 (a). (c)), the words "business or other

self-employment "shall be replaced by the words" the activity from which the

It follows a separate activity, income ".



529. In section 24b of paragraph 1. 2 (a). (c)), the word "lease" shall be replaced by

"lease".



530. In section 24b of paragraph 1. 2 (a). (d)), the word "property" is replaced by

"immovable property".



531. In section 24b of paragraph 1. 2 (a). (d)), the words "business or other

self-employment "shall be replaced by the words" the activity from which the

It follows a separate activity, income ".



532. In section 24b of paragraph 1. 2 (a). (d)), the word "lease" shall be replaced by

"lease".



533. In section 24b of paragraph 1. 2 (a). (e)), the word "property" is replaced by

"immovable property".



534. In section 24b of paragraph 1. 2 (a). e), the words "business or other

self-employment "shall be replaced by the words" the activity from which the

It follows a separate activity, income ".



535. In section 24b of paragraph 1. 2 (a). (e)), the word "lease" shall be replaced by

"lease".



536. In § 25 para. 1 (b). and), the word "loan" shall be replaced by

"leases".



537. In § 25 para. 1 (b). (b)), the word "loan" shall be replaced by

"leases".



538. In § 25 para. 1 (b). (f)), the word "General" shall be replaced by

"public".



539. In § 25 para. 1 (b). (g)), the word "General" shall be replaced by

"public".



540. In § 25 para. 1 (b). (g)), the word "company" shall be replaced by

"trading company".



541. In § 25 para. 1 (b). g), the words "of business and other separate

earning "is replaced by" from a separate ".



542. In § 25 para. 1 (b). (g)), the word "lease" shall be replaced by

"lease".



543. In § 25 para. 1 at the end of the text of the letter i), the words ";

Similarly, this applies to expenses (costs) paid from the funds of

the source was for the taxpayer, the income tax of legal entities free of charge

income exempt from tax or income that is not subject to tax; This

provision shall not apply for the public benefit the taxpayers for expenses

spent on interest income, which is subject to the special tax rate;

Similarly, this applies to the use of funds from capital retrofit ".



544. In § 25 para. 1 (b). with a), the words "tax, inheritance tax, gift tax,"

shall be deleted.



545. In § 25 para. 1 (b). t), the words "gifts. For the gift "shall be replaced by

"free performance; a free performance of ".



546. In § 25 para. 1 (b). t), the words "trade name" are replaced by

the word "name".



547. In § 25 para. 1 (b). for) the words "business or other independent

earning "shall be deleted and the word" (section 7) "shall be replaced by the words", from which

It follows a separate activity income ".



548. In § 25 para. 1 (b). w), the words "credit and loans" shall be replaced by

"the credit of financial instruments".



549. In § 25 para. 1 (b). w), the words ' loan and loans "shall be replaced by

"credit facility" and the words "credit or loans

replaced by the words "credit facility".



550. In § 25 para. 1 (b). w), the word "loan" shall be replaced by ",

the lease ".



551. In § 25 para. 1 (b). w), the words ' loan or loan "shall be replaced by

the words "credit financial instrument".



552. In § 25 para. 1 (b). ZC), the words "company or cooperative"

shall be replaced by "corporations".



553. In § 25 para. 1 (b). ZD), the word "undertaking" shall be replaced by

"the debt".



554. In § 25 para. 1 (b). from), the word "lessee" shall be replaced by

a "user", the words "rent with subsequent purchase of the leased" are replaced by the

the word "lease", the words "the rent owed by" are replaced by the words

"remuneration" and the words "attributable to the hiring of less rent paid by him

the lessor "shall be replaced by the words" financial leasing less

a fee paid by the owner of a used asset ".



555. In § 25 para. 1 (b). Zi), the words "of the undertaking or part of an undertaking

forming a separate organizational unit "shall be replaced by the words" commercial

the race ".



556. In § 25 para. 1 (b). Zi), the word "commitments" shall be replaced by

"debts".



557. In § 25 para. 1 (b). ZK), the words "credit and loans taken"

replaced by the words "credit financial instrument admitted" and the words "loan

or loan "shall be replaced by the words" credit financial instrument ".



558. In § 25 para. 1 (b). ZK), the words ' loan or loan "shall be replaced by

the words "credit financial instrument".



559. In § 25 para. 1 (b). ZK), the words "of dividends and other ' shall be deleted.



560. In § 25 para. 1 (b). ZL), the words "credit and loans" shall be replaced by

"the credit of the financial instrument".



561. In § 25 para. 1 (b). Zn), the word "commitments" shall be replaced by

"debt".



562. In paragraph 25, the dot at the end of paragraph 1 is replaced by a comma and the following

the letters NG) and XX) are added:



"zp) depreciation of tangible and intangible assets depreciated only

According to the legislation governing the accounting, which was acquired

free of charge, and that gratuitous income was exempt from income tax

or were not included in its subject matter; Similarly, this applies to the net

the price, in case of sale or disposal of the asset,



zq) value of the assets are not depreciable, pursuant to this Act or the

laws on accounting, which was acquired free of charge,

and that gratuitous income was exempt from tax or has not been included in the

its subject. ".



563. In § 25 para. 3 the words "credit and loans" shall be replaced by

"the credit of financial instruments" and the words "credit and loans or their


the section "shall be replaced by the words" credit financial instruments ".



564. In § 25 para. 3 the words "credits and loans" shall be replaced by "credit

financial instruments ".



565. In § 25 para. 3 the words "taxpayers referred to in § 18 para. 3 "

replaced by the words "public benefit taxpayers".



566. In § 26 para. 2 (a). (b)), the words "flats or non-residential premises

defined as separate units, ^ 28 d) "shall be replaced by

"units not involving land".



Footnote # 28 d is deleted.



567. In § 26 para. 3 (b). (c)), the word "lessee" shall be replaced by

"user" and the words "rented by means of financial leasing

subsequent purchase of the leased tangible assets "shall be replaced by the words" that

is the subject of the lease, ".



568. In § 26 para. 7 (b). and (3) the words) "business or other

self-employment or "are replaced by the words" of the activity from which the

It follows a separate income or activities ", the word" rent "

replaced by the word "lease" and the words "business or other separate

gainful employment "shall be replaced by" activities, from which it follows

income from independent activities ".



569. In § 26 para. 7 (b). and (3) the words) "company or

The Coop ^ 131) "shall be replaced by the word" Corporation ".



570. In § 26 para. 7 (b). and (3) the words) "entrepreneurial or other

self-employed activity "shall be replaced by" activities, from which

It follows a separate activity, income ".



571. In § 26 para. 7 (b). and (3)), the word "car" is replaced by

the word "rent".



572. In § 26 para. 7 (b). (b)), the word "owner" shall be replaced by

"odpisovatelem".



573. In § 26 para. 7 (b). (b)), the word "undertaking" shall be replaced by

"the debt".



574. In § 26 para. 7 (b). (d)), the word "17a" is replaced by "21a".



575. In § 26 para. 7 the final part of the provision, the words "company

or cooperative "shall be replaced by" the Corporation ".



576. In section 27 (c). a), the words "with the subsequent purchase of the rental lease"

shall be replaced by the word "lease".



577. In paragraph 27 (b). (h)), the word "undertaking" shall be replaced by the word "debt".



578. In section 27 (c). (h)), the word "owner" shall be replaced by

"odpisovatel".



579. In section 27 of the letter ch) be deleted.



580. In section 27 of the letter i) reads as follows:



"i) tangible assets for which depreciation or foreign entries analogous

character as the depreciation applied by a person other than odpisovatel

This Act, in the case of



1. leased tangible assets,



2. tangible assets, which is the subject of the lease, ".



581. In section 27, the following point (j)), which read as follows:



"j) tangible assets, whose acquisition was in return from income tax

exempt or not subject to VAT, with the exception of tangible fixed assets

natural person acquired



1. heritage,



2. link



3. beneficiaries, if it is a tangible asset that was to

the Trust Fund is allocated for the acquisition of death or



4. beneficiaries, if it is a tangible asset that increased assets

Trust Fund for the acquisition of death ".



582. In § 28 paragraph 1 reads:



"(1) tangible fixed assets depreciated odpisovatel. Tangible assets shall be entitled to

depreciated by only one taxpayer. Odpisovatelem is



a taxpayer that has) to tangible property ownership



(b) state the relevant organizational unit) to manage the property of the State,



(c) State allowance organisation,) the State enterprise or other State

the appropriate organization to manage state assets



d) mutual fund, part of which is tangible assets,



e) Trust Fund, part of which is tangible assets,



f) successor Corporation being acquired or distributed business

corporations in the conversion; This is true for



1. tangible assets owned by the company or the distributed business

the Corporation of the decisive day of the merger, transfer of assets to the partnership or

the Division of a business Corporation and transferred to the acquiring business

Corporation and



2. tangible assets the acquired company or business being divided

corporations from the effective date to the date of registration of the merger, transfer of assets to the

Companion or Division of the business Corporation in the commercial register and

transferred to the acquiring business corporation. ".



583. In § 28 para. 2 the word "owner" shall be replaced by

"odpisovatelem".



584. In § 28 para. 3, the word "owner" shall be replaced by

"odpisovatele".



585. In § 28 para. 4, the word "undertaking" shall be replaced by the word "debt".



586. In § 28 para. 4, the word "owner" shall be replaced by "odpisovatel".



587. § 28 para. 5, the word "owner" shall be replaced by

"odpisovatele".



588. In section 29 para. 1 (b). and) the words "rent with subsequent purchase

of the leased tangible assets "shall be replaced by" the lease ", the words" paid

the lessee until the date of termination of the contract, which was not "shall be replaced by the words" and

remuneration for financial leasing, which have been paid until the date of their

of the contract and were not "and the words" advances on rent "are the words

"or advances on remuneration for financial leasing".



589. In section 29 para. 1 (b). a), the words "the commencement of the lease" shall be replaced by

the words "the commencement of the lease".



590. In section 29 para. 1 (b). and) the words "rent with subsequent purchase

lease "shall be replaced by" leasing ".



591. In section 29 para. 1 (b). (b)), the word "property" is replaced by

"immovable property".



592. In section 29 para. 1 (b). (b)), the word "lease" shall be replaced by

"lease".



593. In section 29 para. 1 (b). (d)), the word "identified" is replaced by

"required".



594. In section 29 para. 1 (b). (d)), the word "lease" shall be replaced by

"lease".



595. In section 29 para. 1 (b). e), the words "the bequest or donation"

shall be replaced by "free of charge".



596. In section 29 para. 1 (b). (e)), the word "established" is replaced by

"required".



597. In section 29 para. 1 (b). (e)), the word "property" is replaced by

"immovable property".



598. In section 29 para. 1 the final part of the provision, the word "owner"

shall be replaced by "odpisovatel".



599. In section 29 para. 1 the final part of the provision, after the word "activities"

the words "and also in the case of adopted not income in

the form of the special donation for the acquisition of tangible property ".



600. In section 29 para. 4, the words "with the subsequent purchase of the rental lease"

shall be replaced by the word "lease".



601. In section 29 para. 6 of the introductory part of the provisions, the word "owner"

shall be replaced by "odpisovatele".



602. In section 29 para. 6 of the introductory part of the provisions, the word "rent"

replaced by the word "lease".



603. In section 29 para. 6 the final part of the provision, the word "owner"

replaced by the word "odpisovatele" and the word "owner" shall be replaced by the word

"odpisovatel".



604. In section 29 para. 8, the words "of a company or the Coop" are replaced by

the word "Corporation".



605. In section 29 para. 8, the words "the bequest or donation" shall be replaced by

"free of charge".



606. In section 29 para. 8, the word "property" is replaced by "immovable

things ".



607. In section 29 para. 8, the words "companies or cooperatives" shall be replaced by

the word "Corporation".



608. In section 29 para. 9 (a). a), the words "companies or cooperatives"

replaced by the words "business corporation".



609. In section 29 para. 9 (a). (c)), the words "apartments or commercial premises as

units under special legislation. ^ 60) "shall be replaced by

"the unit.".



610. In § 30 paragraph 2. 1 the words "standard classification of production"

replaced by the words "classification of production to CZ-CPA".



611. In § 30 paragraph 2. 2 the word "owner" shall be replaced by "odpisovatel".



612. In § 30 paragraph 2. 5, the words "(in the standard classification of products

the marked code 28.62.50, 29.56.24 and 29.52.40) "shall be replaced by the words" in

CZ-CPA classification of products marked with code 25.73.50 and the code

25.73.60 ".



613. In § 30 paragraph 2. 10 the initial part of the provisions, the word "owner"

replaced by the word "odpisovatel" and the word "owner" shall be replaced by the word

"odpisovatelem".



614. In § 30 paragraph 2. 10 (a). a), the words "company or cooperative, ^ 131)"

replaced by the words "trading corporations".



615. In § 30 paragraph 2. 10 (b)):



"(b)) a company, mutual fund, a trust fund or cooperative with

tangible assets acquired



1. the contribution of a shareholder, shareholder or member cooperatives residing or

located on the territory of the Czech Republic, who was also at the physical person

included in trading assets, and for legal persons in its assets,



2. deposit of municipalities or regions, provided that the assets in the possession of the municipality

or region, and was included in their assets,



3. transformation,



4. by allocating assets to the Trust Fund, if it was for a physical person

included in trading assets, and for legal persons in its assets ".



616. In § 30 paragraph 2. 10 (a). f), the words "rent (section 9)" are replaced by

the word "lease".



617. In § 30 paragraph 2. 10 (a). (g)), the words "rent with subsequent purchase

lease "shall be replaced by" the lease ", the word" rent "

replaced by the word "remuneration", the word "rent" is replaced by

"leasing" and "hired" shall be replaced by the word "used".



618. In § 30 paragraph 2. 10 (a). (h)), the word "undertaking" shall be replaced by

"the debt".



619. In § 30 paragraph 2. 10 (a). I), the words ' loan agreement. ^ 20 d) "shall be replaced by

"borrow.".




620. In § 30 paragraph 2. 10 (a). l) the words "participant of the Association without legal

personality "is replaced by" partner companies ".



621. In section 30 is at the end of paragraph 10, the dot is replaced by a comma and the following

the letters m) and n) are added:



"m) Trust Fund,



n beneficiaries). ".



622. In § 30 paragraph 2. 10 the final part of the provision, the word "commitment"

replaced by the word "debt".



623. In § 30 paragraph 2. 10 the final part of the provision, the words "when

the dissolution of the Association without legal personality or in their activities

in the Association without legal personality "shall be replaced by" the dissolution of

company or termination of membership in the society "and the words" of this

the Association introduced the "shall be replaced by the words" this company "is inserted.



624. In section 30b paragraph 1. 1 the words "identified in the Standard Classification

the production code of the group, or 31.10 31.20 32.10 "are replaced by the words" in

classification of products by CZ-CPA code group marked 27.11, 27.12 and further

in the following subcategories of the CPA-26.11.22 ".



625. In § 31 para. 2 the word "owner" shall be replaced by

"odpisovatelem".



626. In § 31 para. 2 the words "marked in standard classification

production code 18.2 "shall be replaced by" in the classification of products by CZ-CPA

the highlighted code 17.6 ".



627. In § 31 para. 3, the word "owner" shall be replaced by

"odpisovatelem".



628. In § 31 para. 3 the words "marked in standard classification

production code 29.24.1 "shall be replaced by the words" classification of products by CZ-CPA

the highlighted code 28.29.12 ", the words" standard classification of production "

shall be replaced by the number "28" and the words "in 37.10 37.20 and Standard groups

classification of products "shall be replaced by the words" as specified in the class CZ-CPA

38.32 ".



629. In § 31 para. 4, the word "owner" shall be replaced by

"odpisovatelem".



630. In § 31 para. 5, the words "marked in standard classification

production code 18.5 (apparatus for household use, not elsewhere specified), and 35.12

(recreation and sport boats) "shall be replaced by the words" classification of products

CZ-CPA designated by code 17.1 (household appliances) and

code 30.12 (recreation and sport boats) ".



631. In § 31 para. 6, the word "owner" shall be replaced by

"odpisovatele".



632. In § 32 para. 2 (a). and the introductory part of the provisions of the) Word

"owner" shall be replaced by "odpisovatelem".



633. In § 32 para. 2 (a). and) point 1, the words "marked in standard

classification of production code 18.2 "shall be replaced by" in the classification of

production of CZ-CPA designated by code 17.6 ".



634. In § 32 para. 2 (a). and (2) the words of) "indicated in the standard

classification of production code 29.24.1 "shall be replaced by the words" classification

production of CZ-CPA designated by a code 28.29.12 ", the words" 29 Standard

classification of products "shall be replaced by the number" 28 "and the words" in groups

37.10 37.20 and standard classification of production "is replaced by

"specified in the class CZ-CPA 38.32".



635. In § 32 para. 4, the word "17a" is replaced by "21a".



636. In section 32a para. 1 (b). and) point 1, the words "silent partnership contributions or

a shareholder or member of the cooperative, by transformation, ^ 131) "is replaced by" member of the

business corporations, the silent partnership contribution, by transformation, ".



637. In section 32a para. 2, the words "of the undertaking or part of an undertaking forming

a separate organizational folder ^ 70) "are replaced by the words" commercial

the race ".



638. In paragraph section 32a. 2 the word "commitments" shall be replaced by "debt".



639. In section 32a para. 2 the word "company" is replaced by "commercial

corporations ".



640. In section 32a para. 2 the word "commitments" shall be replaced by "debt".



641. In paragraph section 32a. 3, the word "owner" shall be replaced by

"odpisovatele".



642. In section 32a para. 4, the word "owner" shall be replaced by

"odpisovatelem".



643. In section 32a para. 4, the words "company or cooperative" are replaced by

the word "Corporation".



644. § 32b including title:



"§ 32b



The leasing business establishment



(1) the Sharecropper of the business establishment that has the written consent of propachtovatele

to depreciation, proceeds in the application of depreciation of tangible assets and

intangible assets by analogy with the provisions relating to depreciation, while ensuring

the debt transfer rights.



(2) when a lease of the business establishment increases the profit for



and the pachtýře)



1. the difference between depreciation according to the law governing the accounting and

pachtovným,



2. the amount of the claim, which it passes on the basis of the contract of tenancy

the business establishment, and at the rate it does not propachtovateli,



(b)) an amount equal to propachtovatele of the debt of the captured on balance sheet

the accounts, which is transferred to the pachtýře on the basis of the contract of tenancy

the business establishment, and at the rate it did not pay farmers.



(3) enhancing the financial results referred to in paragraph 2 does not apply to



and) the amounts that was posted for the benefit of income,



(b) debt from a penalty),



(c)) of the debt, interest on arrears



(d) the debt of other penalties) of the situation,



e) debt, based on which the expenditure is incurred in respect of the cost to achieve it,

ensuring and maintaining taxable income that was paid.



(4) when calculating the difference between depreciation according to the law

governing the accounting and pachtovným, rents will be reduced by the portion of the specified

to pay another debt to propachtovateli; for the payment of another's debt is

does not consider posting their account is debited rents fixed

commitment. ".



645. In section 32 c of paragraph 1. 1 the introductory part, the words ' the provisions of the company or

cooperative "shall be replaced by" corporations ".



646. In section 32 c of paragraph 1. 1 introductory part of the provisions, the word "deductible"

replaced by the word "foreign" and the word "abroad" shall be deleted.



647. In section 32 c of paragraph 1. 2, the word "odčitatelnými" shall be replaced by

"foreign" and the words "put forward by the depositor from abroad in

accordance with the applicable legislation of the State concerned "shall be deleted.



648. In section 32 c of paragraph 1. 4, the words "abroad it was not possible for depositors

depreciation or deductible items of a similar nature "shall be replaced by

"foreign items of a similar nature as it was not possible for

depositors ".



649. In § 33a paragraph 1. 2 (a). and), the word "surname" is deleted.



650. In § 33a paragraph 1. 2 (a). a), the words "place of business" is replaced by

the words "the headquarters of the entrepreneur."



651. In § 33a paragraph 1. 3 (b). (b)), the word "property" is replaced by

"immovable property".



652. In section 34 is at the end of the text of paragraph 4, the words "or deduction

in support of vocational training ".



653. In § 34 paragraph 5 is added:



"(5) If a deduction is not possible to support research and development or deduction

to promote vocational education deduct because of the low tax base

or tax losses can be deducted in the third period at the latest,

following the period in which they arise. "



654. In § 34b para. 1 (b). and) point 5 is added:



"5. the production of a functional prototype or sample the product or its parts

related to the implementation of the project of research and development ".



655. In § 34b para. 1 (b). and section 6) shall be deleted.



656. In § 34b para. 2 (a). (b)), point 2 is deleted.



The former item 3 becomes item 2.



657. In § 34b para. 2 (a). (b)) point 2, the words "rent for the financial

rent with subsequent purchase of the leased tangible movable property that "

replaced by the words "payment for financial leasing of tangible movable

property ".



658. In § 34 c of paragraph 1. 1 (b). and (2)) the words ", where appropriate, the names and

last name, ' shall be deleted.



659. In § 34 c of paragraph 1. 1 (b). and (2) the words of) "place of business"

replaced by the words "the headquarters of entrepreneurs".



660. In § 34 c of paragraph 1. 1 (b). e), the words "the name or names, and

the last name "shall be replaced by the word" names ".



661. In § 34 c of paragraph 1. 1 (b). (h)), the words ", where appropriate, the name, the last name"

shall be deleted.



662. § 34 d including the title reads as follows:



"§ 34 d



Deduction for promotion of research and development for personal business partners

companies



(1) for the taxpayer, who is a companion to a public company,

You can deduct on the promotion of research and development to increase the proportion of deduction

to support research and development. This ratio corresponds to the ratio, which

partner involved in the profit of public company.



(2) for the taxpayer, who is a general partner of a limited partnership, you can

deduction for promotion of research and development to increase the proportion of deduction on

support for research and development. This ratio corresponds to the ratio, which

General partner participates in the profits of the limited partnership. ".



663. the following section shall be inserted after section 34e 34f 34 h, up to including headings

shall be added:



"§ 34f



General provisions on deduction of training assistance



(1) a deduction for training assistance, the sum of the deduction on

asset acquisition support for the vocational training and the deduction to support

expenses incurred for a pupil or student in vocational education.



(2) vocational education, for the purposes of the deduction in support of vocational

education means educational activity within the



and on-the-job training) in middle education under the Education Act

or professional practice in higher vocational education under the Education Act

carried out at the workplace, the person who has permission to activities


related to the scope of education and concluded with a legal entity

performing activities of high school or higher vocational school of the Treaty

the content and scope of the practical teaching or professional experience and

conditions for their actions,



(b)), part of an accredited high school program of study according to the law

governing the College carried out at the workplace, the person who has

permission for activities related to the study programme and concluded

the contract with the University about the content and scope of this educational activity and

on the conditions for its venue.



(3) for the purposes of establishing an operating period of the property and number of carried out

hours of on-the-job training, professional experience and educational activities in the

the part of an accredited high school program of study

the taxpayer must conduct the class book or similar register containing

data provided by the supporting educational activities, and its progress.



(4) for the purposes of the deduction of the Period to support vocational training means



and) the tax period, or



(b)) the period for which the tax return is served.



(5) the deduction for training assistance for the taxpayer that is

companion to a public company or the general partner of a limited partnership

the company shall be applied, mutatis mutandis, as a deduction to support research and development.



§ 34 g



Deduction to support the acquisition of the assets of the vocational education



(1) deduction of asset acquisition support for vocational training shall be

the sum of the



and 110%) the entry price of the property,



1. which is the first owner of the taxpayer,



2. that is taken for the purposes of vocational training and



3. which is used for training of more than 50% of the time its

the operation in three consecutive tax years immediately following

periods,



b) 50% of the entry price of the property,



1. which is the first owner of the taxpayer,



2. that is taken for the purposes of vocational training and



3. which is used for training in the range of 30% to 50% of the time

its operation in three consecutive tax years immediately following

periods,



(c) 110% of the entry price) of property to the original owner that his

the first owner, if the asset is



1. the subject of financial leasing and the remuneration of this financial leasing

the cost to reach, ensuring and maintaining revenue under this Act,



2. where, for the purposes of vocational training and



3. used for the training of more than 50 percent of its traffic in the

three consecutive tax periods immediately following and



d) 50% of the entry price of the property to the original owner that is his first

the owner, if the asset is



1. the subject of financial leasing and the remuneration of this financial leasing

the cost to reach, ensuring and maintaining revenue under this Act,



2. where, for the purposes of vocational training and



3. used for vocational training in a range of 30% to 50% of the time its

the operation in three consecutive tax years immediately following

periods.



(2) the deduction referred to in paragraph 1 may be deducted from the tax base in the period

acquisition of the assets referred to in paragraph 1 (b). a) and b) or abandonment of property

referred to in paragraph 1 (b). (c)), and (d)) the user to use.



(3) the Deduction referred to in paragraph 1 may not exceed an amount equal to the product of the

5 000 CZK and the number of hours of on-the-job training, professional experience and

training activities in the framework of part of an accredited degree program

high school carried out at the workplace of the taxpayer in the acquisition period

assets referred to in paragraph 1 (b). a) and b) or abandonment of property by

paragraph 1 (b). (c)), and (d)) the user to use.



(4) the property or equipment to be taken for the purposes of the deduction by

paragraph 1 means assets



and) as defined in the contract concluded between the taxpayer and the legal

the person carrying out the activity of secondary schools, colleges or

high school about the content and scope of practice, professional practice

or educational activities in the framework of part of an accredited degree

the high school program and the conditions for their venue as property

that will be used when



1. practical teaching,



2. professional experience or



3. training activities in the framework of part of an accredited degree program

high schools in the workplace of the taxpayer, and



(b)) which is an input price of the acquisition price or their own costs,



(c)) for whose acquisition or acquisition would not be part of the granted

the public support

.



(5) the property or equipment to be taken for the purposes of the deduction by

paragraph 1 is only



a) tangible assets included in depreciation Group 1, 2 or 3 in accordance with annex

No 1 to this Act, or



b) software that is intangible assets with an input price of higher than 60

000.



section 34 h



A deduction for costs incurred to support the pupil or student



A deduction for costs incurred to support the pupil or student within

vocational education is the product of the



200 CZK)



(b)) the number of hours made in the period of the taxpayer in the workplace within the



1. on-the-job training,



2. professional experience,



3. training activities in the framework of part of an accredited degree program

high school ".



664. In section 35a of the paragraph. 1 the words "registered under the Special

^ law 41) "are replaced by the words" registered "and after the word

"taxpayer" with the words "income tax".



665. In section 35a of the paragraph. 2 (a). (b)), the word "property" is replaced by

"immovable property".



666. In section 35a of the paragraph. 2 (a). (c)), the word "company" shall be replaced by

"trading company".



667. In section 35a of the paragraph. 6 for the first sentence of the following sentence "If the taxpayer submits a

additional tax returns on the basis of the decision on the authentic assessment

the way that the price agreed was created between connected persons

issued in connection with the application of an international treaty, be entitled to a discount

in the first sentence. ".



668. In § 35b para. 7, the first sentence is inserted after the sentence "If the taxpayer submits a

additional tax returns on the basis of the decision on the authentic assessment

the way that the price agreed was created between connected persons

issued in connection with the application of an international treaty, be entitled to a discount

in the first sentence. ".



669. in the section 35ba paragraph. 1 introductory part of the provisions, the word "amount"

repealed.



670. In paragraph 35ba paragraph. 1 (b). and at the beginning of the letter) and the words)

"the base discount of."



671. In paragraph 35ba paragraph. 1 (b). (b)) to the beginning of the letter b), the words

"discount for a spouse in the amount of".



672. In paragraph 35ba paragraph. 1 (b). (b)), the words ' in the home ' is replaced by

"in jointly managing the household".



673. In paragraph 35ba paragraph. 1 (b). (c)) at the beginning of subparagraph (c)), the words

"the basic discount on disability in the amount of".



674. In paragraph 35ba paragraph. 1 (b). (d)) at the beginning of subparagraph (d)), the words

"an enhanced discount on disability in the amount of".



675. In paragraph 35ba paragraph. 1 (b). (e)) at the beginning of subparagraph (e)), the words

"discount for ZTP/P when piece measures".



676. In paragraph 35ba paragraph. 1 (b). (f)) at the beginning of subparagraph (f)), the words

"student discount".



677. In section 35ba, the following paragraph 4 is added:



"(4) in the tax return to the joint income and expenditure in the community

the assets of the taxpayer can claim a tax credit for the period of duration

community assets, on which he was entitled and which has not been enforced. ".



678. In § 35 c of paragraph 1. 1, the words ' in the home ' is replaced by ' within the

running a household together ".



679. In § 35 c of paragraph 1. 1, the words "United States or" shall be deleted.



680. In § 35 c of paragraph 1. 1, the words "or § 35bb" are deleted.



681. In § 35 c of paragraph 1. 6, the word "adopted" is replaced by "osvojenec".



682. In § 35 c of paragraph 1. 6, the words "the child of the other spouse and grandson (granddaughter)"

replaced by the words "grandson and grandson of a child or spouse".



683. In § 35 c of paragraph 1. 7, after the word "outside" the words "together

farmers ".



684. In § 35 c of paragraph 1. 8, the words ' in the home ' is replaced by ' within the

running a household together ".



685. In § 35 c of paragraph 1. 8, after the words "If the husband (wife)"

the word "adequate".



686. In § 35 c of paragraph 1. 9, after the word "one", the words "together

farmers ".



687. In paragraph 35d paragraph. 4, the words ' and emoluments ' shall be deleted.



688. In paragraph 35d paragraph. 6, the words "and the employee discount" and the words "and

emoluments "are deleted.



689. In paragraph 35d paragraph. 7, the words "calculates the employee discount and

employee bonus. Reduced tax on tax rebate for tax payers

personal income tax then be reduced by the employee discount and up to "and the words

"employee discount" are deleted.



690. In paragraph 35d paragraph. 8, the words "employment bonus" are deleted.



691. In paragraph 35d paragraph. 9, the words "and the payments of the employment bonus"

shall be deleted.



692. In § 36 odst. 1 introductory part of the provisions, the words "resulting from the

resources on the territory of the Czech Republic "shall be deleted and the words" (§ 22 para. 2 and

3) "with the words" and with the exception of the provisions of paragraph 9 ".



693. In § 36 odst. 1 (b). and) point 1, the words "6 and 12" shall be replaced by

"6, 12 to 14".



694. In § 36 odst. 1 (b). (b) point 1), the words "of a company or

the team "are replaced by the word" Corporation ".




695. In § 36 odst. 1 (b). (b)), point 3, the words "under a special legal

prescription ^ 70) "are deleted.



696. In § 36 odst. 1 (b). (b)), point 3, the words "or"

replaced by the words "commercial companies or".



697. In § 36 odst. 1 (b). (b)) the final part of the provisions, the words "in accordance with

special legal regulation ^ 70) "are deleted.



698. In § 36 odst. 1 (b). (b)) the final part of the provisions, the words "profit

the company "shall be replaced by" profit trading companies ".



699. In § 36 odst. 1 (b). (d)), the words "hiring of financial lease

with the subsequent purchase of the lease "are replaced by the words" payment for financial

Leasing ".



700. In § 36 odst. 2 of the introductory part, the words ' the provisions resulting from the

resources on the territory of the Czech Republic "shall be deleted and the number" 1 "

the words "or 9".



701. In § 36 odst. 2 (a). and) the words "participation in joint-stock company and of

profit from participation certificate (hereinafter referred to as "dividend income"), "

replaced by the words "profit from participation in the business of the company or

in a mutual fund, where the proportion of them represented by securities, and of the

the income of the trust fund implementation; ".



702. In § 36 odst. 2 (a). e), the words "company or cooperative"

shall be replaced by the word "Corporation".



703. In § 36 odst. 2 (a). f), the words "company or cooperative"

shall be replaced by the word "Corporation".



704. In § 36 odst. 2 (a). I), the words "under a special legal

prescription ^ 70) "are deleted.



705. In § 36 odst. 2 (a). I), the words "or" be replaced by

the words "commercial companies or".



706. In § 36 odst. 2 (a). m), the words "of the interest on the funds

on deposit accounts, ' shall be deleted, the words "respect ^ 35 c)" shall be replaced by

"the relationship under the civil code" and the words "current accounts, which, according to

conditions of the Bank are not "shall be replaced by the words" the accounts that are not in accordance with

terms of who leads "account.



Footnote # 35 c is deleted.



707. In § 36 odst. 2 the letter r) reads as follows:



"r) income from a lump-sum compensation rights with refilled at

pursuant to an agreement between the injured party and the insurer, ".



708. In § 36 odst. 2 (a). t), the words "for the contribution to newspapers, magazines,

radio or television "are deleted.



709. In § 36 odst. 2 the final part of the provision, the words "dividend

revenue or "and the words" under special legislation ^ 70) "are deleted.



710. In § 36 odst. 2 the final part of the provision, the words "profit

the company "shall be replaced by" profit trading companies ".



711. In § 36 odst. 3 the words "dividend income" shall be replaced by

"income from profit from participation in the business of the company

or in a mutual fund, if the share is represented by in them a valuable

the paper ".



712. In § 36 odst. 3 the words "the term deposit account, the normal" be deleted and the word

"Bank" shall be replaced by the words "the one who leads," account.



713. In § 36 odst. 3 the words "dividend income" shall be replaced by

"income from profit from participation in the business of the company

or in a mutual fund, if the share is represented by in them a valuable

the paper, ", the word" dividend "shall be deleted and the word" stock "

replaced by the word "business".



714. In § 36 paragraph 4 is added:



"(4) for the revenues accruing from a share in the profits from the participation in the investment fund

the taxable amount for a tax deduction under the special charge of the tax rate

income decreased in proportion to the income subject to tax levied by

deduction in accordance with the specific tax rate or tax rate pursuant to § 21 para. 4

attributable to the tax base, which were settled in favour of the

income investment fund in the tax period to which the income

related. If the above revenue recorded for the benefit of the proceeds

including tax, the tax base for tax deduction under the special charge rates

the tax is reduced only by the amount of the reduced tax. Dilute an aliquot portion attributable

on this basis of assessment shall be in the same proportion as is

distributed profit specified to the payment of income to shareholders or owners

investment securities. Similarly, even with income from the share of the

liquidation of an investment fund or share settlement when

termination of participation shareholder in the company with limited liability or

limited partners in limited partnerships, which are investment fund. ".



715. In § 36 odst. 5, the word "company" shall be replaced by the words "commercial

the company ".



716. In § 36 odst. 7, the number "4", the words "or § 7 para. 6. "



717. In § 36 odst. 8, the words "6 or 12" shall be replaced by the words "6, 12 to 14".



718. In § 36 paragraph 9 is added:



"(9) the Special income tax rate is 19% for income tax payers

legal persons for interest income from the account for



and publicly beneficial taxpayer) that is not a municipality, region, or

the taxpayer referred to in paragraph § 18a. 5,



b) condominiums. ".



719. In § 37a paragraph 1. 3 the words "credit and loans" shall be replaced by

"the credit of financial instruments".



720. In § 37b, the words "registered office of a European company ^ 35f) or

European cooperative society ^ 35 g) "shall be replaced by ' the European

company or European cooperative society registered in the commercial

the register ".



721. in § 37 d shall be added to § 37e, which including the title reads as follows:



"§ 37e



The conversion of other taxpayers than the business corporations



(1) tax obligations, with respect to modifications of taxpayers who

There are business corporations, as well as the rights and obligations with them

related is governed by similar provisions, which govern the conversion of

business corporations.



(2) upon transformation taxpayer pursuant to paragraph 1 shall not apply the provisions of §

23A-23d. ".



722. In § 38 paragraph 1(a). 2 the words "the term deposit account, the normal" be deleted and the word

"Bank" shall be replaced by the words "the one who leads," account.



723. In § 38 paragraph 1(a). 3 the words "the term deposit account, the normal" be deleted and the word

"Bank" shall be replaced by the words "the one who leads," account.



724. In § 38 paragraph 1(a). 4, the words ' and emoluments ' shall be deleted.



725. In paragraph 38 (a) of paragraph 1. 10, the words "§ 17a (e). (c)) "shall be replaced by the words" § 21a

(a). (c)) ".



726. In paragraph 38d paragraph. 1 the term "loans" shall be replaced by "leases".



727. In paragraph 38d paragraph. 1 the term "undertaking" shall be replaced by the word "debt".



728. In paragraph 38d paragraph. 2 the words "dividend income resulting from participation

in the joint-stock company, with the exception of dividend income arising from

uncertificated shares, and shares in the profits referred to in § 36 "are replaced by

the words "of the revenues accruing from profit shares referred to in section 36, with the exception of

revenue resulting from book-entry securities "and the words

"the dividend income generated by the book-entry shares" shall be replaced by

the words "income from shares in profits resulting from book-entry securities

papers ".



729. In paragraph 38d paragraph. 2 the second sentence, the words "or membership meeting" shall be deleted.



730. In paragraph 38d paragraph. 2 the fourth sentence with the word "dividend" is deleted.



731. In paragraph 38d paragraph. 2 the words "investment company"

shall be replaced by ' obhospodařovatel ' and the words ' paid

dividend income "shall be replaced by the words" payment of the revenues accruing from the

profit made ".



732. In paragraph 38d paragraph. 3, the words "under this Act, or the Special

^ law 28b) "are deleted.



733. In paragraph 38d paragraph. 8, the words "and of the emoluments" are deleted.



734. In section 38e para. 1 introductory part of the provisions, the word "commitment"

replaced by the word "debt".



735. Under section 38e para. 1 the final part of the provision, the words "pursuant to § 38 h"

shall be replaced by "income from employment".



736. In section 38e para. 2 of the introductory part of the provisions, the word "commitment"

replaced by the word "debt".



737. in the section para. 38f 11, the words "special legislation. ^ 39a)"

replaced by the words "of the tax code."



Footnote No. 39a is hereby repealed.



738. Under section 38f, the following paragraph 13, which read as follows:



"(13) in the case of a non-revenue acquired as gifts, which were

the subject of the Treaty on the Elimination of double taxation in the field of inheritance tax and

the donation, the international double taxation for income tax purposes in the United

Republic eliminated in accordance with the method set out in this agreement. ".



739. In paragraph 38fa paragraph. 1 (b). and) point 1, the words "credit and loans"

replaced by the words "credit facility".



740. In paragraph 38fa paragraph. 1 (b). and) point 1, the words "current accounts and

deposit "are deleted.



741. In paragraph 38fa paragraph. 1 (b). and (2) the words) "loans and loans"

replaced by the words "credit facility".



742. In paragraph 38fa paragraph. 1 the final part of the provision, the word

"personality" is replaced by "personalities".



743. In section 38fa at the end of the final part of paragraph 1, the following sentence

"Paying agent is also the trustee."



744. In paragraph 38fa paragraph. 2, after the word "Union", the words "other than the Czech

of the Republic ".



745. In paragraph 38fa paragraph. 3 (b). (b)) (2) the word "personality" is replaced by

the word "personality".



746. In paragraph 38fa paragraph. 3 (b). (b)) (2) the words "trade name (company)"

shall be replaced by the word "first".




747. In paragraph 38fa paragraph. 4, the word "personality" is replaced by

"personality".



748. In paragraph 38fa paragraph. 6 (a). and), the word "surname" is deleted.



749. In paragraph 38fa paragraph. 6 (a). (b)), the word "surname" is deleted.



750. In § 38 g of paragraph 1. 2, the words "and the emoluments of", the words "or

the emoluments of "and the words" or with functional benefits ' shall be deleted.



751. In § 38 g of paragraph 1. 2 the words "gifts made" shall be replaced by

"not fulfilling the provided".



752. In § 38 g of paragraph 1. 3 the words "and emoluments ' shall be deleted.



753. In paragraph 38 g of paragraph 1. 4, the words ' and emoluments ' shall be deleted.



754. § 38ga, including the title reads as follows:



"§ 38ga



Tax return served by the person administering the estate



If the person who manages the estate tax claims concerning

tax obligations of the testator incurred from the date of his death until the day of

preceding the day of the trial of the inheritance, the



and nezdanitelnou part of the tax base),



(b)) item odčitatelnou from the tax base,



c) tax credit,



(d)) tax advantage. ".



755. In paragraph 38gb paragraph. 1 the words "and section 35bb" are deleted.



756. In the title of § 38 h, the words ' and emoluments ' shall be deleted.



757. In § 38 h of paragraph 1. 1, the words ' and emoluments ' and the words ', which

are managed as a tax according to the tax code "are deleted.



758. In § 38 h of paragraph 1. 4, the words ' and emoluments ' shall be deleted.



759. In paragraph 38 h of paragraph 1. 6, the last sentence shall be deleted.



760. In § 38 h of paragraph 1. 7, the words ' and emoluments ' shall be deleted.



761. In paragraph 38 h of paragraph 1. 10, the word "undertaking" shall be replaced by the word "debt".



762. In § 38 h of paragraph 1. 15, the words "and of the emoluments" and the words "or of the

emoluments "are deleted.



763. In the title of § 38ch, the words ' and emoluments ' shall be deleted.



764. In § 38ch para. 1, the words ' employed or the function "shall be replaced by

the words "activities, from which stems the income from dependent activities".



765. In § 38ch para. 4, the words ' employed or the function "shall be replaced by

the words "activity, from which it follows the income from employment".



766. In § 38ch para. 5, the words "and the employee discount at the same time

shall pay the employee the bonus ", the words" and the employment bonus "and the words

"and also of paid employment bonus" are deleted.



767. In the title of § 38i, the words ' and emoluments ' shall be deleted.



768. in the section para. 38i 2 the words "employment bonus or ' shall be deleted.



769. in the section para. 38i 4 of the introductory part, the words ' the provisions of the

an employment bonus or ' shall be deleted.



770. in the section para. 38i 4 (b). a), the words "on an employment offer or"

shall be deleted.



771. In paragraph para. 38i 4 (b). (b)), the words "on an employment offer or"

shall be deleted.



772. in the section para. 38i 5, the words "on an employment bonus or ' shall be deleted.



773. in the section para. 38i 6, the words "on an employment bonus or ' shall be deleted.



774. In the title of § 38j, the words ' and emoluments ' shall be deleted.



775. In § 38j para. 2 (a). and the words ' and) last name "shall be deleted and the word",

whether or not "shall be replaced by the word" i ".



776. In § 38j para. 2 (a). (d)), the word "surname" is deleted.



777. In § 38j para. 4, the words "or the emoluments" and the words "and of the

emoluments "are deleted.



778. In § 38j para. 6, the words "or the emoluments" are deleted.



779. In § 38j para. 10, the word "General" shall be replaced by "public" and

the words "emoluments" are deleted.



780. In the title of § 38, the words ' and emoluments ' shall be deleted.



781. In § 38 paragraph 1(a). 5 provisions of the introductory part, the words ' and to the

occupational benefits ' shall be deleted.



782. In § 38 paragraph 1(a). 5 (b). a), the words ' employed or the function "

replaced by the words "activity, from which it follows the income from employment".



783. In § 38 paragraph 1(a). 5 (b). (b)), the words ' employed or the function "

replaced by the words "activity, from which it follows the income from employment".



784. In § 38 paragraph 1(a). 5 (b). (b)), the words ' and emoluments ' shall be deleted.



785. In § 38 paragraph 1(a). 5 (b). (c)), the words ' in the home ' is replaced by

"in jointly managing the household".



786. In § 38 paragraph 1(a). 5 (b). (d)), the words "gift (gifts)" shall be replaced by

"free".



787. In § 38 paragraph 1(a). 5 (b). e), the words "the Bank or branch

a foreign bank or foreign bank "shall be replaced by the words" or

the Bank ".



788. In § 38 paragraph 1(a). 5 (b). e) point 3, the words "in his" shall be replaced by

"with the taxpayer in jointly managing".



789. In § 38 paragraph 1(a). 7, the words ' and emoluments ' shall be deleted.



790. In the title of § 38 l, the words ' and emoluments ' shall be deleted.



791. In § 38 l of paragraph 1. 1 (b). and), the word "donation" is replaced by

"not performing".



792. In § 38 l of paragraph 1. 1 (b). (b)), the words ", the foreign bank or its

the branch "shall be deleted.



793. In § 38 l of paragraph 1. 1 (b). e), the words "or flat" shall be replaced by "or

a drive that does not include the commercial space, ", the words" according to law

governing the ownership of flats "shall be deleted and the words" in the case of the apartment "

the words "or on a drive that does not include the commercial space,".



794. In paragraph 38 l of paragraph 1. 1 (b). (g)), the word "flat" is replaced by "unit,

that does not include commercial space "and the words" under the law governing

ownership of the flats "are deleted.



795. In § 38 l of paragraph 1. 1 (b). (h)), the words "Pension Fund, ' shall be deleted.



796. In § 38 l at the end of paragraph 1, the period is replaced by a comma and the following

the letter j) and k) are added:



"j) confirmation of the trade unions about the amount of the paid member

contribution in the last tax year,



k) confirmation paid remuneration for verifying the results of the test

further education under the law governing validation and recognition

the results of the further education; If this is a person with heavier health

disabilities, or by decision of a social security body,

that was recognized in the third degree, and in the case of a person with

disabilities, or by decision of the authority of the social

the security that the disability has been recognized in the first or in the second degree

or decision of the Board of the work the United States that has been recognized by the disabled

disadvantaged. ".



797. In § 38 l of paragraph 1. 3 (b). and), the word "osvojeného" shall be replaced by

"the adopted child or".



798. In § 38 l of paragraph 1. 3 (b). (d)), the word "in" is replaced by "in jointly

farmers ".



799. In § 38 l of paragraph 1. 3 (b). (e)), the word "in" is replaced by "in jointly

farmers ".



800. § 38 m including the title reads as follows:



"§ 38 m



Tax return for the income tax of legal persons for the tax period



(1) a taxpayer is required to file a tax return for the income tax

legal persons.



(2) if the tax year is less than 1 year, the tax return

within the time limit and under the conditions for submission of the tax return for the tax

period, which shall be at least 12 months. ".



801. in paragraph 38, the following new section up to 38ma § 38mc, including headings

shall be added:



"§ 38ma



Tax return for the income tax of legal persons for the period for which the

lodged tax return



(1) the taxpayer is obliged to return to the corporate income tax

people also submit for the period



and) preceding the merger effective date of the merger or transfer of assets to the partnership

or Division of a corporation, for which the tax has not yet been

Declaration is lodged, if not a decisive day on the first day of the calendar

of the year or of the marketing year,



(b) the date of registration) the above changes to the legal form of a limited partnership

to another the business Corporation and the change in legal form joint-stock company

or limited liability company or cooperative for public business

company or limited partnership, for the tax that has not been

Declaration is lodged,



(c) a change in the tax year) preceding the calendar year on the

marketing year or vice versa, or a previous change in the definition of the

marketing year, if it has not been over this period tax return

is lodged,



d) preceding the date the transfer of European company or

European cooperative society registered in the commercial register of the territory

The United States,



(e)), from the effective date of conversion to the date of registration of the conversion in the commercial

Register for company or corporation being divided or

in part, that is the legal successor of taxpayer income tax

legal persons, which is the tax a non-resident and who is not, at the date

the registration of the conversion in the commercial register has a fixed establishment within the territory of the United

Republic,



(f) the date of registration) preceding the conversion companies in the commercial

Register for the merging of the taxpayer receiving a partner that is

a company, if it is a transfer of the assets of a company

who is a natural person, and if not for this

period tax return filed.



(2) the return referred to in paragraph 1 shall be made no later than 3 months

from the end of the month in which falls



and in a business Corporation) the day of the decision of the supreme body of a business

Corporation on the merger, transfer of assets to the partnership or the Division of business

of the Corporation, if that day is a later date of the merger,


transfer of assets to the partnership or the Division, unless the effective date of the merger

or transfer of property to a shareholder or a division of a business corporation

the first day of the calendar year or the marketing year,



(b)) a day, which is the last day of the period for which the tax return

If it is not served in accordance with subparagraph (a)) was established as another day.



(3) the filing of a tax return for the period referred to in paragraph 2 (a). and) is not

obligation to file a tax return for the tax period, when the

does not write out the conversion of business corporations in the commercial register.



§ 38 MB



Exemptions from the obligation to submit a tax return to the tax on income of legal entities

people



The tax return is not required to submit a



and) beneficial taxpayer, if



1. only receipts that are not subject to tax, the revenue from the tax

exempt or income from which tax is levied by deduction according to the specific

tax rates, and



2. has no obligation to apply the procedure provided for in § 23 para. 3 (b). a) point 9,



b) owners of units, if the only income that are not

the subject of tax exempt income or income from which tax is

collected by deduction under special tax rates,



(c)), a public company,



(d)) of the company or be a business Corporation for the period from

effective date of conversion to the date of registration of the conversion in the commercial register,

unless otherwise specified.



§ 38mc



Exemption from the obligation



Charitable contributors and owners associations, which

None in the tax year the tax liability to income tax

legal persons are not obliged to disclose this fact to the authorities. ".



802. In paragraph 38na paragraph. 1 the words "the members or members of cooperatives"

replaced by the words "the members of the Corporation" and the words "companion or member of the

cooperatives "shall be replaced by the words" the Corporation ".



803. In paragraph 38na paragraph. 4, the words "company" shall be replaced by

"trading company", and the word "company" shall be replaced by the words

"trading company".



804. In paragraph 38na paragraph. 5, the words "company or cooperative, which"

replaced by the words "Corporation" and the words "company or cooperative

When "shall be replaced by the words" business corporation ".



805. In paragraph 38na paragraph. 6, the words "of the undertaking or its separate parts"

replaced by the words "business establishment".



806. In paragraph 38na paragraph. 6, the word "company" shall be replaced by the words "commercial

the company ".



807. In paragraph 38na paragraph. 6, the word "company" is replaced by "commercial

company ".



808. In paragraph 38na paragraph. 8, the words "under special legislation ^ 41 d)

or under this Act "shall be deleted.



Footnote No. 41 d is deleted.



809. In the heading of section 38nb, the words "credit and loans" shall be replaced by

"the credit of the financial instrument".



810. In paragraph 38nb paragraph. 1 the words "credit and loans" shall be replaced by

"the credit of the financial instrument".



811. In paragraph 38nb paragraph. 2 (a). a), the words "credit and loans" are replaced by

the words "credit facility".



812. In paragraph 38nb paragraph. 2 (a). (b)), the words "credit and loans" are replaced by

the words "credit facility".



813. In paragraph 38nb paragraph. 2 (a). (c)), the words "credit and loans" are replaced by

the words "credit facility".



814. In paragraph 38nb paragraph. 2 (a). (d)), the words "credit and loans" are replaced by

the words "credit facility".



815. In paragraph 38nb paragraph. 2 (a). e), the words "credit and loans" are replaced by

the words "credit facility".



816. In § 38nc para. 2 (a). a), the words ", the last name or the names of"

shall be deleted.



817. In § 38nc para. 2 (a). a), the words "place of business" is replaced by

the words "the headquarters of the entrepreneur."



818. In § 38nc para. 3 the words "higher level closest to the parent of these

tax administrators "shall be replaced by the closest parent closest to your manager

the tax of the tax administrators ".



819. In § 38r para. 1 the words "assessment ^ 39 c) for both" shall be replaced by

"the determination of the tax" and the word "assessment" shall be replaced by the words "the determination of the

the tax ".



820. In § 38r para. 2 the words "assessment ^ 39 c) for both" shall be replaced by

"the determination of the tax" and the word "assessment" shall be replaced by the words "the determination of the

the tax ".



821. In § 38r para. 2 the words "business or its separate parts"

replaced by the words "business establishment".



822. In § 38r para. 2 the words "company or Division" shall be replaced by

the words "corporate or Division of the business".



823. In § 38r para. 3 the words "measured tax ^ 39 c)" shall be replaced by

"the determination of the tax".



824. In § 38r para. 3 the words "hiring of financial lease with

subsequent purchase of the leased "are replaced by the words" payment for financial

Leasing ".



825. In paragraph 38, the words "pursuant to section 38d or 38 h" shall be replaced by "in taxes

withheld pursuant to the special tax rate tax being deducted by the payer or

tax the taxpayer on income from dependent activities ".



826. In § 38t, the following paragraph 3 is added:



"(3) the obligation of notification to the tax authorities of the Customs Administration

The United States, in the case of the donation of movable assets from abroad or to

abroad. ".



827. the following section is inserted after section 38t 38u, which reads as follows:



"§ 38u



(1) additional tax claims on tax liability is lower due to

appeal donation for the needy is served to the end of the month following the

the month in which the gift was issued back, or paid his usual

the price.



(2) the tax may be established by the end of the year following the year in which the

additional tax claim was submitted, regardless of whether the

the deadline for determining tax. ".



828. In § 39 para. 1 a) and (b)):



"and began to carry on business,) which is a source of income from a separate

activities, or



(b) income from the separate) activities. ".



829. In § 39a para. 4, the words "the taxpayer that is not based or

established for the purpose of a business is required to "be replaced by" in the public

beneficial taxpayer and condominiums are responsible "and

the word "begin" is replaced by the word "start".



830. In § 39a para. 5, the words "and the taxpayer that is not based or

established for the purpose of business is not required to "be replaced by", public

beneficial taxpayer and condominiums are not obligated to "and

the word "accepts" shall be replaced by the word "adopt".



831. In section 39p (a). (b)), point 2 is deleted.



The former item 3 becomes item 2.



832. In section 40 para. 3, the word "period" shall be replaced by the word "time".



833. the annex No. 1 to Act No. 586/1992 Coll., as follows:



"The annex No. 1 to Act No. 586/1992 Coll.



Classification of tangible assets into depreciation groups

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 1 |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CPA + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| (1-1) | 01.4 | Only: skotplemenný |

+------------+------------+--------------------------------------------------+

| (1-2) | 01.4 | Only: cattle breeding |

+------------+------------+--------------------------------------------------+

| (1-3) | 01.43.10 | Only: donkeys, mules and hinnies breeding and breeding |

+------------+------------+--------------------------------------------------+

| (1-4) | 01.45.11 | Only breeding and breeding: the sheep |

+------------+------------+--------------------------------------------------+

| (1-5) | 01.45.12 | Only: goats breeding and breeding |

+------------+------------+--------------------------------------------------+

| (1-6) | 01.46.10 | Only breeding: pigs |

+------------+------------+--------------------------------------------------+

| (1-7) | 01.46.10 | Only: pigs breeding |

+------------+------------+--------------------------------------------------+

| (1-8) | 01.47.13 | Only: a flock of goose breeding |

+------------+------------+--------------------------------------------------+

| (1-9) | 01.47.13 | Only: a flock of geese breeding |

+------------+------------+--------------------------------------------------+

| (1-10) | 22.29.25 | Plastic Office or school supplies |

+------------+------------+--------------------------------------------------+

| (1-11) | 23.19.23 | Laboratory glassware, glass for medical and |

| | | pharmaceutical purposes; a glass ampule |

+------------+------------+--------------------------------------------------+

| (1-12) | 23.44.11 | Ceramic wares for laboratory, chemical or |

| | | other technical uses, of porcelain or China |

+------------+------------+--------------------------------------------------+

| (1-13) | 23.91.11 | Millstones, grindstones, grinding wheels and |

| | | similar articles and parts thereof, without frames, from |

| | | natural stones, agglomerated natural |

| | | or artificial abrasives, or of ceramics |

+------------+------------+--------------------------------------------------+


| (1-14) | 25.73 | Tools if they are not listed in the other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (1-15) | 26.20 | Computer and peripheral equipment |

+------------+------------+--------------------------------------------------+

| (1-16) | 26.30.11 | Transmission apparatus that includes a receiving device |

| | | civil radio stations if they are not listed in the |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (1-17) | 26.30.12 | Transmission apparatus not containing admissions |

| | | devices if they are not included in another item |

| | | of this annex |

+------------+------------+--------------------------------------------------+

| (1-18) | 26.30.13 | Television cameras |

+------------+------------+--------------------------------------------------+

| (1-20) | 26.30.2 | Electrical devices for phones and |

| | | telegrafy; video phone Inc. Mobile |

| | | phones |

+------------+------------+--------------------------------------------------+

| (1-20) | 26.40.44 | Reception apparatus for radio-telephony or |

| | | radio-telegraphy n.e.c. |

+------------+------------+--------------------------------------------------+

| (1-21) | 26.51 | Measuring, checking, testing, navigation and other |

| | | apparatus and equipment if they are not listed in the |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (1-22) | 27.90.11 | Only: mixing audio and recording apparatus |

| | | combining sound (mixing consoles, etc.) |

+------------+------------+--------------------------------------------------+

| (1-23) | 28.23 | Office machines and equipment except computers |

| | | and peripheral equipment |

+------------+------------+--------------------------------------------------+

| (1-24) | 28.24 | Manual mechanized tools |

+------------+------------+--------------------------------------------------+

| (1-25) | 28.30.34 | Manure spreaders and fertilizer |

+------------+------------+--------------------------------------------------+

| (1-26) | 28.30.60 | Machines and apparatus for spraying, splattering |

| | | or liquid sprays and powders for |

| | | agriculture or horticulture |

+------------+------------+--------------------------------------------------+

| (1-27) | 28.30.70 | Self-loading or self-unloading trailers and |

| | | semi-trailers for agricultural purposes |

+------------+------------+--------------------------------------------------+

| (1-28) | 28.30.86 | Machinery and equipment for agriculture |

| | | Horticulture, forestry, poultry or |

| | | beekeeping equipment n.e.c. |

+------------+------------+--------------------------------------------------+

| (1-29) | 28.99.39 | Only: Balancing tires |

+------------+------------+--------------------------------------------------+

| (1-30) | 29.10.52 | Vehicles designed for riding on snow, on |

| | | Golf courses, etc., with the engine |

+------------+------------+--------------------------------------------------+

| (1-31) | 30.20.33 | Only: track mining |

+------------+------------+--------------------------------------------------+

| (1-32) | 30.92.10 | Bicycles and other cycles, not motorised |

+------------+------------+--------------------------------------------------+

| (1-33) | 32.50.21 | Only: respiratory equipment |

+------------+------------+--------------------------------------------------+

| (1-34) | 32.99.11 | Protective headgear and other protective |

| | | products |

+------------+------------+--------------------------------------------------+

| (1-35) | 32.99.53 | Instruments, apparatus and models, designed for |

| | | demonstration purposes |

+------------+------------+--------------------------------------------------+

| (1-36) | 32.99.55 | Artificial flowers, foliage and fruit |

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 2 |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CPA + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| | CZ-CC + + +) | |

+------------+------------+--------------------------------------------------+

| (2-1) | 01.43.10 | Horses and other equines, live, if not |

| | | named in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-2) | 13.92.2 | Other made-up textile articles |

+------------+------------+--------------------------------------------------+

| (2-3) | 13.93.1 | Carpets and rugs |

+------------+------------+--------------------------------------------------+

| (2-4) | 13.94.1 | Only: rope and netting |

+------------+------------+--------------------------------------------------+

| (2-5) | 13.96.16 | Textile products and articles for technical |

| | | purposes (including Wicks, sítkových covers gas |

| | | lamp, hose pipes, drive or |

| | | conveyor belts, canvases for sévání and |

| | | filter cloths) |

+------------+------------+--------------------------------------------------+

| (2-6) | 15.12.1 | Luggage, saddlery and similar products; other |

| | | products from leather |

+------------+------------+--------------------------------------------------+

| (2-7) | 16.23.20 | Prefabricated buildings of wood |

+------------+------------+--------------------------------------------------+

| (2-8) | 22.23.20 | Prefabricated buildings of plastics |

+------------+------------+--------------------------------------------------+

| (2-9) | 22.29 | Other plastic products if they are not listed |

| | | in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-10) | 25.11.23 | Only: the construction of scaffolding and formwork |

+------------+------------+--------------------------------------------------+

| (2-11) | 25.40.12 | Revolvers, pistols, non-military firearms |

| | | and similar devices |

+------------+------------+--------------------------------------------------+

| (2-12) | 25.71.1 | Spoons |

+------------+------------+--------------------------------------------------+

| (2-13) | 25.72.1 | Locks and hinges |

+------------+------------+--------------------------------------------------+

| (2-14) | 25.73.60 | Only: tools for mechanical forming |

+------------+------------+--------------------------------------------------+

| (2-15) | 25.91 | Steel drums and similar containers |

+------------+------------+--------------------------------------------------+

| (2-16) | 25.92 | Small metal packaging |

+------------+------------+--------------------------------------------------+

| (2-17) | 25.93.1 | Wire products, chains and springs |

+------------+------------+--------------------------------------------------+

| (2-18) | 26.20.17 | Monitors and projectors, especially for devices |

| | | automatic data processing machines |

+------------+------------+--------------------------------------------------+

| (2-19) | 26.30.1 | Only: Transmission apparatus for radio or |

| | | tv |

+------------+------------+--------------------------------------------------+

| (2-20) | 26.30.40 | Antennas and parabolic antennas of all kinds |

| | | their parts; parts of broadcasting equipment |

| | | radio or television and tv |

| | | kamer |

+------------+------------+--------------------------------------------------+

| (2-21) | 26.30.5 | Alarm device for protection against theft |

| | | or fire alarms and similar apparatus |

+------------+------------+--------------------------------------------------+

| (2-22) | 26.40 | Consumer electronics |

+------------+------------+--------------------------------------------------+

| (2-23) | 26.51.3 | Only: precision scales, drawing and drawing |

| | | tools and instruments for measuring length |

+------------+------------+--------------------------------------------------+

| (2-24) | 26.52 | Timing devices |

+------------+------------+--------------------------------------------------+


| (2-25) | 26.60.1 | Radiation, elektroléěebné and |

| | | apparatuses for electrotherapy |

+------------+------------+--------------------------------------------------+

| (2-26) | 26.70 | Optical and photographic instruments and equipment |

+------------+------------+--------------------------------------------------+

| (2-27) | 27.11.31 | Only: electric generator sets: |

| | | electric generating sets with reciprocating |

| | | compression-ignition internal combustion engines into |

| | | 2.5 MW of electrical power |

+------------+------------+--------------------------------------------------+

| (2-28) | 27.11.32 | Only: generating sets with spark-ignition and |

| | | internal combustion engines and other generator |

| | | sets to 2.5 MW of electrical power |

+------------+------------+--------------------------------------------------+

| (2-29) | 27.12.31 | Switchboards, distribution panels and other bases |

| | | equipped with electrical equipment to shut down |

| | | switching or protecting electrical circuits, |

| | | for a voltage of 1 000 V < = |

+------------+------------+--------------------------------------------------+

| (2-30) | 16.9 | Batteries and accumulators |

+------------+------------+--------------------------------------------------+

| (2-31) | 27.31.12 | Optical fibres and optical fibre bundles; |

| | | optical cables (other than those made of |

| | | each sheathed fibres) |

+------------+------------+--------------------------------------------------+

| (2-32) | 27.40 | Electric lighting equipment |

+------------+------------+--------------------------------------------------+

| (2-33) | 28.25.20 | Fans (in addition to the table, floor, |

| | | wall, window, ceiling or |

| | | roof) |

+------------+------------+--------------------------------------------------+

| (2-34) | 27.52 | Non-electric appliances for |

| | | Home |

+------------+------------+--------------------------------------------------+

| (2-35) | 27.90 | Other electrical devices if they are not |

| | | presented in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-36) | 28.11.11 | Outboard motors for marine propulsion |

+------------+------------+--------------------------------------------------+

| (2-37) | 28.12 | Only: hydraulic assemblies |

+------------+------------+--------------------------------------------------+

| (2-38) | 28.13.1 | Pumps for liquids; liquid elevators |

+------------+------------+--------------------------------------------------+

| (2-39) | 28.13.21 | Only: laboratory vacuum pumps |

+------------+------------+--------------------------------------------------+

| (2-40) | 28.21.1 | Only: laboratory furnaces and ovens |

+------------+------------+--------------------------------------------------+

| (2-41) | 28.22.14 | Only: cranes building (designed for |

| | | construction) |

+------------+------------+--------------------------------------------------+

| (2-42) | 28.22.15 | Fork lift trucks, other works trucks; small |

| | | tractors used on station stations |

+------------+------------+--------------------------------------------------+

| (2-43) | 28.24 | Manual mechanized tools |

+------------+------------+--------------------------------------------------+

| (2-44) | 28.25.11 | Only: laboratory instruments and equipment |

| | | evaporation and liquefaction of gases, autoclaves |

+------------+------------+--------------------------------------------------+

| (2-45) | 28.25.13 | Cooling and freezing equipment, heat pumps |

| | | (except household goods) |

+------------+------------+--------------------------------------------------+

| (2-46) | 28.29.11 | Only: laboratory, distillation and rectifying |

| | | Tools |

+------------+------------+--------------------------------------------------+

| (2-47) | 28.29.12 | Only: manufacturing and operating filtration |

| | | equipment for the treatment of water with a capacity of up to 2000 |

| | | population equivalent |

+------------+------------+--------------------------------------------------+

| (2-48) | 28.29.2 | Only: machinery and equipment for cleaning, filling, |

| | | sealing and packaging bottles or other containers; |

| | | fire extinguishers, spray guns, blowers |

| | | on steam or sand blasting machines |

+------------+------------+--------------------------------------------------+

| (2-49) | 28.29.3 | Industrial, domestic and other appliances, and |

| | | device for the determination of weight and measurement |

+------------+------------+--------------------------------------------------+

| (2-50) | 28.29.41 | Centrifuges n.e.c. |

+------------+------------+--------------------------------------------------+

| (2-51) | 28.29.42 | Calendering or other rolling machines (except |

| | | machines for metal or glass) |

+------------+------------+--------------------------------------------------+

| (2-52) | 28.29.43 | Vending machines |

+------------+------------+--------------------------------------------------+

| (2-53) | 28.29.50 | Dishwasher industrial character |

+------------+------------+--------------------------------------------------+

| (2-54) | 28.29.60 | Machinery and equipment for the processing of material |

| | | production processes in change |

| | | the temperature of the j. n. |

+------------+------------+--------------------------------------------------+

| (2-55) | 28.11 | Agricultural and forestry machinery if there are |

| | | listed in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-56) | 17.6. | Metal-working and other machine-tools |

+------------+------------+--------------------------------------------------+

| (2-57) | 18.0 | Other machines for special purposes if |

| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-58) | 28.96.10 | Machines for rubber processing, plastics or |

| | | manufacture of products from these materials n.e.c. |

+------------+------------+--------------------------------------------------+

| (2-59) | 28.99.1 | Machinery for printing, stitching and |

| | | bookbinding |

+------------+------------+--------------------------------------------------+

| (2-60) | 28.99.20 | Machines and apparatus used exclusively or |

| | | mainly in the production of semiconductor materials |

| | | or wafers, semiconductor devices, |

| | | electronic integrated circuits, or |

| | | flat panel displays |

+------------+------------+--------------------------------------------------+

| (2-61) | 28.99.31 | Drying machine for drying wood, pulp, |

| | | paper and paperboard; industrial drying machine (j). |

| | | n. |

+------------+------------+--------------------------------------------------+

| (2-62) | 28.99.32 | Roundabouts, swings, shooting galleries and other |

| | | fairground attractions |

+------------+------------+--------------------------------------------------+

| (2-63) | 29.10.2 | Passenger cars |

+------------+------------+--------------------------------------------------+

| (2-64) | 29.10.30 | Motor vehicles for the transport of 10 or more |

| | | osob |

+------------+------------+--------------------------------------------------+

| (2-65) | 29.10.4 | Motor vehicles freight |

+------------+------------+--------------------------------------------------+

| (2-66) | 29.10.5 | Motor vehicles for special purposes if |

| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-67) | 29.20.2 | Trailers and semi-trailers, containers |

+------------+------------+--------------------------------------------------+

| | 29.31.22 | Starter motors and dual Starter generators; |

| | | other generators and other equipment and |

| | | equipment |

+------------+------------+--------------------------------------------------+

| (2-68) | 29.31.22 | Starter motors and dual Starter generators; |

| | | other generators and other equipment and |

| | | equipment |

+------------+------------+--------------------------------------------------+

| (2-69) | 30.12 | Recreation and sports boats |


+------------+------------+--------------------------------------------------+

| (2-70) | 30.30 | Only: aircraft and spacecraft (balloons |

| | | airships, satellites) if they are not listed in the |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-71) | 30.91.1 | Motorcycles and sidecars |

+------------+------------+--------------------------------------------------+

| (2-72) | 30.92.20 | Carts for the disabled, in addition to parts and |

| | | Accessories |

+------------+------------+--------------------------------------------------+

| (2-73) | 30.99.10 | Other transport equipment n.e.c. |

+------------+------------+--------------------------------------------------+

| (2-74) | 19.3 | Furniture |

+------------+------------+--------------------------------------------------+

| (2-75) | 20.0 | Musical instruments |

+------------+------------+--------------------------------------------------+

| (2-76) | 20.1 | Sporting goods |

+------------+------------+--------------------------------------------------+

| (2-77) | 32.40.4 | Other games |

+------------+------------+--------------------------------------------------+

| (2-78) | 32.50 | Medical and dental instruments and supplies if |

| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-79 | 58.11.1 | Books in print |

+------------+------------+--------------------------------------------------+

| (2-80) | | Only: signalling and security technical |

| | | device structures classified in en-CC |

| | | section 2 |

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 3 |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CPA + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| | CZ-CC + + +) | |

+------------+------------+--------------------------------------------------+

| (3-1) | 127113 | Greenhouses (greenhouse film) for growing plants |

+------------+------------+--------------------------------------------------+

| (3-2) | 242061 | Design of hop gardens |

+------------+------------+--------------------------------------------------+

| (3-3) | 23.61.20 | Prefabricated buildings of concrete |

+------------+------------+--------------------------------------------------+

| (3-4) | 230341 | Only: Tower stacks of chemical enterprises |

| | | If not included in another item of this |

| | | Annex |

+------------+------------+--------------------------------------------------+

| (3-5) | 25.11.10 | Metal prefabricated buildings |

+------------+------------+--------------------------------------------------+

| (3-6) | 25.11.21 | Bridges and their parts, of iron or steel |

+------------+------------+--------------------------------------------------+

| (3-7) | 25.11.22 | Towers and lattice masts of iron or |

| | | oceli |

+------------+------------+--------------------------------------------------+

| (3-8) | 25.11.23 | Just: other steel or aluminum |

| | | the structure if they are not listed in the other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (3-9) | 25.21.12 | Central heating boilers, capable of supplying |

| | | hot water and low pressure steam |

+------------+------------+--------------------------------------------------+

| (3-10) | 25.29.1 | Other metal tanks, reservoirs and |

| | | vessels |

+------------+------------+--------------------------------------------------+

| (3-11) | 25.30 | Only: steam boilers, nuclear reactors and auxiliary |

| | | equipment for boilers |

+------------+------------+--------------------------------------------------+

| (3-12) | 25.71.15 | Saber, loggerheads, bayonets, lances and similar arms and |

| | | stabbing weapons |

+------------+------------+--------------------------------------------------+

| (3-13) | 25.99.21 | Armoured or reinforced safes, safes, |

| | | cabinets and doors and safes for |

| | | Chamber, in the Treasury vaults or |

| | | safety Cabinet or cartridges and similar |

| | | products, of base metal |

+------------+------------+--------------------------------------------------+

| (3-14) | 25.99.22 | Paper trays, coasters, pens support |

| | | needs, stands on the stamps and similar |

| | | equipment for offices or desks, of the |

| | | base metal, other than Office furniture |

+------------+------------+--------------------------------------------------+

| (3-15) | 25.99.24 | Statuettes and other ornaments, picture frames and frames |

| | | to your photos or paintings, mirrors, from |

| | | base metals |

+------------+------------+--------------------------------------------------+

| (3-16) | 25.99.29 | Other articles of base metal n.e.c. |

+------------+------------+--------------------------------------------------+

| (3-17) | 27.11 | Electric motors, generators and |

| | | transformers if they are not listed in the other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (3-18) | 27.12. | Electricity distribution and control apparatus |

| | | In addition to the switchboards and distribution panels for |

| | | voltage of 1000 V and lower if they are not listed in the |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (3-19) | 27.90.5 | Electrical capacitors |

+------------+------------+--------------------------------------------------+

| (3-20) | 28.11.12 | Spark-ignition internal combustion engines for the propulsion of ships; |

| | | other engines |

+------------+------------+--------------------------------------------------+

| (3-21) | 28.11.13 | Compression-ignition internal combustion piston engines |

+------------+------------+--------------------------------------------------+

| (3-22) | 28.11.2 | Turbine |

+------------+------------+--------------------------------------------------+

| (3-23) | 28.12.1 | Hydraulic and pneumatic equipment parts |

+------------+------------+--------------------------------------------------+

| (3-24) | 28.13.2 | Air or vacuum pumps; compressors |

| | | air or other gas |

+------------+------------+--------------------------------------------------+

| (3-25) | 28.21.1 | Furnaces and furnace burners |

+------------+------------+--------------------------------------------------+

| (3-26) | 28.22.11 | Pulley tackle and hoists n.e.c. |

+------------+------------+--------------------------------------------------+

| (3-27) | 28.22.12 | Winches on the movement and transport of baskets |

| | | winches specially designed for in mine shafts; winches specially |

| | | prepared to work under the ground; other |

| | | winches; winches |

+------------+------------+--------------------------------------------------+

| (3-28) | 28.22.13 | Jacks; lifting device lifting |

| | | vehicles |

+------------+------------+--------------------------------------------------+

| (3-29) | 28.22.14 | Derricks; cranes; Mobile |

| | | lifting frames, lifting trucks, obkročné |

| | | low-lift trucks and gantry crane |

| | | trucks if they are not included in another item |

| | | of this annex |

+------------+------------+--------------------------------------------------+

| (3-30) | 28.22.16 | Lifts and skip hoists, escalators and to |

| | | moving walkways |

+------------+------------+--------------------------------------------------+

| (3-31) | 28.22.17 | Pneumatic and other elevators and conveyors for |

| | | the smooth movement of goods and material |

+------------+------------+--------------------------------------------------+

| (3-32) | 28.22.18 | Other lifting, handling, loading or |

| | | unloading equipment |

+------------+------------+--------------------------------------------------+

| (3-33) | 28.25.11 | Heat exchangers, appliance and equipment |

| | | liquefying air or other gases if |


| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| (3-34) | 28.25.12 | Air conditioners |

+------------+------------+--------------------------------------------------+

| (3-35) | 28.25.14 | Machinery and equipment for filtering and cleaning |

| | | gases n.e.c. |

+------------+------------+--------------------------------------------------+

| (3-36) | 28.25.20 | Fans (in addition to the table, floor, |

| | | wall, window, ceiling or |

| | | roof) |

+------------+------------+--------------------------------------------------+

| (3-37) | 28.29.1 | Gas generators, distilling and filter |

| | | the appliance if they are not included in another item |

| | | of this annex |

+------------+------------+--------------------------------------------------+

| (3-38) | 28.91.11 | Converters, ladles, ingot moulds for ingots and |

| | | casting stroie; rolling mill |

+------------+------------+--------------------------------------------------+

| (3-39) | 28.92.2 | Just a bucket wheel excavators and spreaders: |

+------------+------------+--------------------------------------------------+

| (3-40) | 28.95.11 | Machines and apparatus for the production of paper and cardboard |

+------------+------------+--------------------------------------------------+

| (3-41) | 30.11 | Ships and vessels |

+------------+------------+--------------------------------------------------+

| (3-42) | 30.20 | Railway locomotives and rolling stock if |

| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| (3-43) | 30.30 | Only: helicopters in CZ-CPA 30.30.31 |

| | | aeroplanes and other aircraft of its own weight |

| | | greater than 15 000 kg in CZ-CPA 30.30.34 |

| | | spacecraft (including satellites) and their |

| | | launchers in CZ-CPA 30.30.40 |

+------------+------------+--------------------------------------------------+

| (3-44) | | Perennial crops with the times |

| | | fertility of more than three years |

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 4 + + + + +) |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CC + + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| (4-1) | 1 | Only: buildings |

| | | -made of wood and plastics, if they are not listed in the |

| | | another item of this annex |

| | | -the mines if they are not bound |

| | | on the life of mine |

+------------+------------+--------------------------------------------------+

| (4-2) | 1.2 | Only: fencing |

+------------+------------+--------------------------------------------------+

| (4-3) | 1.2 | Only: the exterior lighting of buildings and structures |

+------------+------------+--------------------------------------------------+

| (4-4) | 125112 | Building production for energy |

+------------+------------+--------------------------------------------------+

| (4-5) | 125222 | Separate silos |

+------------+------------+--------------------------------------------------+

| (4-6) | 127122 | Silos for postharvest treatment and storage |

| | | obilí |

+------------+------------+--------------------------------------------------+

| (4-7) | 212121 | Upper railway tracks long-distance-lines |

+------------+------------+--------------------------------------------------+

| (4-8) | 212122 | Upper railway tracks long-distance-station |

+------------+------------+--------------------------------------------------+

| (4-9) | 212123 | Upper railway tracks long-distance-switches |

+------------+------------+--------------------------------------------------+

| (4-10) | 212124 | Upper railway tracks long-distance-siding |

+------------+------------+--------------------------------------------------+

| (4-11) | 212221 | Upper railway rolling-metro, tram |

| | | dráhy |

+------------+------------+--------------------------------------------------+

| (4-12) | 212229 | Upper railway track elsewhere unlisted |

+------------+------------+--------------------------------------------------+

| (4-13) | 221 | Remote management, telecommunication and pipe |

| | | Electric, if not covered in the other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (4-14) | 222 | The leadership of the local pipe, electrical and |

| | | telecommunications if not covered by other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (4-15) | 230 | Only: the towers, masts, Tower trays in CZ-CC |

| | | 230141, 230341, 230441 if they are not listed in the |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (4-16) | 2302 | The construction of power plants (energy production work) |

| | | If they are not included in another item of this |

| | | Annex |

+------------+------------+--------------------------------------------------+

| (4-17) | 230351 | Industrial smokestacks of chemical enterprises |

+------------+------------+--------------------------------------------------+

| (4-18) | 230451 | Industrial chimneys for other industry |

+------------+------------+--------------------------------------------------+

| (4-19) | 241131 | Only: swimming pools (pools) of wood and exposed |

| | | plastics |

+------------+------------+--------------------------------------------------+

| (4-20) | 242052 | Only: separate from the barricades of wood and plastics |

+------------+------------+--------------------------------------------------+

| (4-21) | 242062 | Construction of the vineyards |

+------------+------------+--------------------------------------------------+

| (4-22) | _ | Only: the unit under the civil code in |

| | | buildings made of wood and plastics |

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 5 + + + + + + + +) + + +) |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CC + + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| (5-1) | 1 | The building, if not included in another item |

| | | of this annex |

+------------+------------+--------------------------------------------------+

| (5-2) | 211 | Highway, road, local and special purpose communications |

| | | If not included in another item of this |

| | | Annex |

+------------+------------+--------------------------------------------------+

| (5-3) | 212111 | The bottom of the railways railway long distance |

+------------+------------+--------------------------------------------------+

| (5-4) | 212211 | The bottom of the railway rolling stock of urban and other |

+------------+------------+--------------------------------------------------+

| (5-5) | 2130 | Area airports if they are not listed in the other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (5-6) | 2141 | Bridges and suspended if they are not listed in the highway |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (5-7) | 2142 | Tunnels, underpasses and pedestrian subways, if not |

| | | listed in another item of this annex |

+------------+------------+--------------------------------------------------+

| (5-8) | 2151 | Ports and shipping channels if there are |

| | | presented in another item of this annex |

+------------+------------+--------------------------------------------------+

| (5-9) | 2152 | In particular, the degree of water: dams, dykes, the bottom |

| | | the construction of hydroelectric power plants |

+------------+------------+--------------------------------------------------+

| (5-10) | 2153 | Aqueducts, water works for air and |

| | | drainage |

+------------+------------+--------------------------------------------------+

| (5-11) | 221141 | Deck lift stations on |

| | | long-haul power lines |

+------------+------------+--------------------------------------------------+


| (5-12) | 221232 | Tanks, reservoirs, wastewater treatment plants |

| | | -land (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-13) | 221241 | Related pump stations, water treatment plants, |

| | | construction of water management (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-14) | 221279 | Underground construction water economy elsewhere |

| | | not specified |

+------------+------------+--------------------------------------------------+

| (5-15) | 222232 | Ground water tanks |

+------------+------------+--------------------------------------------------+

| (5-16) | 222251 | Pumping wells (drilled wells) |

+------------+------------+--------------------------------------------------+

| (5-17) | 222252 | Wells not elsewhere specified and abstraction of water |

+------------+------------+--------------------------------------------------+

| (5-18) | 222253 | Fountains, hydrants, fountains |

+------------+------------+--------------------------------------------------+

| (5-19) | 222332 | Tanks, sink |

+------------+------------+--------------------------------------------------+

| (5-20) | 222321 | The construction of local water treatment plants and sewage treatment plants |

| | | water (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-21) | 222479 | Underground construction for energy |

+------------+------------+--------------------------------------------------+

| (5-22) | 230131 | Editing objects, raw materials |

+------------+------------+--------------------------------------------------+

| (5-23) | 230132 | Objects, production of building materials |

+------------+------------+--------------------------------------------------+

| (5-24) | 230121 | Track rope land for mining trackless |

| | | raw material and transport costs |

+------------+------------+--------------------------------------------------+

| (5-25) | 230151 | Various construction land production for mining (except |

| | | budov) |

+------------+------------+--------------------------------------------------+

| (5-26) | 230171 | The basics of technological production equipment |

+------------+------------+--------------------------------------------------+

| (5-27) | 230279 | Underground construction electricity |

+------------+------------+--------------------------------------------------+

| (5-28) | 230311 | Construction for the production and treatment of chemical raw materials |

| | | (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-29) | 230318 | Building land for additional chemical production |

| | | (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-30) | 230349 | Production chemical companies elsewhere |

| | | not specified (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-31) | 230411 | Construction of metallurgical and heavy industry (except |

| | | budov) |

+------------+------------+--------------------------------------------------+

| (5-32) | 230418 | The construction of additional ground for metallurgical and heavy |

| | | industry |

+------------+------------+--------------------------------------------------+

| (5-33) | 230449 | Production for other industry elsewhere |

| | | not specified (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-34) | 230479 | Underground constructions for other industry |

+------------+------------+--------------------------------------------------+

| (5-35) | 230471 | The basics of technological production equipment |

| | | for other industry |

+------------+------------+--------------------------------------------------+

| (5-36) | 241 | Constructions for sport and recreation if there are |

| | | listed in another item of this annex |

+------------+------------+--------------------------------------------------+

| (5-37) | 2420 | Other engineering works if they are not listed |

| | | in another item of this annex |

+------------+------------+--------------------------------------------------+

| (5-38) | 230379 | Underground construction of chemical enterprises |

+------------+------------+--------------------------------------------------+

| (5-39) | _ | Units under the civil code, if the |

| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 6 + + + + + + +) + + + + + +) + + + + +) |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CC + + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| (6-1) | 121111 | The building of hotels and similar accommodation |

| | | equipment |

+------------+------------+--------------------------------------------------+

| (6-2) | 122 | Administrative building |

+------------+------------+--------------------------------------------------+

| (6-3) | 123011 | Building a home business, if you have a total ||

| | | a sales area greater than 2 000 m2 |

+------------+------------+--------------------------------------------------+

| (6-4) | 123079 | Underground shopping centres |

+------------+------------+--------------------------------------------------+

| (6-5) | 1261 | Building for social and cultural purposes |

+------------+------------+--------------------------------------------------+

| (6-6) | 1262 | Museums and libraries |

+------------+------------+--------------------------------------------------+

| (6-7) | 1272 | Buildings for worship and religious activities |

+------------+------------+--------------------------------------------------+

| (6-8) | 1273 | Historical or cultural monuments |

+------------+------------+--------------------------------------------------+



Explanatory notes:



+) Item = depreciation group code (1 to 6) and a serial number.



+ +) CZ-CPA = code "product classification CZ-CPA" introduced by the Czech

Statistical Office of the Czech Statistical Office (communication of 31 March 2005.

July 2008 on the introduction of a product classification CZ-CPA) for a particular

display the definition of item charges depreciation group. If it is below

The "name" given the brevity of the wording defined otherwise, is crucial

provided for in item CZ-CPA.



+ + +) En-CC = Classification of types of construction-CC, introduced by the Czech

the Statistical Office with effect from 1 January. January 1, 2004.



+ + + +) Name = a brief designation of the property specified for the purposes of the substantive

property (e.g. the deletion of the words "parts", "installation", "repair and maintenance") with the

flax using the wording of the classification CZ-CPA and CZ-CC item name

Annex No 1 can identify even narrower set of property against a text

marking code classification of products, for example, the definition of the scope of the assets

in the name of the item listing at the word "Only".



+ + + + +) Is an integral part of the home, buildings and structures (construction works) are

equipment and items that, in terms of building permits

the function and the purpose for which it is intended. Such equipment and items must

be construction work tightly linked and cannot be removed without

There has been a deterioration of the function and purpose of the building, and are usually

part of the overall delivery of the construction works.



+ + + + + +) And the outer Fence lighting network buildings and structures are

depreciated separately in depreciation Group 4.



+ + + + + + +) Does not apply to buildings and constructions of wood and plastics referred to in

depreciation Group 4.



834. in annex 2, point 1, introductory part the provisions, the word "commitments"

replaced by the word "debts".



835. In annex 2, point 1 (b). and), the word "commitments" shall be replaced by

"debts".



836. In annex 2, point 3, the words "the rent when leasing

subsequent purchase of the leased "are replaced by the words" payment for financial

Leasing ".



837. In annex 2, the following paragraph 4 is added:



"4. Similarly when transitioning from bookkeeping to record

revenue and expenditure on the part of taxpayers with incomes from tenancy pursuant to § 9. ".



838. In Appendix 3, point 2, the word "commitments" shall be replaced by "debt".



839. in annex No. 3 after paragraph 2 the following point 3 is added:



"3. Similarly when transitioning from the records of revenue and expenditure of the

accounting on the part of taxpayers with incomes from tenancy pursuant to § 9. ".



840. in annex No. 3 in the final part of the provision, the word "commitment"

replaced by the word "debt".



841. The footnote # 1 d, 4, 4 d, 13a, 13 c, 18b, 18 c, 18 d, 18e,

18F, 27, 28, 34a, 35d, 64a, 74, 75, 76, 77, 97, 100, 115, 118, 119 and

123 shall be repealed.



842. The footnote # 1, 2b, 5a, 6f, 9b, 9 c, 9 e, 10, 11, 15a, 17b,


19 c, 19 d, 20 c, 22, 22, 23a, 23d, 23e, 24, 26f, 26 g, 26, 28b, 28e, 29,

29 c, 30, 30b, 31b, 31a, 31 d, 31e, 32, 34, 34 c, 34 d, 35b, 35e, 36a, 37,

38A, 39 c, 39d, 39e, 39i, 41, 52, 53, 55, 58, 59, 60, 61, 62, 70, 71,

72, 83, 84, 89, 94 and 125a are deleted, including links to notes

below the line.



843. In footnote No. 137, the words ' Council Directive 90/435/EEC of

on 23 December 2005. July 1990 on the common system of taxation of parent companies and

subsidiaries of different Member States, as amended by Council directive

2003/123/EC and Council Directive 2006/98/EC ' is replaced by ' Council directive

2011/96/EC of 30 March 2004. November 2011 on the common system of taxation

of parent companies and subsidiaries of different Member States ".



Article. (II)



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. 586/1992 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. 586/1992 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. Free of charge revenue from the acquisition of ownership on the basis of the conversion

referred to in paragraph 3 of the law governing transfers of ownership

the rights to the units of some housing cooperatives and with him according to the law

governing the ownership of United having transfers and transitions

shall be exempt from tax on the income of natural persons.



4. the provisions of section 4, paragraph 4. 1 (b). r) section 4 of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of the legal measures

Senate, shall not apply in the case of an increase in the share of the business corporation, to

which occurred before the date of entry into force of the legal measures

The Senate.



5. The exemption of income from the sale of securities acquired before the date of

effective date of this statutory measure the Senate will proceed in accordance with §

4 (4). 1 (b). w) Act No. 586/1992 Coll., in the version in force before the date of

entry into force of this legal measure in the Senate.



6. Exemption under section 4 (4). 1 (b). per) shall apply as amended by law No.

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

the legal measures of the Chamber, if the right to convert the drive to the

ownership arose before the date of entry into force of the Act on the transfer of

units of some housing cooperatives on the basis of timely filed challenges

transferring the housing cooperative, which was founded before 1 May 2004. January

1992, or the housing cooperative, which is the legal successor of this

cooperatives under the law governing ownership of apartments or from a decision of the

the transferring of the cooperative, in cases where this has not been a challenge in a timely manner.



7. for exemption of income from supplement to call for shares acquired before the

the effective date of this statutory measure the Senate proceed

pursuant to section 4, paragraph 4. 1 (b). zh) Act No. 586/1992 Coll., as amended effective

before the date of entry into force of this legal measure in the Senate.



8. for the tax period, the years 2013 to 2015 shall not apply the provisions of § 4

paragraph. 3 of Act No. 586/1992 Coll., as amended.



9. Article 10, paragraph 1. 5 and § 24 para. 2 (a). ch) and u) Law No.

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

the legal measures of the Chamber, for the real estate transfer tax also apply

for the tax period commenced after the effective date of this legal

the measures in the Senate.



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

effective before the date of entry into force of the legal measures of the Chamber,

for the real estate tax on the taxable period prior to the date of acquisition

the effectiveness of legal measures apply to the Senate for tax

period commenced after the date of entry into force of the legal measures

The Senate.



11. Expenditure on the reach, ensuring and maintaining income pursuant to section 24 of the Act

No. 586/1992 Coll., in the version in force from the date of entry into force of this

the legal measures of the Senate, there is no inheritance tax and gift tax to be paid by

the taxpayer from the date of entry into force of this legal measure in the Senate.



12. expenditure in the form of inheritance tax, gift tax and tax similar to those

taxes prior to the effective date of this statutory measure the Senate is

It's the Act No. 586/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



13. for receivables acquired free of charge, which was prior to the date of acquisition

the effectiveness of this legal measure the Senate is subject to tax donation,

in its referral process according to § 24 para. 2 (a). with) Law No.

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

legal measures in the Senate.



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

effective from the date of entry into force of this legal action, the Senate

It's the first time for claims arising after the date of entry into force of this

legal measures in the Senate. For claims arising before the date of the acquisition of

the effectiveness of legal measures the Senate shall apply the provisions of § 24

paragraph. 2 (a). s) Act No. 586/1992 Coll., in the version in force before the date of

entry into force of this legal measure in the Senate.



15. in the case of property acquired by inheriting before effective date of this

legal measures the Senate proceed pursuant to Act No. 586/1992 Coll., on

the version in force before the date of entry into force of the legal measures

The Senate.



16. in the case of tangible assets, whose acquisition was subject to tax return

the donation and was at the time of acquisition are exempted from gift tax applies

Act No. 586/1992 Coll., on income tax, in the version in force before the date of

entry into force of this legal measure in the Senate. Similarly

for tangible assets acquired after the effective date of this

the legal measures of the Chamber, and that in the event that the assets of the depositor

before inserting it acquired free of charge and without remuneration, this acquisition was in

time of the acquisition from the gift tax exemption.



17. The tangible property registered for a mutual fund before the date of the acquisition of

the effectiveness of legal measures the Senate with effect from the effective date of

This legal measure the Senate looks like it was before that date from the

the time of registration of the company without interruption and depreciation have been

set a maximum amount of.



18. paragraph 34 g of paragraph 1. 1 (b). a) and b) of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of the legal measures

Senate, shall not apply to property acquired before the date of entry into force of

This legal measure in the Senate.



19. paragraph 34 g of paragraph 1. 1 (b). (c)), and (d)) of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of the legal measures

Senate, shall not apply to property that is the subject of the agreement on the financial

leasing, concluded before the date of application of this legal

the measures in the Senate.



20. paragraph 38 MB (a). b) of Act No. 586/1992 Coll., on income-tax

revenue, in the version in force from the date of entry into force of this legal

the Senate measure, does not apply to condominiums,

If you fail to comply with a condition for the reduction of the tax base under the provisions of section 20

paragraph. 7 of Act No. 586/1992 Coll., on income tax, in the version prior to the date

entry into force of this legal measure in the Senate.



21. For the tax liability for inheritance tax, gift tax, and taxes on

the transfer of real estate, as well as the rights and obligations relating thereto,

incurred before the date of entry into force of the legal measures of the Chamber,

applies Act No. 357/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



PART TWO



Amendment of the Act on reserves for the findings of the corporate tax base



Article. (III)



Act No. 593/1992 Coll., on reserves for the findings of the corporate tax base,

as amended by Act No 157/1993 Coll., Act No. 323/1993 Coll., Act No.

244/1994 Coll., Act No. 132/1995 Coll., Act No. 209/1997 Coll., Act No.

333/1998 Coll., Act No. 363/1999 Coll., Act No. 492/2000 Coll., Act No.

126/2002 Coll., Act No. 260/2002 Coll., Act No. 176/2003 Coll., Act No.

441/2003 Coll., Act No. 669/2004 Coll., Act No. 377/2005 Coll., Act No.

545/2005 Coll., Act No. 223/2006 Coll., Act No. 261/2007 Coll., Act No.

296/2007 Coll., Act No. 126/2008 Coll., Act No. 2/2009 Coll., Act No.

216/2009 Coll., Act No. 278/2009 Coll., Act No. 346/2010 Coll. and act

No 458/2010 Coll., shall be amended as follows:



1. In article 2 (2). 2 the term "loans" shall be replaced by "leases".



2. In article 2 (2). 2, the word "company" shall be replaced by the words "commercial

Corporation ".




3. In article 2 (2). 4, the word "commitments" shall be replaced by the word "debts" and the words "and

accounts payable "shall be deleted.



4. In article 2 (2). 5, the word "Act" shall be replaced by the word "Act".



5. In article 2 (2). 5, the word "liabilities" is replaced by the word "debt".



6. In section 3, paragraph 3. 1, the words "as defined in the law on income tax, ^ 1 c)"

replaced by the words "corporate income tax".



7. in section 3, paragraph 3. 1 the words "companies or cooperatives" shall be replaced by

"the Corporation".



8. In section 4, paragraph 4. 1 the words "lease company or part of an undertaking forming

a separate organizational unit, under a special law ^ 21) (hereinafter referred to as

"the rent enterprise") "shall be replaced by" farming business establishment ", the words

"the hiring of a business if the activity or the rent enterprise" shall be replaced by

the words "without prejudice to the business establishment, if the activity or the leasing

the business establishment "and the words" of the rental contract in case of lease company,

^ 21) "shall be replaced by the words" the contract of tenancy in case of leasing of commercial

race ".



9. in section 4, paragraph 4. 1, the word "company" shall be replaced by the words "commercial

the Corporation ", the words" acquiring company "shall be replaced by

"successor Corporation", the word "company" shall be replaced by the

the words "business corporations", the words "the company being divided"

replaced by the words "allocated by the business corporation", the words "acquiring

the company "shall be replaced by" acquiring Corporation ".



10. in § 5 para. 2 at the end of the text of subparagraph (a)) the following words "or

insured ".



11. in § 5 para. 3 the words "commercial code ^ 21)" shall be replaced by

"civil code".



12. in § 5 para. 4, the word "commitments" shall be replaced by "debt".



13. in § 5 para. 6 (a). (b)), the word "period" shall be replaced by the word "time".



14. in section 5a paragraph 2. 1 (b). (c)), the words "agreement on the replacement of the existing

a commitment by a new one ^ 6 c) and the settlement agreement. ^ 6 d) "shall be replaced by

"novation or a settlement".



15. in section 5a paragraph 2. 3 (b). (d)), the words "agreement on the replacement of the existing

by a new commitment and agreement on a settlement, ^ 6 d) "shall be replaced by

"novation or a settlement,".



16. in section 5a paragraph 2. 5 (b). (b)), the word "period" shall be replaced by the word "time".



17. in paragraph 7 (2). 1, letter a) is added:



") 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)), ".



18. In article 7 (2). 1 (b). (b)), the words "the lessee of tangible assets on the

the basis of a contract for the hire of an undertaking "shall be replaced by the words" farmers of tangible

assets on the basis of the contract of tenancy of the business establishment ".



19. in § 8 para. 1 the word "commitments" shall be replaced by "debt".



20. in paragraph to section 8a. 1 the term "time limits" shall be replaced by the word "time".



21. in section 8a of the paragraph. 3 (b). and) the words "by the shareholders, the shareholders, the members of the

cooperatives "shall be replaced by the words" the members of the Corporation ".



22. in paragraph 8 (b). (c)), the word "period" shall be replaced by the word "time".



23. The footnote No. 13a, 13f, 13 h and 16 are deleted.



24. The footnote No. 1 c, 3, 3a, 6 c, 6 d, 6e, 13 g, 20, 21, 24 and 27

are deleted, including references to footnotes.



Article. (IV)



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.



PART THREE



Amendment to the law on real estate tax



Article. In



Act No. 337/1992 Coll., on real estate tax, as amended by Act No.

315/1993 Coll., Act No. 249/1994 Coll., Act No. 247/1995 Coll., Act No.

65/2000 Coll., Act No. 492/2000 Coll., Act No. 239/2001 Coll., Act No.

483/2001 Coll., Act No. 576/2002 Coll., Act No. 235/2004 Coll., Act No.

669/2004 Coll., Act No. 179/2005 Coll., Act No. 217/2005 Coll., Act No.

340/2005 Coll., Act No. 545/2005 Coll., Act No. 112/2006 Coll., Act No.

186/2006 Coll., Act No. 261/2007 Coll., Act No. 296/2007 Coll., Act No.

1/2009 Coll., Act No. 281/2009 Coll., Act No. 362/2009 Coll., Act No.

199/2010 Coll., Act No. 30/2011 Coll., Act No. 212/2011 Coll., Act No.

375/2007 Coll., Act No. 457/2011 Coll., Act No. 350/2012 Coll. and act

No 503/2009 Coll., is amended as follows:



1. in the title of the Act, the word "property" is replaced by "immovable

things ".



2. in the introductory part of the provisions of paragraph 1, the word "property" is replaced by

"immovable property".



3. in paragraph 1 of the text at the end of subparagraph (b)), the words "and units".



4. In article 2 (2). 1 the word "led" replaced by the word "registered".



5. In article 2 (2). 2 (a). and buildings) the words "referred to in § 7 para. 1

or a 2 "are replaced by" o the buildings ".



6. In article 2 (2). 2 (a). and), the word "plan" shall be replaced by

"built-up area".



7. In article 2 (2). 2 at the beginning of subparagraph (c)), the words "land,

that are "and the word" desktop "^ 1") "shall be replaced by the word" area ".



8. In article 2 (2). 2 (a). (d)), the word "State" shall be replaced by the words "the United

of the Republic ".



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

the letter e), which reads as follows:



"e) lands that are part of the unit, and land in the

ownership of all unit owners in the House used together with

These units. "



10. in section 3, paragraphs 1 to 3 shall be added:



"(1) the land tax is payable by the owner of the land.



(2) the land tax is the taxpayer, in the case of land



and) owned by the Czech Republic,



1. the branch of the State, State, State contribution organization

the Fund, a State enterprise or other State organisations which are competent to

manage or have the right to manage state assets



2. a legal person that has a right to use the land on the basis of

borrowings incurred under the law governing some of the exploitation relations to

the assets of the United States,



(b)) in the Trust Fund, this Fund,



(c)) in a mutual fund, this Fund,



(d)) in the pool obhospodařovaném pension companies, the Fund,



(e) the right of the building, loaded) Builder.



(3) the taxpayer of the land always is the tenant or sharecropper on

the leased land, or propachtovaného if the



and) logged in the land registry in a simplified manner,



(b)) with it the State Land Office to manage or administer

State material reserves, or



(c)) on the basis of the converted a decision on privatization of the Ministry of

finances. ".



Footnote 5 is deleted.



11. in section 3, paragraph 3. 4, after the word "taxes", the words "of lands".



12. in section 3, paragraphs 5 and 6 shall be deleted.



13. in section 4, paragraph 4. 1 (b). and the word "State) ' is replaced by ' United

of the Republic ".



14. in section 4, paragraph 4. 1, letter c) the following point (d)), which read as follows:



"d) land forming a functional unit is taxable by building public

accessible heritage object declared as a historical monument, which

is



1. the property of the United States, or



2. accessible educational reasons, on the basis of a written contract

concluded between the Ministry of culture and by the owner ".



15. in section 4, paragraph 4. 1 (b). e), the words "building or part thereof"

replaced by the words "with the building or unit".



16. in section 4, paragraph 4. 1 (b). (e)), after the word "ceremonies" is inserted after the word

"registered" after "registered churches and" shall be inserted after the word

"registered" and the words "by a State recognised, ^ 8)" are replaced by the words

"under the law governing churches and religious societies,".



17. in section 4, paragraph 4. 1 (b). f), the words "building" shall be replaced by the words "with the

of the building or unit ".



18. in section 4, paragraph 4. 1 (b). f), the words "citizens Association ^ 9) and" shall be deleted and the

the end of the text of subparagraph (f)), the following words "associations, Trade Union


organisations, employers ' organisations, the International Trade Union

organizations and their affiliated organizations ".



19. in section 4, paragraph 4. the letter g) and (h)):



"g) land forming a functional unit is taxable by building or

the unit used



1. the school curriculum or device registered in the education register,



2. provision of care for children under 3 years of age on the basis of permission

operate a sole proprietorship,



3. the Museum or gallery that manage collections recorded in the Central

records of the collections of the Museum of the nature conducted by the Ministry of culture,



4. the library held in the records of libraries,



5. the archive under the law governing the public archives and filing

the service,



6. medical devices referred to in the decision to grant permission to

provision of health services,



7. social services,



8. the Foundation or Institute to which they have performed community service activities,



h) land forming a functional unit is taxable by building or

the unit used exclusively



1. to modify the waste for further use in accordance with the legislation of the

governing the management,



2. rehabilitation and reclamation of landfills in accordance with the legislation of the

governing the management,



3. disinfection of contaminated land, ground water and objects



4. for sorting and collection of waste,



5. for thermal, biological, chemical or physical destruction of

waste,



6. for the waste dump which satisfies the conditions laid down for the operation of the landfill

According to the legislation on waste,



7. operation of small hydroelectric power plants in the power of 1 MW,



8. operation of electricity generating stations that use the energy of the wind,



9. the operation of the electricity or heat production using biogas energy,

If the energy is delivered to the network or to other consumers,



10. for using geothermal energy sources including thermal

pumps that deliver the heat consumers,



11. for sewage treatment plants,



12. thermal power plants pursuant to the Energy Act, ".



Footnote No. 10 shall be deleted.



20. in section 4, paragraph 4. 1 (b). I), the words "established cemeteries, ^ 1)" is replaced by

the words "set up by the public and non-public burial ground under the law governing

the funeral industry, ".



21. in section 4, paragraph 4. 1 (b). to) the words "zone of sanitary protection of water.

the degree of ^ 12) "shall be replaced by the words" the protection of water resources.

degree ".



Footnote 12 is deleted.



22. in section 4, paragraph 4. 1 the letter n) is:



"n) in built-up areas listed buildings land built-up

construction in accordance with the building Act



1. regulating water flow,



2. the dam,



3. serving the protection against floods,



4. for závlaze and drainage of the land,



5. water mains and water objects, including water treatment plants,



6. sewage drains, sewerage objects, or sewage

waters, as well as the treatment of waste water before discharge to the

sewer, or



7. transmission, transport or distribution system, or of the distribution

a thermal device in accordance with the Energy Act, ".



Footnote 14 is repealed.



23. in section 4, paragraph 4. 1 (b). about) the words "intended for public transport"

replaced by the words "pursuant to the building Act of built-up construction, which is

the highway, highway, local roads, public-purpose communications

construction of railways and on the runway, air, waterways and ports if they are

in accordance with the decision of a special office building used for public

transport, and to the extent the built-up area of these structures, and other land

intended for public transport ".



24. in section 4, paragraph 4. 1 (b). p), the words "established survey markers,

signals and other devices of geodetic, ^ 15) "shall be replaced by the words" is

established measuring brand point point field, including signalling and

the protective device point-point field ".



Footnote # 15 is deleted.



25. In section 4, paragraph 4. 1 (b). p), the word "heating" shall be deleted.



Footnote 16 is deleted, including a link to the note under

line.



26. in section 4, paragraph 4. 1 letter s) is added:



"with) the land intended for the performance of functions of the forest, on which are found the forests

under the influence of the pollution, inserted in the two highest bands

threat ".



27. in paragraph 4, at the end of paragraph 1, the period is replaced by a comma and the following

the letter w) that read as follows:



"w) lands forming a functional unit with public monitoring networks

providing information about the status of the individual components of the environment

financed by the public budget. ".



28. in section 4, paragraph 4. 2 the term "building" shall be replaced by the words "the taxable

building or unit "and the word" construction "is replaced by" this

taxable buildings or units ".



29. in section 4, paragraph 4. 3 the words "business or" are replaced by

the word "business".



30. In section 4, paragraph 4. 3, after the words "rented" the words "or

propachtovány "and after the word" rented out "with the words" or the

propachtovány ".



31. in section 4, paragraph 4. 3 the words "business activities" shall be replaced by

"business".



32. In section 4, paragraph 4. 3 the words "e)" shall be replaced by "d").



33. In section 4, paragraph 4. 4, the words "(a). (e)) "shall be replaced by" subparagraph (a). (d)) ", the word

"n)," shall be deleted and the words "and in)" shall be replaced by the words "to w)".



34. In section 4, paragraph 5, including footnote # 16a is hereby repealed.



The present paragraph 6 becomes paragraph 5.



35. In section 6 (1). 2 (a). and the introductory part of the provisions of the) words ",

used for business activity "shall be replaced by the words" used for

business "and the word" it "is replaced by the word" him ".



36. In paragraph 6 (1). 2 (a). and (2) the words of) "business activity"

shall be replaced by "business".



37. In section 6 (1). 3, after the word "construction" is inserted after the word "taxable".



38. In section 6 (1). 3 the words "^ 16nd), and that happens when you are finished

the subject of taxes from the buildings ' are deleted.



39. In paragraph 6 (1). 3, the word "plan" shall be replaced by the words "the built-up

the desktop ".



40. In paragraph 6 (1). 3, after the word "the" is inserted after the word "taxable".



41. In section 6 (1). 3 the words "building that was reported or for which

building permit has been issued or which is carried out on the basis of

the certificate of an authorized officer or on the basis of public

the contract becomes subject to tax from the buildings ' is replaced by ' taxed

the building or unit becomes subject to tax from the buildings and units ".



42. In paragraph 6 (1). 3, the words "in accordance with § 117 to the building Act" are deleted.



43. In paragraph 6 of the text at the end of paragraph 5, the words "or siding".



44. In paragraph 6 (1). 6, the words "business activities" shall be replaced by

"the kinds of business" and the word "activities" shall be replaced by the words "species

business ".



45. At the end of the text of the title of part two shall be added the words "and units".



46. section 7 and 8, including the following titles:



"section 7 of the



Subject to tax



(1) subject to tax from the buildings and units, is located on the territory of the

The United States,



and construction, and taxed) it



1. building, which, for the purposes of the tax on immovable property means the building

According to the land registry law,



2. engineering construction listed in the annex to this Act,



(b)).



(2) subject to tax from the buildings and units is not the building, in which they are

unit.



(3) The taxable construction that is not a separate immovable things

for the purposes of the tax on the immovable property seen as immovable thing which

the owner is the one who owns a thing of which it is a part of this building.



§ 8



Tax payers



(1) the taxpayer from buildings and units is the owner of taxable construction

or drive.



(2) the taxpayer from buildings and units, in the case of taxable

building or unit that is



and) owned by the Czech Republic,



1. the branch of the State, State, State contribution organization

the Fund, a State enterprise or other State organisations which are competent to

manage or have the right to manage state assets



2. a legal person that has a right to use a building or the taxable

unit based on borrowings incurred under the law governing certain

use the relationships to the assets of the United States,



(b)) in the Trust Fund, this Fund,



(c)) in a mutual fund, this Fund,



(d)) in the pool obhospodařovaném pension companies, the Fund.



(3) taxpayer of buildings and units is always a tenant or sharecropper

for leased or rented units, which includes non-residential

space other than a basement or room, or taxable buildings, with the exception of

the building of a residential house, if they are



and competent to manage them) the State Land Office or Administration

State material reserves, or



(b)) converted on the basis of a decision on the privatization of the Ministry of

finances. ".



Footnote # 17a is hereby repealed.



47. In § 9 para. 1 introductory part of the provisions for the word "buildings"

the words "and units".



48. In § 9 para. 1 (b). and), the word "construction" is replaced by

"taxable buildings or units".



49. In § 9 para. 1 (b). and the word "State) ' is replaced by ' United

of the Republic ".



50. in § 9 para. 1 (b). (b)), the word "construction" is replaced by

"taxable buildings or units".



51. In § 9 para. 1 (b). (c)), the word "construction" is replaced by

"taxable buildings or units".




52. In § 9 para. 1, letter c) the following point (d)), which read as follows:



"d) taxable buildings publicly accessible heritage object

declared a cultural monument that is



1. the property of the United States, or



2. accessible educational reasons, on the basis of a written contract

concluded between the Ministry of culture and the owner; the contract shall be

given the time and spatial extent of the disclosure and set its mode in

accordance with the historical value and the other ways you can use the object ".



53. In § 9 para. 1 (b). (e)), the word "construction" is replaced by "building

or drive ".



54. In § 9 para. 1 (b). (e)), after the word "ownership" shall be replaced

"registered" after "registered churches and" shall be inserted after the word

"registered" and the words "by a State recognised, ^ 8)" are replaced by the words

"under the law governing churches and religious societies".



55. In § 9 para. 1 (b). (f)), the word "construction" is replaced by "building

or drive ".



56. In § 9 para. 1 (b). f), the words "citizens Association ^ 9) and" shall be deleted and the

the end of the text of subparagraph (f)), the following words "associations, Trade Union

organisations, employers ' organisations, the International Trade Union

organizations and their affiliated organizations ".



57. In § 9 para. 1, letter h) repealed.



58. In § 9 para. the letter i) and (j)):



"i) taxable buildings



1. water objects, including water treatment plants,



2. sewerage objects or waste water treatment plants, as well as

taxable buildings intended for the treatment of waste water before they

discharge into sewerage systems,



3. to závlaze and land drainage,



4. transmission, transport or distribution system, or of the distribution

a thermal device in accordance with the Energy Act,



j) taxable construction on the runway, air, waterways and ports, if

are in accordance with the decision of a special Building Authority used to

public transport services, ".



Footnote 18 is hereby repealed.



59. In § 9 para. 1 (b). the introductory part of the provision), the words "building

Heritage public objects laid down by Decree

The Ministry of Finance of the Czech Republic and the Ministry of culture of the Czech

Republic, and on the construction of "shall be replaced by the words" taxable buildings or

the unit ".



60. in § 9 para. 1 (b). to the end of the text), the following shall be added to point 1

"registered in the education register".



61. In § 9 para. 1 (b). k) point 2, the words "trade licence"

replaced by the words "permission to operate a sole proprietorship".



62. In § 9 para. 1 (b). k) point 3, the words "If these museums and

Gallery defined special legislation "shall be replaced by" that

manage collections recorded in the central register of the collections of the Museum of the nature

led by the Ministry of culture ".



63. In § 9 para. 1 (b). k) point 4 is added:



"4. in the records held by libraries, libraries".



64. In § 9 para. 1 (b). k) after point 4 the following point 5 is added:



"5. the public archives under the law governing archives and filing

the service ".



Items 5 to 7 shall become points 6 to 8.



65. In § 9 para. 1 (b). k) point 7, the words "social welfare" are replaced by

the words "social services".



66. In § 9 para. 1 (b). k) point 8 is added:



"8. the Foundation or Institute for the public benefit activities carried out by them,".



67. In § 9 para. 1 at the end of the letter k) the following point 9, which

added:



"9. the associations of the disabled people.".



68. In § 9 para. 1 (b). l), the word "construction" is replaced by

"taxable buildings or units".



69. In § 9 para. the letter m) to o) are added:



"m) taxable buildings or units used exclusively



1. to modify the waste for further use in accordance with the legislation of the

governing the management,



2. rehabilitation and reclamation of landfills in accordance with the legislation of the

governing the management,



3. disinfection of contaminated land, ground water and objects



4. for sorting and collection of waste,



5. for thermal, biological, physical and chemical waste disposal,



6. for the waste dump which satisfies the conditions laid down for the operation of the landfill

According to the legislation on waste,



7. operation of small hydroelectric power plants in the power of 1 MW,



8. operation of electricity generating stations that use the energy of the wind,



9. the operation of the electricity or heat production using biogas energy,

If the energy is delivered to the network or to other consumers,



10. for using geothermal energy sources including thermal

pumps that deliver the heat consumers, or



11. as a source of energy from biomass,



n) building residential houses or units owned by the holder of the licence

ZTP, ZTP/P or receiving an allowance for living or is a person

together with the recipient of the contribution under consideration on the living, and to the extent

they are used to their permanent residence,



about) building for family vacations in the ownership



1. holders of a ZTP, either to the recipient of the contribution for a living

or the person being examined together with the recipient of the contribution for a living

or



2. holders of a ZTP/P ".



Footnote # 18b shall be repealed, including links to a comment

below the line.



70. in § 9 para. 1 (b). p), the word "construction" is replaced by

"taxable buildings or units".



71. In § 9 para. 1 (b). r), the word "construction" is replaced by

"taxable buildings or units".



72. In § 9 para. 1 (b). t), the word "construction" is replaced by

"taxable buildings or units".



73. In § 9 para. 1 (b). u), the word "construction" is replaced by

"taxable buildings or units".



74. In § 9 para. 1 (b). in), the word "construction" is replaced by

"taxable buildings or units".



75. In § 9 para. 2 the words "the body" is replaced by "part

taxable buildings or units of ", the words" under construction "are replaced by the

the words "part of taxable building or floor area units" and the words

"parts of the works" are replaced by the words "part of the taxable buildings or

floor area of the unit ".



76. § 9 paragraph 3 reads:



"(3) in the case of taxable buildings referred to in paragraph 1 (b). I) and (j))

subject to the exemptions referred to in paragraph 1 is always a taxable construction. ".



77. In section 9, paragraph 4 shall be deleted.



Paragraphs 5 and 6 shall be renumbered as paragraphs 4 and 5.



78. In § 9 para. 4, the words "of the building, with the exception of buildings" shall be replaced by

"Taxable buildings, with the exception of buildings" and the words "and separate non-residential

spaces "are replaced by the words" and the units that include non-residential

space other than a basement or Chamber ".



79. In § 9 para. 4, after the word "buildings", the words "and units".



80. in § 9 para. 4, the words "or business" is replaced by

the word "business".



81. In § 9 para. 4, after the words "rented" the words "or

propachtovány "and after the word" rented out "with the words" or the

propachtovány ".



82. In § 9 para. 4, the words "business activities" shall be replaced by

"business".



83. In § 9 para. 4, the words "Buildings, flats or a separate non-residential

premises "shall be replaced by" the taxable buildings or units ".



84. In § 9 para. 4, the third sentence shall be deleted.



85. In § 9 para. 5 after the word "buildings", the words "and units".



86. In § 9 para. 5, the words "e) to" be replaced by "d) to (f)),".



87. section 10 including the title reads as follows:



"§ 10



Tax base



(1) the tax base of buildings and units in taxable construction is the acreage

the built-up area in m2 according to the status to 1. the January reporting period.



(2) the footprint for the purposes of the tax on immovable property means

built-up area of the building by the building Act corresponding to the above-ground

part of the taxable buildings.



(3) the taxable amount of buildings and units in the unit is a modified floor

the area, which is the amount of floor space in m2 units by State to

January 1st of the tax year multiplied by



and the coefficient 1.22), is part of a plot to drive in excess of the

the built-up area or if it is used with the land in

ownership of all unit owners in the building,



(b) the coefficient of 1.20) in other cases.



(4) the floor area of units for the purposes of the tax on the immovable property

does not include floor space of common parts of the House to the extent of the share of the

them, which is included in the drive. ".



88. In paragraph 11 (1) 1 (b). a), the words "in the case of a residential home ^ 18e)" are replaced by

the words "for the building of a residential house", the words "other buildings that make up"

replaced by the words "other buildings forming the" and the words "residential buildings"

replaced by the words "building dwelling house".



89. In paragraph 11 (1) 1 (b). (b)), the word "buildings" shall be replaced by

"the building", the words "family home ^ 18e) used" are replaced by the words

"the building of the House used", the word "which" shall be replaced by the word

"that", the word "buildings" shall be replaced by the word "buildings" and the word "garage"

shall be replaced by the word "garage".



90. in paragraph 11 (1) 1 (b). (c)), the words "garage built separately from"

replaced by the words "garage built separately from the buildings."



91. In paragraph 11 (1) 1 (b). (c)), the words "separate non-residential spaces

^ 17) used as a garage "is replaced by" units, whose prevailing

part of the floor space is used as a garage, ".




92. In paragraph 11 (1) 1 (b). (d)) of the introductory part, the words ' the provisions of the buildings

used for business activity and separate non-residential

spaces used ^ 17) for business activity "shall be replaced by

"taxable buildings and units whose predominant portion of the built-up

the area of the taxable buildings or the floor space of the unit is used to ".



93. In paragraph 11 (1) 1 (b). (d)), point 1, the words "used for agricultural

primary production, for forest and water "shall be replaced by the words" entrepreneurship in the agricultural

primary production, forestry or water ".



94. In paragraph 11 (1) 1 (b). (d)), point 2, the words "serving for industry,

construction, transport, energy and other agricultural production "

replaced by the words "business in industry, construction, transport,

energy or other agricultural production ".



95. In article 11 (1) 1 (b). (d)), point 3, the words "used for other

business activity "shall be replaced by" other business ".



96. In section 11 (1) 1 (b). e), the words "other buildings" shall be replaced by

"other taxable buildings".



97. In section 11 (1) 1 (b). f), the words "flats and other separate

non-residential spaces "shall be replaced by" other units ".



98. In article 11 (1) 2, after the words "of the tax rate for 1 m2 of built-up area"

inserted the word "taxable".



99. In paragraph 11 (1) 2 the words "buildings for business"

replaced by the words "taxable buildings to business."



100. In paragraph 11 (1) 2 at the end of the text of the second sentence, the words ",

If the built-up area extends beyond the one-third floor

the built-up area. "



101. In paragraph 11 (1) 3 (b). and), the word "buildings" shall be replaced by

"taxable".



102. In paragraph 11 (1) 3 (b). (b)), after the word "species" shall be replaced

"taxable".



103. In article 11 (1) 3 (b). (b)), the words "separate non-residential

spaces "shall be replaced by" units ".



104. In paragraph 11 (1) 4, the word "buildings" shall be replaced by the word "buildings", the words

"family home ^ 18e) used" shall be replaced by the words "building a family

the House used ", the word" which "shall be replaced by the word" that ", the word

"buildings" shall be replaced by the word "buildings", the word "garage" is replaced by

the word "garage" and the word "buildings" shall be replaced by the word "buildings".



105. In paragraph 11 (1) 4, the words "as proclaimed by the special legal

Regulation ' shall be deleted.



106. In section 11 paragraph 5 is added:



"(5) in the same proportion of floor areas used for various purposes,

the drive uses the highest applicable rate. For taxable buildings, whose

floor area above ground part is used in the same proportion to the different

types of business, is to apply the highest appropriate rate. ".



107. In section 11 paragraph 6 is added:



"(6) for the taxable buildings referred to in § 11 (1) 1 (b). a), b), c), or

(e)), the vast majority of the above-ground part of the floor area is used for

Business rate applies under section 11 (1) 1 (b). d).“.



108. under section 11 is added to § 11a, which including the title reads as follows:



"§ 11a



Tax increase



(1) a tax on buildings and units for the building of a residential house with non-residential

area used for business, with the exception of non-residential premises, which

is a liberated parts of the building, or that is used to doing business in

primary agricultural producers, increased by the product of the



and the floor space of this acreage) commercial space in m2 and



(b)) 2.



(2) a tax on buildings and units per unit, which also includes non-residential

space used to do business with the exception of the commercial space that is

exempted parts of the unit, or is used to doing business in the agricultural

primary production, forestry or water management, increasing of the product



and floor space) adjusted this non-residential premises and



(b)) to the positive difference between the



1. the tax rate applicable to the unit, the predominant part of

the floor area is used for business, and



2. the tax rate applicable for this unit. ".



109. In paragraph 12, the words "buildings, separate non-residential spaces and for the

apartments "are replaced by the words" taxable buildings or units ".



110. under section 12, the following paragraph 12a through 12 c, which including the following titles:



"§ 12a



Rounding



(1) the tax base of the land is arable land, plantations, vineyards, gardens, fruit

orchards and permanent grassland and land tax base economic

forests and ponds with intensive and industrial fish farming shall be rounded

the entire $ up.



(2) the tax base of the land for other land is rounded up to whole

M2 upwards.



(3) the tax base of buildings and units shall be rounded up to whole m2.



(4) the land tax for individual types of land and tax structures and

units for each taxable buildings, or a summary of taxable

buildings, for each unit, or a summary of units shall be rounded to the

the entire $ up. Similarly when rounding tax

the corresponding share of the spoluvlastnickému land, taxable construction

or drive.



section 12b



Unit



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.



§ 12 c



The tax period



Tax period is the calendar year. To change facts

for the tax, that occur during the reporting period, shall be disregarded. ".



111. section 13 of the Above, the following section of the fourth, including a title

added:



"PART FOUR



TAX MANAGEMENT OF IMMOVABLE PROPERTY ".



The existing parts of the fourth and fifth are referred to as part of the fifth and sixth.



112. section 13 including the title reads as follows:



"section 13



Solidarity tax liability



(1) the taxpayers, who are co-owners of immovable property, or

Unable to determine the share of the immovable property, are required to meet tax

an obligation jointly and severally.



(2) to the taxpayers who are required to meet the tax liability together

and severally, are viewed as if they were a common tax duty. ".



113. In article 13a of para. 1, the words "in one" are replaced by the words "on

some ".



114. In paragraph 3 of section 13a is inserted:



"(3) If a taxpayer Died in the course of the period for filing a tax return,

without having fulfilled the obligation to submit him, prolonging the period of 2 months.

It was completed in the course of proceedings concerning the estate of the deadline for the submission

tax return without the person who manages the estate has met

obligation to submit him, prolonging the period of 2 months. ".



Footnote 19 is repealed.



115. In paragraph 13a of para. 4, the word "property" is replaced by "immovable

things "and the words" unless otherwise provided "shall be replaced by

"If the case referred to in paragraph 5".



116. In paragraph 13a of para. 5, the words "of the co-owners for his

a co-ownership share in the land, (hereinafter referred to as "share the land"), or

for a co-ownership share in construction, apartment or a separate nebytovém

area (hereinafter referred to as "share in the construction of the") "are replaced by the words" of the taxpayer,

who are the co-owners, for his co-ownership share to a real estate property

case ".



117. In § 13a para. 5, the words "land or over his contribution to the construction of the"

replaced by the words "real estate", the words "land or on construction sites"

replaced by the words "real estate" and the words "land or buildings"

replaced by the words "real estate".



118. In § 13a para. 5, the last sentence shall be deleted.



119. In paragraph 13a of para. 6, the words "of the land, building, dwelling or separate

non-residential premises, "shall be replaced by the words" real estate ".



Footnote No. 19a shall be deleted, and that including a link to the note

below the line.



120. In article 13a shall be inserted after paragraph 7 the following paragraph 8 is added:



"(8) for the absence of the tax return None of taxpayers having a proprietary

or other rights to the same immovable property and the common

or for the challenge of the tax authorities, the tax shall be levied a tax on them can

the official corresponding to their share in the immovable property without

previous calls for the submission of the tax return. ".



Paragraphs 8 to 11 shall become paragraphs 9 to 12.



121. In article 13a of para. 9, the words "ceases to be a natural or legal

real estate tax payable by the person "be replaced by" If the person Lost

who was the taxpayer of immovable property, the position of the taxpayer ".



122. In § 13a para. 9, the word "immovable property" shall be replaced by "immovable

things ", the word" immovable property "shall be replaced by the words" immovable property "and

the word "immovable property" shall be replaced by the words "real estate".



123. In § 13a para. 11, after the words "the proposal to deposit of title rights to the

the real estate ", the words" which have this right arises ".



124. In § 13a para. 11, the word "property" is replaced by "immovable

thing ".



125. In section 13a, paragraph 12 shall be deleted.



126. In section 13b of the paragraph. 1 the term "immovable property" shall be replaced by "immovable

things ".



127. In section 13b of the paragraph. 2 the term "immovable property" shall be replaced by "immovable

things ".



128. section 14, including the title.



129. In article 15, paragraph 2. 1 introductory part of the provisions, the words "real estate"

replaced by the words "immovable property".



130. In article 15, paragraph 2. 2 the term "immovable property" shall be replaced by "immovable

things ".




131. In article 15, paragraph 2. 3 the words "real estate" is replaced by "immovable

things ".



132. In article 15, paragraph 2. 4, the word "land" shall be replaced by "land" and the

end of the text of paragraph 4, the words "and units".



133. In article 15, paragraph 2. 4, after the words "to him", the words "in accordance with § 13a

paragraph. 5 or 8 ".



134. In article 15, paragraph 2. 5, the words ' 10, is a real estate tax for real estate,

that was the subject of the rights of property, attributable to the already

past dates due, payable no later than the end of the third month

following the month in which the deposit was written in a proprietary

the real estate "is replaced by" 11 or when the extended deadline

for filing a tax return, the tax on the immovable property or its

installment, which occurred before the expiry of the deadline for the submission of

tax return, payable on the last day of the period for filing tax

return ".



135. In article 15, paragraph 6 shall be deleted.



136. section 16, including the title reads as follows:



"section 16 of the



Special provisions on tax due



If the after tax annual tax measured immovable property the amount of 5 000

And assessed tax does not exceed this amount, part of the tax corresponding to the

assessed tax is payable by the due date of the first instalment of tax and

doměřený the difference is due to the 30. November current tax year

period. ".



137. In section 17a. 1 the term "immovable property" shall be replaced by "immovable

things "and the word" property "is replaced by the words" real estate ".



138. the footnote No 7 is deleted.



139. The footnote # 1, 4a, 4b, 5a, 8, 9, 12, 16b, 17, 17aa, 18b

and 18e are deleted, including references to footnotes.



140. the following annex to the Act, which reads as follows:



"Appendix to Act No. 337/1992 Coll.



+-----------+---------------------------------------------+---------------------------------------------+

| CODE CZ-CC | Text Eng-CC | Verbal description |

+-----------+---------------------------------------------+---------------------------------------------+

| ex221341 | The tower for broadcast, relay towers and | Tower aretranslační Tower broadcasting |

| | telecommunications masts | |

+-----------+---------------------------------------------+---------------------------------------------+

| ex230141 | Towers, masts, Tower stacks for | the tower and Tower stacks for mining |

| | mining and extraction of raw materials | and the extraction of raw materials |

+-----------+---------------------------------------------+---------------------------------------------+

| 230241 | Cooling towers for energy | |

+-----------+---------------------------------------------+---------------------------------------------+

| ex230251 | Chimneys and flue pipes for energy | chimneys for energy |

+-----------+---------------------------------------------+---------------------------------------------+

| ex230341 | Towers, masts, Tower chemical trays | the tower and Tower stacks of chemical enterprises |

| | enterprises | |

+-----------+---------------------------------------------+---------------------------------------------+

| 230351 | Industrial smokestacks of chemical enterprises | |

+-----------+---------------------------------------------+---------------------------------------------+

| ex230411 | Construction of metallurgical and heavy industry | blast furnaces |

| | (except buildings) | |

+-----------+---------------------------------------------+---------------------------------------------+

| ex230441 | Towers, masts, Tower stacks-pro | the tower and Tower stacks for other industry |

| | other industry | |

+-----------+---------------------------------------------+---------------------------------------------+

| 230451 | Industrial chimneys for other industry | |

+-----------+---------------------------------------------+---------------------------------------------+



If prior to the numerical code classification of construction works of the CZ-CC stated

"ex" is covered by the annex on civil engineering marked at the same time

numerical code CZ-CC and specifically referred to the verbal description of this code

in the part of the annex. ".



Article. (VI)



Transitional provisions



1. for the tax obligation for real estate tax on the taxable period prior to the

the effective date of this statutory measure to the Senate, as well as for

the rights and obligations relating thereto, the Act No. 337/1992

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. 337/1992 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. If the testator Died before the date of entry into force of this legal

the Senate measure, it shall proceed according to the provisions of § 13 para. 11 and § 15

paragraph. 6 of Act No. 337/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



4. Where reference is made, or if they are based on generally binding decrees of municipalities of

the provisions of Act No. 337/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure to the Senate, which is this legal

the measure the Senate shall amend or repeal, entering their space provisions

Act No. 337/1992 Coll., in the version in force from the date of entry into force of

This statutory measure to the Senate, which they are, by their nature and purpose

the nearest.



5. If there is a change in the amount of the tax on the immovable property only as a result of

the use of section 2 (2). 2 (a). (e)) and § 10 (1). 3 (b). and) Act No. 338/1992

Coll., in the version in force from the date of entry into force of this legal

the Senate measure, the taxpayer a tax return or a partial tax returns

does not pick up and the tax shall be levied tax ex officio.



PART FOUR



The road tax (Amendment) Act



Article. (VII)



Act No. 16/1993 Coll., on the road tax, as amended by Act No. 309/1993 Coll.

Law No. 243/1994 Coll., Act No. 143/1996 Coll., Act No. 62/1998 Coll.,

Act No. 241/2000 Coll., Act No. 301/2000 Coll., Act No. 492/2000 Coll.

Act No. 493/2001 Coll., Act No. 207/2002 Coll., Act No. 102/2004 Coll.

Act No. 633/2004 Coll., Act No. 545/2005 Coll., Act No. 270/2007 Coll.

Act No. 296/2007 Coll., Act No. 246/2008 Coll., Act No. 281/2009 Coll.,

Act No. 199/2010 Coll., Act No. 30/2011 Coll. and Act No. 375/2007 Coll.

is amended as follows:



1. In section 2 paragraph 1 reads:



' (1) is subject to tax road road motor vehicles and their

trailers (hereinafter referred to as "vehicles")



and) registered in the Czech Republic,



(b)) operating in the Czech Republic and



(c))



1. taxpayer income tax of legal persons, with the exception of the use of the

publicly beneficial activities of the taxpayer, the income tax of legal persons,

If the income from this activity are not subject to income tax, or



2. the taxpayer, the tax on the income of natural persons to the activity or in direct

connection with the activities from which the revenue shall come from a separate activity

under the law governing income tax. ".



Footnote No. 1a and 1b shall be deleted.



2. In section 2, paragraph 1, the following new paragraphs 2 and 3 shall be added:



"(2) for the purposes of road tax



and) is a Czech television, Czech Radio, Czech news agency and health

insurance company public benefit the taxpayer, the income tax of legal entities

people,



(b)), the revenues of Czech television, Czech radio and Czech news

offices, which are not subject to corporate income tax,

determine, as if these taxpayers were publicly beneficial taxpayers

income tax of legal persons.



(3) subject to tax road are always vehicles with the maximum allowed

weight of over 3.5 tonnes intended exclusively for the carriage costs and registered

in the Czech Republic. ".



The current paragraph 2 shall become paragraph 4.



3. In paragraph 3 (b). (d)), the words "vehicles that are mobilizing reserve

or standby reserve, with the exception of vehicles referred to in section 4, paragraph 4. 2

(a). (b)), "be deleted.



4. In paragraph 3, at the end of subparagraph (f)) dot replaced with a comma and the following

Letter g) and (h)), which read as follows:



"g) vehicles used by the fire protection unit of the fire rescue

the choir of the undertaking under the law governing fire protection fitted

a separate audible warning device plus a special warning

light blue colors registered in certificate of title of a vehicle,



h) vehicles which are mobilizing reserve or standby reserve,

If they are not used for business. ".



5. In section 4, paragraph 4. 1 introductory part of the provisions, the words "natural or

legal person who "shall be replaced by" the who ".




6. In section 4, paragraph 4. 1 (b). and) the words "by the vehicle operator

registered in the Czech Republic in the registry of vehicles and is written "

replaced by the words "as the operator of the vehicle" and after the word "licence"

shall be inserted after the word "vehicle".



7. in section 4, paragraph 4. 2 (a). (b)), the words ' for the purposes referred to in section 2 (2). 1 "

shall be deleted.



8. In section 4, paragraph 4. 2 (a). (c)), the words "permanent establishment or other"

shall be deleted.



Footnote # 3b is repealed, and including a link to the note under

line.



9. in paragraph 4, the following paragraph 4 is added:



"(4) permanent establishment according to the tax legislation of the

income of persons established or resident in a foreign country shall be deemed to

organizational unit referred to in paragraph 2 (a). c).“.



10. In section 6 (1). 5, the words "referred to in § 2 (2). 1 "shall be deleted.



11. In paragraph 6 (1). 5, the words "based on the data entered in the certificate of title

determined "shall be replaced by" used ".



12. in section 6 (1). 5, the words "standard classification of production to the CSO, the code

01.41.11 the work of the nature of production in crop production "is replaced by

"product classification CZ-CPA, code 01.61.10 support services for

crop production ".



13. in section 6 paragraph 9 is added:



"(9) regardless of the date of the first registration tax rate referred to in paragraph

2 reduced by 100% for trucks including tractors, trucks

trailers and cargo trailers with a maximum allowed weight of over 3.5 tonnes

and less than 12 tonnes,



and these vehicles are used) public benefit from taxpayer

corporate tax only to the activity from which the revenues are not

subject to income tax,



(b)) these vehicles are used by a natural person only to the activities of the

that or in direct connection with which do not generate income from separate

activities under the law governing the income tax, or



(c)), the training of the vehicle according to the legislation governing

acquisition and improvement of professional competence for motor control

vehicles which are not used for activities, from which



1. revenues are subject to corporate income tax, or



2. the revenue shall come from the separate functions. ".



Footnote No. 3e is hereby repealed.



14. in § 8 para. 1 at the end of the text of the first sentence, the words "and 2".



15. In § 8 para. 2 at the end of the text of the first sentence, the words "and 2".



16. in article 15, paragraph 2. 1 the second sentence, the words "paragraph. 1 "shall be deleted.



17. In article 16(1). 4, the words "against the tax administration ^ 4 c) registration

obligation ^ 7) "shall be replaced by the words" shall be required to file an application to register

to the road tax ".



18. The footnote No. 1, 3 c, 4 c, 7 and 7a are hereby repealed, including the

references to footnotes.



Article. (VIII)



Transitional provisions



1. for the chargeability of the tax road for the tax period prior to the date

effective date of this statutory measure to the Senate, as well as to the rights and

obligations associated therewith, shall apply the law No. 16/1993 Coll., on

the version in force before the date of entry into force of the legal measures

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. 4/1993 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.



PART FIVE



Amendment to the law on value added tax



Article. (IX)



Act No. 235/2004 Coll., on value added tax, as amended by Act No.

635/2004 Coll., Act No. 669/2004 Coll., Act No. 127/2005 Coll., Act No.

215/2005 Coll., Act No. 217/2005 Coll., Act No. 377/2005 Coll., Act No.

441/2005 Coll., Act No. 545/2005 Coll., Act No. 109/2006 Coll., Act No.

230/2006 Coll., Act No. 319/2006 Coll., Act No. 172/2007 Coll., Act No.

261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.

124/2008 Coll., Act No. 126/2008 Coll., Act No. 302/2008 Coll., Act No.

87/2009 Coll., Act No. 281/2009 Coll., Act No. 362/2009 Coll., Act No.

489/2009 Coll., Act No. 120/2010 Coll., Act No. 199/2010 Coll., Act No.

47/2010 Coll., Act No. 370/2007 Coll., Act No. 375/2007 Coll., Act No.

457/2011 Coll., Act No. 458/2011 Coll., Act No. 18/2009 Coll., Act No.

167/2012 Coll., Act No. 333/2009 Coll., Act No. 500/2012 Coll., Act No.

502/2012 Coll. and Act No. 241/2013 Coll., is amended as follows:



1. In paragraph 1, the words "(hereinafter referred to as" tax ")" and the second sentence shall be deleted.



2. In article 2 (2). 1 (b). and) the words ", the transfer of property, or gradient

real estate (hereinafter referred to as "transfer of property") ' shall be deleted.



3. In article 3, paragraph 3. 1, point (b)) the following new point (c)), which read as follows:



"(c)) by another Member State, the Member State with the exception of the United States,".



Subparagraph (c)) and (d)) shall become points (d) and (e)).)



4. In article 3, paragraph 3. 1 (b). (d)) and e), the words "European Community"

replaced by the words "European Union".



5. In section 3, paragraph 3. 2 of the introductory part of the provisions of paragraph 1 and in article 3. 3 of the introductory part

provisions, the words "the territory of the European Community ' shall be replaced by

the words "those territories of the European Union".



6. In section 4, paragraph 4. 1, letter a) is added:



"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, ".



7. in section 4, paragraph 4. 1 (b). (b)), the word "measurement" is deleted.



8. In section 4, paragraph 4. 1 (b). (b)), the words "or property" shall be deleted.



9. in section 4, paragraph 4. 1 (d)) and e) are added:



"(d)) own taxes tax corresponding to the difference between the taxes on the output and

the tax deduction for the tax period in the case of the tax on the output is higher

or equal to the net of tax



e) 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, ".



10. In section 4, paragraph 4. 1 (b). f), the words "tax" shall be replaced by

"the obligation to admit tax".



11. in section 4, paragraph 4. 1 (b). g), the words "in another Member State ' shall be deleted.



12. in section 4, paragraph 4. 1 (b). (h)), the words "European Community" shall be replaced by

the words "European Union".



13. in section 4, paragraph 4. 1 (b). k), the words "transfer of property" shall be deleted.



14. in section 4, paragraph 4. 1 (b). m), the words "as defined in the law governing the

excise duty ^ 24) or "shall be replaced by" subject ", the words" tax

from "shall be replaced by the words" subject to tax from the "and the words" as defined in the Act

the adaptation of the tax on fossil fuels and a tax on natural gas and some

other gases ^ 72) "shall be deleted. Footnote No. 72 is repealed.



15. in section 4, paragraph 4. 1 (b). m), the words "European Community" shall be replaced by

the words "European Union".



16. in section 4, paragraph 1, the following paragraph 2 is added:



"(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. "



Paragraphs 2 to 4 shall become paragraphs 3 to 5.



17. in section 4, paragraph 4. 3 of the introductory part of the provisions of the first and second sentences

shall be deleted.



18. in section 4, paragraph 4. 3 (b). (c)), the words "on paper" be deleted.



19. in section 4, paragraph 4. 4 (b). and "things), the word" replaced by the word "goods".



20. in section 4, paragraph 4. 4 letters g) and (h)):



"g) lease also lease and subleasing, podpacht,



h) transport of goods transport money and securities. ".



21. in section 4, paragraph 4. 4 the letter i) deleted.



Subparagraph (j)) and to) are known as letters i) and (j)).



22. in section 4, paragraph 4. 4 (b). j) point 1, the words "European Community"

replaced by the words "European Union".



23. in section 4A(1). 1 the introductory part, the words ' provisions, transfer

real estate "be deleted.



24. in paragraph 3 of Section 4a is added:



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

in which the performance takes place with a right to deduct VAT

includes turnover achieved



and that person alone) from outside the company, and



(b)) the entire companies. ".



25. in paragraph 4a shall be added to § 4b, which including the title reads as follows:



"§ 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) for the purposes of this Act, the Unit always includes the share of the common

parts of the House, and if it is connected with the ownership of the land, and

share this piece of land. ".



26. in section 5, paragraph 4 is added:



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

Prague and every district. ".



27. in section 5a paragraph 2. 1 the words "member of the Association on the basis of the Treaty on

Association ^ 10) or other similar contract "shall be replaced by the words" companion

the company ".



28. Section 6a is inserted:



"§ 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

become a companion. "



29. in paragraph 6b of the paragraph. 1 (b). (b)), the words "on the basis of the contract of sale

undertaking or business deposit "shall be replaced by" acquiring a business

the race ".



30. in paragraph 6b of the paragraph. 2 the words "commercial companies or cooperatives"

replaced by the words "business corporation" and the words "of a company or

cooperatives, which were "shall be replaced by the words" of a business corporation, which

was ".



31. in section 6 c of paragraph 1. 2, and in paragraph 6, the words "transfer of property" shall be deleted.



32. In section 6e paragraph 1 reads:



"(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. ".



33. In section 6e, paragraph 2 shall be deleted.



The former paragraph 3 shall become paragraph 2.



34. In paragraph 6, the words "European Community" shall be replaced by the words "of the European

the Union ".



35. In the heading of section 7, the words "and the transfer of the property" shall be deleted.



36. In paragraph 7 (2). 2, the words "tax" shall be replaced by

"the obligation to admit or to pay tax".



37. In section 7 (2). 4 and 5, the words "European Community" shall be replaced by

the words "European Union".



38. In section 7 paragraph 6 is added:



"(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

situated loaded land law construction. ".



39. In article 7A(1). 2, the words "referred to in paragraph 1 shall be replaced by the

for the purposes of paragraph 1 means ".



40. In § 8 para. 4 (b). and the introductory part of the provisions and) in § 8 para. 5, the

the words "other than" is replaced by "different from".



41. In the heading of paragraph 10, the word "property" is replaced by "immovable

case ".



42. In paragraph 10, the word "property" is replaced by "immovable property" and

the word "immovable property" shall be replaced by the words "the real thing".



43. In paragraph 10 of the present text shall become paragraph 1 and the following

paragraph 2, which reads as follows:



"(2) the place of performance in the provision of services relating to the construction law

is the place where the land is situated loaded construction law. ".



44. In section 10 c of paragraph 1. 2, the words "European Community" shall be replaced by

"The European Union".



45. In section 10 c of paragraph 1. 3 of the introductory part of the provisions for the word "purposes"

the words "the determination of the place of performance in the provision of catering services

According to ".



46. In section 10 c of paragraph 1. 3, the words "European Community" shall be replaced by

"The European Union".



47. In section 10 d of paragraph 1. 1, after the word "the", the words "for the purposes of

the determination of the place of performance in the provision of lease of means of transport ".



48. In section 10f of para. 3 of the introductory part of the provisions, the words "paragraphs 1 and 2"

replaced by the words "the determination of the place of performance in the provision of transport services

goods taxable persons ".



49. In the heading of section 10 g and 10 g (a) in the section. (b)), after the words "movable" is added

the word "material".



50. in section 10 h of paragraph 1. 1, point (d)) shall be deleted.



Subparagraph (e)) to) shall become points (d)) to (j)).



51. In section 10 h of paragraph 1. 1 (b). g), the words "European Community"

replaced by the words "European Union".



52. In section 10 h with a dot at the end of paragraph 1 is replaced by a comma and the following

the letter k), which read as follows:



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

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



53. In paragraph 11 (1) 2, the words "other than the Member State" shall be replaced by

"a Member State different from the Member State".



54. In § 12 para. 1 and 2, the words "European Community" shall be replaced by

the words "European Union".



55. In the title of § 13, the words "and the transfer of real estate" be deleted.



56. In § 13 para. 1, the second sentence shall be deleted.



57. In § 13 para. 2 the word "delivery" is replaced by "for the purposes of

This Act means of delivery ".



58. In § 13 para. 3 of the introductory part of the provisions, the words "or the transfer of

real estate "be deleted.



59. In § 13 para. 3 of the introductory part of the provisions for the word "the"

the words "for the purposes of this Act".



60. In § 13 para. 3 (d)):



"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

to its users. ".



61. In § 13 para. 4 introductory part of the provision, the words "or the transfer of

real estate "be deleted.



62. In § 13 para. 4 (b). (c)) the words "share ^ 8) or share of

liquidation ^ 9) "shall be replaced by ' share of the business corporation

or share in the proceeds of liquidation ".



Footnote No 8 and 9 are deleted.



63. In § 13 para. 4 (d)):



"(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 in the common assets ".



64. In § 13 para. 4 letter e) is added:



"e) Insert the 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, ".



65. In § 13 para. 4 (f)) repealed.



Letter g) is renumbered as paragraph (f)).



66. In § 13 para. 6 the first and third sentences, and article 13 para. 7 the introductory part

the provisions for the word "the", the words "for the purposes of this Act".



67. In § 13 para. 8 of the introductory part of the provisions is added: "However, For the supply of goods

for the purposes of this Act, shall not be considered ".



68. In § 13 para. 8 letter a) is added:



"and the loss of the business establishment), if it is a tangible asset,".



69. In § 14 para. 1 introductory part of the provisions, the words "or by bank transfer

real estate "be deleted.



70. in § 14 para. 1 introductory part of the provisions, the words "means"

replaced by the words "for the purposes of this Act, means".



71. In § 14 para. 1 a) and (b)):



"and the loss of the intangible things,)



b) abandonment of goods to another use, ".



72. In § 14 para. 1 (b). (d)), the words "acceptance of the undertaking" shall be replaced by

"commitment to the obligations".



73. In § 14 para. 2 of the introductory part of the provisions of article 14(2) and section. 3 start

part of the provisions for the word "the", the words "for the purposes of this

the law ".



74. In § 14 para. 3 (b). (b)), the words ' share of the settlement "

the words "business corporation".



75. In § 14 para. 3 (c)):



"(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 in the common assets ".



76. In § 14 para. 3 (d)) shall be deleted.



Letter e) is renumbered as paragraph (d)).



77. In § 14 para. 3 (d)):



"(d)) Insert the in-kind contribution to 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. ".



78. In § 14 para. 5 of the introductory part of the provisions for the word "However"

the words "for the purposes of this Act".



79. In § 14 para. 5 letter a) is added:



"and the loss of the business establishment),".



80. in § 16 para. 1 introductory part of the provisions, the words "territory of the country or to

another Member State "is replaced by" Member State of the

different ".



81. In § 16 para. 2 of the introductory part of the provisions for the word "shall" be inserted

the words "for the purposes of this Act".



82. In § 16 para. 3, the words "of another Member State other than that in which the

terminated the dispatch or transport shall be replaced by ' the Member State

different from the Member State of dispatch or transport ".



83. In § 16 para. 3 the first sentence, § 16 para. 4 and in section 16, paragraph 2. 5 start

part of the provisions for the word "the", the words "for the purposes of this

the law ".



84. In the heading of paragraph 17, the words "European Community" shall be replaced by

"The European Union".



85. In § 17 paragraph 2 reads as follows:



"(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. ".



86. In § 17 paragraph 2. 3, the word "is" is replaced by "for the purposes

third-party trade means "and the word" and "shall be deleted.




87. In § 17 paragraph 4 is added:



"(4) for the purposes of the Middle person 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. '.



88. In § 17 paragraph 2. 5, the words "in which dispatch or transport of the goods and

apply "shall be replaced by the words" of the buyer and to apply ".



89. In § 17 paragraph 2. 7 the initial part of the provisions, the word "registered"

replaced by the words "a person registered".



90. In the heading of section 19, the words "European Community" shall be replaced by

"The European Union".



91. In § 19 para. 4 the first sentence, the word "registered" is replaced by

"registered person".



92. In § 19 para. 4 second sentence of the words "registered taxable persons" shall be replaced by

the words "a person registered for VAT in another Member State".



93. In § 19 para. 4 the third sentence, the word "registered" is replaced by

"registered person".



94. In section 20 (2). 1, after the word "the", the words "for the purposes of this

the law ".



95. In article 20 (2). 1 the words "European Community" shall be replaced by

"The European Union".



96. In section 20 (2). 2, after the word "considered" is inserted after the word "also".



97. In section 20 (2). 3, the word "means" is replaced by "for the purposes of

This law is also considered ".



98. In section 20 (2). 3, the words "European Community" shall be replaced by

"The European Union".



99. the heading of part 4: "the implementation of the performance and the creation of tax obligations

admit it or pay ".



100. In the heading of paragraph 21, the words "the provision of services and the transfer of

real estate "is replaced by the words" and the provision of services ".



101. In § 21 para. 1 the words "on the output of ' shall be deleted.



102. the footnote # 15 is deleted, including a link to

footnote.



103. In § 21 para. 2 (a). (d)), the words "the emergence of the right to use the goods

the lessee upon delivery of the goods "shall be replaced by" abandonment of goods to

the use of ".



104. In paragraph 21 of paragraph 3 is added:



"(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 for use. ".



105. In § 21 para. 4 (b). (b)), the words "transfer of rights, or to provide

the rights to use "is replaced by" loss of the intangible things, or grant

goods for the use of another ".



106. In § 21 para. 5 (b). a), the words "and passing" shall be deleted.



107. In § 21 para. 5 letter e) is added:



"e) date on which occurs the loss of ownership of

non-deposit, or other rights of this deposit, when you insert a

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

shall follow the procedure referred to in paragraph 3, ".



108. In § 21 para. 5 (b). f), the words "the right of ownership is transferred,

or other rights "shall be replaced by" loss of property

rights and/or other rights. "



109. In § 21 para. 5 (b). f), the words ' share of the settlement "

the words "business corporation".



110. In § 21 para. 5 (b). (f)), the word "property" is replaced by

"immovable property".



111. In § 21 para. 7, the word "g)" shall be replaced by "f").



112. In § 21 para. 10, the words "rents land, buildings, flats and non-residential

space freed "is replaced by" letting of immovable property

the liberated ".



113. In the heading of section 23, the word "admit" the words "or

pay ".



114. In § 23 para. 1 introductory part of the provisions, the words "tax liable"

replaced by the words "the obligation to admit or to pay tax".



115. In § 23 para. 2, the words "tax" shall be replaced by

"The obligation to pay tax".



116. In § 25 para. 1 the words "due date" shall be replaced by the words "to date".



117. In section 27 para. 1 the words "transfer of property" shall be deleted.



118. In section 27 para. 2 (a). and), the word "other than" is replaced by

"different from the Member State".



119. In § 28 para. 1 (b). a), the words "transfer of property" shall be deleted.



120. In § 28 para. 1 (b). e), the words "to (e))" shall be replaced by "and (d))".



121. In section 29 para. 4 (b). and), the words "and the last name, or the name"

shall be deleted.



122. In section 29 para. 4 (b). (b)), the words "and the last name, or the name" shall be deleted.



123. In paragraph 31 (b). (b)), the words "or a contract for the hire of the Enterprise ' shall be deleted.



124. In § 32 para. 1 the words "f) and (g))" shall be replaced by "e) and (f))".



125. In § 33 para. 1 (b). a), the words "tax" shall be replaced by

the words "the obligation to admit or to pay tax".



126. In § 33a (b). a), the words "European Community" shall be replaced by

the words "European Union".



127. In § 34 paragraph 1. 1 introductory part of the provisions, the word "period" is replaced by

the word "time".



128. In § 36 odst. 3 (b). a), the words "duties, levies or charges"

replaced by the words "or other similar financial performance".



129. In § 36 odst. 3, points (b) and (c))) shall be deleted.



Subparagraph (d)) to (g)) shall become point (b)) to (e)).



130. In § 36 odst. 4, after the word "the", the words "for the purposes of the Foundation

the tax ".



131. In § 36 odst. 5, the words "to date" shall be replaced by the words "to date".



132. In § 36 odst. 6 (a). and the word "f))" shall be replaced by "e").



133. In § 36 odst. 6 (a). a), the words "or real estate", the words "or

similar real estate "and the words" or real estate "be deleted.



134. In § 36 odst. 6 (a). a), the words "or transfer of real estate"

shall be deleted.



135. In § 36 odst. 7, the words "transfer of property" shall be deleted.



136. In § 36 odst. 7, the words "established in accordance with a specific legal

prescription ^ 25) "shall be replaced by the words" as determined by the legislation of the

governing the valuation of assets "and the word" discovered "is replaced by

the word "intended".



137. In § 36 odst. 10, the word "g)" shall be replaced by "f").



138. In § 36 odst. 10, the words "established under a special legal

^ 26) of regulation "are replaced by the words" as determined by the legislation of the

governing ".



Footnote # 26 is repealed.



139. In § 36a para. 1 and 2, the words "found to date" shall be replaced by

"to date".



140. In § 36a para. 3 (d)):



"(d)) the companions of the same company, if the payer.".



141. In the heading of section 37, the words "transfer of property" shall be deleted.



142. In § 38 paragraph 1(a). 1 (b). (b)), the words "European Community"

replaced by the words "European Union".



143. In § 38 paragraph 1(a). 2 the first sentence after the word "the", the words "for

the purposes of paragraph 1 ".



144. In § 38 paragraph 1(a). 3 (b). b) to (d)), the words "established in accordance with the Special

Law ^ 25) "shall be replaced by the words" determined in accordance with the legislation of the

governing the valuation of assets. "



145. In § 41 para. 1 the words "under special legislation ^ 24)"

shall be deleted.



146. In § 42 para. 1 (b). (d)), the words "or the transfer of real estate"

shall be deleted.



147. In § 42 para. 3 (b). a) and b), the words "or their tax

the obligation to "be deleted.



148. In § 42 para. 3 (b). (b)), the words "which is not based or

established for the purpose of business "shall be replaced by the words" non-taxable ".



149. In § 42 para. 6, the words "or transfer of the property" shall be deleted.



150. In § 42 para. 6, the word "data" shall be replaced by "the day".



151. In § 42 para. 6, the words "acquisition of goods or real estate tenant"

replaced by the words "assignment of ownership of the user".



152. In § 43 para. 1 the words "applied and" are deleted.



153. In § 43 para. 1, the words "or their tax obligation" shall be deleted.



154. In § 44 para. 1 introductory part of the provisions, the words "and to pay"

shall be deleted.



155. In § 44 para. 1 introductory part of the provisions, the words "of this performance"

following the comma.



156. § 44 para. 1 (b). c) point 3 is added:



"3. the companions of the same company, if the payer".



157. In § 44 para. 6, the words "and to pay" shall be deleted and the word "paid"

shall be replaced by the word "granted".



158. In § 44 para. 7 and 8, the word "paid" shall be replaced by

"granted" and the word "paid" shall be replaced by the word "granted".



159. In § 44 para. 9, the words "foreign exchange market announced by the Czech national

Bank and valid for the person performing the conversion on the date of implementation

the original "shall be replaced by" followed by the original taxable ".



160. In § 45 para. 1, letter a) is added:



"and the designation of the person) carried out transactions".



161. In § 45 para. 1 (b). (b)), the words "the payer who" shall be replaced by

"the person".



162. In § 45 para. 1 c) and (d)):



"(c)) designation of the person for which the performance takes place,



(d)) tax identification number the person for whom the performance of the

takes place ".



163. In § 46 para. 1, letter a) is added:



"creditor)".



164. In § 46 para. 1 letter c) is added:



"(c) the debtor's) mark".



165. In § 46 para. 1 (b). (h)) and i), the word "date" shall be replaced by

"day".




166. In § 46 para. 1 letter):



"to) the amount of the corrected tax".



167. In § 46 para. 2 letter a) is added:



"creditor)".



168. In § 46 para. 2 (c)):



"(c) the debtor's) mark".



169. In § 46 para. 2 (a). g) and (h)), the word "date" shall be replaced by

"day".



170. In § 46 para. 2 the letter j) is added:



"(j) the amount of the tax from received) of remuneration.".



171. In article 47, paragraph 5 shall be deleted.



Paragraphs 6 to 9 shall be renumbered as paragraphs 5 to 8.



172. Section 47a including title:



"§ 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 Basic or reduced rates

tax according to § 47 para. 1. ".



173. the following section is inserted after Section 47a 47b, which including the title reads as follows:



"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 a binding assessment. ".



174. In § 48a, paragraph 2 shall be deleted.



Paragraphs 3 to 8 shall be renumbered as paragraphs 2 to 7.



175. In § 48a para. 2, the words "and their accessories" are deleted.



176. In § 48a para. 3 of the introductory part of the provisions for the word "shall" be inserted

the words "for the purposes of this Act".



177. In § 48a para. 3 letter a) is added:



"a) unit that is resident for social housing, or that includes the

apartment "for social housing.



178. In § 48a para. 4, after the word "the", the words "for the purposes of this

the law ".



179. In § 48a para. 4, the third sentence shall be deleted.



180. In § 48a para. 5 the first sentence and in § 48a para. 6 and 7, after the word "shall"

the words "for the purposes of this Act".



181. In § 51 para. 1 letter f) is added:



"(f)) of delivery selected immovable property (paragraph 56),".



182. In § 51 para. 1, the following point (f)), the following new paragraph (g)), which read as follows:



"(g)) rental of selected immovable property (art. 56a),".



Subparagraph (g))) to (i) shall become letters (h)) to (j)).



183. In § 54 para. 1, letter a) is added:



"and) transfer of securities including book entry securities, shares in

business corporations ".



184. In § 54 para. 1 (b). (c)), the word "loan" shall be replaced by

"leases".



185. In § 54 para. 1 (b). g), the words "under a special legal

^ Regulation 34) "are deleted.



Footnote # 34 is repealed.



186. In § 54 para. 1 (b). (h)), the words "under a special legal

prescription ^ 35) "are deleted.



Footnote No. 35 is deleted.



187. In § 54 para. 1 (b). k) after the word "bank", the words ",

including foreign banks ".



188. In § 54 para. 1 (b). x), the word "(security)" is deleted.



189. In § 54 para. 2 the word "loan" shall be replaced by the word "lease" and

the word "loan" shall be replaced by the word "lease".



190. § 56 including the title reads as follows:



"§ 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. ".



Footnote # 40 is deleted.



191. in paragraph 56, the following new section 56a, which including the title reads as follows:



"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. ".



192. In paragraph 61 (a). a), the words "civil association" shall be replaced by

"associations".



193. In § 64 para. 3, the word "registered" is replaced by "person

registered "and the words" special legislation "^ 24)" shall be replaced by

the words "the law governing excise duties".



194. In section 66 paragraph 1. 1 the words "from the territory of the European Community"

replaced by the words "from the territory of the European Union".



195. In section 66 paragraph 1. 4 and 6, the words "European Community" shall be replaced by

the words "European Union".



196. In § 68 para. 6, the word "car" is replaced by "rent".



197. In § 68 para. 12, the words "European Community" shall be replaced by

"The European Union".



198. In § 69 para. 1, the words "tax liability or" shall be deleted.



199. In § 71 para. 2 (a). (c)), after the word "equipment" shall be replaced

"occupied".



200. In § 71 para. 2 (a). (d)), the word "business" is replaced by

"business establishment".



201. In § 71 para. 3 (b). (b)), the words "European Community"

replaced by the words "European Union".



202. In § 71 para. 4 (b). (d)), the words "the other Member States

North Atlantic Treaty Organization "are replaced by the words" States which are

members of the North Atlantic Treaty Organization, other than the United States. "



203. In paragraph 71a of paragraph 1. 3, the words "European Community" shall be replaced by

"The European Union".



204. In article 71 g of paragraph 1. 1, the words "tax" shall be replaced by

"the obligation to admit tax".



205. In article 71 g of paragraph 1. 4, the words "tax liability and the payer is obliged to"

shall be replaced by the word "obligation".



206. In § 72 para. 1 (b). a), the words "transfer of property" shall be deleted.



207. In § 72 para. 2 (a). and) the words "property that have been, or

has to be transferred, or "shall be replaced by the word" or ".



208. In paragraph 73, paragraph 7 is added:



"(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 work of the whole company. ".



209. In § 76 para. 4 (b). (b)), the words "and the transfer or lease of the land,

buildings, apartments and non-residential premises "are replaced by the words", the supply of real estate property

things and letting of immovable property ".



210. In § 77 para. 3, the words ", flats and non-residential premises" shall be replaced by

the words "and units".



211. In § 78 para. 3 the words "apartments, non-residential premises" shall be replaced by

the word "units".



212. In section 78a. 1 the words "apartments, non-residential premises" shall be replaced by

the word "units".



213. In paragraph 78c paragraph. 1 (b)):



"(b) assets acquired in the acquisition) of the business establishment,".



214. In paragraph 78c paragraph. 1 (b). (c)), the words "the converted in converting

companies or cooperatives "shall be replaced by" preceding the conversion

Business Corporation ".



215. In paragraph 78c paragraph. 1, point (d)) shall be deleted.



Letter e) is renumbered as paragraph (d)).



216. In paragraph 78c paragraph. 1 letter d) is added:



"(d)) of property that the payer has acquired as the heir to the continuing implementation of the

of economic activities. ".



217. In paragraph 78d paragraph. 1 the words "transfer of property" shall be deleted.



218. In paragraph 78d paragraph. 4, the words "transfer of property" shall be deleted.



219. In Section 79a of the paragraph. 3 (b)):



"(b) assets acquired in the acquisition) of the business establishment,".




220. In Section 79a of the paragraph. 3 (b). (c)), the words "the converted in converting

companies or cooperatives "shall be replaced by" preceding the conversion

Business Corporation ".



221. In Section 79a of the paragraph. 3 (d)) shall be deleted.



Letter e) is renumbered as paragraph (d)).



222. In Section 79a of the paragraph. 3 (d)):



"(d)) of property that the payer has acquired as the heir to the continuing implementation of the

of economic activities. ".



223. section 2 is added:



"§ 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. ".



224. In section 79c (a). a), the words "companies or cooperatives" shall be replaced by

the word "Corporation".



225. In § 80 para. 1 (b). (f)), the term ' family member ' shall be replaced by

the words "member of the family".



226. In § 80 para. 1 (b). (f)), the word "common" is replaced by

"running together" and at the end of the text of subparagraph (f)), the following words "

; managing the household together for the purposes of this Act, the

the community of individuals that are permanently living together

sharing the cost of the her needs ".



227. In § 80 para. 2 (a). a), the words "its family members"

replaced by the words "members of her family".



228. In § 80 para. 2 (a). (b)), the word "property" is replaced by

"immovable property".



229. In § 80 para. 2 (a). (b)), the words "his family"

shall be replaced by "members of their family".



230. In § 80 para. 2 (a). (e)), the word "property" is replaced by

"immovable property".



231. In § 80 para. 2 (a). f), the words "its family members"

replaced by the words "members of her family".



232. In § 80 para. 6 (a). and), the words "and the last name, or the name" and

the words "last name, or the name, ' shall be deleted.



233. In § 80 para. 6 (a). (c)) the words ", where appropriate, the name and name

the last name "shall be replaced by" name ".



234. In § 80 para. 6 (a). (f)), the word "date" shall be replaced by the word "day".



235. In § 80 para. 10 (a). (b)), the words "their family members"

shall be replaced by "members of their family."



236. In § 80 para. 10 (a). e), the words "his family"

replaced by the words "the members of his family".



237. In § 80 para. 13 and in § 80 para. 14 the introductory part of the provisions of the word

"period" is replaced with "time".



238. In § 80 para. 14 (a). (b)) points 1 and 2, the words "family

a national "is replaced by" member of the family ".



239. In § 80 para. 14 (a). (d)), point 2, the words "within the period" are replaced by

the words "for a period".



240. In § 80 para. 14 (a). f) and (g)), the word "period" shall be replaced by

"time".



241. In § 81 para. 3 and § 81 para. 5 (b). and) the words ' and the last name,

where appropriate, the name "and" last name, or the name, ' shall be deleted.



242. In § 81 para. 5 (b). (c)), the words ", where appropriate, the name, the surname"

shall be deleted.



243. In § 81 para. 5 (b). (f)), the word "date" shall be replaced by the word "day".



244. In paragraph 82a para. 1 introductory part of the provisions, the word "registered"

replaced by the words "that person is registered".



245. In paragraph 82a para. 1 (b). (b)), the words "transfer of property" shall be deleted.



246. In paragraph 82a para. 5 (b). (b)), and (c)), the words "and the surname" are deleted.



247. In paragraph 82a para. 5 (b). I) point 2, the words "and the last name, or

the name "and" last name, or the name, ' shall be deleted.



248. In paragraph 82a para. 5 (b). I), paragraph 4, the word "date" shall be replaced by

"day".



249. In section 82b para. 4, the word "date" shall be replaced by "date".



250. In section 82b para. 5 and 6, the words "from the date" shall be replaced by "date".



251. In § 83 para. 1 the words "European Community" shall be replaced by

"The European Union".



252. In paragraph 84 of paragraph 1. 1 (b). and) the words "European Community"

replaced by the words "European Union".



253. In paragraph 84 of paragraph 1. 3 (b). and), the words "and the last name, or the name" and

the words "last name, or the name, ' shall be deleted.



254. In paragraph 84 of paragraph 1. 3 (b). (e)), the word "date" shall be replaced by the word "day".



255. In paragraph 84 of paragraph 1. 3 (b). I), the words "and the surname" are deleted.



256. In paragraph 84 of paragraph 1. 5 (b). (b)) and 84 paragraph by paragraph. 6 (a). and the words)

"The European Community" shall be replaced by the words "European Union".



257. In § 85 para. 5, the word "period" shall be replaced by the word "time".



258. In § 85 para. 9 (a). and), the words "and the surname" are deleted.



259. In § 85 para. 10 (a). and), the words "and the last name, or the name" and

the words "last name, or the name, ' shall be deleted.



260. In § 85 para. 10 (a). (c)), the word "last," is deleted.



261. In § 85 para. 10 (a). (f)), the word "date" shall be replaced by the word "day".



262. In § 86 para. 1 the introductory part, the words ' provisions, services and

buildings "shall be replaced by" or services ".



263. In § 86 para. 1 (b). and) the words "the Member State of the Organization

The North Atlantic Treaty or the North Atlantic Treaty Organization "

replaced by the words "a member of the North Atlantic Treaty Organization, other than the

The Czech Republic ".



264. In § 86 para. 1 (b). a), the words "the services and facilities" are replaced by

the words "or services".



265. In § 86 para. 1 (b). (b)), the words "the services and structures" are replaced by

the words "or services".



266. In § 86 para. 3 of the introductory part, the words ' provisions, services and

buildings "shall be replaced by" or services ".



267. In § 86 para. 3 (b). (b)), the words ", or construction services" shall be replaced by

the words "or services", and the words "including the facilities of these structures and services

related "shall be replaced by the words" equipment of buildings within this

project and related services ".



268. In § 86 para. 8 (a). and), the words "and the last name, or the name" and

the words "last name, or the name, ' shall be deleted.



269. In § 86 para. 8 (a). (f)), the word "date" shall be replaced by the word "day".



270. In § 87 para. 1 the words "European Community" shall be replaced by

"The European Union".



271. In § 87 para. 6 letter a) is added:



"and the business name or name), address, and tax identification number or

date of birth of the petitioner, ".



272. In § 87 para. 13 (a). (b)), the word "death" is replaced by

"death".



273. In § 88 para. 1 the words "European Community" shall be replaced by

"The European Union".



274. In § 88 para. 6 (d)):



"(d) a declaration that it is not)



1. the person registered for tax and



2. a person who is registered for purposes of the special scheme for the

supply of electronically supplied services in another Member State,

and ".



275. In § 88 para. 9 (a). (d)) and in § 89 paragraph 1. 7, the words ' of the European

the Community ' shall be replaced by the words "European Union".



276. In § 89 paragraph 1. 11, the words "established under a special legal

prescription ^ 25) "shall be replaced by the words" determined in accordance with the legislation of the

governing the valuation of assets. "



277. In § 89 paragraph 1. 13, the words "tax" shall be replaced by the words "tax

on output ".



278. In § 89 paragraph 1. 15 and section 90 para. 2 of the introductory part of the provisions of the words

"The European Community" shall be replaced by the words "European Union".



279. In paragraph 91, the words "tax" shall be replaced by the word "tax".



280. In § 92a para. 3 and 4, the word "date" shall be replaced by the word "day".



281. In the heading of section 95, the words "the participant of the Association" shall be replaced by

"partner companies".



282. In paragraph 95, the words "member of the Association" shall be replaced by "companion

the company "and the words" associations "are replaced by

"companions".



283. In paragraph 98 (a). (b)), the words "last name" and, where appropriate, the words "and

first name or last name, "shall be deleted.



284. In section 99a para. 5 (b). and) and in section 99a para. 5 (b). (b) the introductory part)

provisions, the terms "companies or cooperatives" shall be replaced by

"corporations".



285. In section 99a para. 5 (b). (b)) points 1 and 2, the words "of a company or

cooperatives "shall be replaced by" corporations "and the words" company or

cooperative "shall be replaced by the word" Corporation ".



286. In section 99a para. 5 (b). (c)), after the words "the companion"

the words "trading company".



287. In paragraph 100, paragraph 4 reads:



"(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 other companions. ".



288. In section 100a of the paragraph. 1, after the word "individual" is inserted the word "other".



289. In section 100a of the paragraph. 2 of the introductory part of the provisions for the number "44"

the word "containing".



290. In section 100a of the paragraph. 2 (a). and), the words "and the surname" are deleted.



291. In section 100a of the paragraph. 3, the word "individual" is inserted the word "other".



292. In § 101 paragraph. 1 the words "your own tax liability" shall be replaced by

the words "Custom tax".



293. In article 101, paragraph 3 shall be deleted.



Paragraphs 4 to 8 shall be renumbered as paragraphs 3 to 7.



294. In § 101 paragraph 4 is added:



"(4) of the Bill that as specified by companion keeps records for tax purposes


value added for the company, you must indicate on your tax

granting of taxable transactions and tax from his business and taxable transactions and

tax on the activities of the entire company. The other shareholders in a tax return

show only taxable transactions and tax on their own activities. ".



295. In § 101 paragraph. 5 the first sentence, the words "tax" shall be replaced by

the words "the obligation to admit tax".



296. In § 101 paragraph. 5 the second sentence, the words "tax" shall be replaced by

the word "tax".



297. In § 101 paragraph. 6 the first sentence, the words "tax" shall be replaced by

the words "the obligation to admit tax".



298. In § 101 paragraph. 6 the second sentence, the words "tax" shall be replaced by

the word "tax".



299. In § 101 paragraph. 7, the words "tax" shall be replaced by

"Tax".



300. In section 102 paragraph. 1 (b). (c)), the words "European Community"

replaced by the words "European Union".



301. In paragraph 102, paragraph 4 reads:



"(4) the summary report for the company given the specified partner who

served in the tax return for the company. ".



302. In section 102 paragraph. 8, the words "from the date" shall be replaced by "date".



303. In section 102 paragraph. 9, the words "tax" shall be replaced by

"taxes".



304. In the heading of section 104, the words "tax" shall be replaced by

"taxes".



305. In § 104 paragraph. 1 and 2, the words "tax" shall be replaced by

"tax" and the word "tax" shall be replaced by the word "tax".



306. In § 104 paragraph. 3, the words "tax" shall be replaced by

"taxes".



307. In § 105 para. 1 the word "overpayment" is replaced by "the overpayment

greater than $ 100 ".



308. In § 105 para. 1, the second sentence is replaced by the phrase "this does not apply if

a vratitelný the overpayment by changing the set taxes based on

additional assessment. ".



309. In section 105, paragraph 4 shall be deleted.



310. In paragraph 106, paragraph 6 is added:



"(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 testator's tax transition. ".



311. section 106c including the title reads as follows:



"§ 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. ".



312. In § ▼M4 4, after the word "day", the words "the following

After a day ".



313. In § 108 paragraph. 1 (b). and the words "), provision of services or

transfer of real estate "shall be replaced by the words" or services ".



314. In § 108 paragraph. 1 (b). (d)), the words "European Community"

replaced by the words "European Union".



315. In § 108 paragraph. 1 (b). e), the words "tax" shall be replaced by

the words "the obligation to admit tax".



316. In § 108 paragraph. 2 (a). a) and b), the words "tax liable"

replaced by the words "the obligation to pay tax".



317. The footnote # 10, 24, 25, 26a, and 36 are deleted, including the

references to footnotes.



Article. X



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.



PART SIX



Amendment of the Act on excise duties



Article. XI



Act No. 356/2003 SB., on the Excise Tax Act, as amended by Act No.

479/2003 Coll., Act No. 235/2004 Coll., Act No. 313/2004 Coll., Act No.

558/2004 Coll., Act No. 695/2004 Coll., Act No. 179/2005 Coll., Act No.

217/2005 Coll., Act No. 377/2005 Coll., Act No. 379/2005 Coll., Act No.

545/2005 Coll., Act No. 309/2006 Coll., Act No. 575/2006 Coll., Act No.

261/2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll., Act No.

37/2008 Coll., Act No. 124/2008 Coll., Act No. 245/2008 Coll., Act No.

309/2008 Coll., Act No. 87/2009 Coll., Act No. 281/2009 Coll., Act No.

292/2009 Coll., Act No. 362/2009 Coll., Act No. 59/2010 Coll., Act No.

95/2007 Coll., Act No. 221/2007 Coll., Act No 420/2007 Coll., Act No.

457/2011 Coll., Act No. 458/2011 Coll., Act No. 18/2009 Coll., Act No.

407/2009 Coll., Act No. 500/2012 Coll. and Act No. 308/2013 Coll., is amended

as follows:



1. In article 1 (1). 1 the introductory part, the words ' the provisions of the European

the Community ' shall be replaced by the words "European Union".



2. Footnote 1 is added:



"1) Council Directive 2008/118/EC of 16 December 2002. December 2008 concerning the General arrangements for

excise duty and repealing Directive 92/12/EEC.



Council Directive 64/2011/EU of 21. June 2011 on the structure and rates

excise duty on tobacco products.



Council Directive 92/83/EEC of 19 December. 19 October 1992 on the harmonisation of the structures of

excise duties on alcohol and alcoholic beverages.



Council Directive 92/84/EEC of 19 December. October 1992 on the approximation of the rates of

excise duty on alcohol and alcoholic beverages.



Council Directive 95/60/EC of 27 June 2002. November 1995 on fiscal marking

gas oils and kerosene.



Council Directive 2003/96/EC of 27 June 2002. October 2003, amending

the structure of the Community framework for the taxation of energy

products and electricity, as amended by Council Directive 2004/74/EC of 29 April 2004.

April 2004 amending Directive 2003/96/EC as regards the possibility of

certain Member States to apply for energy products and

electricity, temporary exemptions or reductions in the level of taxation, and

Council Directive 2004/75/EC of 29 April 2004. April 2004, amending Directive

2003/96/EC as regards the possibility for Cyprus to apply for energy

products and electricity, temporary exemptions or reductions in the level of

taxation. ".



3. In article 1 (1). 2 the final part of the provision, the words "(hereinafter referred to as" tax ")"

shall be deleted.



4. In article 2 (2). 1 (b). (b)), the words "European Community" shall be replaced by

the words "European Union".



5. In article 2 (2). 1, letter c) the following point (d)), which read as follows:



"(d)) by another Member State, the Member State with the exception of the United States,".



Subparagraph (d)) and e) shall become letters (e)), and (f)).



6. In article 2 (2). 1 (b). e), the words "European Community" shall be replaced by

the words "European Union".



7. in section 2, paragraph 2 reads as follows:



"(2) for the purposes of this Act,



the territory of the Principality of Monaco) and considered to be the territory of the French Republic,



(b) the territory of Jungholz and Mittelberg) (KleinesWalsertal) considered the territory of the

The Federal Republic of Germany,



(c)) the territory of the Isle of Man considered to be the territory of the United Kingdom of great

Britain and Northern Ireland,



(d)) the territory of San Marino considers the territory of the Italian Republic and the



e) sovereign territory of the United Kingdom Akrotiri and Dhekelia be construed as

the territory of Cyprus. "



8. In article 2 (2). 5 and 6, the words ' European Community ' shall be replaced by

"The European Union".



9. In paragraph 3 (b). b) and d), the words "European Community" shall be replaced by

the words "European Union".



10. in section 3 of the letter n) is:



"many) classifications NACE classification of economic activities referred to in

European Parliament and Council Regulation (EC) No 1893/2006 of 20 February 2006

December 2006 establishing the statistical classification of economic

activities NACE revision 2 and amending Council Regulation (EEC) No 3037/90

and certain EC regulations on specific statistical domains, as

the text ".



11. In paragraph 3 (b). p), the words "natural persons" shall be deleted and the word "physical"

shall be replaced by the word "this".



12. In paragraph 3 (b). with) the words "loss or deterioration as a result of

proven to be unpredictable and unavoidable events ' is replaced by

"an unpredictable loss or spoilage".



13. in section 3 of the letter t) deleted.



The present case u) and v) are referred to as the letters t) and u).



14. in section 3 of the letter u) is added:



"for households, backed by the community) the natural persons who

together they live permanently together and sharing the cost of the her needs. "



15. in section 4, paragraph 4. 1 (b). g), the words "of the transition or transfer" shall be replaced by

the word "loss".



16. in section 4, paragraph 7 shall be deleted.



17. in § 5 para. 2 a) and (b)):



"and the business name or name), address, and tax identification number

the payer,




(b)) or the name of a commercial company, the registered office or place of residence and tax

the identification number, if assigned, the transferee ".



18. in § 5 para. 3 letters and) and (b)):



"and the business name or name), address, and tax identification number

the seller,



(b)) or the name of a commercial company, the registered office or place of residence and tax

the identification number, if any, of the buyer ".



19. in § 5 para. 4 letter a) is added:



"and the business name or name), the registered office or place of residence and tax

the identification number, if assigned, the sender ".



20. In paragraph 6 (1). 2 a) and (b)):



"and the business name or name), address, and taxpayer identification number,

If it was allocated, of the Bill-to customer, or user,



(b)) or the name of a commercial company, the registered office or place of residence and tax

the identification number, if assigned, the receiving of the user ".



21. in article 6, paragraph 5 shall be deleted.



22. sections 7 and 8, including the following titles:



"section 7 of the



Subject to tax



The subject of taxes are selected products on the territory of the European Union

produced or imported tax throughout the European Union.



§ 8



Chargeability of VAT



Tax liability arises the production of selected products on the territory of the

The European Union imports of selected products to the tax territory of the European

Union. ".



23. in § 9 para. 3 (b). a) and (d)), the words ", if it is not a loss of

or deterioration within the meaning of section 3 (b). with) "shall be replaced by the words" with the exception of

unpredictable loss or deterioration ".



24. in section 9, paragraph 4 reads:



"(4) the obligation to declare and pay tax there is also the date of the loss or

the date of propachtování of the business establishment or part thereof forming

a separate organizational unit, which belongs to the untaxed selected

products located outside of the conditional exemption scheme. ".



Footnote No 14 to 17 shall be deleted.



25. in section 9, paragraph 5 shall be deleted.



26. in section 10, paragraph 2 shall be deleted and shall be deleted at the same time, paragraph

1.



27. in paragraph 11 (1) 1 (b). (d)), the words ' of the Member States of the Organization

The North Atlantic Treaty "shall be replaced by the words" States which are members of the

North Atlantic Treaty Organization, ".



28. in section 11 (1) 1 (b). (d)) and e), the words "European Community"

replaced by the words "European Union".



29. in article 11, paragraph 4 shall be deleted.



30. In § 13 para. 2 letter a) is added:



"and the business name or name), the registered office or place of residence and tax

the identification number or date of birth of the petitioner, ".



31. in § 13 para. 2 letter e) is added:



"e) business name or the name, address and tax identification number

vendor and place of issue of selected products ".



32. In § 13 para. 22 (a). (c)), the word "death" is replaced by

"death".



33. In article 13, paragraph 25 deleted.



34. In § 14 para. 1 (b). and) the words "European Community"

replaced by the words "European Union".



35. In § 14 para. 2 (a). (d)), point 2, the words ", if it is not a

loss or deterioration within the meaning of section 3 (b). with) "shall be replaced by the words" with the

the exception of unforeseeable loss or deterioration ".



36. In § 14 para. 3, the words ", with the exception of the loss of or deterioration in the

the meaning of section 3 (b). with), "are replaced by the words" with the exception of the unpredictable

loss or deterioration ".



37. In § 14 para. 4, the words "loss or deterioration within the meaning of section 3 of the

(a). with) "are replaced by the words" towards the unpredictable loss or deterioration ".



38. In article 15, paragraph 2. 1 (b). (d)), the words "European Community",

replaced by the words "European Union".



39. In article 15, paragraph 2. 1 (b). (g)), the term ' family member ' shall be replaced by

the words "member of the family".



40. in article 15, paragraph 2. 1 (b). (g)), the word "common" is replaced by

"running together".



41. In article 15, paragraph 2. 2 (a). a), the words "his family"

replaced by the words "the members of his family".



42. In article 15, paragraph 2. 2 (a). (b)), the words "his family"

shall be replaced by "members of their family".



43. In article 15, paragraph 2. 2 (a). g), the words "of his family"

replaced by the words "the members of her family".



44. In article 15, paragraph 2. 8 a) and (b)):



"and the business name or name), address, and tax identification number

the seller,



(b) the name of the buyer, ").



45. In article 15, paragraph 2. 12 (a). (b)), the words "his family"

replaced by the words "the members of his family".



46. In article 15, paragraph 2. 12 (a). (d)), the words "European Community",

replaced by the words "European Union".



47. In article 15, paragraph 2. 12 (a). e), the words "his family"

replaced by the words "the members of his family".



48. In article 15, paragraph 2. 12 (a). g), the words "European Community",

replaced by the words "European Union".



49. In article 15, paragraph 2. 12 (a). (h)), the term "family members" shall be replaced by

the words "family members".



50. in article 18, paragraph 9 shall be deleted.



51. In article 19, paragraph 8 shall be deleted.



52. In section 20 (2). 2 letter a) is added:



"and the business name or name), address, and tax identification number

the Bill ".



53. In section 20 (2). 18 (a). (b)), the word "death" is replaced by

"death".



54. In paragraph 20, paragraph 11 shall be deleted.



55. In section 21 para. 1 (b)):



"(b)) financial guarantee, which was adopted by the tax authorities, or".



56. In § 21 para. 5, the words "the undersigned" shall be replaced by

"his surety obligations".



57. In paragraph 21 of the paragraph. 6, the words "the obligations to pay the excise tax"

replaced by the words "arrears of excise".



58. In paragraph 21 of the paragraph. 12, the words "financial obligations" shall be replaced by

"monetary debts" and "obligations" shall be replaced by the words "money

debts ".



59. In paragraph 2 of section 21a. 2 (a). (c)), the word "Member" shall be replaced by

"Member".



60. In § 21a para. 6 and 10, the word "commitments" shall be replaced by

"obligations".



61. In paragraph 22 of the paragraph. 2 letter a) is added:



"and the business name or name), address, and tax identification number

the Bill ".



62. In paragraph 22 of the paragraph. 18 (a). (b)), the word "death" is replaced by

"death".



63. In section 22, paragraph 24 deleted.



64. In § 23 para. 1, letter a) is added:



"and the business name or name), address, and tax identification number

the Bill ".



65. In § 23 para. 1 (b). (c)), the words "trade name or name, registered office

and the data on the register for VAT in another Member State from another vendor

Member State, it is a legal person; first and last name, or

business name, place of residence and registration data for tax in another

Member State of the supplier from a Member State, is a natural

the person "is replaced by" business name or the name, address and details of the

Register for VAT in another Member State of the supplier from another Member

the State ".



66. In article 23, paragraph 7 shall be deleted.



67. In section 27 para. 3 (b). (b)), the words "European Community"

replaced by the words "European Union".



68. In section 27a para. 1 and 2, the words "loss or deterioration within the meaning of section 3 of the

(a). with), "are replaced by" unforeseeable losses or

devaluation ".



69. In section 27b para. 1 the words "European Community" shall be replaced by

"The European Union".



70. in paragraph 1 of section 27b. 1 the words "loss or deterioration within the meaning of section 3 of the

(a). with), "are replaced by" unforeseeable losses or

devaluation ".



71. In section 27b para. 2 and 3, the words "European Community" shall be replaced by

the words "European Union".



72. In section 27b para. 3 the words "loss or deterioration within the meaning of section 3 of the

(a). with), "are replaced by" unforeseeable losses or

devaluation ".



73. In § 27 para. 1 and 2, the words "European Community" shall be replaced by

the words "European Union".



74. In § 28 para. 2 the words "loss or deterioration within the meaning of section 3 of the

(a). with) "shall be replaced by" unforeseeable loss or deterioration ".



75. In § 28 para. 7 (b). (b)), the words "European Community"

replaced by the words "European Union".



76. In § 28 para. 7 (b). (c)), the words "loss of or deterioration in the

the meaning of section 3 (b). with) "shall be replaced by" unforeseeable loss or

debasement ".



77. In § 28 para. 8 (a). (b)), the words "European Community"

replaced by the words "European Union".



78. In § 28 para. 8 (a). (c)), the words "loss of or deterioration in the

the meaning of section 3 (b). with) "shall be replaced by" unforeseeable loss or

debasement ".



79. In section 28 para. 10, after the word "this" is inserted the word "other".



80. in section 29 para. 6 and 8, the words "loss or deterioration within the meaning of section 3 of the

(a). with) "shall be replaced by" unforeseeable loss or deterioration ".



81. In section 29 para. 10, the words "loss or deterioration within the meaning of section 3 of the

(a). with) "shall be replaced by" unforeseeable loss or deterioration ".



82. In § 30 paragraph 2. 5, the words "European Community" shall be replaced by

"The European Union".



83. In § 31 para. 6, the words "loss or deterioration within the meaning of section 3 of the

(a). with) "shall be replaced by" unforeseeable loss or deterioration ".



84. In § 31 para. 8, the words "loss or deterioration within the meaning of section 3 of the

(a). with) "shall be replaced by" unforeseeable loss or deterioration ".



85. In § 33 para. 2, the words "[§ 3 (b). t)] "be deleted.



86. In § 33 para. 4 (b). (b)), the word "surname" is deleted.



87. In § 33 para. 12 (a). (c)), the words "to the loss of or deterioration in the


the meaning of section 3 (b). with) "shall be replaced by the words" towards the unpredictable loss or

debasement ".



88. In § 33 para. 15, the words "loss or deterioration within the meaning of section 3 of the

(a). with) "shall be replaced by" unforeseeable loss or deterioration ".



89. In § 33 para. 17, the words "loss or deterioration within the meaning of section 3 of the

(a). with) "shall be replaced by" unforeseeable loss or deterioration ".



90. in § 33a paragraph 1. 2 a) and (b)):



"and the business name or name), registered office and registration data to tax in

another Member State of the person sending the selected products from another

of a Member State; This information will be confirmed by the competent tax administrator,



(b) the business name or name), address, and tax identification number of the person

to be appointed as a tax representative for the sending of the selected

products ".



91. In § 33a paragraph 1. 10, the words "or the place of residence ' shall be deleted.



92. In § 33a paragraph 1. 12 (a). (b)), the word "death" is replaced by

"death".



93. In § 36 odst. 1 the words "European Community" shall be replaced by

"The European Union".



94. In § 36 odst. 5 letter a) is added:



"and the business name or name), the registered office or place of residence and tax

the identification number or date of birth of the petitioner, ".



95. In § 36 odst. 13 (a). (b)), the word "death" is replaced by

"death".



96. In § 37 para. 2 (a). (c)), after the words "the members of his" the words

"running together" and "their" are the words "together

Managing ".



97. In § 41 para. 3 letter a) is added:



"and the business name or name), address, and tax identification number

the tax body ".



98. In paragraph 43, the words "§ 23 para. 4, § 29 para. 2 and "are deleted.



99. In § 49 paragraph 3 and 4 are added:



"(3) for the purposes of Mineralogical practices of this Act, the

technological processes mentioned in the classification NACE code (C) 23 "production

other non-metallic mineral products ".



(4) by metallurgical processes for the purposes of this Act, the heat

processing of ores and their concentrates, as the output from this product

activities and the production of the metals listed in the classification NACE under Code C 24

"manufacture of basic metals".



100. In § 55 para. 7 a) and (b)):



"and the business name or name), the registered office or place of residence and tax

the identification number or date of birth of the seller,



(b) the business name or name), address, and tax identification number

the buyer ".



101. In § 55 para. 8 letter a) is added:



"and the business name or name), address, and tax identification number

the manufacturer ".



102. In § 56 para. 8 a) and (b)):



"and the business name or name), address, and tax identification number

the seller,



(b) the business name or name), the registered office or place of residence and tax

the identification number or date of birth of the purchaser ".



103. In § 56 para. 9 letter a) is added:



"and the business name or name), address, and tax identification number

the manufacturer ".



104. In section 56a para. 6 a) and (b)):



"and the business name or name), address, and tax identification number

the seller,



(b) the business name or name), the registered office or place of residence and tax

the identification number or date of birth of the purchaser ".



105. In section 56a para. 7 letter a) is added:



"and the business name or name), address, and tax identification number

the manufacturer ".



106. In section 60a paragraph 1. 2 letter a) is added:



"and the business name or name), the registered office or place of residence and tax

the identification number or date of birth of the petitioner, ".



107. In section 60a paragraph 1. 2 letter e) is added:



"e) business name or the name, address and tax identification number

vendor and place of issue of selected products ".



108. In section 60a paragraph 1. 17 (a). (c)), the word "death" is replaced by

"death".



109. In article 64, paragraph 2 shall be deleted and shall be deleted at the same time marking

of paragraph 1.



110. In paragraph 72, paragraph 2 reads as follows:



"(2) the user is also obliged to apply in writing to the liberation of ethyl alcohol from

tax at the original owner in the cases covered by the exemption

from the taxes referred to in paragraph 1, prior to the acquisition of title to nezdaněnému

ethyl alcohol that is the property of the original owner, before



and the contract of tenancy) business establishment or part thereof forming

a separate branch of the original owner or



(b)) the lapse of the business establishment or part of it forming a separate

organizational folder to the original owner. ".



111. In § 72 para. 3, the word "business" is replaced by "commercial

the race ".



112. In Section 79a of the paragraph. 2 letter a) is added:



"and the business name or name), address, and tax identification number

the person who intends to sell spirits ".



113. In Section 79a of the paragraph. 2 (b)) shall be deleted.



Subparagraph (c)) to (h)) shall be renumbered as subparagraph (b)) to (g)).



114. In Section 79a of the paragraph. 2 (c)):



"(c) the trade name or name), address, and tax identification number

the person from whom they were purchased, "spirits.



115. In Section 79a of the paragraph. 2 (d)) shall be deleted.



Subparagraph e) to (g)) shall become points (d) to (f))).



116. In § 80 para. 1, after the word "it", the words "together

farmers "and after the word" her "with the words" together

farmers ".



117. In § 82 para. 2 (a). and), the word "business" is deleted.



118. In § 86 para. 3, after the word "comprising" the words "together

farmers ".



119. In § 103 para. 2 the term "undertaking" is replaced by "commercial

the race ".



120. In § 103 para. 6, the words "European Community" shall be replaced by

"The European Union".



121. In § 108 paragraph. 2 the words "the name and address, is a legal person,

name and surname or business name, and place of residence, if the

a natural person "shall be replaced by the words" name and address ".



122. In § 118 paragraph. 3, the word "business" is replaced by "commercial

the race ".



123. In section 119 paragraph 1. 4 letter a) is added:



"and financial guarantees issued) for the benefit of the designated tax administrator,

accepted by the tax authorities, ".



124. In section 119 paragraph 1. 5 (b). (b)), the words "loss of or deterioration in the

the meaning of section 3 (b). with) "shall be replaced by" unforeseeable loss or

debasement ".



125. In paragraph § 134e 3, the words "or place of residence ' shall be deleted.



126. In paragraph 134g paragraph. 3 letter a) is added:



"and the business name or name), address, and tax identification number

the petitioner, ".



127. In paragraph 134j paragraph. 1 (b). (c)), the word "death" is replaced by

"death".



128. In paragraph 134p paragraph. 3, the words "or place of residence ' shall be deleted.



129. In paragraph § 134r 3 letter a) is added:



"and the business name or name), address, and tax identification number

the petitioner, ".



130. In paragraph 134u paragraph. 1 (b). (c)), the word "death" is replaced by

"death".



131. In paragraph § 135zs 3 and § 135zx para. 3, the words "or the place of

"be deleted.



132. The footnote No 6, 33, 36a and 63 are repealed, including the

references to footnotes.



Article. (XII)



Transitional provision



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 the Act No. 353/2003 SB., 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.



PART SEVEN



Amendment of the Act on compulsory labelling of alcohol



Article. XIII



Act No. 307/2013 Coll., concerning the compulsory labelling of alcohol, as amended by Act No.

308/2013 Coll., is amended as follows:



1. in the section 18 para. 2 at the beginning of subparagraph (b)) the following the word "physical".



2. in section 18 para. 2 (a). (b)) after the word "authority" the words ",

or the representative of the legal person, who is the statutory body or

a statutory body ".



3. In section 35 para. 1 (b). (b)), the words "or place of business ' are deleted.



4. § 36 odst. 4, the words "or place of business ' are deleted.



5. in section 40 para. 2 (b)):



"(b) the business name or name) of the holder, who took over control of the tape,

its registered office and its tax identification number ".



6. § 46 para. 2 at the beginning of subparagraph (b)) the following the word "physical".



7. § 46 para. 2 (a). (b)) after the word "authority" the words ",

or the representative of the legal person, who is the statutory body or

a statutory body ".



8. In § 57 para. 2 (a). and), the words "and the surname" are deleted.



9. In § 57 para. 2 (a). (b)), the words "or place of business ' are deleted.



10. In § 57 para. 2 (a). (c)), the words "organisational"

replaced by the words "of the branch or any other branch of business

the race ".



11. In § 62 para. 1 (b). I), the words "or place of business ' are deleted.



Article. XIV



Transitional provision



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. 307/2013 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.



PART EIGHT



Amendment of the Act on the public budget stabilization



Article. XV



Act No. 261/2007 Coll., on the public budget stabilization, as amended by

Act No. 2/2009 Coll., Act No. 207/2009 Coll., Act No. 281/2009 Coll.,

Act No. 282/2009 Coll., Act No. 292/2009 Coll., Act No. 199/2010 Coll.,

Act No. 329/2007 Coll., Act No. 366/2007 Coll., Act No 420/2007 Coll.

Act No. 167/2012 Coll., Act No. 463/2012 Coll. and Act No. 313/2013

Coll., is amended as follows:



1. in part forty-fifth article. LXXII § 1 (1). 1, the words ' of the European

the Community ' shall be replaced by the words "European Union".



2. in part forty-fifth article. LXXII § 1 (1). 1 the words "(hereinafter referred to as

"tax") ' shall be deleted.



3. in part forty-fifth article. LXXII § 1 (1). 2 the words "Customs authorities"

replaced by the words "authorities of the Customs Administration of the Czech Republic."



4. at the forty-fifth article. LXXII § 2 (2). 1 letter e) is added:



"e) of the NACE classification of economic activities referred to in

European Parliament and Council Regulation (EC) No 1893/2006 of 20 February 2006

December 2006 establishing the statistical classification of economic

activities NACE revision 2 and amending Council Regulation (EEC) No 3037/90

and certain EC regulations on specific statistical domains, as

the text ".



5. at the forty-fifth article. LXXII § 2 (2). 1 (b). f), the words "DJ

27 manufacture of basic metals and fabricated products "shall be replaced by" (C) 24

"manufacture of basic metals" ".



6. at the forty-fifth article. LXXII § 2 (2). 1 (b). g), the words "DI

(26) "is replaced by" (C) 23 ".



7. at the forty-fifth article. LXXII § 2 (2). 1 letter i) reads as follows:



"i) identification data



1. the trade name or name,



2. the registered office or place of residence,



3. tax identification number, if assigned. ".



8. at the forty-fifth article. LXXII 3(9) 2 the words "Customs

the Office "shall be replaced by" tax administrator ".



9. at the forty-fifth article. § 8 paragraph LXXII. 5, the words "the Office"

replaced by the words "tax administrator".



10. at the forty-fifth article. LXXII § 9 para. 1 and in section 10, paragraph 1. 1, the

the words "customs authority" shall be replaced by "tax administrator".



11. at the forty-fifth article. LXXII section 10(4). 2 of the introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



12. at the forty-fifth article. LXXII section 10(4). 2 (a). (c)), the words

"or in the insolvency proceedings" be deleted.



13. at the forty-fifth article. LXXII § 11 (1) 1 the words "Customs

the Office "shall be replaced by" tax administrator ".



14. at the forty-fifth article. LXXII § 11 (1) 2 the words "the Office"

replaced by the words "tax administrator".



15. at the forty-fifth article. LXXII § 11 (1) 4 introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



16. at the forty-fifth article. § 13 para. LXXII 1 and § 14 para. 1, the

the words "customs authority" shall be replaced by "tax administrator".



17. at the forty-fifth article. § 14 para. LXXII 2 of the introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



18. at the forty-fifth article. § 14 para. LXXII 2 (a). (c)), the words

"or in the insolvency proceedings" be deleted.



19. at the forty-fifth article. § 15 para. LXXII 2 of the introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



20. at the forty-fifth article. LXXII of section 22 paragraph 1. 1 (b). (d)), the words

"European Community" shall be replaced by the words "European Union".



21. at the forty-fifth article. LXXII of section 22 paragraph 1. 1 (b). g), the words

"family member" is replaced by "member of the family".



22. at the forty-fifth article. LXXII of section 22 paragraph 1. 1 (b). (g)), the word

"common" is replaced by "running together".



23. at the forty-fifth article. LXXII § 22 shall be inserted after paragraph 1

paragraph 2, which reads as follows:



"(2) jointly managing the household for the purposes of this section, means

the community of individuals that are permanently living together

sharing the cost of the her needs. "



Paragraphs 2 and 3 shall become paragraphs 3 and 4.



24. at the forty-fifth article. § 23 paragraph LXXII 3 and in paragraph 24, the words

"European Community" shall be replaced by the words "European Union".



25. at the forty-fifth article. § 23 paragraph LXXII 3 the words "Customs

the Office "shall be replaced by" tax administrator ".



26. at the forty-fifth article. LXXII section 26, paragraph 2 shall be deleted.



The former paragraph 3 shall become paragraph 2.



27. at the forty-fifth article. LXXII section 28 para. 4, the words "the Office"

replaced by the words "administrative authority which is the tax administrator".



28. at the forty-fifth article. LXXII section 29 of the initial part of the provisions of the

the words "customs authority shall publish on its notice board and" are replaced by

the words "tax administrator shall publish".



29. at the forty-fifth article. LXXII section 29 (c)):



"(c) the tax administrator of the competent person) on that list,".



30. at the forty-sixth article. LXXIII § 1 (1). 1, the words ' of the European

the Community ' shall be replaced by the words "European Union".



31. at the forty-sixth article. LXXIII § 1 (1). 1 the words "(hereinafter referred to as

"tax") ' shall be deleted.



32. at the forty-sixth article. LXXIII § 1 (1). 2 the words "Customs

the authorities "are replaced by the words" authorities of the Customs Administration of the Czech Republic. "



33. at the forty-sixth article. LXXIII § 2 (2). 1 letter e) is added:



"e) of the NACE classification of economic activities referred to in

European Parliament and Council Regulation (EC) No 1893/2006 of 20 February 2006

December 2006 establishing the statistical classification of economic

activities NACE revision 2 and amending Council Regulation (EEC) No 3037/90

and certain EC regulations on specific statistical domains, as

the text ".



34. at the forty-sixth article. LXXIII § 2 (2). 1 (b). f), the words

"DJ" 27 manufacture of basic metals and fabricated products "shall be replaced by" (C)

24 manufacture of basic metals "".



35. at the forty-sixth article. LXXIII § 2 (2). 1 (b). g), the words

"DI 26" is replaced by "(C) 23".



36. at the forty-sixth article. LXXIII § 2 (2). 1 letter i) reads as follows:



"i) identification data



1. the trade name or name,



2. the registered office or place of residence,



3. tax identification number, if assigned. ".



37. at the forty-sixth article. LXXIII § 3 (1). 2 the words "Customs

the Office "shall be replaced by" tax administrator ".



38. at the forty-sixth article. LXXIII § 8 paragraph. 3 the words "Customs

the authority "shall be replaced by" tax administrator ".



39. at the forty-sixth article. LXXIII § 9 para. 1 and in section 10, paragraph 1. 1, the

the words "customs authority" shall be replaced by "tax administrator".



40. at the forty-sixth article. LXXIII section 10(4). 2 of the introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



41. at the forty-sixth article. LXXIII section 10(4). 2 (a). (c)), the words

"or in the insolvency proceedings" be deleted.



42. at the forty-sixth article. LXXIII § 11 (1) 1 the words "Customs

the Office "shall be replaced by" tax administrator ".



43. at the forty-sixth article. LXXIII § 11 (1) 3 of the introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



44. at the forty-sixth article. § 13 para. LXXIII 1 and § 14 para. 1, the

the words "customs authority" shall be replaced by "tax administrator".



45. at the forty-sixth article. LXXIII § 14 para. 2 of the introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



46. at the forty-sixth article. LXXIII § 14 para. 2 (a). (c)), the words

"or in the insolvency proceedings" be deleted.



47. at the forty-sixth article. § 15 para. LXXIII 2 of the introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



48. at the forty-sixth article. LXXIII § 21, art. 1 (b). (d)), the words

"European Community" shall be replaced by the words "European Union".



49. at the forty-sixth article. LXXIII § 21, art. 1 (b). g), the words

"family member" is replaced by "member of the family".



50. at the forty-sixth article. LXXIII § 21, art. 1 (b). (g)), the word

"common" is replaced by "running together".



51. at the forty-sixth article. LXXIII § 21 shall be inserted after paragraph 1

a new paragraph 2 is added:



"(2) jointly managing the household for the purposes of this section, means

the community of individuals that are permanently living together

sharing the cost of the her needs. "



Paragraphs 2 and 3 shall become paragraphs 3 and 4.



52. at the forty-sixth article. Section 22 paragraph LXXIII 3 and in paragraph 23, the words


"European Community" shall be replaced by the words "European Union".



53. at the forty-sixth article. Section 22 paragraph LXXIII 3 the words "Customs

the Office "shall be replaced by" tax administrator ".



54. at the forty-sixth article. LXXIII § 25 paragraph 2 shall be deleted.



The former paragraph 3 shall become paragraph 2.



55. at the forty-sixth article. LXXIII section 27 para. 4 the words "Customs

the authority "shall be replaced by" administrative authority which is the tax administrator ".



56. at the forty-sixth article. LXXIII § 28 of the introductory part of the provisions of the

the words "customs authority shall publish on its notice board and" are replaced by

the words "tax administrator shall publish".



57. at the forty-sixth article. LXXIII section 28 (b)):



"(b) the tax administrator of the competent person) on that list,".



58. at the forty-seventh article. LXXIV § 1 (1). 1, the words ' of the European

the Community ' shall be replaced by the words "European Union".



59. at the forty-seventh article. LXXIV § 1 (1). 1 the words "(hereinafter referred to as

"tax") ' shall be deleted.



60. at the forty-seventh article. LXXIV § 1 (1). 2 the words "Customs

the authorities "are replaced by the words" authorities of the Customs Administration of the Czech Republic. "



61. at the forty-seventh article. LXXIV § 2 (2). 1 letter e) is added:



"e) of the NACE classification of economic activities referred to in

European Parliament and Council Regulation (EC) No 1893/2006 of 20 February 2006

December 2006 establishing the statistical classification of economic

activities NACE revision 2 and amending Council Regulation (EEC) No 3037/90

and certain EC regulations on specific statistical domains, as

the text ".



62. at the forty-seventh article. LXXIV § 2 (2). 1 (b). f), the words "DJ

27 manufacture of basic metals and fabricated products "shall be replaced by" (C) 24

"manufacture of basic metals" ".



63. at the forty-seventh article. LXXIV § 2 (2). 1 (b). g), the words "DI

(26) "is replaced by" (C) 23 ".



64. at the forty-seventh article. LXXIV § 2 (2). 1 letter i) reads as follows:



"i) identification data



1. the trade name or name,



2. the registered office or place of residence,



3. tax identification number, if assigned. ".



65. at the forty-seventh article. LXXIV § 3 (1). 2 the words "Customs

the Office "shall be replaced by" tax administrator ".



66. at the forty-seventh article. LXXIV § 9 para. 1 and in section 10, paragraph 1. 1, the

the words "customs authority" shall be replaced by "tax administrator".



67. at the forty-seventh article. LXXIV section 10(4). 2 of the introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



68. at the forty-seventh article. LXXIV section 10(4). 2 (a). (c)), the words

"or in the insolvency proceedings" be deleted.



69. at the forty-seventh article. LXXIV § 11 (1) 1 the words "Customs

the Office "shall be replaced by" tax administrator ".



70. at the forty-seventh article. LXXIV § 11 (1) 2 the words "Customs

the authority "shall be replaced by" tax administrator ".



71. at the forty-seventh article. LXXIV § 11 (1) 4 introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



72. at the forty-seventh article. LXXIV § 13 para. 1 and § 14 para. 1, the

the words "customs authority" shall be replaced by "tax administrator".



73. at the forty-seventh article. LXXIV § 14 para. 2 of the introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



74. at the forty-seventh article. LXXIV § 14 para. 2 (a). (c)), the words

"or in the insolvency proceedings" be deleted.



75. at the forty-seventh article. LXXIV in § 15 para. 2 of the introductory part

provisions, the words "customs authority" shall be replaced by "tax administrator".



76. at the forty-seventh article. LXXIV section 22 para. 1 (b). (d)), the words

"European Community" shall be replaced by the words "European Union".



77. at the forty-seventh article. LXXIV section 22 para. 1 (b). g), the words

"family member" is replaced by "member of the family".



78. at the forty-seventh article. LXXIV section 22 para. 1 (b). (g)), the word

"common" is replaced by "running together".



79. at the forty-seventh article. LXXIV § 22 shall be inserted after paragraph 1

paragraph 2, which reads as follows:



"(2) jointly managing the household for the purposes of this section, means

the community of individuals that are permanently living together

sharing the cost of the her needs. "



Paragraphs 2 and 3 shall become paragraphs 3 and 4.



80. at the forty-seventh article. LXXIV § 23 para. 3 and in paragraph 24, the words

"European Community" shall be replaced by the words "European Union".



81. at the forty-seventh article. LXXIV § 23 para. 3 the words "Customs

the Office "shall be replaced by" tax administrator ".



82. at the forty-seventh article. LXXIV section 26, paragraph 2 shall be deleted.



The former paragraph 3 shall become paragraph 2.



83. at the forty-seventh article. LXXIV § 28 para. 4 the words "Customs

the authority "shall be replaced by" administrative authority which is the tax administrator ".



84. at the forty-seventh article. LXXIV section 29 of the initial part of the provisions of the

the words "customs authority shall publish on its notice board and" are replaced by

the words "tax administrator shall publish".



85. at the forty-seventh article. Letter LXXIV section 29 c) is added:



"(c) the tax administrator of the competent person) on that list,".



Article. XVI



Transitional provision



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 sections forty-fifth to forty-seventh of the Act No. 261/2007

Coll., in the version in force from the date of entry into force of this legal

the Senate measure, as to the facts, conditions, relationships, entities,

the subjects of private law rights and obligations under the legislation of

effective from the date of entry into force of the legal measures of the Chamber,

which they are, by their nature and purpose.



PART NINE



Amendment of the Act on administrative fees



Article. XVII



In the annex to the Act No 634/2004 Coll., on administrative fees, as amended by

Act No. 217/2005 Coll., Act No. 228/2005 Coll., Act No. 361/2005 Coll.

Act No 444/2005 Coll., Act No. 545/2005 Coll., Act No. 553/2005 Coll.

Act No. 48/2006 Coll., Act No. 56/2006 Coll., Act No. 57/2006 Coll.

Act No. 81/2006 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll.

Act No. 130/2006 Coll., Act No. 137/2006 Coll., Act No. 137/2006 Coll.,

Act No. 159/2006 Coll., Act No. 179/2006 Coll., Act No. 186/2006 Coll.

Act No 215/2006 Coll., Act No. 227/2006 Coll., Act No. 227/2006 Coll.

Act No. 235/2006 Coll., Act No. 309/2006 Coll., Act No. 575/2006 Coll.

Act No. 106/2007 Coll., Act No. 261/2007 Coll., Act No. 261/2007 Coll.

Act No. 374/2007 Coll., Act No. 379/2007 Coll., Act No. 38/2008 Coll.,

Act No. 130/2008 Coll., Act No. 140/2008 Coll., Act No. 182/2008 Coll.,

Act No. 189/2008 Coll., Act No. 230/2008 Coll., Act No. 239/2008 Coll.,

Act No. 254/2008 Coll., Act No. 297/2008 Coll., Act No. 297/2008 Coll.,

Act No 301/2008 Coll., Act No. 309/2008 Coll., Act No 312/2008 Coll.,

Act No. 382/2008 Coll., Act No. 9/2009 Coll., Act No. 41/2009, Coll.,

Act No. 141/2009 Coll., Act No. 197/2009 Coll., Act No. 207/2009 Coll.,

Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No. 291/2009 Coll.,

Act No. 301/2009 Coll., Act No. 346/2009 Coll., Act No. 420/2009 Coll.,

Act No. 132/2010 Coll., Act No. 148/2010 Coll., Act No. 153/2010 Coll.,

Act No. 160/2010 Coll., Act No. 343/2010 Coll., Act No. 427/2010 Coll.,

Act No. 30/2011 Coll., Act No. 105/2007 Coll., Act No. 133/2007 Coll.

Act No. 134/2007 Coll., Act No. 152/2007 Coll., Act No. 188/2007 Coll.

Law No 245/2007 Coll., Act No. 249/2011 Coll., Act No. 255/2007 Coll.

Law No. 262/2007 Coll., Act No. 300/2011 Coll., Act No. 308/2007 Coll.

Act No. 329/2011 Coll., Act No. 344/2007 Coll., Act No. 349/2007 Coll.

Act No. 350/2011 Coll., Act No. 357/2010 Coll., Act No. 375/2007 Coll.

Act No. 428/2007 Coll., Act No. 457/2011 Coll., Act No. 458/2007 Coll.

Act No. 472/2010 Coll., Act No. 19/2009 Coll., Act No. 37/2009 Coll.,

Act No. 53/2010 Coll., Act No. 119/2009 Coll., Act No. 169/2009 Coll.,

Act No. 172/2009 Coll., Act No. 202/2009 Coll., Act No. 221/2009 Coll.,

Act No. 225/2012 Coll., Act No. 274/2009 Coll., Act No. 350/2012 Coll.

Act No. 359/2012 Coll., Act No. 399/2009 Coll., Act No. 407/2009 Coll.,

Act No. 428/2009 Coll., Act No. 496/2012 Coll., Act No. 502/2012 Coll.

Act No. 503/2012 Coll., Act No. 50/2013 Coll., Act No. 69/Sb.

Act No. 102/2013 Coll., Act No. 170/2013 Coll., Act No. 185/Sb.

Act No. 186/2013 Coll., Act No. 232/2013 Coll., Act No. 239/Sb.

Act No. 241/2013 Coll., Act No. 257/2013 Coll., Act No. 273/Sb.

Act No. 279/2013 Coll., Act No. 281/2013 Coll., Act No. 306/Sb.

and Act No. 313/2013 Coll., the words "(eg. real estate tax) "are deleted.



PART TEN



Change of the Customs Act



Article. XVIII



Act No. 13/1993 Coll., the Customs Act, as amended by Act No. 35/1993 Coll.

Act No. 117/1997 Coll., Act No. 63/2000 Coll., Act No. 257/2000 Coll.,


Act No. 265/2001 Coll., Act No. 1/2002 Coll., Act No. 309/2002 Coll.

Law No. 322/2003 Coll., Act No. 356/2003 Coll., Act No. 186/2004 Coll.

law no 413/2005 Coll., Act No. 79/2006 Coll., Act No. 262/2006 Coll.

Act No 342/2006 Coll., Act No. 170/2007 Coll., Act No. 296/2007 Coll.

Act No. 136/2008 Coll., Act No. 41/2009 Coll., Act No. 218/2009 Coll.,

Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No. 104/2007 Coll.

Act No. 457/2011 Coll., Act No. 458/2011 Coll., Act No. 18/2009 Coll., and

Act No. 308/2013 Coll., is amended as follows:



1. In § 104 paragraph. 1 (b). (h)), the word "last" be deleted and the words

"an advanced electronic signature based on a qualified

a certificate issued by an accredited certification service provider

services ^ 22), if the decision is issued electronically, or official responsible for the

electronic marker ^ 22) "shall be replaced by the words" recognized electronic

signature, if the decision is issued electronically, or official responsible for the

a recognized electronic sign.



2. footnote No 22 is repealed.



3. In § 104 paragraph. 2 (a). (d)), after the word "Bank", the words ",

including foreign banks ".



4. In section 237c paragraph. 1 the term "immovable property" shall be replaced by "immovable

things ".



5. footnote No. 9b is hereby repealed.



6. In section paragraph 260f 1, the word "legal" is deleted.



7. In paragraph 298, paragraph 5 is added:



"(5) administrative offences under this law in the first instance hearing

the Customs Office in whose territorial jurisdiction the person suspected of having committed

the seat of the administrative offense. If the headquarters is not a person on the territory of the Czech

Republic, the Customs Office shall discuss the administrative offence, in whose territorial jurisdiction

He was an administrative offence has been committed; If you cannot place committing an administrative offense

measured reliably, will discuss it, the Customs Office in whose territorial jurisdiction

It was committing an administrative offense found. ".



Article. XIX



Transitional provision



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. 13/1993 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.



PART ELEVEN



Amendment of the Act on insurance on retirement savings



Article. XX



In section 2 (2). 1 and 2, § 16 para. 1 and 2, § 17 para. 2 and § 19 para. 4

Law No. 397/2012 Coll., on pension savings, the words "and of the

emoluments "are deleted.



PART TWELVE



Changing the tax code



Article. XXI



Act No. 280/2009 Coll., the tax code, as amended by law No 30/2007 Coll.

Act No. 458/2007 Coll. and Act No. 167/2010 Coll., shall be amended as follows:



1. In section 8 paragraph 1. 3, the word "Act" is replaced by the word "acts".



2. In article 12 paragraph 2. 4, the word "last," is deleted.



3. In § 13 para. 2 the term "real estate" is replaced by "the real thing".



4. In section 20 (2). 3 the words "administrator of heritage" shall be replaced by "person

who manages the estate, the trustee ".



5. § 24 para. 1 the words "has the capacity to perform legal acts" are replaced by

the words "enjoys".



6. in section 24 para. 6, the words "organisational" shall be replaced by

"a branch or other organizational units of the business establishment".



7. § 25 para. 1 at the end of the text of subparagraph (a)) the following words "physical

of the person or guardian ".



8. in section 26 para. 1 (b). a), the words "if it is not her legal guardian"

replaced by the words "guardian or if it".



9. in section 26 para. 4, the words "is deprived of the capacity to perform legal acts, is

his competence to perform legal acts is limited "is replaced by" stops

be fully sane ".



10. In section 35 para. 1 (b). (c)), the words "that is signed by a recognized

electronic signature ^ 4) ' shall be deleted.



11. in section 44 para. 2, the words "with the fact that they deliver to the address of their

the place of business or registered office "be deleted.



12. In paragraph 44, at the end of paragraph 2 the following sentence "is not a natural person

as a business person is registered in the public register, delivers her address

her place of residence. ".



13. in § 45 para. 1 the words "business folder of his business set up

in the Czech Republic, where a document the activities of this organization

folder enterprise "shall be replaced by the words" branch or other organizational folders

its business establishment set up in the Czech Republic, where the

document the activities of the branch or other organizational folders ".



14. in § 51 para. 2 (a). (h)) and i), the word "last" and the words "and

the surname "are deleted.



15. In § 53 para. 1 (b). I), the words "disciplinary" are replaced by

the words "karnej".



16. in § 57 para. 3 the words "branches of foreign banks and" are replaced by

the words "including foreign banks".



17. in paragraph 63, at the end of the text of paragraph 2, the words "shall be added; This does not apply,

If the official record drawn up by the official responsible electronic

to identify and detect changes to the content of the official

the record ".



18. in section 67 para. 2, the words "administrative authority" shall be replaced by "the administrator

the tax ".



19. section 69 including the title reads as follows:



"§ 69



Tax information box



(1) the tax that is technically equipped to do so, provides tax

entity the information collected in the file and on the personal tax account

This tax subject also by means of remote access in

the scope and structure, in which the information is concentrated in the tax

taxpayer's mailbox information, which is established by the technical

device tax.



(2) the tax administrator shall publish in a way allowing remote access



and) the fact that it is technically equipped for the establishment of tax information

Clipboard,



(b)) the scope and breakdown of the information soustřeďovaných in the tax information

mailbox and the frequency of their updates,



(c)) the conditions and procedure for the inspection of tax information the Clipboard,



(d) designation of tax administrators) who gather information on the same

the technical equipment of the tax authorities.



(3) for the exercise of responsibility in a case concerning the tax information mailbox

is the locally competent tax administrator pursuant to § 13 para. 1. ".



20. in paragraph 69, the following new section 69a and 69b, including headings:



"§ 69a



The establishment and abolition of tax information mailbox



(1) the tax administrator shall establish or cancel tax information box within 15 days

from the receipt of the taxpayer's request.



(2) the tax administrator shall establish an ex officio tax information mailbox

tax entity, which has been made available to the data box and which

has not yet been set up tax information box, and it immediately after

disclosure of data boxes.



section 69b



Access to tax information mailbox



(1) the right of access to tax information mailbox has



the tax entity, and)



(b) the taxpayer's) representative, provided that it is



1. the taxable person entitled to represent in the administration of taxes in unlimited

the range for all tax administrators who collected information on the same

the technical equipment of the tax authorities, or



2. empowered to access tax information mailbox.



(2) a mandate to represent pursuant to paragraph 1. (b)) must be applied

with the competent tax authorities; section 29 para. 1 shall not apply.



(3) access to tax information can be based on the sign-in Clipboard

by means of a data message in the format and structure of the published

the tax administrator



and) signed by a recognized electronic signature or



(b)) with a verified identity that way, you can sign in to

its a data box. ".



21. in § 71 paragraph 1 reads:



' (1) may be made in writing, orally or data message



a) signed by the recognized electronic signature,



(b)) the data sent through the Clipboard, or



(c)) with a verified identity that way, you can sign in to

its a data box. ".



22. in paragraph 71, the following paragraph 4 is added:



"(4) the tax administrator shall publish in a way allowing remote access, what

submissions can be made in a manner pursuant to paragraph 1. c).“.



23. in § 92 para. 5 (b). (d)), the word "Act" shall be replaced by

"negotiations".



24. in section 102 paragraph. 1 (b). (g)), the word "surname" is deleted.



25. In section 106 paragraph. 1 (b). (c)), the words "or died without an heir,"

shall be deleted.



26. the heading of § 125 is hereby repealed.



27. in paragraph 127 paragraph. 3 (c)):



"(c)) contract for the purchase of the business establishment or part thereof, and that 15 days from

its conclusion. "



28. in § 148 paragraph. 4 (b). (c)), the word "or" is deleted.



29. in paragraph 148, the dot at the end of paragraph 4 shall be replaced by "or", and

the following point (e)), which read as follows:



"(e)) of the date of sending the application for international cooperation in the management of taxes

until the date of receipt of the response to that request or to the date of dispatch

notice of termination of international cooperation in the administration of taxes in the

things. ".




30. In paragraph 155, at the end of the text of paragraph 5, the words "shall be added; § 254 para.

3 and 6 shall apply mutatis mutandis. "



31. in paragraph 2 of section 170. 4, the word "property" is replaced by "immovable

case ".



32. In paragraph 170, the following paragraph 6 is added:



"(6) if the lien created by the decision of the tax authorities, looking at

This right as the owner of the collateral pledged



and) a lien registered in an advantageous order does not guarantee new debt;

This fact shall be entered in the appropriate public register, or



(b) does not allow write new) lien instead of the old mortgage

in order to more rights than a lien established by

by a decision of the tax administration; This fact shall be entered in the appropriate

public registry. ".



33. the following section is inserted after section 170 170a, including title:



"§ 170a



Enforcement of lien



(1) the tax administrator may enforce the lien in accordance with the civil code.



(2) in the exercise of the lien shall apply mutatis mutandis the provisions of

the implementation of the tax execution. ".



34. In the title of § 173, the word "Bank" shall be replaced by the word "financial".



35. In article 173, paragraph 2 reads as follows:



"(2) the tax authority may decide on the acceptance of the financial guarantee to ensure

unpaid taxes, based on the submitted written

the statement, issued in the indemnity that the challenge of the tax authorities

to pay the secured amount. Unless the bank guarantee, the guarantee must be

instrument fitted with a notarized signature. ".



36. In article 175 paragraph 1. 1, the words "court or ' shall be deleted.



37. In § 176 para. 2 (a). (e)), the word "surname" is deleted.



38. In § 178 odst. 4, the words "can be appealed within 15 days from the

date of service "are replaced by the words" cannot be applied against repair

means ".



39. In § 178 odst. 5 (b). (f)), the word "property" is replaced by

"immovable property".



40. In section 180 paragraph. 2, the words "that is signed by a recognized

electronic signature, or is sent through the data

the Clipboard "are replaced by the words" pursuant to § 71 para. 1. "



41. In section 180 paragraph. 3 (b). (e)), after the words "the federal securities laws," the words

"including dematerialized and immobilized,".



42. In section 180 paragraph. 3 (b). (f)), the word "property" is replaced by

"immovable property".



43. In section 180 paragraph. 3 (b). g), the words "exact designation of an undertaking or

its the "replaced by" business events ".



44. In section 180 paragraph. 6, the word "acts" shall be replaced by the word "negotiations" and the words

"the acts relating to" is replaced by "legal action

consisting of ".



45. In article 185 paragraph 2. 1, after the word "spouse", the words "or property

spouse of the debtor ".



46. In article 185 paragraph 2. 3 the words "real estate" is replaced by "immovable

things ".



47. In paragraph 185, the following paragraphs 4 and 5 are added:



"(4) the tax foreclosures can affect also the right of property, movable thing

or immovable thing of the debtor, to go to the Trust Fund to the successor

as the subsequent heir, and which the debtor cannot freely dispose of.



(5) this Act provides for the obligation to notify the tax debtor

the particulars of this obligation shall not apply to data that is the tax administrator

able to by remote and uninterrupted access to

a public registry; This does not apply for the Declaration of the property. ".



48. In article 190 paragraph 1. 1 the words "current, deposit, or other ' shall be deleted.



49. In the title of the third head of the fifth section, the word "real estate"

replaced by the words "immovable property".



50. in section 194 para. 1 the term "immovable property" shall be replaced by "immovable

things ".



51. In section 194 para. 4, the word "property" is replaced by "immovable

case ".



52. In paragraph 194, paragraph 6 shall be deleted.



53. the following section is inserted after section 194 194a, which reads as follows:



"§ 194a



(1) the tax administrator carried out electronically, if the auction is technically

equipped with.



(2) the tax administrator shall publish in a way allowing remote access



and) the fact that it is technically equipped for implementation of electronic

the auction,



(b)) the conditions and procedure for the implementation of the electronic auction.



(3) For an electronic auction shall apply mutatis mutandis the provisions of

auction. ".



54. In § 195 para. 2 letter a) is added:



"and) start date and time of the auction, or end date and time of the auction,

If the auction is carried out electronically, ".



55. In § 195 para. 2, letter a) the following new subparagraph (b)), which read as follows:



"(b)) venue of the auction; This does not apply if the auction is carried out

electronically, ".



Subparagraph (b)) to (h)) shall become point (c)) to (i)).



56. In paragraph 195, paragraph 3 the following paragraph 4 is added:



"(4) If it is implemented by the electronic auction, the auction includes

also:



and website address) which will be the electronic auction

to perform,



(b)) the address of the website, which are published conditions and

the procedure for the implementation of an electronic auction. ".



The current paragraph 4 shall become paragraph 5.



57. In paragraph 195, paragraph 5 is added:



"(5) the auction does not justify. If the decision of the tax authorities of

the cancellation of the venue of the auction, delivers this decision as the auction house

the Decree. Against those decisions cannot be applied remedies. ".



58. In paragraph 196 of paragraph 1. 1 (b). (c)), the words "or the rental law" shall be replaced by

the words "lease or pachtovní law, výměnek or reservation of backward

purchase ".



59. In paragraph 2 of section 196. 2 (a). and), the word "property" is replaced by

"immovable property".



60. In paragraph 196, paragraph 3 reads:



"(3) the auction notice on request of the competent tax administrator shall publish

in the usual manner whether or not the local authority in whose area the immovable is situated

the thing that is the subject of the auction. ".



61. In article 197, paragraph 1 reads:



"(1) any person who applies to the lot or preemption

objection reverse purchase, is obliged to prove this right to the tax authorities in the

the time limit set by the auction announcement. The tax administrator before you begin

the auction will decide whether they are right of first refusal or reservation of repurchase

demonstrated; against this decision cannot be applied remedies.

Where such rights are established, may be the person that is indicative, apply only

in the auction as a bidder; the transition of ownership of the subject of the auction on

These rights of the purchaser cease to exist, unless it is a legal right of first refusal. ".



62. In section 198 paragraph 1. 2 at the end of the text of subparagraph (a)) the following words "or

reservation of repurchase. "



63. In section 198 paragraph 1. 2 (a). (d)), the words "on the basis of the appeal and, as a result

application of other rights and defects "are deleted.



64. In § 199 para. 4, the word "property" is replaced by "immovable

case ".



65. In paragraph 199, paragraph 6 is added:



"(6) If more bidders the same highest auction administration, shall be granted

Hammer, which suggests an option to purchase or reservation of repurchase;

If the same highest auction bidders have made more with the Administration

purchase or subject to repurchase, hammering it out

them, which made the auction submission first. If it is not thus hammer

granted, the hammer shall be granted to the auctioneer, who has made the submission as the first.

If you cannot determine that the bidder has made the auction submission first, determine the

the auctioneer against ballot. ".



66. In paragraph 203, after paragraph 1 the following paragraph 2 is added:



"(2) the tax execution sale of movable assets may be affected by the movable

things except the things that can be the subject of tax enforcement

disabilities property rights. ".



Paragraphs 2 to 4 shall become paragraphs 3 to 5.



67. In § 203 paragraph 2. 3, the words "or the place of business ' are deleted.



68. In § 204 paragraph 2. 2 the term "Act" is replaced by the word "negotiations" and the word

"invalid" shall be replaced by the word "void".



69. In paragraph 206 of paragraph 1. 3 the words "real estate" is replaced by "immovable

case ".



70. In paragraph 206, paragraph 5 is added:



"(5) Drafted can be things of a debtor, in the possession of another person.

This person is obliged to deliver these things to the tax subject. ".



71. In paragraph 211, the following shall be added at the end of paragraph 2, the phrase "If it is implemented

the electronic auction, the highest bidder is obliged to pay the auction house

the submission within the time limit laid down in the auction. This period may not be

longer than 10 days after the grant impact. ".



72. In paragraph 211, at the end of the text of paragraph 3, the words "shall be added; If you

the successful bidder does not take the item the thing, section 84 shall apply mutatis mutandis. "



73. In section 211 para. 5, the words "or lease" shall be replaced by "of the rental

or pachtovní "and the word" property "shall be replaced by the words" the immovable

things ".



74. In paragraph 213 at the end of paragraph 3 the following sentence "the level of the lowest

Escrow administration lays down the tax at least equal to the price recorded, and

even when the repeated auction. ".



75. In paragraph 216 of paragraph 1. 3, after the word "papers", the words ", including

dematerialized and immobilized, ".



76. In the title of § 218, the word "property" is replaced by

"immovable property".



77. In paragraph 218, the word "property" is replaced by "immovable property",

the word "immovable property" shall be replaced by the words "the immovable thing" and the word

"real estate" is replaced by the words "real estate".




78. In section 219 paragraph. 1 the term "real estate" is replaced by "immovable

the thing ", the word" Act "shall be replaced by the word" negotiations "and the word" invalid "

replaced by the word "invalid".



79. In section 219 paragraph. 2 the term "immovable property" shall be replaced by ' real estate

things "and the word" immovable property "shall be replaced by the words" immovable things ".



80. in § 221 para. 1 the term "real estate" is replaced by "immovable

thing ".



81. In § 221 para. 1 at the end of the text of the first sentence, the words "with the

except for rights and defects in accordance with § 231 para. 1 (b). (c)) ".



82. In § 221 para. 1 and 2, § 221 para. 3 (b). and) and in § 221 para. 4 and 5

the word "property" is replaced by "immovable property".



83. In § 221 para. 3 (b). (b)) and in § 221 para. 4, the words "real estate"

replaced by the words "immovable things".



84. In paragraph 221 of the text at the end of paragraph 5, the words "with the exception of

rights and defects in accordance with § 231 para. 1 (b). (c)) ".



85. In § 222 para. 1, 4 and 5, the word "property" is replaced by

"immovable property".



86. In paragraph 225 paragraph. 2 and 4, the word "property" is replaced by

"immovable property".



87. In paragraph 225 paragraph. 3 the words "real estate" is replaced by "immovable

thing ".



88. In section 228 para. 2 the term "defect" is replaced by "real burdens,

výměnek or lease or pachtovní law ", after the word" burden "

the following Word, "výměnku" and after the word "rental" are the words

"or pachtovního".



89. In paragraph 229 paragraph. 2 (a). (e)), after the words "lease" the words "or

pachtovní "and after the word" rental "shall be inserted the words" or pachtovního ".



90. in paragraph 229 at the end of paragraph 2, the period is replaced by a comma and the following

subparagraph (f)), which read as follows:



"(f)) in compensation for výměnek day výměnku.".



91. In § 230 para. 1, the words "or rights of lease" shall be replaced by ",

lease or tenancies in respect of rights or other rights of, and defects ".



92. In article 230 para. 3, the words "or lease" shall be replaced by ", výměnek

or lease or pachtovní ".



93. In paragraph 231 para. 1 (b). (b)), the words "and a lease" shall be replaced by ",

výměnky and the rental and pachtovní "and the words" lease "shall be replaced by

"brick farmyards containing and lease and tenancies in respect of".



94. In paragraph 231, the dot at the end of paragraph 1 is replaced by a comma and the following

subparagraph (c)), which read as follows:



"(c)) other rights and glitches associated with the subject of the auction.".



95. In paragraph 231 after paragraph 1 the following paragraph 2 is added:



"(2) the agricultural leasing, for which it was not given a refund, the auctioneer

expires at the end of the year pachtovního, in which the auction took place. ".



Paragraphs 2 and 3 shall become paragraphs 3 and 4.



96. In paragraph 234, paragraphs 1 and 2 shall be deleted and shall be deleted at the same time marking

to paragraph 3.



97. Above § 238, the following designation of part 1, which including the title reads as follows:



"Part 1



Legal succession ".



98. In article 238 paragraph 1. 4, the number "3" by "4".



99. the heading of section 239 is hereby repealed.



100. Section 239 including title:



"§ 239



The transition tax obligations



Gradient tax obligations for the purposes of this Act, the transition

rights and obligations of the tax subject. ".



101. under section 239, the following new section 239a to 239d, including the headings

shall be added:



"section 239a



The transition tax for natural persons



(1) for the purposes of the tax administration on the legal facts are treated as if they

the deceased lived up to the day preceding the date of the termination of the proceedings on the

the estate.



(2) the tax liability of the deceased for the purposes of tax administration means

tax liability resulting from the deceased to the day preceding the date of

the trial of the inheritance.



(3) the tax liability of the deceased shall pass to his heirs, by decision of the

Court of heritage; heir so the status of the tax subject instead of

the testator.



(4) for the tax that arises as a result of tax obligations

the testator, do not run the time limit for payment of the taxes from the date of death of the deceased to the

the date of the termination of the management of the inheritance.



section 239b



The fulfilment of tax obligations by the person administering the estate



(1) the person who manages the estate holds the tax liability of the deceased, and

It's in its own name on behalf of the estate.



(2) if it is required to carry out the testator's tax liability more people

managing the estate, it shall implement such persons jointly and severally.



(3) the tax liability of the deceased manages the tax, which was

competent to manage this obligation at the date of death of the testator.



(4) the person who manages the estate is required to submit proper tax claim

within 3 months from the date of death of the testator, and that part of the reporting period,

which has elapsed before the date of his death; This time limit cannot be extended.



(5) the person who manages the estate is required to submit proper tax claim

within 30 days from the date of the termination of the proceedings on the estate, and this part of the

tax year elapsed before the day preceding the date of

the management of the inheritance.



§ 239c



The fulfilment of tax obligations winding-up administrator



If the Court ordered the liquidation of the estate is winding-up administrator

obliged to submit proper tax claim within 15 days from the date of submission of the proper

report on the realisation of the assets or part of liquidation of the Court,

for part of the period elapsed before the date of submission of the

This report, and granted tax to include in this report.



§ 239d



The transition to state tax obligations



Fall heritage State settles the tax liability of the deceased

tax administrator. ".



102. Under the designation of § 240 is inserted before the heading "Transition of the tax liability for the

legal persons ".



103. In article 240, paragraph 2 reads as follows:



"(2) for the purposes of the legal successor of the tax administration shall mean in the case of



and) departments branches or other business establishment foreign

the person this foreign person,



b) permanent establishment foreign persons this foreign person



(c)) plátcovy Treasury of tax payer, that it has set up,



(d) the abolition of a legal person) without going into liquidation and the current absence of another

the successor to the founder or the founder of a legal entity. "



104. In paragraph 240, paragraphs 3 to 7 shall be deleted.



105. in paragraph 240, the following new section 240a to 240d, including the headings

shall be added:



"section 240a



The transition tax obligations on cancellation of a legal person without liquidation



If there is a cancellation of a legal person without liquidation, is the legal successor to the

the legal person shall be obliged to submit proper tax claims concerning

her tax obligations within 30 days from the date of its demise, and this part of the

the tax period which has elapsed before the date of its demise.



sec. 240b



The transition tax obligations in transforming the Division of



(1) if there is a conversion of a legal person, without the

sufficiently clear to what extent passes the tax on its

successor in title, shall determine the legal succession in respect of tax obligations

the tax administrator; a timely filed appeal against this decision has suspensive

effect.



(2) any successor in title shall be liable for the fulfillment of payment obligations, which

the other legal successors in connection with the transformation of the legal

people Division.



(3) the tax liability, which was transferred to the legal successor of the conversion

legal persons, the competent tax authority still manages.



section 240 c



The transition tax obligations on cancellation of the liquidation of a legal person



(1) if there is a cancellation of the liquidation of a legal person, the obligation

submit proper tax claims or additional tax claims until the day

disappearance of a legal person.



(2) a legal person is required to submit proper tax claim within 30 days from

the date of its entry into liquidation, and that part of the tax year that

has elapsed before the date of its entry into liquidation.



(3) a legal person is required to submit proper tax claim within 15 days of

the date of processing of the application to use liquidation value, and this part of the

the tax period which has elapsed before the date of processing of the proposal;

This time limit cannot be extended.



(4) If a dispute arises after the date of processing of the application for the use of winding-up

the balance of the tax liability to a legal person, it shall be the obligation

for tax liability resulting from the processing of the application until the date of the application

liquidation value and the legal person is required to submit additional

the tax claim.



§ 240d



Proper tax claim in the conversion of privatised assets



If the transfer of the last part of the privatisation of the State

the authority to which the undertaking belongs with this privatized property

manage state enterprise is obliged to submit a proper tax claim, within 30

days from the date of the transfer, and that part of the tax year that

has elapsed before the date of the transfer; This time limit cannot be extended. ".



106. Under the indications section 241 shall be inserted before the heading "prohibition of transfer tax

the obligations ".



107. the heading of section 242 is hereby repealed.



108. paragraph 242 Above, the following designation of part 2, which including the title reads as follows:



"Part 2



Relationship to insolvency proceedings ".



109. Under the indications section 242 is added the title "Claims for material

the essence and the debtor's assets ".



110. Under the designation of § 243 is inserted the title of the "effects of the insolvency proceedings

on tax management ".



111. Under the designation of § 244 shall be inserted before the heading "Tax claims

insolvency proceedings ".




112. In paragraph 244 paragraph. 3, the words "on the date of filing of the application for revocation

bankruptcy, bankruptcy and the date of cancellation on the day of meeting another way

the bankruptcy solution, ' shall be deleted.



113. In paragraph 244, paragraph 4 shall be deleted.



Paragraphs 5 and 6 shall be renumbered as paragraphs 4 and 5.



114. In paragraph 244 paragraph. 4, the words "paragraphs 3 and 4 shall be replaced by

"paragraph 3".



115. In paragraph 245, the words "§ 239 para. 3, § 240 paragraph. 4 to 6 and § 244 paragraph.

1 and 5 ' shall be replaced by "section 239b para. 4 and 5, § 239c, § 240a, section 240 c

paragraph. 2 and 3, § 240d and § 244 paragraph. 1 and 4 ".



116. In paragraph 250, the following paragraph 7 is added:



"(7) the amount of the fine for late tax claims is half, if



and the tax entity shall submit the proper) tax claim or additional tax

the claim within 30 days of the expiry of the deadline for the vain of, and



(b)) in a given calendar year was not the tax administrator in tax body in

time of payment assessment found another delay in the submission of the proper

the tax claim or additional tax claims. ".



117. In paragraph 253, paragraph 2 reads as follows:



"(2) from the date of the testator's death until the day of the trial of the inheritance

There is no interest on the outstanding balance arising from violations of the

tax obligations of the deceased. ".



Article. XXII



Transitional provisions



1. the procedures or the other procedures for the administration of taxes, which were initiated prior to the

the effective date of this statutory measure the Senate completes

According to law No. 280/2009 Coll., the tax code, in the version in force before the date of

entry into force of this legal measure in the Senate.



2. The tax administrator shall establish an ex officio tax information mailbox

tax entity that has, at the date of application of this legal

the measure the Senate zpřístupněnu data mailbox, and no later than 3

months from the date of entry into force of this legal measure in the Senate.



3. in the event of death of the deceased before the date of entry into force of

This statutory measure shall apply to the Senate move its tax

the obligations the provisions of § 239 and 245 of the Act No. 280/2009 Coll., the tax code,

in the version in force before the date of entry into force of the legal measures

The Senate.



4. in the case of the disappearance of a legal person before the date of the acquisition of

the effectiveness of legal measures in the Senate, they will apply to transition its

tax liability the provisions of § § 240 and 245 of the Act No. 280/2009 Coll.,

tax code, in the version in force before the date of entry into force of this

legal measures in the Senate.



5. 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. 280/2009 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.



PART THIRTEEN



Amendment of the Act on international assistance in the recovery of some financial

Receivables



Article. XXIII



Act No. 471/2007 Coll. on international assistance for the recovery of certain

financial claims, is amended as follows:



1. In article 11 (1) 5 (b). and) the words "foreign banks operating in the territory of

The United States through its branch "are replaced by the words" including

foreign banks ".



2. In § 13 para. 4 (b). a), the words ", where appropriate, the name and surname"

shall be deleted.



3. in § 14 para. 2 (a). a), the words ", where appropriate, the name, the last name"

shall be deleted.



4. In section 20 (2). 3 (b). a), the words ", where appropriate, the name, the last name"

shall be deleted.



Article. XXIV



Transitional provision



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 law No 471/2007 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.



PART OF THE FOURTEENTH



Amendment of the Act on international cooperation in the management of taxes and to modify other

related laws



Article. XXV



Act No. 164/2013 Coll., on international cooperation in the administration of taxes and

changing other related laws, is amended as follows:



1. In article 1 (1). 4 (b). (c)), the word "property" is replaced by

"immovable property".



2. In article 1 (1). 4, point (d)), and (e)) shall be deleted.



Subparagraph (f)) to (j)) shall become points (d) to (h)).)



3. In article 1 (1). 4 (b). (d)), the words "real estate" is replaced by

the words "acquisition of immovable property".



4. In section 1 (1). 4 (b). (g)), the word "h)" shall be replaced by "f").



5. in section 18 para. 3 (b). a), the words ", where appropriate, the name and surname"

shall be deleted.



6. In section 20 (2). 2, the words ", where appropriate, the name, the last name" shall be deleted.



7. in section 21 para. 2 (a). a) after the word "Bank", the words ",

including foreign banks ".



8. In § 25 para. 2 (a). a), the words ", where appropriate, the name, the last name"

shall be deleted.



9. In § 25 para. 3, the words ", where appropriate, the name, the last name" shall be deleted.



Article. XXVI



Transitional provisions



1. the provisions of section 1 (1). 4 (b). c) of Act No. 164/2013 Coll., as amended by

effective before the date of entry into force of the legal measures of the Chamber,

shall apply to the real estate tax on the taxable period prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



2. the provisions of section 1 (1). 4 (b). d) to (f)) of Act No. 164/2013 Coll. in

the version in force before the date of entry into force of the legal measures

Senate, shall apply to the gift tax, inheritance tax and the transfer tax

real estate, where the tax obligation to these taxes occurred before the date of

entry into force of this legal measure in the Senate.



3. 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 law No 164/2013 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.



PART FIFTEEN



Amendment of the Act on the financial administration of the United States



Article. XXVII



Act No. 456/2011 Coll. on the Financial Administration of the Czech Republic, as amended by

Act No. 458/2007 Coll., Act No. 407/2009 Coll., Act No. 165/Sb.

and Act No. 241/2013 Coll., is amended as follows:



1. In article 11 (1) 2 (b)):



"(b)), including foreign banks,".



2. In article 11 (1) 8, the words "real property, inheritance tax, gift tax, and

real estate transfer tax "shall be replaced by" immovable property and taxes on the

acquisition of immovable property ".



3. In the heading of paragraph 14, the word "acts" replaced by the word "meeting".



4. in § 14 para. 1 the words "legal acts" shall be replaced by the words "Legally

This is "the word" is ", and the words" to make "shall be deleted.



5. in § 14 para. 2, the words "legal acts" shall be replaced by the words "legally

Act ".



Article. XXVIII



Transitional provisions



1. The provisions of § 11 (1) 8 of Act No 456/2010 Coll., in the version in force

before the date of entry into force of this legal action, the Senate

used for the management of real estate tax on the taxable period prior to the date

entry into force of this legal measure in the Senate.



2. The provisions of § 11 (1) 8 of Act No 456/2010 Coll., in the version in force

before the date of entry into force of the legal measures of the Senate, for

the management of the inheritance tax, gift tax and real estate transfer tax it

even on tax, inheritance tax, gift tax and real estate transfer tax, if

tax liability to these taxes occurred before the date of entry into force of

This legal measure in the Senate.



3. 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. 456/2010 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.



PART OF THE SIXTEENTH



Amendment of the law on the customs administration of the Czech Republic




Article. XXIX



Act No. 17/2009 Coll., the customs administration of the Czech Republic, as amended by law

No 407/2009 Coll., Act No. 164/2013 Coll. and Act No. 308/2013 Coll.,

be amended as follows:



1. in section 11 is added to § 11a, which including the title reads as follows:



"§ 11a



Special provisions concerning the provision of information



Responsible for the customs authority designated by the Director may for the purposes of

criminal proceedings or for the purposes of criminal proceedings to require the

the tax information obtained in the administration of taxes, if it is necessary for the

the performance of a specific task in the area of the fight against crime in the

where the Customs authorities by law enforcement authorities in criminal proceedings.

Provision of the information referred to in this provision is not a violation of the obligations of the

confidentiality under the tax code. "



2. In the title of § 16, the word "acts" replaced by the word "meeting".



3. in article 16 paragraph 1. 1 the words "legal acts" shall be replaced by the words "Legally

This is "the word" is ", and the words" to make "shall be deleted.



4. In article 16(1). 2, the words "legal acts" shall be replaced by the words "legally

Act ".



5. in section 29 para. 1, the words "where appropriate, the name, surname, ' shall be deleted.



6. In section 75 para. 5 letter a) is added:



") the name, former name and a pseudonym or nickname,".



7. in section 75 para. 7 letter a) is added:



") the name, former name and a pseudonym or nickname,".



8. In § 77 para. 3 letter a) is added:



") the name, former name and a pseudonym or nickname,".



Article. XXX



Transitional provision



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. 17/2009 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.



PART SEVENTEEN:



Amendment of the Act on the amendment of laws related to the establishment of one of the recovery

space and other changes to the tax and insurance laws



Article. XXXI



Law No. 458/2007 Coll., amending the laws relating to the establishment of a single

the order is in place and other changes to the tax and insurance laws, in

amended by Act No. 399/2009 Coll., Act No. 502/2012 Coll. and Act No.

241/2013 Coll., is amended as follows:



1. in the first section of the article. I, point 31 shall be deleted.



2. in the first section of the article. I, section 34 is repealed.



3. in the first section of the article. Even with 82 points and 83 are deleted.



4. in the first section of the article. I, point 97 repealed.



5. in the first section of the article. I, section 112 is repealed.



6. in the first section of the article. (II) paragraph 5, the words "after 31 December 2006. January 2015 "are replaced by

the words "after 31 December 2006. January calendar year of the entry into force of this Act ".



7. in the first section of the article. II, paragraph 8, the words "until 31 December 2007. December 2014 "

replaced by the words "to the day preceding the effective date of this

the law ".



8. In the eighth article. (XVI) point 1 shall read:



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

the effective date of this section, and for the tax period that began

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

obligations associated therewith, shall apply Act No. 593/1992 Coll., on

the version in force before the date of entry into force of this Act. ".



9. In the fourth article of the 60th. LXXXIV, point 4 is deleted.



10. the first part of the 1970s, including the title.



11. in the section of the fourth article XCV 70th the present text indicates

as paragraph 1 and the following paragraph 2 is added:



"(2) the provisions of article. (I) sections 2, 5 to 8, 13, 18, 19, 21 to 24, 27, 29, 35

up to 39, 44, 46, 54, 56, 64, 65, 67, 68, 70 to 73, 75, 77, 79 and 80, 84,

86-94, 98-111, 113 to 101.103, 116, 118 to 120, 123, 125 to 127,

130, 133-141, 145, 146, 149-152, 156, article. (II) sections 2, 5, 8, 10,

article. (III) sections 1, 3, 4, 6, 11, 13, 14, 16, 18, 19, 27, 34 to 36, 38 to

47, 51-53, Articles XV and XVI, article. Item 10, article XIX. XXV points 1, 4, 55,

article. XXIX sections 1, 8 and 9, article. XXX points 1 and 2, article. XXXVII points 1 to 3,

Article, article. LII points 2 and 3, articles, LVIII, LXVIII, LXIX, and article. LXXII

point 1, article. Point 1 of article LXXVII, LXXX and article. LXXXIV points 2 to 4

They shall become effective on 1 January 2004. January 2014. ".



PART EIGHTEEN



Amendment of the Act on the budgetary determine taxes



Article. XXXII



Act No. 242/2000 Coll., on the budgetary revenue determination certain taxes

local municipalities and some State funds (the law on the

financial destination taxes), as amended by Act No. 492/2000 Coll., Act No.

483/2001 Coll., Act No. 387/2004 Coll., Act No. 1/2005 Coll., Act No.

377/2007 Coll., Act No. 370/2007 Coll., Act No. 458/2007 Coll., Act No.

295/2009 Coll. and Act No. 500/2012 Coll., is amended as follows:



1. In paragraph 1, the word "property" is replaced by "immovable property".



2. In article 3, paragraph 3. 1 (b). (c)) and in section 4, paragraph 4. 1 (b). (c)), the words "and

emoluments "are deleted.



3. In section 4, paragraph 4. 1 (b). and), the word "property" is replaced by

"immovable property".



4. In section 4, paragraph 4. 1 (b). g), the words "and of the emoluments ^ 7) ' shall be deleted.



Footnote 7 is repealed.



5. In section 4, paragraph 4. 1 (b). I), the words ' and emoluments ' shall be deleted.



6. In section 4, paragraph 4. 11 (a). (c)), the words "and of the emoluments under the Act

the income tax ^ 9a) "are deleted.



Footnote No. 9a is repealed.



Article. XXXIII



Transitional provision



The provisions of § 1 and § 4, paragraph 4. 1 (b). and Act No. 243)/2000 Coll., as amended by

effective before the date of entry into force of the legal measures of the Chamber,

shall apply to the real estate tax on the taxable period prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



PART NINETEEN



Amendment of the Act on accounting



Article. XXXIV



Act No. 563/1991 Coll., on accounting, as amended by Act No 117/1994 Coll.

Act No. 227/1997 Coll., Act No. 492/2000 Coll., Act No. 353/2001 Coll.

Act No. 441/2003 Coll., Act No. 256/2004 Coll., Act No. 669/2004 Coll.

Act No. 179/2005 Coll., Act No. 495/2005 Coll., Act No. 57/2006 Coll.

Act No. 81/2006 Coll., Act No. 230/2006 Coll., Act No. 262/2006 Coll.

Act No. 69/2007 Coll., Act No. 261/2007 Coll., Act No. 296/2007 Coll.

Act No. 348/2007 Coll., Act No. 126/2008 Coll., Act No. 304/2008 Coll.,

Act No. 227/2009 Coll., Act No. 230/2009 Coll., Act No. 410/2010 Coll.,

Act No. 188/2007 Coll., Act No. 355/2007 Coll., Act No. 428/2007 Coll.

Act No. 458/2011 Coll., Act No. 167/2009 Coll., Act No. 239/2009 Sb.

and Act No. 503/2009 Coll., is amended as follows:



1. In article 1 (1). 2 at the end of the introductory part of the provisions of the following

"the business units, which are".



2. In article 1 (1). 2 (a). (b)), the word "persons" shall be replaced by "legal

persons and foreign units, which are based on the rule of law, according to

which are based or set up, or by the entity are required to

lead accounting. "



3. In article 1 (1). 2 (a). (c)), the words "special legislation"

shall be deleted.



4. In section 1 (1). 2 the letter g) is added:



"(g)) other physical persons who are entrepreneurs and are companions

combined in the company if at least one of the partners of associated

in this society is the person referred to in points (a) to (f))) or h) to

l),“.



Footnote 1b is hereby repealed.



5. In section 1 (1). 2, the letter h) the following new point) to l)

shall be added:



"i) trust funds under the civil code,



j) funds managed by the company under the law governing pension

pension savings, and under the law governing supplementary pensions

savings,



k) investment funds without legal personality under the law governing

investment companies and investment funds, or



l) those to whom the obligation of financial statements provide for special

legislation or that are entity under a special

legislation. ".



6. In section 1 (1). 2 the final part of the provision, the words "(hereinafter referred to as" accounting

units ")." shall be deleted.



7. In paragraph 1, at the end of paragraph 2 the following sentence "this law applies

also the person responsible for keeping the accounts in accordance with § 4a. ".



8. In paragraph 2, the word "commitments", the words "including debt".



9. in section 3, paragraph 3. 3 the words "companies or cooperatives" shall be replaced by

"business corporations" and the word "company" shall be replaced by the words

"business corporation".



10. In section 3, paragraph 3. 4 (b). (e)), the word "company" shall be replaced by

"business corporation".



11. in section 3, paragraph 3. 6 (a). (b)), the word "company" shall be replaced by

"business corporation".



12. in section 4, paragraph 4. 1 the words "and (c))" shall be replaced by "(c)) and i) to (l))".



13. in section 4, paragraph 4. 5 (b). a), the words "associations" are replaced by

the words "the partners associated in the company".



14. in section 4, paragraph 4. 5 (b). (b)), the words "of the participants of the Association" shall be replaced by

the words "of the partners associated in the company".



15. in section 4, paragraph 4. 5 the final part of the provision, the words "participants


the Association "shall be replaced by the words" the partners associated in the company ".



16. in section 4, paragraph 4. 8 at the end of the text of subparagraph (a)) the following words "and

a copy of the annual report ".



17. in section 4, paragraph 4. 8 (a). in), the word "company" shall be replaced by

"business corporation".



18. in section 4, paragraph 4. 12, after the words "societies, ^ 2)", the words "the rights of the

from the "and the words" securities ^ 3) "with the words" and the book-entry securities

(hereinafter referred to as the "securities"). "



19. in paragraph 4, the following paragraph 4a is inserted:



"§ 4a



(1) the accounting of trust funds, including the preparation of the financial

statements and the fulfillment of other obligations laid down in this Act,

corresponds to the controller; If several administrators in charge of common management,

shall be jointly and severally liable. For accounting trust

the funds, which are investment fund under the law governing

investment companies and investment funds, including the preparation of the financial

statements and the fulfillment of other obligations laid down in this Act,

correspond to the administrator and obhospodařovatel jointly and severally.



(2) the accounting of other investment funds without legal

personalities under the law governing investment companies and investment

funds, including the preparation of financial statements and the fulfillment of other obligations

provided for in this law, correspond to the administrator and obhospodařovatel

jointly and severally.



(3) for the keeping of accounts of other business units without legal

figures, including the balance sheet and the fulfillment of other

obligations laid down in this Act, correspond to a person who is

saved to construct financial statements, and the person who acts on behalf of the accounting

drive, or any other person, shall lay down the specific legal

prescription, jointly and severally. ".



20. in § 9 para. 3 (b). and), the word "personality" is replaced by

"personality".



21. in § 9 para. 4 ' (h)) "shall be replaced by" l) ".



22. in section 17(2). 2 (a). (d)), the words "companies or cooperatives"

replaced by the words "trading corporations".



23. in section 17(2). 3, the word "company" shall be replaced by the words "commercial

Corporation ".



24. In § 17 paragraph 2. 4, the word "company" shall be replaced by the words "commercial

Corporation ".



25. in section 17(2). 5, the words "company, the cooperative" shall be replaced by

"business corporations" and the word "company" shall be replaced by the words "commercial

Corporation ".



26. in section 17(2). 6, the word "company" shall be replaced by the words "commercial

Corporation ".



27. in section 17(2). 7, the word "company" shall be replaced by the words "commercial

Corporation ".



28. in section 18 para. 2 (a). a), the words ' a) to (c)) "the words" and i)

to l) ".



29. in section 18 para. 2 the final part of the provision, the word "or" is replaced by

the comma after the word "h)" with the words "or signing a record people

laid down in Section 4a of the entity pursuant to § 1 (1). 2 (a). I) to (l)) "and

the word "company" shall be replaced by the words "business corporation".



30. In article 20 (2). 1 (b). (b)), the words "companies and cooperatives" shall be replaced by

the word "Corporation".



31. in section 20 (2). 1 (b). (d)), after the words "h)" the words "and l)".



32. In section 20 (2). 1, the following point (d)) the following point (e)), which read as follows:



"e) business units pursuant to § 1 (1). 2 (a). I) under the conditions laid

(a)) and ".



Letter e) is renumbered as paragraph (f)).



33. In § 24 para. 3 (b). and), the word "company" shall be replaced by

"business corporation".



34. In section 27 para. 3, the word "company" shall be replaced by the words "commercial

Corporation ".



35. In § 28 para. 1 the words "land and other assets" shall be replaced by

"The property or its part".



36. In § 31 para. 4 ' (h)) "shall be replaced by" l) ".



37. In § 37a paragraph 1. 1 introductory part of the provisions for the number "37"

the words "or the person responsible for accounting under this Act".



38. In paragraph 38, the word "personality" is replaced with "personality".



Article. XXXV



Transitional provisions



1. the provisions of Act No. 563/1991 Coll., in the version in force from the date of acquisition

the effectiveness of the legal measures of the Chamber, shall apply for the first time in the accounting

the period starting from the date of entry into force of the legal measures

The Senate.



2. In the case of changes to the Law Institute, including changes to its content, which

occurs when the effective date of the Act No. 513/91 Coll., the civil code

or Act No. 90/2009 Coll., on commercial companies and cooperatives

(law on commercial corporations) to the date of entry into force of this

the legal measures of the Chamber, shall apply the provisions of § 3029 para. 1 of the law

No. 513/91 Coll., the civil code, with the possible change of the procedure

posting, that has an impact on the change in the financial results, the accounting officer may

in this context, the unit only when it would make

such changes occurred, to a significant distortion of the information contained in the

annual accounts or consolidated accounts.



PART TWENTY-



Amendment of the Act on social security and a contribution to the State

employment policy



Article. XXXVI



Act No. 589/1992 Coll., on social security and the contribution of the

the State employment policy, as amended by Act No. 10/1993 Coll.

Act No. 160/1993 Coll., Act No. 308/1993 Coll., Act No. 42/1994 Coll.

Act No. 241/1994 Coll., Act No. 58/1995 Coll., Act No. 118/1995 Coll.

Act No. 152/1995 Coll., Act No. 160/1995 Coll., Act No. 113/1997 Coll.

Act No. 138/1997 Coll., Act No. 306/1997 Coll., Act No. 18/2000 Coll.

Act No. 29/2000 Coll., Act No. 121/2000 Coll., Act No. 132/2000 Coll.

Act No. 220/2000 Coll., Act No. 242/2000 Coll., Act No. 492/2000 Coll.

the Act No. 353/2001 Coll., the Act No. 261/2002 Coll., Act No. 309/2002 Coll.

Act No. 361/2003 Coll., Act No. 424/2003 Coll., Act No. 425/2003 Coll.

Act No. 441/2003 Coll., Act No. 186/2004 Coll., Act No. 283/2004 Coll.

Act No. 359/2004 Coll., Act No. 435/2004 Coll., Act No. 168/2005 Coll.

Act No. 253/2005 Coll., Act No. 361/2005 Coll., Act No. 377/2005 Coll.

Act No. 62/2006 Coll., Act No. 189/2006 Coll., Act No. 262/2006 Coll.

Act No. 585/2006 Coll., Act No. 153/2007 Coll., Act No. 261/2007 Coll.

Act No. 296/2007 Coll., Act No. 305/2008 Coll., Act No. 306/2008 Coll.,

Act No. 2/2009 Coll., Act No. 41/2009 Coll., Act No. 158/2009 Coll.,

Act No. 221/2009 Coll., Act No. 227/2009 Coll., Act No. 285/2009 Coll.,

Act No. 303/2009 Coll., Act No. 362/2009 Coll., Act No. 347/2010 Coll.,

Act No. 73/2011 Coll., Act No. 263/2007 Coll., Act No. 341/2007 Coll.

Act No. 364/2011 Coll., Act No. 365/2011 Coll., Act No. 428/2007 Coll.

Act No. 470/2011 Coll., Act No. 399/2009 Coll., Act No. 401/Sb.

Act No. 503/2012 Coll. and Act No. 11/2013 Coll., is amended as follows:



1. In article 3, paragraph 3. 1 (b). (b)), point 3, the words ", for which it

remunerated "are deleted.



2. In article 3, paragraph 3. 1 (b). (b)), paragraph 14, the words "for which this

companies are rewarded, "shall be deleted.



3. In article 3, paragraph 3. 1 (b). (b)), paragraph 15, the words "if their income from

the activities of authorized considered income from employment under the Act

on income tax, ' shall be deleted.



4. In article 3, paragraph 3. 1 (b). (b)), paragraph 16, the words "are for the activities in these

authorities rewarded if their income for the activity in these

authorities considered income from employment or the emoluments

under the Act on income taxes "shall be replaced by" not included in the

paragraphs 1 to 3, 5 to 8, 13, 18 and 19 ".



5. In section 3, paragraph 3. 1 (b). (b)), paragraph 17, the words "if their income from

the activities of the liquidator considers income from dependent activities under

the income tax Act, "shall be deleted.



6. In paragraph 3, at the end of paragraph 1, the period is replaced by a comma and the following

points 19 and 20 are added:



"19. persons in charge of business management on the basis of contractual representation,



20. natural persons not referred to in paragraphs 1 to 19, with the exception of the members of the

Councils of territorial self-governing units and Urban Council elections

parts or broken down territorial districts and cities

the city of Prague, who are not in the long term for the exercise of the functions of relaxation

or who do not exercise the function to the same extent as in the long term

the release of the members of the Council ".



7. in section 3, paragraph 3. 1, the final part of the provision, which reads as follows: "in the

period of employment under the law governing sickness insurance if

them in the employment context arise or are likely to accrue income from

dependent activities that are, or would be, if they were subject to taxation in the

The Czech Republic, subject to income tax under the law governing the tax

income and are not exempt from that tax. ".



8. In section 5b of the paragraph. 1, the words "of the business and of other self-employed"

replaced by the words "from a separate".



9. In paragraph 5 (b), paragraph 3 is deleted.



Paragraph 4 becomes paragraph 3.



10. In section 5b of the paragraph. 3 the second sentence, the words "and higher than the monthly assessment

the basis determined in accordance with section 14 "be deleted and the third sentence is replaced by the phrases

"Maximum monthly basis cannot, however, be greater than an amount equal to the

the average of the calculation basis of the specified or calculated in accordance with section


paragraph 5b. 1 per calendar year on the last report submitted under section 15

found on a calendar month, in which at least part of this month

are exercised in self-employment; the second sentence applies here as well.

The maximum monthly basis laid down in the first sentence shall apply from the month in

It was filed under section 15 paragraph overview. 1 for the previous year. To

an overview of the application made under section 15 for the calendar year for more than 3 years

before the calendar year in which the premium for health insurance

applies, shall be disregarded. If you cannot determine the maximum monthly basis according to the

the third sentence, the maximum monthly basis half the average wage for the

calendar months of the calendar year in which the self-employed person

the illuminating power of self-employment has launched, and in the following

calendar year for the calendar month ending in a calendar month,

that precedes the calendar month in which it was filed pursuant to section overview

15 paragraph 1. 1. If, in the calendar year in which the self-employed person

the illuminating launched the self-employment activities, it has not, at least in the

4 calendar months, in the following year

monthly basis as though this year as a self-employed person

launched; these steps will proceed even in the calendar year following the

calendar year referred to in the sentence before the semicolon, up to

the calendar month preceding the month in which the person

self-employed filed under section 15 paragraph overview. 1. ".



11. in section 7 (2). 1 (b). (c)), point 1, the words "up to 3" shall be replaced by the words "and

2. "



12. In paragraph 7 (2). 1 (b). c) point 2, the words "up to 3" shall be replaced by the words "and

2. "



13. in section 7 (2). 1 (b). c) point 3, the number "4" is replaced by "3".



14. in section 15a, at the end of paragraph 3 the following sentence "the employer is

in this confirmation shall indicate whether the employee is involved in

calendar year retirement savings. ".



Article. XXXVII



Transitional provisions



1. the premiums on health insurance for the self-employed

for December 2013 shall determine and pay according to Act No. 586/1992 Coll., on the

social security and a contribution to State policy

employment, in the version in force before the date of entry into force of this

legal measures in the Senate.



2. For determining the calculation basis, where appropriate, the incremental calculation

basis, of main self-employment self

employed for the premium to the pension insurance and contribution to the

State employment policy for the year 2013, which was at least part

This year an employee health insurance, will also apply the provisions of §

paragraph 5b. 3 of Act No. 589/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



3. the employer is obliged to confirm, according to § 15a paragraph 1. 3 of Act No.

589/1992 Coll. for the calendar year 2013, include also the sum of the bases

for the period prior to the calendar month in which the employee became

a participant in the pension plan, and for the period from the calendar month, in

which became a participant in the pension plan.



PART OF THE TWENTY-FIRST



Amendment of the Act on the Organization and implementation of social security



Article. XXXVIII



Act No. 582/1991 Coll., on the Organization and implementation of social security,

as amended by Act No. 586/1992 Coll., Act No. 38/1993 Coll., Act No.

160/1993 Coll., Act No. 308/1993 Coll., Act No. 241/1994 Coll., Act No.

118/1995 Coll., Act No. 160/1995 Coll., Act No. 138/1997 Coll., Act No.

306/1997 Coll., Act No. 93/1998 Coll., Act No. 222/1999 Coll., Act No.

356/1999 Coll., Act No. 360/1999 Coll., Act No. 18/2000 Coll., Act No.

29/2000 Coll., Act No. 132/2000 Coll., Act No. 133/2000 Coll., Act No.

155/2000 Coll., Act No. 155/2000 Coll., Act No. 220/2000 Coll., Act No.

238/2000 Coll., Act No. 258/2000 Coll., Act No. 408/2000 Coll., Act No.

116/2001 Coll., the Act No. 353/2001 Coll., Act No. 151/2002 Coll., Act No.

263/2002 Coll., Act No. 265/2002 Coll., Act No. 309/2002 Coll., Act No.

320/2002 Coll., Act No. 519/2002 Coll., Act No. 361/2003 Coll., Act No.

424/2003 Coll., Act No. 422/2003 Coll., Act No. 461/2003 Coll., Act No.

53/2004 Coll., Act No. 167/2004 Coll., Act No. 283/2004 Coll., Act No.

359/2004 Coll., Act No. 435/2004 Coll., Act No. 501/2004 Coll., Act No.

168/2005 Coll., Act No. 361/2005 Coll., Act No. 381/2005 Coll., Act No.

413/2005 Coll., Act No. 24/2006 Coll., Act No. 70/2006 Coll., Act No.

81/2006 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll., Act No.

161/2006 Coll., Act No. 189/2006 Coll., Act No. 216/2006 Coll., Act No.

267/2006 Coll., Act No. 342/2006 Coll., Constitutional Court,

the declared under no. 405/2006 Coll., Act No. 585/2006 Coll., Act No.

152/2007 Coll., Act No. 181/2007 Coll., Act No. 261/2007 Coll., Act No.

270/2007 Coll., Act No. 296/2007 Coll., Act No. 305/2008 Coll., Act No.

306/2008 Coll., Act No. 382/2008 Coll., Act No. 479/2008 Coll., Act No.

41/2009 Coll., Act No. 158/2009 Coll., Act No. 227/2009 Coll., Act No.

281/2009 Coll., Act No. 303/2009 Coll., Act No. 326/2009 Coll., Act No.

347/2010 Coll., Act No. 73/2007 Coll., Constitutional Court,

the declared under no. 177/2007 Coll., Act No. 180/2007 Coll., Act No.

220/2011 Coll., Act No. 263/2011 Coll., Act No. 329/2007 Coll., Act No.

341/2011 Coll., Act No. 348/2011 Coll., Act No. 364/2011 Coll., Act No.

365/2010 Coll., Act No. 366/2007 Coll., Act No. 367/2007 Coll., Act No.

375/2007 Coll., Act No. 428/2007 Coll., Act No. 458/2007 Coll., Act No.

470/2011 Coll., Act No. 167/2012 Coll., Act No. 399/2012 Coll., Act No.

401/2012 Coll., Act No. 403/2009 Coll., Act No. 274/2013 Coll., Act No.

303/2013 Coll. and Act No. 313/2013 Coll., is amended as follows:



1. in paragraph 5 of the text at the end of paragraph (e)) the following words "and in the area of

social security ".



2. In article 6 (1). 4 (b). and) points 12 and 13, § 48 para. 1 (b). (e)) and in section

48 para. 5, the word "care" replaced by the word "help".



3. In section 6 (1). 4 (b). r), the words ' State policies

employment ", the words" including claims in these cases on the

the basis of international treaties ".



4. In paragraph 7 (b). (g)), after the word "care", the words "or help".



5. In footnote No. 33b, the words ' paragraph 6 (e). and) Decree No.

342/1997 Coll., laying down the procedure for the recognition of occupational diseases and

the list of medical devices that recognize these diseases. "

shall be deleted.



6. in article 16 paragraph 1. 6, the words "; a list of these devices and further editing

procedure for the recognition of occupational diseases shall issue a decree the Ministry of

health in an agreement with the Ministry of labour and Social Affairs "

shall be deleted.



7. In article 16 c of paragraph 1. 2 at the end of the text of the letter q) added the words "and for

retirement savings ".



8. In article 36 at the end of the letter zh) dot is replaced by a comma and the following

the letters zi) and zj) are added:



"zi) people in charge of business management on the basis of contractual representation,

If they perform this activity as a reward, the one who these persons

the remuneration shall be paid,



zj) persons specified in § 5 para. 1 (b). t) of the Act on pension insurance

the one who carries out the obligations of the employer for these persons according to § 92 para.

3 of the law on health insurance. ".



9. In § 37 para. 1 (b). a), the words "place of birth", following the word

"gender".



10. In § 37 para. 1 (b). (h)), after the words "trading company"

the words "during the period before the year 2014".



11. In article 38 paragraph 2. 1 and section 83a, the word "zh") is replaced with "zj").



12. in section 40a para. 2, the words ", c) to q), and u) to x) and § 5 para. 2 and 3 "

replaced by the words "and (c)) to t), and para. 2 (a). (g)) (a). 4. "



13. in paragraph 45 the first sentence, the words "and the authorities of the fire brigade

The United States ' shall be deleted.



14. in § 52 para. 2 part of the first sentence after the semicolon shall be replaced by

"participation in the pension insurance ceases on the date of deregistration from the participation

the pension insurance act or the date in the future, if this day in

odhlášce listed; If a citizen does not pay insurance premiums to the pension insurance

for a period prior to the date of deregistration, you may opt out and backwards for this

period or part thereof ".



15. In § 52 para. 2 at the end of the text of the second sentence, the words ";

If the citizen does not give a odhlášku within the said period of participation in the pension

insurance, it is considered a sympathetic person, the pension insurance of persons

voluntarily participating pension insurance pursuant to section 6 (1). 2 of the law on

pension insurance, if it has already expired in the period referred to in this

the provisions ".



16. in § 52 para. 2 the last sentence, the word "Deregistration" is replaced by

"Odhláška".



17. in paragraph 52, the following paragraph 4 is added:



"(4) a citizen of the loyal retirement savings is obliged when filing the

to participate in the voluntary pension insurance noted that participates

retirement savings under the law governing retirement savings;

If it becomes a participant in the pension plan until after the filing of that application,

communicate is within the time limit referred to in paragraph 3. '.




18. In article 88 para. 5, after the words "in accordance with" the words "§ 116 paragraph. 2

the second sentence, "and at the end of text in a paragraph, the following words" and § 64 para.

2 and 5 of the Act on pension insurance ".



19. in § 118 paragraph. 1 at the end of the text of subparagraph (a)) the following words "; in

justified cases, the beneficiary may be appointed as a special

a legal person ".



20. In Article 118a of the paragraph. 3 the second sentence, after the words "proceedings" shall be replaced

"objections".



21. In article 123e paragraph 1 reads:



"(1) unless otherwise provided by this Act, the filing or other act by the

of this Act, or in matters of insurance premiums under a special law ^ 32)

do so in writing, orally or data message



a) signed by the recognized electronic signature ^ 68a),



(b)) the data sent through the Clipboard, or



(c)) with a verified identity that way, you can sign in to

the data boxes, if social security institution

ensure. ".



22. In article 123e, at the end of paragraph 4, dot replaced with a comma and the following

the letter g) is added:



"(g)) of administration and other tasks that can be done in the manner referred to in paragraph 1

(a). c).“.



23. In article 123e para. 5, the words "health facilities" shall be replaced by

"health service providers".



24. In article 123f, the words "shtetls" are deleted.



Article. XXXIX



Transitional provision



Person participatory pension insurance on a voluntary basis, you may opt out of

participation in the pension insurance for a period before the date of entry into force of

This legal measure the Senate pursuant to Act No. 582/1991 Coll., as amended by

effective from the date of entry into force of this legal measure in the Senate.



PART TWENTY-TWO



Amendment of the Act on pension insurance



Article. XL



Act No. 155/1995 Coll., on pension insurance, as amended by Act No.

134/1997 Coll., Act No. 289/1997 Coll., Act No. 220/1999 Coll., Act No.

18/2000 Coll., Act No. 121/2000 Coll., Act No. 132/2000 Coll., Act No.

220/2000 Coll., Act No. 115/2001 Coll., Act No. 185/2001 Coll., Act No.

353/2001 Coll., Act No. 198/2002 Coll., Act No. 261/2002 Coll., Act No.

264/2002 Coll., Act No. 361/2003 Coll., Act No. 424/2003 Coll., Act No.

425/2003 Coll., Act No. 85/2004 Coll., Act No. 283/2004 Coll., Act No.

359/2004 Coll., Act No. 435/2004 Coll., Act No. 561/2004 Coll., Act No.

168/2005 Coll., Act No. 361/2005 Coll., Act No. 377/2005 Coll., Act No.

24/2006 Coll., Act No. 109/2006 Coll., Act No. 189/2006 Coll., Act No.

264/2006 Coll., Act No. 262/2006 Coll., Constitutional Court,

the declared under no. 405/2006 Coll., Act No. 152/2007 Coll., Act No.

181/2007 Coll., Act No. 218/2007 Coll., Act No. 261/2007 Coll., Act No.

296/2007 Coll., Act No. 178/2008 Coll., Act No. 305/2008 Coll., Act No.

306/2008 Coll., Act No. 382/2008 Coll., Act No. 479/2008 Coll., Act No.

41/2009 Coll., Act No. 108/2009 Coll., Act No. 158/2009 Coll., Act No.

282/2009 Coll., Act No. 303/2009 Coll., Constitutional Court,

the declared under no. 135/2010 Coll., Act No. 347/2010 Coll., Act No.

73/2011 Coll., Act No. 220/2007 Coll., Act No. 341/2010 Coll., Act No.

348/2011 Coll., Act No. 364/2007 Coll., Act No. 365/2010 Coll., Act No.

428/2007 Coll., Act No. 470/2011 Coll., Act No. 314/2009 Coll., Act No.

401/2012 Coll., Act No. 403/2009 Coll., Act No. 463/2012 Coll., Act No.

267/2013 Coll., Act No. 274/2013 Coll. and Act No. 303/2013 Coll., is amended

as follows:



1. in § 5 para. 1 (b). (c)), the words "for which they are rewarded by him"

shall be deleted.



2. in § 5 para. 1 (b). (d)), the words "in paragraph 2 (a). (c)) "are replaced by

the words "o) up to)".



3. in § 5 para. 1, the letters m)) shall be deleted.



Letters in) up to y) are known as letters m to p)).



4. in § 5 para. 1 (b). n), the words "for which this company

rewarded, ' shall be deleted.



5. § 5 para. 1 (b). about) the words "if their income from activities

authorized agents considered income from employment pursuant to the law on taxes

income, ' shall be deleted.



6. in § 5 para. 1 p) is added:



"p) person in charge of business management on the basis of contractual representation.".



7. in section 5, the dot at the end of paragraph 1 is replaced by a comma and the following

q) to t), including the final part of the provisions of the following:



"q) members of the collective bodies of a legal person, who is not named in the

(a) to (c))) f)) to (i), p)),



r) liquidators,



with the head of the organisational units) of a legal person that has its head office in

State, with which the Czech Republic has not signed the international treaty

social security, if the folder is registered in the commercial

the register and the place of work of these leaders is permanently in the Czech

Republic,



t) physical persons not listed in points (a) to (d))) and (f)) up to), with the exception of

members of the Councils of territorial self-governing units and councils

boroughs or municipalities disaggregated territorial statutory

the towns and the city of Prague, who are not for the exercise of functions in the long term

released or who do not exercise the function to the same extent as

the long-term release of members of the Municipal Council, in the period of employment, if

them in the employment context arise or are likely to accrue income from

dependent activities that are, or would be, if they were subject to taxation in the

The Czech Republic, subject to income tax under a special legal

prescription and are not exempt from this tax; This does not apply if the person

referred to in point (e)). ".



8. in section 5, paragraph 2 reads as follows:



"(2) the insurance are subject to compliance with the conditions laid down in this Act

the pension later



and persons held in the register) of the Labour Office of the Czech Republic-regional

branches or offices for the city of Prague (hereinafter referred to as "regional

Branch Office work ") as the contenders for the job after the time that they

belongs to the unemployment benefits or aid in case of retraining, and in

of not more than 3 years after the time that the support in the

unemployment or support in retraining does not belong, with the expectation that this

period of 3 years is determined retroactively from the date of entitlement to a pension, the period for

the unemployment benefits or aid in case of retraining

nenáležela before the age of 55 years, to be included in the scope of

not more than 1 year, and it does not count other spare time insurance

or the period of insurance, which will coincide with the period during which a person is guided by

in the register of job seekers; for the length of time that belongs in the support

unemployment is considered also the period during which the aid in

unemployment does not provide for the reason that a person held in a register

It is for severance pay for job seekers, the surrender value or severance,



(b)) people with disabilities included in the theoretical and practical

preparation for employment or other gainful activity



c) occupants of military service in the armed forces of the United

States, unless they are professional soldiers,



d) caregivers personally of a child under the age of 4 years,



e) carers personally to a person under the age of 10 years, which is dependent on the

the assistance of another person in stage I (lightweight dependency), or by a person who is

dependent on the assistance of another person in Tier II (moderate dependency)

or stage III (severe dependence) or stage IV (full dependency)

If they live together in the home; the condition of the household is requested,

If it is a close relative,



(f)) the beneficiaries of invalidity pension for disability of the third degree [§ 39

paragraph. 2 (a). (c))] from the Czech insurance, up to the age of the necessary

for entitlement to a retirement pension under section 32; for beneficiaries

disability pension for disability for the purposes of third degree of participation

the insurance shall be considered as persons who receive this income, but

meet the conditions of entitlement to that pension and receive a výsluhový post

in accordance with special laws,



(g)) of the person after the termination of employment, where their participation

on health insurance, according to a special legal regulation, for a period of

the duration of the temporary incapacity, which intentionally nepřivodily,

If the temporary incapacity was established at the time of this gainful

activities or in trade within the time limit under special legislation, after

quarantine period ordered under a special legal regulation at the time of this

employment or in the withdrawal period according to a special legal

Regulation, for the duration of the support period for the care benefit and for the duration of

the support period for maternity benefit in the period before the birth,



h) persons to whom it is granted special protection and assistance on the basis of

the law governing special protection of witnesses and other persons in

connection with criminal proceedings, if according to the observations of the authority

responsible for the provision of special protection and assistance cannot exercise

gainful activity. ".



9. in section 5, paragraph 2, the following paragraph 3 is added:



"(3) the Employment for the purposes of this Act, the activities of persons

referred to in paragraph 1 (b). a) to (d)), and (f)) to t) for employers of

stemming or could accrue from employer income from

dependent activities that are, or would be, if they were subject to taxation in the

The Czech Republic, subject to income tax under a special legal

prescription and are not exempt from this tax. Period of employment for the


the purposes of this Act, means the period from the beginning of the exercise of the activity of the person

referred to in paragraph 1 (b). a) to (d)), and (f)) to t) for the employer to

the end of the period in which this action should or could be carried on. ".



Paragraphs 3 and 4 shall become paragraphs 4 and 5.



10. in § 5 para. 5, the words "paragraphs 1 and 2 shall not apply ' shall be replaced by

the words "paragraph 1 shall not apply".



11. In paragraph 6 (1). 1 (b). (e)), the number "4" is replaced by "5".



12. in section 6 (1). 2 the word "ten" is replaced by "15".



13. in § 8 para. 1 the words "l) and in) to x), para. 2 (a). 3 "are replaced by

the words "t) and § 5 para. 4. "



14. in § 8 para. 2, the words ", f) to (l))) up to x) and in § 5 para. 2 and 3 "

replaced by the words "and (f)) to t) and § 5 para. 4. "



15. In paragraph 8, at the end of paragraph 2 the following sentence "if he pursues the

the Municipal Council of territorial self, the Municipal Council of the town

part or district territorial statutory cities, broken down or

the city of Prague in parallel, more features for the same local government

a whole, for which the remuneration is of them involved insurance just once;

This applies to a person who is a member of a more collective bodies

local government unit or authorities established his organs. ".



16. in § 9 para. 3 the final part of the provision, the words "of the business and of the

other self-employed "shall be replaced by the words" from a separate ".



17. in § 9 para. 6 the provisions of the introductory part, the words "which is not

belongs to the sickness insurance of self-employed persons ",

shall be deleted.



18. in § 9 para. 6 (a). (c)), § 9 para. 8, § 12 para. 1 third sentence and section

50 para. 2 (a). (b)), and (c)), the word "care" replaced by the word "help".



19. in § 9 para. 7, the first sentence is replaced by the phrase "self-employed

an activity is considered a side who are self-employed in the

calendar months in which, at least for part of the month has been exercised

self-employment, and at this time the performance of self-employed

activities at least for part of this time took the facts referred to in paragraph

6. ".



20. in § 9 para. 8 the first sentence, the words "and in the case of a person referred to in section 5 of the

paragraph. 1 (b). w) and x), participation in pension insurance "shall be deleted.



21. in § 9 para. 9, the second sentence shall be deleted.



22. in paragraph 11 (1) 1 (b). and the words "(a)). a) to (l))) up to x) and in section 5 of the

paragraph. 2 and 3 ' shall be replaced by "and in § 5 para. 4. "



23. in paragraph 11 (1) 2 the first sentence, the words "l) and in) up to x) and in § 5 para. 2 and

3 "shall be replaced by" t) and § 5 para. 4 "and the words" for the determination

under a special law 17) "^ ^ is replaced by

"insured person".



24. in section 11 (1) 2 the second sentence, the word "legal" is deleted.



25. In section 11 (1) 2, the third to the fifth sentence, be deleted.



26. in section 11 (1) 2 the third sentence, the words "in) to x) and § 5 para. 3 "

replaced by the words "t) and para. 4 "and the words", with the provision of the sentence

the third to fifth this does not prejudice "are deleted.



27. in § 12 para. 1 the first sentence, the words "1 (b). m)) and y) "

replaced by the number "2" and the words "1 (b). y) "is replaced by" 2 (a).

(h)) ".



28. in § 12 para. 1 the second sentence, the words "1 (b). n) to (p)), and r)) "

replaced by the number "2".



29. in § 12 para. 1 third sentence, the words "1 (b). with) "is replaced by" 2

(a). (e)) ".



30. In § 14 para. 2 the words "1 (b). r) "is replaced by" 2 (a). (d)) "and

the words "1 (b). with) "is replaced by" 2 (a). (e)) ".



31. in section 16(1). 3 the second sentence, the words ", and if it is a time of 30.

June 2002, also in the third and fourth sentences, "shall be deleted.



32. In article 16(1). 3 the third sentence, the word "sixth" shall be replaced by

the "third".



33. In paragraph 16, at the end of the text of paragraph 3, the words "shall be added; This

the coefficient is determined with a precision of four decimal places is valid ".



34. In article 16(1). 4 introductory part of the provision, after the word "earnings"

the words "the period in which the insured person was involved in the pension

insurance or security according to the rules in force before that date,

If you cannot determine the amount of bases for the period of employment before

on this day, ".



35. In § 16 para. 4 (b). e), the words "1 (b). r)) "shall be replaced by

"2 (a). (d)), and (e)) ".



36. In article 16(1). 4 (b). g), the words "1 (b). n) and y) "shall be replaced by

"2 (a). and), and (h)) ".



37. In article 16(1). 4 (b). (j)), the word "sixth" replaced by the word "third".



38. In section 19(a)(1). 1 the words "1 (b). with) "is replaced by" 2 (a). (e)) ".



39. In § 21 para. 1 (b). a) after the word "medium" the words

"or higher vocational schools (hereinafter referred to as" middle school ")".



40. In paragraph 27, the words "(a). a) to (l))) up to x) and in § 5 para. 2 and 3 "

replaced by the words "and in § 5 para. 4. "



41. In section 29 para. 6 and section 34 para. 1 the words "1 (b). p), r) s) "

replaced by ' 2 (a). (c)), d) and (e)) ".



42. In § 34 paragraph 1. 4, after the words "paragraph 1" shall be replaced by the

the request ".



43. In section 34 para. 4, the second sentence shall be deleted.



44. In paragraph 2 of section 40. 3 ' 1 (a). n) "is replaced by" 2 (a). and) ".



45. In § 55 para. 2, "the sixth" replaced by the word "third".



46. In paragraph 102, the existing text shall become paragraph 1 and the following

paragraphs 2 to 4 shall be added:



"(2) to 30. November 1999, are partakers of the soldiers in the next insurance

the service; for the evaluation of insurance service as enlisted

§ 11 period of insurance accordingly.



(3) until 31 December 2006. in December 2004, the pension insurance are occupants of the civil

the service. The period of participation in the insurance referred to in the first sentence shall be deemed to

the replacement period of insurance.



(4) until 31 December 2006. December 2009 are the pension insurance of persons

systematically preparing for the future of the profession by studying in high school or

high school in the Czech Republic, for the first six years of this

studies after the age of 18 years. Period of insurance by the phrase

the first is considered to be a replacement for insurance. ".



47. In § 104 paragraph. 1 the words "1 (b). r) "is replaced by" 2 (a). (d)) ".



48. the heading of section 105a added: "the transfer of pension rights in relation to the retirement

the system of the European Union ".



49. In section 105a of the paragraph. 1, the words "of the European communities or of their

institutions "shall be replaced by the words" of the European Union or its institutions "and

the words "European Community" shall be replaced by the words "European Union".



50. in section 105a of the paragraph. 2 the words "the European communities or of their

institutions "shall be replaced by" the European Union or its institutions "and

the words "European Community" shall be replaced by the words "European Union".



51. In section 105a of the paragraph. 4, the words ' European Community ' shall be replaced by

"The European Union".



52. In paragraph 105, the words "1 (b). u) "is replaced by" 2 (a). (g)). "



Article. XLI



Transitional provisions



1. A person who was before the date of entry into force of this legal

the measure the Senate voluntarily retirement insurance in the longest

extent referred to in § 6 (1). 2 the second sentence of the Act No. 155/1995

Coll., in the version in force before the date of entry into force of this legal

the measure the Senate is entitled to subscribe to such further participation in the

pension insurance in the period before the date of entry into force of this

the legal measures of the Senate, and under the conditions referred to in section 6 (1). 2 sentence

Second, the Act on pension insurance in the sentence with a semicolon.



2. the period for pension insurance referred to in section 11 (1) 1 (b). a) of law No.

155/1995 Coll., in the version in force before the date of entry into force of this

legal measures to the Senate, before the 1. January 2014 for persons referred to in section

5 (3). 1 (b). and), f), w) and x) Act No. 155/1995 Coll., as amended by

effective before the date of entry into force of the legal measures of the Chamber,

be assessed, under the conditions laid down in section 11 (1) 2 sentences of the third through fifth

Act No. 155/1995 Coll., in the version in force before the date of entry into force of

This legal measure in the Senate. The due premiums to the pension

the insurance referred to in section 11 (1) 2 the fourth and fifth sentences, law No.

155/1995 Coll., in the version in force before the date of entry into force of this

the legal measures of the Chamber, can be over 1. January 2014 to pay

According to these provisions no later than 31 December 2006. December 2016.



3. For the purposes of increasing the percentage amount of the retirement pension in accordance with § 34

paragraph. 4 of Act No 155/1995 Coll., in the version in force from the date of acquisition

the effectiveness of legal measures in the Senate, includes time

gainful employment before the date of entry into force of this legal

the Senate measure, for which there was no such increase is granted.



PART TWENTY-THREE



Amendment of the Act on health insurance



Article. XLII.



Law No. 187/2006 Coll., on sickness insurance, as amended by Act No.

585/2006 Coll., Act No. 181/2007 Coll., Act No. 261/2007 Coll., Act No.

239/2008 Coll., Act No. 305/2008 Coll., Act No. 306/2008 Coll., Act No.

479/2008 Coll., Act No. 2/2009 Coll., Act No. 41/2009 Coll., Act No.

158/2009 Coll., Act No. 227/2009 Coll., Act No. 302/2009 Coll., Act No.

303/2009 Coll., Act No. 362/2009 Coll., Act No. 157/2010 Coll., Act No.

166/2010 Coll., Act No. 347/2010 Coll., Act No. 73/2007 Coll., Act No.


180/2007 Coll., Act No. 263/2007 Coll., Act No. 341/2010 Coll., Act No.

364/2007 Coll., Act No. 365/2010 Coll., Act No. 375/2007 Coll., Act No.

458/2011 Coll., Act No. 470/2011 Coll., Act No. 1/2009 Coll., Act No.

167/2012 Coll., Act No. 169/2009 Coll., Act No. 396/2009 Coll., Act No.

401/2012 Coll. and Act No. 303/2013 Coll., is amended as follows:



1. in paragraph 3 of the letter g) is added:



"(g)) job for the employer, the employee activity from which he

resulting or likely to result from employer income from dependent

activities that are, or would be, if they were subject to taxation in the United

Republic, subject to income tax under the law governing the

income taxes and are not exempt from this tax, ".



2. In paragraph 3 (b). n), the words "referred to in section 5 (b). a) points 1, 4 and 6 and

15 ' shall be deleted.



3. In paragraph 3, at the end of the letter v) dot replaced with a comma and the following

the letters w and x)) are added:



"w) the work work, work or a similar activity, function, or service,



x) period of employment, the period from the beginning of the exercise of the activity of the employee for

the employer by the end of the period in which this action should or could be

exercised. ".



4. In paragraph 5 (b). and (4)) the words "for which they are rewarded by him"

shall be deleted.



5. In paragraph 5 (b). and) paragraph 16, the words "for which this company

rewarded, ' shall be deleted.



6. In paragraph 5 (b). and) paragraph 17, the words "if their income from activities

authorized agents considered income from employment pursuant to the law on taxes

income, ' shall be deleted.



7. In paragraph 5 (b). and) paragraph 18, the words "are for the activities in these institutions

be remunerated if their income from activities in these institutions

considered income from employment or emoluments in accordance with

the income tax act "are replaced by the words" not listed in points 1 to

10, 20, and 21 ".



8. In paragraph 5 (b). a) paragraph 19, the words "if their income from activities

the liquidator considers income from employment under the law on

income tax, ' shall be deleted.



9. In paragraph 5, at the end of subparagraph (a)) the following points 21 and 22 are added:



"21. person in charge of business management on the basis of contractual representation,



22. a natural person not listed in points 1 to 9, with the exception of the members of the

Councils of territorial self-governing units and Urban Council elections

parts or broken down territorial districts and cities

the city of Prague, who are not in the long term for the exercise of the functions of relaxation

or who do not exercise the function to the same extent as in the long term

the release of the members of the Council ".



10. In paragraph 5 (b). and), the final part of the provision, which reads as follows: "in the

period of employment, if they arise in the employment context or would

to accrue income from dependent activities that are, or would be,

If they are subject to taxation in the Czech Republic, subject to income tax

under special legislation ^ 75) and not from the tax

exempt, ".



11. In paragraph 6 (1). 1 (b). and) point 2, the words ' of the European Union, "is inserted

the word "and".



12. in section 6 (1). 1, point (b)) shall be deleted.



Subparagraph (c)) shall become point (b)).



13. In article 6, paragraphs 2 to 4 shall be deleted.



Paragraphs 5 to 7 shall become paragraphs 2 to 4.



14. in section 6 (1). 4 is the number "6" is replaced by "3".



15. in section 7 (2). 1, the words "subject to the conditions referred to in paragraph 6, with the

the exception of the conditions referred to in section 6 (1). 1 (b). (c)), as the agreed amount

calculating the prescribed reckonable income "shall be replaced by the words" the said condition is not met

in section 6 (1). 1 (b). (b)), since the agreed amount of pensionable service income

This job ".



16. in section 7 (2). 2, after the words "the prescribed reckonable income ' shall be replaced

"from this job".



17. in paragraph 7 (2). 3, the words "after" shall be replaced by

"the employer until the end of time" and the words "this job

ended up "are replaced by the words" this period of employment has ended ".



18. in paragraph 7, the following paragraph 4 is added:



"(4) employees shall also be insured, if the employee

performed in the calendar month with the same employer more employment

small scale and the aggregate of the pensionable service of the employment income has reached

in a calendar month, at least, the amount of the reference earnings; employees are

be insured for a maximum duration of such work in this

calendar month. For the same employer is considered to also

the legal successor of the employer. ".



19. in Section 7a of the paragraph. 2, after the word "recovered" following the word

"the employer" and the second sentence shall be deleted.



20. At the end of section 8 shall be supplemented with the sentence "when the Member of

local government unit, the Municipal Council of a city district or

Borough of statutory cities, broken down or territorial capital

Prague more features for the same parallel territorial self-governing unit, for

that is rewarded, it is insured from them only once; This applies to

a person who is a member of a more collective bodies local government

a whole or authorities established his organs. ".



21. in section 10, paragraph 1 reads:



"(1) the insurance commences on the day on which the employee started to perform the work

for the employer, and shall expire on the end of the period of employment, if the

unless otherwise provided in paragraphs 2 and 3. ".



22. in section 10, paragraph 1, the following new paragraphs 2 and 3 shall be added:



"(2) for the employee in employment for the day on which this

the employee started to perform the work, also considers the day before the day of the beginning of the

the performance of the work for which he is entitled to the refund of wages or salary or for which

the wage or salary do not truncate.



(3) the insurance commences at the



and contract staff) on the date on which he began to perform work for the

the contractual employer and shall expire on the end of the work for

the contractual employer



(b) the date of commencement) the judge function, and expires on the date the end of the performance of the

the judge,



(c)) the members of the Councils of territorial self-governing units and councils

boroughs or municipalities disaggregated territorial statutory

the towns and the city of Prague to the date on which the remuneration for the performance of

function, and expires on the date of the termination of the mandate of a member or function

the Municipal Council; where the current mayor, Deputy Mayor, Mayor,

the Deputy Mayor or Council Member territorial self, urban

part of the borough or chartered city or

the city of Prague after the powers entrusted to the electoral period to

election of the new mayor, Vice Mayor, Mayor, Deputy Mayor

or the Council of the local government unit urban district or municipal

the perimeter of the Chartered city or capital city of Prague and

he receives remuneration for the performance of functions, takes his participation in insurance

for a period, after which he belongs this remuneration; This applies to

Governor of the region, the Deputy Governor of the region, the Mayor of Prague

and the Deputy Mayor of Prague,



(d)) member of Chamber of Deputies and the Senate of the Czech Senator

Republic on the date of election and terminates on the date of termination of the mandate,



e) carers and the person in the register the date on which the remuneration

a foster parent under the law on social and legal protection of children ^ 13), and

the date from which this remuneration does not belong for reasons other than temporary

incapacity or quarantine,



(f) the date of inclusion in the convicted person) of the work and shall expire on the appeal of performance

work,



(g)) of a shareholder company with limited liability and limited partner in a limited partnership

the company, if outside the employment relationship carries on her work,

the date on which he began to perform work for the company, and shall expire on

their performance of this work,



h) person in charge of business management on the basis of contractual representation

on the date specified in the credential to a business line and terminates on the date of cancellation

This mandate,



I) a liquidator appointment and terminates on the date of termination of the functions. ".



Paragraphs 2 to 8 shall become paragraphs 4 to 10.



23. in section 10, paragraph 1. 4 (b). (b)), the number "5" is replaced by "2".



24. in section 10, paragraph 1. 6 the first sentence, the words "referred to in section 5 (b). and) point 1 "

shall be deleted.



25. In section 10, paragraph 1. 6, the second sentence is replaced by the phrases "the provisions of sentence

the first applies to the other insured persons, if their other

employment is employment of the same kind as the previous employment.

The provisions of the first and second sentence shall not apply if at least one of the

employment employment is small or the agreement for the implementation of the work. ".



26. in section 10, paragraph 7 shall be deleted.



Paragraphs 8 to 10 shall be renumbered as paragraph 7 to 9.



27. in section 10, paragraph 1. 7, the first and the second sentence shall be deleted.



28. in section 10, paragraph 1. 7, the word "third" is replaced by the word "first".



29. in section 10, paragraph 1. 8, the words "termination of employment" shall be replaced by

"the end of the period of employment".



30. in section 18 para. 5, the words "employment" shall be replaced by "the end of time

employment has ended ".



31. in section 19 para. 6 the second sentence after the word "range" the words

"or for employment on the basis of the agreement on the implementation of the work".



32. In § 19 para. 8, after the words "employment of a minor nature"

the words "or on the basis of the agreement on the implementation of the work".




33. In § 28 para. 1 the first sentence, the words "end of employment" shall be replaced by

the words "ended the period of employment".



34. In § 28 para. 3, the words "this job should end" are replaced by

the words "was to end this period of employment".



35. In paragraph 30, the words "the outlet" is deleted.



36. In section 40 para. 3, after the word "ending" is inserted after the word "period".



37. In § 54 para. 1, the first sentence is replaced by the phrase "the treating physician

for the purposes of this Act, a provider of health services,

that their physicians provides to the insured or other person under consideration

out-patient or in-patient Spa Clinic, rehabilitation care, with

the exception of the provider of emergency medical services and medical

emergency services, and the provider of occupational health services in

treatment of the insured person within the first aid if he received permission to

provision of health services. ".



38. In § 56 para. 6 the first sentence, the words "regimen" shall be replaced by

"individual therapeutic procedure".



39. In § 57 para. 1 (b). (b)), after the word "provided" shall be replaced

"complex".



40. In § 57 para. 1 (b). (c)), the words "adopted by" shall be replaced by

"to grant".



41. In § 57 para. 4, section 59 paragraph 1. 3, § 68 para. 5 the first sentence and in § 73

paragraph. 2 the words "prescription ^ 38) for the provision of health services"

shall be replaced by "Decree ^ 76) for the provision of specific health

services ".



Footnote # 76:



"76) section 49 of Act No. 372/2007 Coll., on the specific health

services. ".



42. In article 59 paragraph 2. 1 (b). (c)), after the word "or" is inserted after

"complex".



43. In paragraph 61 (a). (b)), the term "medical equipment" shall be replaced by

"healthcare providers".



44. In paragraph 61 (a). k), the word "Spa" is replaced by "complex

the Spa "and the word" Spa "shall be replaced by the words" a comprehensive Spa ".



45. In paragraph 61 (a). v), the words "preventive care"

shall be replaced by "provider of occupational health services."



46. In paragraph 61 (a). from) the words "preventive care in the facility"

replaced by the words "occupational health service provider".



47. In § 62 para. 1 the words "preventive care"

replaced by the words "occupational health service provider" and the words

"preventive care" devices are replaced by the words "provider

occupational health services ".



48. In § 64 para. 1 (b). (g)), after the word "or" is inserted after

"complex".



49. In § 64 para. 1 (b). q), the words "or preventive devices

care "shall be replaced by" or the occupational health service provider ',

the words "preventive care" shall be replaced by the words "of takes

the service "and the word" preventive care "devices are replaced by the words

"providers of occupational health services."



50. in section 82 para. 1 (b). and the number "20)" is replaced by "10".



51. In paragraph 84 of paragraph 1. 2 p) repealed.



Letters q)) are known as the letters p) to t).



52. In § 92 para. 2 (a). (c)), the words "for which they are rewarded by him"

shall be deleted.



53. In § 92 para. 2 (a). g), the words "who are for the performance of functions

a long-term relaxation or who before electing a member of the

the Municipal Council were in employment, but they perform a function in the

same extent as the long-term release of members of the Municipal Council, "

shall be deleted.



54. In paragraph 92, the dot at the end of paragraph 2 is replaced by a comma and the following

letter z), which read as follows:



"from) persons referred to in section 5 (b). a) paragraph 21 of the legal person, that these

the person mandated business management based on contractual representation

of the civil code. ".



55. In paragraph 92, the following paragraph 3 is added:



"(3) the tasks of employers referred to in paragraph 1 (b). and) plays in

the staff referred to in paragraph 5 (b). and point 22) one who employs these

employee. ".



56. In § 94 paragraph. 1 the first sentence, after the words "the end" is the word

"time".



57. In § 94 paragraph. 1 the second sentence, the words ", and even if this work

does not constitute participation in insurance, "shall be deleted.



58. In § 94 paragraph. 1 third sentence, the words "referred to in section 6 (1). 3 "

shall be replaced by "working on the basis of the agreement on the implementation of the work" and the word

"the end" are replaced by "20. calendar day ".



59. In § 94 paragraph. 1, the fourth sentence is replaced by the phrase "If the period

for notification of the completion of periods of employment had expired before the deadline for

notification of the date of entering into the employment of the employee, the employer notifies

the day of the end of the period of employment of these employees in the time limit set for

Notice the date of onset of these employees to work. ".



60. In § 95 para. 1 (b). a), the words "termination of employment" shall be replaced by

the words "the end of the period of employment" and the words "and the indication of the mandatory participation of

contract staff on pension insurance in the State in which the registered office of the

his foreign employer "shall be deleted.



61. In § 101 paragraph. 1 (b). I), the words ' p) and (q)) "shall be replaced by" and p) ".



62. In § 103 para. 3, the second sentence shall be deleted.



63. In § 103 para. 3 the second part of the sentence after the semicolon including the semicolon

repealed.



64. In § 104 paragraph. 3, after the words "the end" is inserted after the word "period".



65. In paragraph 110, at the end of paragraph 2 the following sentence "this deadline does not run after

time you are not satisfied the conditions for the payment of benefits under section 109

paragraph. 1. ".



66. In § 122 para. 3 (b). (h)), after the word "range" the comma is replaced by

the word "and", the words "and employment participation in insurance from nezaložilo

because of a failure to comply with the conditions laid down in § 6 (1). 1 (b). (b)), "shall be deleted;

and the words "termination of employment" shall be replaced by the words "the end of the period

job ".



67. In paragraph 126 of paragraph 1. 5 is the number "3" is replaced by "5".



68. In section 128 paragraph 1. 2 (a). e), the words "institutional care or a complex

spa treatment "shall be replaced by the words" the provision of inpatient or complex

Spa sanatorium rehabilitation care ".



69. In paragraph 131 of paragraph 1. 1 (b). (f)) and in section 136 para. 1 (b). (f)),

"the end" is inserted after the word "period".



70. In paragraph 131 of paragraph 1. 1 at the end of the text of subparagraph (j)) and in section 136 para. 1 on the

end of the text of the letter j), the words "or the sixth".



71. In paragraph 131 of paragraph 1. 1 (b). r) and in article 136 para. 1 (b). r), the words

"preventive care" devices are replaced by the words "to the provider

occupational health services ".



72. In section 138a of paragraph 1. 1 the introductory part, the words ' the provisions of the Medical

equipment referred to "are replaced by the words" Health Services Provider

referred to ".



73. In section 138a of paragraph 1. 1 (b). a) and b), the word "found" is replaced by

"discovered".



74. In section 138a of paragraph 1. 1 (b). to) the words "preventive device

care shall be replaced by the occupational health service provider ".



75. In section 138a of paragraph 1. 1 (b). t) is the number "3" is replaced by "2".



76. In § 142 paragraph 2. 5, the words "and 139" shall be replaced by "to 139".



77. In paragraph 149 paragraph. 1 at the end of the text of subparagraph (c)), the words ",

If the employer of the insured person, which was a result of social

the event paid dose ".



78. In paragraph 162, paragraph 1 reads:



"(1) unless otherwise provided by this Act, the filing or other act by the

This law, do so in writing, orally or data message



a) signed by the recognized electronic signature ^ 67),



(b)) the data sent through the Clipboard, or



(c)) with a verified identity that way, you can sign in to

the data boxes, if sickness insurance institution

ensure. ".



79. In paragraph 162, the dot at the end of paragraph 4 is replaced by a comma and the following

the letter g) is added:



"(g)) of administration and other tasks that can be done in the manner referred to in paragraph 1

(a). c).“.



80. in section 162 para. 5, the words "health facilities" shall be replaced by

"health service providers".



81. In paragraph 165, the words "in the case of an amount not exceeding $ 10,000,"

shall be deleted.



Article. XLIII



Transitional provisions



1. where the activities of the persons referred to in paragraph 5 (b). and) points 21 and 22 of the Act

No. 187/2006 Coll., in the version in force from the date of entry into force of this

legal measures the Senate has been exercised on the day preceding the date of

entry into force of the legal measures of the Senate and is still

exercised after that date, the date of entry into force of this

the legal measures of the Senate for the day when these people into employment and

the one who carries out the obligations of the employer in respect of these persons shall be obliged to

report pursuant to § 94 of the Act No. 187/2006 Coll., in the version in force from the date of

effective date of this statutory measure to the Senate, within 30 days from the date of

entry into force of the legal measures the Senate the onset of these persons to

employment, if the activities of these persons determined by the date of entry into force of

This statutory measure Senate participation in sickness insurance according to section

6 of Act No. 187/2006 Coll., in the version in force from the date of entry into force of

This statutory measure to the Senate, and it is not the job of the small

the range. An employer who employs only the employees referred to in

the first sentence is required to sign the register of employers pursuant to section


93 of Act No. 187/2006 Coll., in the version in force from the date of entry into force of

This statutory measure to the Senate, within 30 days from the date of entry into force of

This legal measure in the Senate.



2. the persons referred to in paragraph 5 (b). and) points 21 and 22 of law No. 187/2006

Coll., in the version in force from the date of entry into force of this legal

the Senate measure, which carry out their activities on the day preceding

the effective date of this statutory measure to the Senate, and this activity

to continue to perform after that date, for the purposes of determining the applicable

period shall be the date of application of this legal measure the Senate

day of sickness insurance.



3. in the case of an employee who joined before 1. January 2014,

that didn't take and even did not take longer than 14 days, and job

after 31 December 2006. December 2013, to assess participation in sickness insurance

According to the provisions in force until 31 December 2006. December 2013.



4. If a contract staff member, which was not before the date of entry into force of

This legal measure the Senate participates in the sickness insurance only

because he was compulsorily covered by pension insurance in the State, where the

registered office of his employer, and on the date of entry into force of this legal

the measure the Senate passed the period of 270 calendar days of employment

on the territory of the United States, pursued an activity for the contractual employer

on the day preceding the effective date of this statutory measure

The Senate, and this activity continues to be exercised after that date, the date of

effective date of this statutory measure to the Senate for the day of onset of these

people into employment.



5. for contractual staff member to whom the effective date of this

legal measures the Senate was participation in sickness insurance in the

due to the fact that from this day meets the conditions of participation in health

insurance according to law No. 187/2006 Coll., in the version in force from the date of acquisition

the effectiveness of the legal measures of the Chamber, for the purpose of determining the

the vesting period shall be the date of application of this legal

the measure the Senate day of sickness insurance.



PART OF THE TWENTY-FOURTH



Amendment of the Act on general health insurance



Article. XLIV



Act No. 586/1992 Coll., on public health insurance, in

amended by Act No. 10/1993 Coll., Act No. 15/1993 Coll., Act No. 166/1993

Coll., Act No. 333/1993 Coll., Act No. 42/1994 Coll., Act No. 241/1994

Coll., Act No. 58/1995 Coll., Act No. 145/1996 Coll., Act No. 48/1997

Coll., Act No. 125/1998 Coll., Act No. 29/2000 Coll., Act No. 118/2000

Coll., Act No. 258/2000 Coll., Act No. 492/2000 Coll., Act No. 137/2001

Coll., Act No. 48/2002 Coll., Act No. 176/2002 Coll., Act No. 309/2002

Coll., Act No. 424/2003 Coll., Act No. 437/2003 Coll., Act No. 461/2003

Coll., Act No. 53/2004 Coll., Act No. 435/2004 Coll., Act No. 123/2005

Coll., Act No. 381/2005 Coll., Act No. 413/2005 Coll., Act No. 545/2005

Coll., Act No. 62/2006 Coll., Act No. 115/2006 Coll., Act No. 189/2006

Coll., Act No. 216/2006 Coll., Act No. 262/2006 Coll., Act No. 261/2007

Coll., Act No. 296/2007 Coll., Act No. 306/2008 Coll., Act No. 227/2009

Coll., Act No. 281/2009 Coll., Act No. 285/2009 Coll., Act No. 362/2009

Coll., Act No. 73/2007 Coll., Act No. 138/2007 Coll., Act No. 298/2011

Coll., Act No. 329/2011 Coll., Act No. 369/2011 Coll., Act No. 458/2011

Coll., Act No. 401/2009 Coll., Act No. 500/2012 Coll., Act No. 11/2013

Coll. and the legal measures the Senate no 342/2013 Coll., is amended as follows:



1. In article 3, paragraph 3. 1, the words ' and emoluments ' shall be deleted.



2. In article 3, paragraph 3. 11, the word "General" shall be replaced by "public".



3. In § 3a paragraph 2. 1, the words "of the business and of other self-employed"

replaced by the words "from a separate".



4. in § 5 para. 3, the word "General" shall be replaced by "public".



5. In section 20 (2). 1, the word "General" shall be replaced by "public".



6. in section 24, the following paragraph 6 is added:



"(6) the filing referred to in paragraph 2 may also be made with a data message

an authenticated identity that way, you can log into its

the data on the Clipboard; appropriate health insurance company shall publish the way

allowing remote access, what administration can be done this way. ".



7. In section 27 para. 1, the word "General" shall be replaced by "public".



8. In section 27a para. 1, the word "General" shall be replaced by "public".



PART OF THE TWENTY-FIFTH



Amendment of the Act on fire protection



Article. XLV



Act No. 133/1985 Coll., on fire protection, as amended by Act No. 425/1990

Coll., Act No. 41/1994 Coll., Act No. 209/1994 Coll., Act No. 167/1998

Coll., Act No. 71/2000 Coll., Act No. 242/2000 Coll., Act No. 320/2002

Coll., Act No. 413/2005 Coll., Act No. 186/2006 Coll., Act No. 262/2006

Coll., Act No. 281/2009 Coll., Act No. 341/2011 Coll., Act No. 350/2011

Coll., Act No. 350/2012 Coll. and Act No. 303/2013 Coll., is amended as follows:



1. in section 29 para. 1 (b). f), the words "of the business or other

earning "is replaced by" from a separate ".



2. in section 30 (a). (d)), the words "of the business or other

earning "is replaced by" from a separate ".



3. In paragraph 97, after the words "their capacity for action" the words ", or the

similar activities according to the law about the fire rescue Corps of the United

of the Republic ".



PART TWENTY-SIX



Amendment of the Act on Association in political parties and in political

movements



Article. The 2008



In § 17 paragraph 2. 4 (b). e) of Act No. 424/1991 Coll., on the Association in

political parties and political movements as amended by Act No.

324/1996 Coll. and Act No. 340/2000 Coll., the word "rent" is replaced by

the word "lease".



PART TWENTY-SEVEN



Amendment of the Act on State social support



Article. XLVII



Act No. 117/1995 Coll., on State social assistance, as amended by Act No.

137/1996 Coll., Act No. 132/1997 Coll., Act No. 242/1997 Coll., Act No.

91/1998 Coll., Act No. 157/1998 Coll., Act No. 360/1999 Coll., Act No.

118/2000 Coll., Act No. 132/2000 Coll., Act No. 155/2000 Coll., Act No.

492/2000 Coll., Act No. 273/2001 Coll., Act No. 151/2002 Coll., Act No.

309/2002 Coll., Act No. 320/2002 Coll., Act No. 125/2003 Coll., Act No.

362/2003 Coll., Act No. 424/2003 Coll., Act No. 441/2003 Coll., Act No.

453/2003 Coll., Act No. 53/2004 Coll., Act No. 235/2004 Coll., Act No.

315/2004 Coll., Act No. 435/2004 Coll., Act No. 561/2004 Coll., Act No.

124/2005 Coll., Act No. 168/2005 Coll., Act No. 204/2005 Coll., Act No.

218/2005 Coll., Act No. 377/2005 Coll., Act No. 381/2005 Coll., Act No.

552/2005 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll., Act No.

113/2006 Coll., Act No. 115/2006 Coll., Act No. 135/2006 Coll., Act No.

189/2006 Coll., Act No. 216/2006 Coll., Act No. 262/2006 Coll., Act No.

585/2006 Coll., Act No. 213/2007 Coll., Act No. 261/2007 Coll., Act No.

269/2007 Coll., Act No. 367/2007 Coll., Act No. 379/2007 Coll., Act No.

129/2008 Coll., Act No. 239/2008 Coll., Act No. 305/2008 Coll., Act No.

306/2008 Coll., Act No. 382/2008 Coll., Act No. 414/2008 Coll., Act No.

449/2008 Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No.

326/2009 Coll., Act No. 362/2009 Coll., Act No. 461/2009 Coll., Act No.

346/2010 Coll., Act No. 347/2010 Coll., Act No. 414/2010 Coll., Act No.

427/2010 Coll., Act No. 73/2011 Coll., Act No. 364/2011 Coll., Act No.

366/2011 Coll., Act No. 375/2007 Coll., Act No. 408/2007 Coll., Act No.

428/2007 Coll., Act No. 458/2011 Coll., Act No. 331/2012 Coll., Act No.

399/2009 Coll., Act No. 401/2009 Coll., Act No. 48/2013 Coll., Act No.

267/2013 Coll., Act No. 303/2013 Coll. and Act No. 313/2013 Coll., is amended

as follows:



1. in § 5 para. 1 (b). a) in point 1, the words "and the emoluments of ' shall be deleted.



2. in § 5 para. 1 (b). and (2) the words of) "from business and from other

self-employed "shall be replaced by the words" from a separate ".



3. in § 5 para. 1 (b). and (3) the words) "lease referred to in section 9

the income tax act "are replaced by the words" of the lease under the Act

governing the income tax ".



PART OF THE TWENTY-EIGHTH



Change of forest Act



Article. XLVIII



In section 10 of law no 289/1995 Coll., on forests, and amending and supplementing certain

laws (forest law), paragraph 2 shall be deleted and shall be deleted at the same time

designation of paragraph 1.



PART OF THE TWENTY-NINTH



Changing the law on alcohol



Article. XLIX



Law No. 62/1997 Coll., on alcohol and amending and supplementing Act No. 455/1991

Coll., on trades (Trade Act), as amended by

amended, and the Act of the Czech National Council No. 586/1992 Coll., on the

Excise Tax Act, as amended, (the law on alcohol), in

amended by Act No. 129/1999 Coll., Act No. 22/2000 Coll., Act No. 356/2003

Coll., Act No. 186/2004 Coll., Act No. 75/2006 Coll., Act No. 37/2008

Coll., Act No. 281/2009 Coll., Act No. 95/2011 Coll., Act No. 375/2011

Coll., Act No. 18/2009 Coll. and Act No. 308/2013 Coll., is amended as follows:



1. In section 4, paragraph 4. 6 ' household. ^ 4) "are replaced by the words" together

running home. ".



Footnote 4 is repealed.



2. In section 4, paragraph 4. 6 for the first sentence of the following sentence "together farmers

for the purposes of households growing burning means the community


natural persons permanently living together and sharing costs together

its needs. ".



3. in § 5 para. 6 and 7, the words "customs authority" shall be replaced by "the administrator

the excise duty on ethyl alcohol ".



4. In article 6 (1). 2 and 3 the words "customs authority" shall be replaced by "the administrator

the excise duty on ethyl alcohol ".



5. In article 6 (1). 4, the words "customs" shall be replaced by "Administrators

the excise duty on ethyl alcohol ".



6. In article 6 (1). 4 the words "customs authority" shall be replaced by "the administrator

the excise duty on ethyl alcohol ".



7. In paragraph 6 (1). 5 the words "customs authority" shall be replaced by "the administrator

the excise duty on ethyl alcohol ".



8. In section 6 (1). 6, the words "employees of the customs authority" shall be replaced by

"Official Administrator of the excise duty on ethyl alcohol".



9. In paragraph 7 (2). 1 (b). (b)), the words "customs authority" shall be replaced by

"administrator of the excise duty on ethyl alcohol".



10. In paragraph 7 (2). 2 and 3 the words "customs authority" shall be replaced by "the administrator

the excise duty on ethyl alcohol ".



11. in section 7 (2). 3 the words "customs authority" shall be replaced by "the administrator

the excise duty on ethyl alcohol ".



12. In section 8 paragraph 1. 1 the words "customs authority" shall be replaced by "the administrator

the excise duty on ethyl alcohol ".



13. in § 8 para. 2 the words "customs authority" shall be replaced by "the administrator

the excise duty on ethyl alcohol ".



14. in § 8 para. 3 the words "customs authority" shall be replaced by "the administrator

the excise duty on ethyl alcohol ".



15. in § 9 para. 1 the words "Authorised employee of the Customs Office"

replaced by the words "Official Administrator, the designated person of the excise duty on ethyl alcohol".



16. in § 9 para. 2 the words "employees of the customs authority" shall be replaced by

"Official Administrator of the excise duty on ethyl alcohol".



17. in § 9 para. 2 the words "customs authority" shall be replaced by "the administrator

the excise duty on ethyl alcohol ".



18. in § 9 para. 3 the final part of the provisions and in § 9 para. 4 the words

"customs authority" shall be replaced by "the administrator of the excise duty on ethyl alcohol".



19. in § 12 para. 1 and § 13 para. 4, the words "customs authority" shall be replaced by

the words "administrator of the excise duty on ethyl alcohol".



20. in article 15, paragraph 2. 1 the words "Customs offices are finding" shall be replaced by

"The administrator of the excise duty on ethyl alcohol checks".



21. in article 15, paragraph 2. 2 (a). (b)) § 16 para. 1 introductory provisions of section and in the section

Article 16(1). 2 the words "customs" shall be replaced by the words "consumer Manager

duty on ethyl alcohol ".



22. in section 17(2). 1 (b). I) and in section 17a. 3 (b). (h)), the words

"customs authority" shall be replaced by "the administrator of the excise duty on ethyl alcohol".



23. in section 17a. 4 (b). (b)), the words "customs" shall be replaced by

"administrators of the excise duty on ethyl alcohol".



24. in section 17b para. 5 the words "customs authority" shall be replaced by "administrative

authority, that is the administrator of the excise duty on ethyl alcohol ".



25. In § 20 paragraph 2 reads as follows:



"(2) in the exercise of competence under this Act, the administrator shall proceed

the excise duty on ethyl alcohol, according to the tax code, with the exception of administrative management

offences. ".



PART THIRTY-



Amendment of the Act on measures concerning the import, export and reverse

export of goods infringing certain intellectual property rights



Article. L



Act No. 191/1999 Coll., on measures relating to the import, export and

the re-export of goods infringing certain intellectual property rights

and amending certain other acts, as amended by Act No. 121/2000 Coll.

Act No. 260/2002 Coll., Act No. 256/2004 Coll., Act No. 173/2007 Coll.

Act No. 41/2009 Coll., Act No. 219/2007 Coll., Act No. 458/2007 Coll.

Act No. 18/2009 Coll. and Act No. 308/2013 Coll., is amended as follows:



1. in § 9 para. 4, the word "acts" shall be replaced by the word "negotiations" and the word

"invalid" shall be replaced by the word "invalid".



2. In paragraph 11, the words ", where appropriate, the name, the last name" shall be deleted.



3. In § 13 para. 2 the words "bank guarantee ^ 15)" shall be replaced by

"financial guarantee".



4. footnote # 15 is deleted.



Article. IF



Transitional provision



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 law no 191/1999 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.



PART OF THE THIRTY-FIRST



Amendment of the Act on residence of aliens in the territory of the Czech Republic



Article. LII



In § 71 para. 1 of the Act No. 326/1999 SB. on residence of aliens in the territory of the United

Republic and amending certain laws, as amended by Act No. 161/2006 Coll.

Law No 379/2007 Coll., Act No. 427/2010 Coll. and Act No. 103/2013

Coll., the words "out of business" shall be replaced by the words "from a separate activity".



PART OF THE THIRTY-SECOND



To change the budget rules



Article. LIII



Act No. 218/2000 Coll. on budgetary rules and amendments

related acts (budgetary rules), as amended by Act No. 493/2000

Coll., Act No. 143/2001 Coll., Act No. 185/2001 Coll., Act No. 320/2001

Coll., Act No. 450/2001 Coll., Act No. 202/2002 Coll., Act No. 320/2002

Coll., Act No. 483/2003 Coll., Act No. 186/2004 Coll., Act No. 257/2004

Coll., Act No. 435/2004 Coll., Act No. 480/2004 Coll., Act No. 1/2005

Coll., Act No. 127/2005 Coll., Act No. 361/2005 Coll., Act No. 377/2005

Coll., Act No. 545/2005 Coll., Act No. 112/2006 Coll., Act No. 130/2006

Coll., Act No. 137/2006 Coll., Act No. 140/2006 Coll., Act No. 230/2006

Coll., Act No. 262/2006 Coll., Act No. 174/2007 Coll., Act No. 270/2007

Coll., Act No. 26/2008 Coll., Act No. 306/2008 Coll., Act No. 109/2009

Coll., Act No. 154/2009 Coll., Act No. 213/2009 Coll., Act No. 227/2009

Coll., Act No. 281/2009 Coll., Act No. 417/2009 Coll., Act No. 421/2009

Coll., Act No. 139/2010 Coll., Act No. 199/2010 Coll., Act No. 427/2010

Coll., Act No. 30/2011 Coll., Act No. 73/2011 Coll., Act No. 366/2011

Coll., Act No. 370/2011 Coll., Act No. 428/2007 Coll., Act No. 456/2011

Coll., Act No. 457/2011 Coll., Act No. 458/2011 Coll., Act No. 465/2011

Coll., Act No. 171/2012 Coll., Act No. 407/2009 Coll., Act No. 501/2012

Coll. and Act No. 303/2013 Coll., is amended as follows:



1. In article 6 (1). 1 (b). and), footnote # 5 including a link to

it repealed.



2. In article 6 (1). 1 (b). I), the word "rent" is replaced by the word "lease".



PART OF THE THIRTY-THIRD



Amendment of the Act on the integrated rescue system



Article. LIV



In § 29 para. 4 Act No. 239/2000 Coll., on the integrated rescue

the system amending certain laws, as amended by Act No. 320/2002 Coll.,

the words "of the business or of other self-employed" shall be replaced by

"from a separate".



PART OF THE THIRTY-FOURTH



Amendment of the Act on waste



Article. LV



In § 37 para. 3 of Act No. 185/2001 Coll., on waste and amending certain

other laws, as amended by Act No 326/2009 Coll., the words "of the business

or other self-employed "shall be replaced by the words" from a separate ".



PART OF THE THIRTY-FIFTH



Amendment of the Act on hunting



Article. LIONS



In § 27 para. 2 (a). (b)) Law No 449/2001 Coll., on game management, the word

"rent" is replaced by the word "lease".



PART OF THE THIRTY-SIXTH



Amendment of the Act on the treatment of rough diamonds, on the conditions of their

import, export and transit



Article. LVII



Law No. 441/2003 Coll. on the handling of rough diamonds, on the conditions of

their import, export and transit of and amendment to certain acts, as amended by

Act No. 60/2005 Coll., Act No. 413/2005 Coll., Act No. 70/2006 Coll.

Act No. 296/2007 Coll., Act No. 124/2008 Coll., Act No. 254/2008 Coll.,

Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No. 187/2006,

Act No. 18/2009 Coll. and Act No. 308/2013 Coll., is amended as follows:



1. In article 6 (1). 2, "discusses the heritage" shall be replaced by

"If the management of the estate" and the word "acts" shall be replaced by the word

"negotiations".



2. In section 27 para. 2 (a). and), the words "and the surname" are deleted.



3. In section 27 para. 3 (b). and), the words "and the surname" are deleted.



4. In section 27 para. 3 (b). e), the words "place of business" shall be deleted and the words

"organizational unit" shall be replaced by "branch or another

organizational folder business establishment ".



5. In section 27 para. 3 (b). f), the words "organisational"

replaced by the words "of the branch or any other branch of business

the race ".



6. In section 27 para. 4 (b). (c)), the words "organizational unit"

replaced by the words "a branch or other organizational business folder

the race ".



7. in § 31 para. 1 (b). and), the word "surname" is deleted.



Article. LVIII



Transitional provisions



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. 441/2003 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.



PART OF THE THIRTY-SEVENTH



Changing the Education Act



Article. LIX



Under section 103 of Act No. 561/2004 Coll. on pre-school, primary, secondary,

higher vocational and other education (the Education Act), as amended by Act No.

49/2009 Coll. and Act No. 370/2012 Sb., after the word "practice"

the words "and the terms of the contract on the content, scope and conditions for vocational

practice ".



PART OF THE THIRTY-EIGHTH



Amendment of the Act on the promotion of the construction of cooperative housing



Article. LX



In section 11 (b). (b)) Law No 378/2005 Coll., on the promotion of the construction of the cooperative

housing from the State Housing Development Fund and amending Act No. 190/2004

Coll. on bonds, (law on the promotion of the construction of cooperative housing),

the word "property" is replaced by "immovable property".



PART OF THE THIRTY-NINTH



Amendment of the Act on the subsistence minimum



Article. LXI



Law No 110/2006 Coll., on life and the subsistence minimum, as amended by law

No 218/2007 Coll., Act No. 261/2007 Coll., Act No. 129/2008 Coll., Act

No 239/2008 Coll., Act No. 306/2008 Coll., Act No. 85/2010 Coll., Act

No 73/2010 Coll., Act No. 329/2007 Coll., Act No. 366/2007 Coll., Act

No 409/2007 Coll., Act No. 458/2011 Coll., Act No. 399/2009 Coll., Act

No 401/2009 Coll., Act No. 44/2013 Coll., Act No. 105/2013 Coll. and act

No. 303/2013 Coll., is amended as follows:



1. In article 7 (2). 1, point (b)) including footnote # 13 be deleted.



Former points (c) to (f))) shall become point (b)) to (e)).



2. In article 7 (2). 1 (b). (b)), the words "from business and from other independent

earning "is replaced by" from a separate ".



3. In article 7 (2). 1 (b). (d)), the words "rent specified in the Act"

replaced by the words "of the lease under the law".



4. In article 7 (2). 1 the final part of the provision, the word "General"

replaced by the word "public".



5. In article 7 (2). 2 (a). (h)), point 1, the words ' and emoluments "

shall be deleted.



6. In article 7 (2). 2 (a). (h)), point 3, the words "property insurance"

the words "úmrtného and a contribution to funeral expenses according to the specific

the legislation ".



7. In article 7 (2). 2 (a). (h)), point 6, the words "the Foundation and the civil

the Association "shall be replaced by the words" the Foundation and the Association ".



8. In article 7 (2). 5, after the words "aid ^ 27)" the words ", income from

the sale of immovable property and from the severance pay for releasing the apartment used to be paid

the cost of satisfying housing needs ".



9. In the title of § 8, the words "of the business or of other separate

earning "is replaced by" from a separate ".



PART 40



Amendment of the Act on assistance in material need



Article. XLI



In § 9 para. 1 (b). and) Law No 111/2006 Coll. on assistance in material need,

as amended by law no 366/2007 Coll., Act No. 375/2007 Coll. and Act No.

399/2012 Coll., the words ' and of the emoluments referred to in the Act on

income taxes ^ 14), after deducting income tax "shall be replaced by

"under the law governing the income tax, after deducting income tax

natural persons ".



Footnote 14 is repealed.



PART OF THE FORTY-FIRST



Amendment to the law on value added tax



Article. LXIII



In § 109 paragraph. 2 of Act No. 235/2004 Coll., on value added tax, in the

amended by Act No. 502/2012 Coll., the text at the end of subparagraph (c))

the words ", and if the consideration for the transaction exceeds twice the amount

under the law governing the restriction of cash payments, which

the obligation to make a payment via bank ".



PART XLII



Regulation (EEC)



Article. LXIV ...



Shall be repealed:



1. Decree No. 12/1993 Coll., which implements certain provisions of

the Czech National Council Act No. 337/1992 Coll., on real estate tax.



2. Act No. 357/1992 Coll., on inheritance tax, gift tax and tax on

the transfer of real estate.



3. Act No. 6/1993 Coll., amending and supplementing Act No. 357/1992

Coll., on inheritance tax, gift tax and real estate transfer tax.



4. Law No. 322/1993 Coll., amending and supplementing Act No. 357/1992

Coll., on inheritance tax, gift tax and real estate transfer tax, in

amended by Act No. 18/1993.



5. under the second section 48 of Act No. 42/1994 Coll. on supplementary pension insurance

with State support, and on changes of some acts related to its

the introduction of the.



6. part x of the Act No. 72/1994 Coll., to regulate certain

co-ownership to buildings and certain ownership relationships to flats and

non-residential spaces, and complement some laws (law on ownership

apartments).



7. Article. IV of Act No. 85/1994 Coll., amending and supplementing Act No.

368/1992 Coll., on administrative fees levied by the administrations of the United

Republic, as amended by Act No. 10/1993 Coll. and Act No. 72/1994 Coll.

law no 530/1990 Coll. on territorial tax authorities, as amended by law

No. 337/1992 Coll., Act No. 35/1993 Coll. and Act No. 325/1993 Coll., Act

No. 337/1992 Coll., on administration of taxes and fees, as amended by Act No. 35/1993

Coll., Act No. 156/1993 Coll., Act No. 302/1993 Coll., Act No. 316/1993

Coll. and Act No. 323/1993 Coll., Act No. 357/1992 Coll., on income tax, inheritance

the gift tax and real estate transfer tax, as amended by Act No. 18/1993

Coll., Act No. 322/1993 Coll., Act No. 42/1994 Coll. and Act No. 72/1994

Coll., Act No. 333/1993 Coll., on the State budget of the Czech Republic for the year

1994 and amending and supplementing certain laws, and Act No. 586/1992 Coll., on the

income taxes, as amended by Act No. 35/1993 Coll., Act No. 96/1993 Coll.

Act No. 156/1993 Coll., Act No. 196/1993 Coll., Act No. 323/1993 Coll.

and Act No. 42/1994 Coll.



8. Act No. 114/1994 Coll. supplementing Act No. 357/1992 Coll., on the

inheritance tax, gift tax and real estate transfer tax, as amended by

Act No. 6/1993 Coll., Act No. 322/1993 Coll., Act No. 42/1994 Coll.

Act No. 72/1994 Coll. and Act No. 85/1994 Coll.



9. the fifth Part of Act No. 248/1995 Coll. on non-profit companies

and amending and supplementing certain acts.



10. Act No. 97/1996 Coll., amending and supplementing Act No. 357/1992

Coll., on inheritance tax, gift tax and real estate transfer tax, in

as amended.



11. Part six of Act No. 151/1997 Coll., on the valuation of assets and amending

Some laws (law on the valuation of assets).



12. Law No. 203/1997 Coll., amending and supplementing Act No. 357/1992

Coll., on inheritance tax, gift tax and real estate transfer tax, in

as amended.



13. Part of the fifth Act No. 227/1997 Coll., on foundations and Foundation funds and

amending and supplementing certain related acts (the Act on foundations and

Foundation funds).



14. Act No. 167/1998 Coll., amending Act No. 357/1992 Coll., on income tax

inheritance, gift tax and real estate transfer tax, as amended by

amended.



15. Part three of the Act No 95/1999 Coll., on conditions for the transfer of agricultural

and forest land from State ownership to other persons and on the amendment of Act No.

569/1991 Coll., on the plot of the Czech Republic, as amended

regulations, and Act No. 357/1992 Coll., on inheritance tax, gift tax, and

real estate transfer tax, as amended.



16. Part four of law No 27/2000 Coll., amending certain laws in the

connection with the adoption of the law on public auctions.



17. Part six of Act No. 101/2000 Coll., amending Act No. 72/1994

Coll., to regulate certain co-ownership to buildings and

some matrimonial property regimes to flats and non-residential spaces and complement

Some laws (the law on the ownership of flats), as amended

legislation, law no 344/1992 Coll., on the land register of the Czech Republic

(Act), as amended by law No. 89/1996 Coll., Act No. 586/1992

Coll., on income taxes, as amended, law No 549/1991

Coll. on court fees, as amended, law No.

40/1964 Coll., the civil code, as amended, and Act No.

357/1992 Coll., on inheritance tax, gift tax, and transfer tax

real estate, as amended.



18. Part of the fifty-fourth Act No. 132/2000 Coll., amending and cancelling

Some laws related to the law on regions, law on municipalities,

law on district offices, and the Act on the capital city of Prague.



19. Part three of the Act No. 340/2000 Coll., amending Act No. 424/1991

Coll. on Association in political parties and political movements, in

as amended, Act No. 586/1992 Coll., on income tax, in the

as amended, and Act No. 357/1992 Coll., on income tax, inheritance

the gift tax and real estate transfer tax, as amended

regulations.



20. Part four of Act No. 366/2000 Coll., on the abolition of child and Youth Fund

and on amendments to certain acts.



21. Part three of the law No 117/2001 Coll. on public collections and amending

to certain acts (the Act on public collections).



22. Part of the sixteenth law No 120/2001 Coll., on judicial executors and


enforcement activities (execution order) and amending other laws.



23. Part six of Act No. 198/2002 Coll., on volunteer service and amending

Some laws (law on volunteer service).



24. Part of the thirteenth Act No. 320/2002 Coll., amending and repealing certain

laws in connection with the termination of the activities of the district offices.



25. the first Part of Act No. 422/2003 Coll., amending Act No. 357/1992

Coll., on inheritance tax, gift tax and real estate transfer tax, in

as amended, and related laws.



26. Part six of Act No. 669/2004 Coll., amending Act No. 586/1992

Coll., on income taxes, as amended, and certain other

laws.



27. Part of the fourteenth law No. 179/2005 Coll., amending certain laws

in connection with the adoption of the law on the abolition of the national property Fund of the Czech

of the Republic.



28. Part six of Act No 342/2005 Coll., on the amendments to certain laws in

connection with the adoption of the law on public research institutions.



29. Part of the chapter of Act No. 186/2006 Coll., amending certain acts

related to the adoption of the building Act and the Act on expropriation.



30. Part eight of law no 230/2006 Coll., amending Act No. 89/1995

Coll., on State statistical service, as amended, and other

related acts.



31. Part six of the Act No. 261/2007 Coll., on public

budgets.



32. Part five of law No. 270/2007 Coll., amending Act No. 337/1992

Coll., on administration of taxes and fees, in the wording of later regulations, and more

related acts.



33. Part of the twenty-third of Act No. 296/2007 Coll., amending Act No.

182/2006 Coll., on bankruptcy and the ways of its solution (insolvency law), in

as amended, and certain laws in connection with its

the adoption.



34. Act No. 476/2008 Coll., amending Act No. 357/1992 Coll., on income tax

inheritance, gift tax and real estate transfer tax, as amended by

amended.



35. Part four of Act No. 215/2009 Coll., amending Act No.

513/1991 Coll., the commercial code, as amended, law No.

627/2004 Coll., on European companies, as amended,

Act No. 21/1992 Coll., on banks, as amended by Act No. 126/2002 Coll., Act

No. 357/1992 Coll., on inheritance tax, gift tax, and transfer tax

real estate, as amended, law No. 125/2008 Coll., on

transformations of commercial companies and cooperatives, and Act No. 40/1964 Coll.,

the civil code, as amended.



36. Section 17 of Act No 281/2009 Coll., amending certain

laws in connection with the adoption of the tax code.



37. Part of the eighth Act No. 199/2010 Coll., amending Act No. 586/1992

Coll., on income taxes, as amended, and Act No.

218/2000 Coll. on budgetary rules and amendments

related acts (budgetary rules), as amended

regulations, and some other laws.



38. the second part of the law No. 402/2010 Coll., amending Act No. 180/2005

Coll., on aid for the production of electricity from renewable energy sources and the

amendments to certain laws (law on the promotion of the use of renewable

sources), as amended, and certain other laws.



39. Part five of law No 30/2007 Coll., amending Act No. 280/2009

Coll., the tax code and other related laws.



40. Part three of the law No 351/2007 Coll., amending Act No. 513/1991

Coll., the commercial code, as amended, and other

related acts.



41. Part XII of the Act No. 375/2007 Coll., amending certain laws

in connection with the adoption of the law on health services, the Act on

specific health services act and the medical rescue

the service.



42. Part eight of law no 428/2007 Coll., amending the laws in

connection with the adoption of the law on retirement savings and the law on the

the supplementary pension savings.



43. Part seven of Act No. 457/2011 Coll., amending certain laws in the

connection with the adoption of the law on the financial administration of the United States.



44. Part six of Act No. 458/2011 Coll., amending the laws relating to the

the establishment of a single recovery point and other changes to the tax and

insurance laws.



45. Part three of the Act No 466/2011 Coll. repealing Act.

245/2006 Coll., on public nonprofit constitutional health

devices and amending certain laws, as amended, and

changes related to the law.



46. Part three of the law no 275/2012 Coll., concerning the election of the President of the Republic and the

amendments to certain acts (the Act on the election of the President of the Republic).



47. Part eight of the law No 396/2009 Coll., amending Act No 99/1963

Coll., the civil procedure code, as amended, and other

related acts.



48. the tenth Part of Act No. 399/2012 Coll., amending laws in connection with the

the adoption of the law on insurance on retirement savings.



49. Part two of the Act No 405/2012 Coll., amending Act No. 184/2006

Coll. on the withdrawal or restriction of ownership rights to the land or to build

(law on expropriation), Act No. 357/1992 Coll., on inheritance tax,

gift and real estate transfer tax, as amended, and

Act No. 416/2009 Coll., on speeding up construction of transport, water and

energy infrastructure, as amended by law no 209/2006.



50. Part four and part nine of Act No. 500/2012 Coll., amending the tax,

insurance and other laws in connection with the reduction of deficits

public budgets.



51. Part Eleven of Act No. 503/2009 Coll., on the State Land Office of the authority and

amending certain related laws.



52. the Ministry of finance Decree No. 208/1993 Coll., on tax exemption

from the transfer of immovable property in the transfer of some real estate on the village and on the

the district authorities.



PART OF THE FORTY-THIRD



The EFFECTIVENESS of the



Article. LXV



This legislative measure to the Senate shall take effect on January 1. January 2014,

the exception of the part of the forty-first, which shall take effect on the first day

calendar month following the date of its publication.



Štěch in r.



Zeman in r.



Samantha r in r.