Change The Law On Income Tax And Other Related Change. Acts

Original Language Title: změna zákona o daních z příjmů a změna dalších souvis. zákonů

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=82926&nr=267~2F2014~20Sb.&ft=txt

267/2014 Coll.


LAW
Dated 23 October 2014

Amending Act no. 586/1992 Coll., On income taxes, as amended
amended, and other related laws

Parliament has passed this Act of the Czech Republic:
PART ONE


Amendment to the Income Tax

Art. I

Act no. 586/1992 Coll., On income taxes, as amended by Law no. 35/1993
Coll., Act no. 96/1993 Coll., Act no. 157/1993 Coll., Act no. 196/1993
Coll., Act no. 323/1993 Coll., Act no. 42/1994 Coll., Act no. 85/1994
Coll., Act no. 114/1994 Coll. Act no. 259/1994 Coll., Act no. 32/1995
Coll., Act no. 87/1995 Coll., Act no. 118/1995 Coll., Act no. 149/1995 Coll
. Act no. 248/1995 Coll., Act no. 316/1996 Coll., Act no. 18/1997
Coll., Act no. 151/1997 Coll., Act no. 209/1997 Coll., Act no. 210/1997
Coll., Act no. 227/1997 Coll., Act no. 111/1998 Coll., Act no. 149/1998
Coll., Act no. 168/1998 Coll. Act no. 333/1998 Coll., Act no. 63/1999
Coll., Act no. 129/1999 Coll., Act no. 144/1999 Coll., Act no. 170/1999 Coll
. Act no. 225/1999 Coll., the Constitutional court judgment promulgated under no.
3/2000 Coll., Act no. 17/2000 Coll., Act no. 27/2000 Coll., Act. || | 72/2000 Coll., Act no. 100/2000 Coll., Act no. 103/2000 Coll., Act no.
121/2000 Coll., Act no. 132/2000 Coll., Act no. 241 / 2000 Coll., Act no. 340/2000 Coll
., Act no. 492/2000 Coll., Act no. 117/2001 Coll., Act no.
120/2001 Coll., Act no. 239/2001 Coll., Act no. 453/2001 Coll., Act no. 483/2001 Coll
., Act no. 50/2002 Coll., Act no. 128/2002 Coll., Act. || | 198/2002 Coll., Act no. 210/2002 Coll., Act no. 260/2002 Coll., Act no. 308/2002 Coll
., Act no. 575/2002 Coll., Act no. 162 / 2003 Coll., Act no. 362/2003 Coll
., Act no. 438/2003 Coll., Act no. 19/2004 Coll., Act no.
47/2004 Coll., Act. 49/2004 Coll., Act no. 257/2004 Coll., Act no. 280/2004 Coll
., Act no. 359/2004 Coll., Act no. 360/2004 Coll., Act. || | 436/2004 Coll., Act no. 562/2004 Coll., Act no. 628/2004 Coll., Act no. 669/2004 Coll
., Act no. 676/2004 Coll., Act no. 179 / 2005 Coll., Act no. 217/2005 Coll
., Act no. 342/2005 Coll., Act no. 357/2005 Coll., Act no. 441/2005 Coll
., Act. 530/2005 Coll., Act no. 545/2005 Coll., Act no. 552/2005 Coll
., Act no. 56/2006 Coll., Act no. 57/2006 Coll., Act. || | 109/2006 Coll., Act no. 112/2006 Coll., Act no. 179/2006 Coll., Act no. 189/2006 Coll
., Act no. 203/2006 Coll., Act no. 223 / 2006 Coll., Act no.
245/2006 Coll., Act no. 264/2006 Coll., Act no. 267/2006 Coll., Act no.
29/2007 Coll., Act. 67/2007 Coll., Act no. 159/2007 Coll., Act no.
261/2007 Coll., Act no. 296/2007 Coll., Act no. 362/2007 Coll., Act. || | 126/2008 Coll., Act no. 306/2008 Coll., Act no. 482/2008 Coll., Act no.
2/2009 Coll., Act no. 87/2009 Coll., Law 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. 303/2009 Coll., Act no. 304/2009 Coll., Act no. 326/2009 Coll
., Act no. 362/2009 Coll., Act no. 199/2010 Coll., Act. || | 346/2010 Coll., Act no. 348/2010 Coll., Act no. 73/2011 Coll., finding
Constitutional court promulgated under no. 119/2011 Coll., Act no. 188/2011 || | Coll., Act no. 329/2011 Coll., Act no. 353/2011 Coll., Act no. 355/2011
Coll., Act no. 370/2011 Coll., Act no. 375/2011 Coll ., Act no. 420/2011
Coll., Act no. 428/2011 Coll., Act no. 458/2011 Coll., Act no. 466/2011
Coll., Act no. 470/2011 Coll., Act no. 192/2012 Coll., Act no. 399/2012
Coll., Act no. 401/2012 Coll., Act no. 403/2012 Coll., Act no. 428/2012 || | Coll., Act no. 500/2012 Coll., Act no. 503/2012 Coll., Act no. 44/2013
Coll., Act no. 80/2013 Coll., Act no. 241/2013 Coll ., Act no. 105/2013
Coll., Act no. 160/2013 Coll., Act no. 215/2013 Coll.
a statutory measure of the Senate no. 344/2013 Coll., is amended as follows:

First In § 3 para. 4 point. f) after the word "shall" the words "tax returns or
".

Second In § 3 para. 4, at the end of letter i) replaces the comma and full stop
letter j) shall be deleted.

Third In § 4 para. 1 point. a) the introductory part of the words "commercial space
" the words "other than a garage, basement or storage room."

Fourth In § 4 para. 1 point. a) the introductory part, the words "or
ownership share," are deleted.

Fifth In § 4 para. 1 point. a) 1 the words "
house or unit that does not include commercial space" is replaced by "these
immovable property".


6th In § 4 para. 1 point. a) 1 the words "for the performance of activities, from which it follows
income from independent activities" are deleted.

7th In § 4 para. 1 point. a) Section 2, "
house or unit that does not include commercial space, or co-ownership
share, and related land," replaced by "those intangible things
" and "this house or unit that does not include non-residential premises
"is replaced by" these immovable things. "

8th In § 4 para. 1 point. a) point 3, the words "
house or unit that does not include commercial space," replaced by "these
immovable property".

9th In § 4 para. 1 point. f) of paragraph 3, the word "total" is deleted.

10th In § 4 para. 1 point. r) the introductory part of the word "transfer"
replaced by "transfer for consideration," and the word "transfer" is replaced
words "corrupt transfer".

11th In § 4 para. 1 point. r) the introductory part of the words "transformation
business corporations," the words "in the case of division
shares in connection with his transfer to corrupt a period of 5 years between the acquisition and transfer of shares
corrupt corporation in the business with
same taxpayer does not break if it is maintained by dividing the total amount of shares. ";

12th In § 4 para. 1 point. r) 1, the word "conversion" is replaced
'transfer for consideration ".

13th In § 4 para. 1 point. r) points 2-4 added:

"2. income that flows taxpayer from future transfer for consideration
stake in the business corporation at the time within 5 years from its acquisition, although
contract on transfer will be closed until 5 years after its acquisition,

Third income from transfer of shares for consideration of the future of the business corporation
acquired the business assets of the taxpayer, if the income from the transfer for consideration
flows within the period of 5 years from the closure of
taxpayer, from which he derives income from independent activities although
contract on transfer will be closed until 5 years after
acquisition of shares or the completion of this activity,

Fourth income from the transfer of shares for consideration in a business corporation
corresponding increase in purchase prices of the shares of members in favor of completing its own
capital corporation or business acquisitions from another member if
to úplatnému transfer occurred within 5 years from the performance or the acquisition ".

14th In § 4 para. 1 point. u) the words "commercial space"
inserted the words "other than a garage, basement or storage room."

15th In § 4 para. 1 point. u) the words "releasing" the words
"flat or", the words "paid by the user of this unit" is inserted
words "or flat" and the words "or co-ownership," are deleted.

16th In § 4 para. 1, letter v) reads:

"V) income from the transfer for consideration of securities and income from shares
per participation certificate when canceling a mutual fund, the total
taxpayer in a tax year shall not exceed the amount of CZK 100 000".

17th In § 4 para. 1 point. w) the word "sales" is replaced
'transfer for consideration, "the word" transfer "is replaced by" corrupt
transfer "and the word" sell "is replaced by" the Transfer ".

18th In § 4 para. 1 letter a) reads:

"A) interest income of non-residents that they receive from bonds issued abroad
taxpayers based in the Czech Republic or
Czech Republic".

19th In § 4 para. 1 point. for) the words "or co-ownership share
unit" are deleted.

20th In § 4 para. 1 of the letters) and FH) added:

"From) income from the acquisition of ownership rights to things based on his
transfer or assignment pursuant to the law regulating the transfer of ownership of some
units of housing cooperatives, if the acquirer is authorized member
team || |
FH) income from the acquisition of ownership rights to the family home or unit, which includes
cooperative apartment or cooperative commercial space, which is
garage, cellar or pantry, and does not include other non-residential space
je- If the acquirer is a natural person who is a member of a housing cooperative,
who is a tenant of a house or a unit owned
team and who himself or his predecessor contributed to its acquisition
member contribution ".

21st In § 4, at the end of the text of paragraph 3, the words "if
does not proceed in accordance with § 36 para. 7".

22nd In § 4 letter e) reads:


"E) acquisition of ownership of land or shares in the land according to the law regulating the property
Czech Republic and its representation in legal relations
if a government department is obliged to transfer free of charge to a natural person
".

23rd In § 4 letter g) reads:

"G) arising as a gift received in connection with the activity that follows
income from independent activities, such as a promotional item
bearing the name or trademark provider of gift
whose price does not exceed 500 CZK ".

24th In § 4 point. i) the words "Norway and Iceland operating"
replaced by "or state of the European Economic Area
operating".

25th In § 4 point. j) after the word "him" the words "at the latest
end of the calendar year following the year of its adoption."

26th In § 4a at the end of letter l) is replaced by a comma and
letters m) to p) are added:

"M) in the form of proprietary benefit vydlužitele borrow at interest-free,
borrower, loan or výprosníka when she obtain if such income
no income from employment, and if

First it is the income from a relative in the direct line, side line when it comes to
sibling, uncle, aunt, nephew or niece, spouse, husband
child, the child's spouse, parents, husband or spouse parents

Second it is the income from the person with whom the taxpayer has lived for at least one year immediately
before getting gratuitous income
along with household and therefore the care of a household
or was this person dependents, || |
Third it is an appointed person income from his property to the Trust Fund earmarked
or which increased the assets of the Fund or of property
which was allocated to the Trust Fund or to increase the assets of the fund
person referred to in paragraph 1 or 2 or

Fourth in total revenue from these proprietary benefits from the same taxpayer
exceed in the tax year the amount of CZK 100 000,

N) in the form of benefits provided for the operation of zoos, whose
operator holds a valid license under the act governing
zoo

O) in the form of benefits provided to individuals for providing
public cultural services,

P) unit owner in the form of reimbursement for the cost of managing the house and land

First owner of another unit in the same house, or

Second the person who becomes the owner of the newly formed units in the same
house. ".

27th In § 5 para. 10 point. a) the introductory part of the word "except"
words "pardoned taxes, fees or other similar
monetary transactions".

28th § 6 para. 1 point. c) paragraph 2 deleted.

The present point 3 becomes point second

29th § 6 para. 2 last sentence after the word "foreign" words
"with the exception of persons located or resident in another Member State
European Union or state of the European Economic Area, which is the territory
Czech Republic branch, the object
business is brokering employment authorization under the law governing employment
".

30th § 6 para. 3 of the introductory part of the words "commercial space
" the words "other than a garage, basement or storage room."

31st § 6 para. 3, at the end of subparagraph b) replaces the comma and full stop
point c) is deleted.

32nd In § 6, at the end of the text of paragraph 4, "or 8".

33rd § 6 para. 6 of the word 'used' is replaced by
"granted".

34th § 6 para. 9 letter d) reads:

"D) non-monetary benefits provided by the employer or his
family member from the fund cultural and social needs of
Social Fund, the profit (income) after taxation or debit
expenses (costs) that they are not expenses (costs) incurred to generate, assure and maintain income
, as

First the use of medical, educational and recreational facilities;
while providing recreation and travel for the employee of the non-financial performance
exempt from tax in the aggregate maximum amount of 20 000 CZK for the tax
period

Second use care facilities for preschool children, including kindergarten
under the Education Act, employers library, gym and sports facilities
,


Third contribution to cultural or sporting events ".

35th § 6 para. 9 point. p) Section 3 reads:

"3. contribution towards the premiums paid by the employer to the insurance company for
employee on his insurance on survival or in the event of death or survival
or pension insurance, even when negotiating
earlier transaction in the case of entitlement to retirement pension or
disability pension for third degree, or in the case
happens if the insured is disabled in the third step of the Act on pension insurance
, or in case of death (hereinafter referred to as "private life || | insurance "), provided that payment of indemnification in insurance
contract negotiated after the 60 calendar months from the contract and simultaneously
earlier in the calendar year in which the insured reaches the age of 60
, that under the terms of the insurance contract does not allow payment
other income that is not claims and does not constitute termination
insurance contracts, and that the insurance contract is concluded between an employee as
policyholder and the insurance company that is authorized to conduct insurance | || activities in the Czech Republic under the law regulating
insurance or any other insurance company established in the territory of a Member State of the European Union
State or the European economic area and
further provided that the right to payment from private insurance contracts
life insurance has insured employee, and if the insurance
event is the death of the insured, the person designated by the law regulating
insurance contract, in addition to the employer, who paid a contribution to
insurance; If before the period of 60 calendar months from
contract or a year ago, when the insured reaches 60 years, the
insurance payment from private life insurance
other income that is not claims and does not constitute
termination of the insurance contract or early termination of the insurance contract expires
exemptions and income according to § 6, in the tax year in which this occurred
fact, the amount of insurance contributions, which were among || | Insured in payment or early termination of the contract and
past 10 years from tax on income from employment exempted;
This does not apply in the case of performance which saw a
entitlement to retirement or disability pension for third degree
or in case if it becomes disabled insured in the third step of the Act on
pension insurance or in the event of death and, except
insurance contracts for which will be paid the insurance indemnity or surrender
while reserve capital or surrender value will be directly transferred to another
private life insurance contract meets the conditions || | tax exemption for employer contributions; this income is income
paid by the taxpayer on income from employment;
employee is obliged to notify their employer no later than the last day
calendar month in which the change occurred that qualify for tax exemptions
contributions paid by the employer for his private life
insurance has expired. "

36th In § 6, at the end of paragraph 9 is replaced by a comma and a letter in
), which reads:

"V) income from the same employer arising employees in the form
property benefit in grace borrow up to an aggregate principal amount of CZK 300 000
from these loans.".

37th § 6 para. 12 first sentence, the word "universal" is replaced by
"public."

38th § 6 para. 16 point. c) the words "Norway and Iceland" shall be
words "or state of the European Economic Area."

39th In § 7 para. 1, at the end of the text of letter c) the words "to which
need a business license."

40th In § 7 paragraph 6 reads:

"(6) Income author for his contribution to a newspaper, magazine, radio or television
generated from sources in the Czech Republic is an independent
tax base for withholding tax under a special tax rate for
provided that the total income of that taxpayer shall not exceed the
calendar month CZK 10 000 and in terms of income referred to in paragraph 2.
A). ".

41st In § 7 para. 7 letter a) to d) shall be added:

") 80% of income from agriculture, forestry and water management

Revenues from commercial activities craftsmanship;
maximum can not claim expenses in the amount of CZK 1 600 000,

B) 60% of income from commercial activities; maximum may be applied
expenses in the amount of CZK 1.2 million,

C) 30% of income from the letting of property as business property;
Maximum spending may be applied to the amount of 600,000 CZK,

D) 40% of other income from independent activities, with the exception of income pursuant to paragraph 1
. d) and paragraph 6; maximum may be applied to expenses
amount of 800 000 CZK. ".

42nd In § 8. 1 point. a) the words "equity share on stock
companies to limited liability companies and limited partnerships
company shares to profit from membership in the cooperative and interest and other income
" is replaced by "business corporations and interest ".

43rd In § 8. 1 point. i) the words "after-tax" shall be deleted.

44th In § 8, at the end of paragraph 5 sentence "In the interest income from the loan or credit
expenditure is interest paid on amounts used to
providing loans or loan, up to the amount of income.".

45th In § 8. 6 fourth sentence, the word "uniform" is deleted.

46th In § 8, at the end of the text in paragraph 6, the words "except
contributions to pension schemes with state contribution to the pension fund
paid by the employer before 1 January 2000
where there is a transfer of funds
participant from a pension scheme with state contribution to supplementary pension savings
party from which the lump-sum severance pay or paid ".

47th In § 8. 7, second sentence, the word "taxpayer" shall be deleted and the sentence
last sentence is replaced

"Surrender for determining the tax base reduced by the premiums paid to the insurance
exception that was previously applied in connection with another
income from personal insurance, which is insurance benefit and does not constitute
termination of the insurance contract as except for the premiums for private life insurance
employees that the employer paid the employee for his
private insurance at the time longer than the last 10 years while
after 1 January 2001. ".

48th In § 10 paragraph. 1, letter b) reads:

"B) Income from transfer

First immovable property,

Second security and

Third other things,".

49th In § 10 paragraph. 1 point. g) the words "or other interest in a property
transformed cooperatives" are replaced by "share of property
transformed the team, returning the share premium surcharge
outside the capital or those completing similar services."

50th In § 10, at the end of paragraph 1 is replaced by a comma and a letter
o) is added:

"O) income from the dissolution of the reserve fund created from profit, or a similar fund
dissolution.".

51st In § 10 paragraph. 2 at the end of the text of the first sentence the words ";
Similarly for income flowing to the joint marital property. "

52nd In § 10 paragraph. 3 point. b) the words "European Union member states
or other countries that form the European Economic Area '
replaced by" Member State of the European Union or state forming
European Economic Area. "

53rd In § 10 paragraph. 3, subparagraph c) shall be deleted.

Existing letter d) is renumbered as point c).

54th In § 10 paragraph. 3 point. c) Section 2 after the word "year" is inserted
word "immediately".

55th In § 10 paragraph. 3 point. c) Section 3, the word "appointed person" shall
words "of its assets to a trust fund set aside or who
increased the assets of the fund, or".

56th In § 10 paragraph. 3 point. c) 4, the words "value up"
replaced by "total from the same taxpayer in a tax year does not exceed
".

57th In § 10 paragraph. 5 seventh sentence the words "sale of"
replace the words "transfer for consideration of securities 'and' realization of sale"
replaced by "carrying out the transfer for consideration".

'58. In § 10 paragraph. 6, the words "value of the deposit consisting of performing
or performing work or providing or not providing services'
deleted.

59th In § 10 paragraph. 8, the words "until ch)" the words "and on)."

60th In § 12 para. 1 the words "operation of the plant family" are deleted.

61st § 13 including the title reads:

"§ 13


Revenue and expenditure cooperating persons

(1) Revenues and expenses to generate, assure and maintain in separate
activity except share partner
a public company and the general partner of a limited partnership may be divided
between the taxpayer and its collaborators, which means

A) cooperating husband

B) cooperating person living with the taxpayer for the common budget
household

C) a family member of the family involved with the running of the race.

(2) For the cooperating persons must be on share of revenues and expenditures
same. Revenues and expenditures are divided so that

A) the share of income and expenses as to cooperating person did not do the
total more than 30%

B) the amount by which income exceeds expenditures totaled

First for the tax period exceeding CZK 180 000 and

Second for each calendar month collaboration more than 15 000 CZK.

(3) In case the person is cooperating only husband, revenues and expenses
divide so that

A) the share of income and expenditure attributable to the husband made no more than 50%

B) the amount by which income exceeds expenditures totaled

First for the tax period not exceeding 540 000 CZK and

Second for each calendar month collaboration more than 45 000 CZK.

(4) Income and expenses not divide

A) a child who has finished compulsory schooling

B) per child in the calendar month in which it is applied
tax benefit for a dependent child,

C) the spouse, if it applied a discount to the husband, and

D) and from a taxpayer who has died. ".

62nd In § 15 para. 1, first sentence, the words "financing science and education,
research and development purposes culture" is replaced by "
science and education, research and development purposes, culture."

63rd In § 15 para. 1 the words "Norway and Iceland" shall be replaced
"or state of the European Economic Area" and the words "before
Czech Republic as well as in Norway and Iceland" is replaced by "or | || State of the European economic area other than the Czech Republic. "

64th In § 15 para. 1 sentence of the fourth, the words "bezpříspěvkového donors'
replaced by" or its components donors, which has been granted
financial compensation expenses associated with the collection of blood or its components
under the law regulating specific health services except
proven reimbursement of travel costs associated with the collection ".

65th In § 15, at the end of paragraph 1 sentence "Where a husband and wife
gratuitous performance of joint marital property, the deduction
apply one or both of them in proportion.".

66th In § 15 par. 3 of the introductory part of the provision, the words "commercial space
" the words "other than a garage, basement or storage room."

67th In § 15 par. 3 point. a) the words "commercial space"
inserted the words "other than a garage, basement or storage room."

68th In § 15 par. 3 point. c) Section 4, the words "commercial space"
words "other than a garage, basement or storage room."

69th In § 15 par. 3 point. e) the words "commercial space"
inserted the words "other than a garage, basement or storage room."

70th In § 15 par. 3 point. f) the words "commercial space"
inserted the words "other than a garage, basement or storage room."

71st In § 15 para. 4 fifth sentence, the words "commercial space"
inserted the words "other than a garage, basement or storage room."

72nd In § 15 para. 5 at the end of the text of letter c) the words ";
in the case of a transfer of funds from the party fund transformed into
participating funds can deduct an amount equal to the sum of contributions paid
taxpayer on his pension insurance with state
contribution to the part of the tax period and contributions paid || | taxpayer on his additional pension savings to the downstream portion
tax period reduced by 12 000 CZK. "

73rd In § 15 para. 5 of the final provisions of the word "appropriate"
replaced by "past decade".

74th In § 15 para. 6 the words "European Economic Area"
replaced by "state of the European Economic Area," the word
"in the contract negotiated for 60 months" is replaced by "insurance

Contract negotiated for 60 calendar months ", the words" 60 years "is
words" and that under the terms of the insurance contract does not allow
payment of other income that is not claims and does not constitute termination
insurance contract "and the last sentence is replaced by" If
before the end of the period of 60 calendar months from the contract or before
year in which the insured reaches 60 years for an insurance payment
private life insurance other income, which is not insurance and does not constitute
completing termination of the insurance contract or premature termination
insurance contract, are entitled to non-taxable portion of the tax base expires and
income pursuant to § 10 of the tax year in which this reality
occurred, the amount by which the taxpayer in the past 10 years because of
paid premium tax base is reduced; this does not apply in the case
performance, which has given rise to entitlement to retirement or
disability pension for third degree or in the event happens if the insured is disabled
in the third step of the Law on Pension || | or insurance in case of death and with the exception of insurance contracts where the
will be paid indemnity or surrender, while reserve
capital or surrender value will be directly transferred to another contract
private life insurance fulfilling the conditions for the application of | || tax allowance. ".

75th In § 15 para. 9 first sentence, the words "who is" the word
"tax" and the words "Norway and Iceland" is replaced by "or
state of the European Economic Area."

76th In § 15 para. 9, second sentence, the words "
form issued by the Ministry of Finance" shall be deleted.

77th In § 16a, the following paragraph 3 is added:

"(3) If a taxpayer with income from independent activities
tax loss can be about it for the purposes of paragraph 2. a) reduce income included
to the partial tax base under § 6 ".

78th Under § 17a is inserted § 17b, including the heading reads:

"§ 17b

The investment fund

(1) The basic investment fund for the purposes of this Act

A) an investment fund under the law regulating investment companies and investment funds
whose shares or units are admitted to trading on a European
regulated market

B) an open-ended mutual fund under the law regulating
investment companies and investment funds,

C) an investment fund and sub-stock company with variable capital
under the law regulating investment companies and investment funds investing
in accordance with its Statute, more than 90% of its assets in


First Investment securities

Second securities issued by an investment fund or foreign investment fund
,

Third participation in the capital of commercial companies

Fourth money market instruments

Fifth financial derivatives under the law regulating investment companies and investment funds
,

6th rights arising from the registration of the items specified in paragraphs 1-5 in
records and allow authorized directly or indirectly deal with this
value of at least the same way as the legitimate holder

7th claims for the payment of funds from the account,

8th loans and loans granted by the investment fund,

D) foreign investment fund comparable to the fund referred to in points
a) to c) if

First his home state under the law regulating
investment companies and investment funds, a Member State of the European Union or a state
comprising the European Economic Area,

Second proves to be managed under the authority of comparable
authorization for management of the investment fund issued
Czech National Bank and the Management Company is subject to supervision comparable with
supervision of the Czech National Bank

Third a statute or a document comparable to the statute from which to
know that it is a foreign fund with a comparable fund
referred to in subparagraphs a) to c), and

Fourth demonstrated that, under the law of his home country or its earnings from part
not impute to others. ".

79th In § 18 par. 2 letters e) and f) shall be deleted.

Existing letters g) and h) shall be designated as letters e) and f).

80th In § 18a paragraph. 5 at the end of the text of letter c) the words "

Who is authorized to provide healthcare services under the Act
regulating health services ".

81st In § 19 para. 1 letter from c) reads:

"ZC) contributions from manufacturers and operators of solar power plants by
law regulating waste arising operators of collective
ensuring the return, processing, recovery and disposal of electrical
or separate collection, treatment, recovery and disposal || | electrical and electronic equipment unless they are registered under the Act regulating
waste; the exemption is applicable provided using
contributions only on the processing of electronic waste and waste from the solar panels and the necessary
costs related to that purpose, with the exception of the costs of establishing collection points
operator of solar power plants. "

Footnote. 121 is repealed.

82nd In § 19 para. 1 at the end of the text of letter from f) the words ";
Similarly for the income of the parent company of dissolution
reserve fund or a similar fund subsidiary. "

83rd In § 19 at the end of paragraph 1 is replaced by a comma and a letter back
), which reads:

"ZP) Income from treasury operations with funds
state treasury under the rules governing budgetary rules.".

84th Footnote. 93 reads:

'93) Council Directive 2011/96 / EU of 30 November 2011 on the common system of taxation
parent companies and subsidiaries of different Member States
.

Council Directive 2009/133 / EC of 19 October 2009 on the common system of taxation
to mergers, divisions, partial divisions, transfers
assets and exchanges of shares concerning companies of different Member States and
the transfer of the registered office of the company or of a European cooperative society
between Member States.

Council Directive 2003/49 / EC of 3 June 2003 on the common system of taxation
interest and royalty payments made between associated companies of different Member States
, as amended by Council Directive 2004/66 / EC Directive | || Council Directive 2004/76 / EC and Directive 2006/98 / EC. ".

85th In § 19 par. 3 point. b) the words "joint stock company or
limited liability company, or" be replaced by "one of the forms specified in the rules
EU-93) or form."

86th In § 19 par. 3 point. c) the words "joint stock company or
limited liability company, or" be replaced by "one of the forms specified in the rules
EU-93) or form."

87th In § 19 para. 5 point 3, the words "third country" shall be replaced
"a State which is not a Member State of the European Union, state
forming the European Economic Area or the Swiss Confederation."

88th In § 19 para. 8, the words' Iceland 'is replaced by'
Iceland or Liechtenstein. "

89th In § 19 para. 10, the words' Iceland 'is replaced by'
Iceland or Liechtenstein. "

90th In § 19 para. 11 of the introductory part of the word "child"
replaced by the word "daughter".

91st In § 19, paragraph 12, which reads:

"(12) For joint-stock company with variable capital forming sub
conditions pursuant to paragraph 3. b) and c) will be assessed for
joint stock company and sub independently. ".

92nd In § 19b at the end of paragraph 1 is replaced by a comma and
letters c) to e), added:

"C) income from the acquisition of ownership of land or shares in the land
under the law regulating the property of the Czech Republic and its representation in legal relations
if a government department is obliged to transfer free of charge
bytovému resulting squad before January 1, 1992 or
its legal successor,

D) income in the form of property benefit, if the total revenue from this
property benefit from the same person in a tax year do not exceed
or the period for which the tax return, the amount of CZK 100 000 at

First vydlužitele borrow at interest-free,

Second borrower, loan and

Third výprosníka when she obtain,

E) income from property acquisition by health insurance funds for public
health insurance. ".

93rd In § 19b Sec. 2 point. b) 1, the words "; liberation
not apply to municipalities and counties "are deleted.

94th In § 19b Sec. 2 point. b) Section 2 "Norway, Iceland or

Another Member State of the European Union than the Czech Republic "are replaced
words" another European Union member state or a state that is part
European Economic Area other than the Czech Republic. "

95th In § 19b Sec. 2 point. e) the words "Norway or Iceland '
replaced by" or state of the European Economic Area. "

96th In § 20 para. 7 first sentence, the words "
providers of health services" the words "who has permission to provide health services
under the law regulating health services".

97th In § 20 para. 8, "the funding of science and education, research and development
purposes culture" is replaced by "science and education,
research and development purposes, culture."

98th In § 20 para. 8, the words "Norway and Iceland" shall be replaced
"or state of the European Economic Area."

99th In § 20 para. 8 of the fifth sentence, the words "taxpayers who are not
founded or established for the purpose of business" is replaced by "publicly
beneficial to taxpayers."

100th In § 20 para. 8, the last sentence is deleted.

One hundred and first In § 20 para. 12, "than the Czech Republic and in the territories
Norway or Iceland" is replaced by "or the state of the European Economic Area
than the Czech Republic."

102nd In § 20a of the introductory part of the word "period" shall be inserted
"basic".

103rd In § 20a point. a) after the word "was" the word "essential".

104th In § 21 paragraph 2 reads:

"(2) The tax rate is among the basic fund of 5%.".

105th In § 21 para. 5, after the words "only part of the taxable period"
inserted the word "basic" and the word "was" is inserted after the word "basic".

106th In § 21a point. c) the words "member of the legal entities"
word "companion".

107th In § 21d paragraph 1 reads:

"(1) A finance lease for the purposes of income tax means letting someone
things except the things that are intangible property owner to use
users for a consideration if

A) upon formation of the contract

First agreed that after the expiry of the term used by the owner converts things
ownership of it for a purchase price or free of charge to users things, or


Second agreed to transfer the user's right by Section 1

B) the date of transfer of ownership is higher than the purchase price
residual value calculated on the entry price recorded by the owner, which would
subject of financial leasing was in uniform depreciation
without increasing the depreciation in the first year of depreciation , except where that would cause
was used in this depreciation has already written off 100%
entry price

C) in the formation of the contract stipulated that for the duration of the financial leasing
will be transferred to the user

First rights to use the leased item,

Second duty of care to the subject of the lease and

Third risks associated with the use of the leased asset and

D) is met minimum period of financial leasing;
time of financial leases is calculated from the day when it was the subject of finance leases
left to the user in a state fit for regular use. ".

108th In § 21d is inserted after paragraph 1 a new paragraph 2, which reads:

"(2) The minimum duration of financial leasing the minimum depreciation period
tangible assets referred to in § 30. 1 or depreciation period according to §
30a or 30b at the time of conclusion of the contract. For tangible assets included in depreciation groups
2-6 under Annex no. 1 hereto
this time decreases by 6 months. ".

Paragraphs 2 to 4 shall be renumbered as paragraphs 3 to 5

109s. Under § 21e is inserted § 21f to 21i, including the heading
added:

"§ 21f

Recourse to the deposit in trust funds, foundation and institutes

(1) For the purposes of income tax on the allocation of assets into the Trust Fund and
increase in assets of the Trust Fund Agreement or disposition
case of death seen as a contribution to a corporation.

(2) For the purposes of income tax on deposit and allocating assets to a foundation or institute
seen as a contribution to a corporation.

§ 21 g
Minimum wage


The minimum wage for the purposes of income tax means the monthly rate
minimum wage under the laws governing minimum wage


A) Effective the first day of the tax year, and

B) unmodified with respect to length of service and other factors.

§ 21h

Relation to accounting regulations

For a taxpayer who is an entity of its revenues are revenues by
legislation governing accounting and spending its costs by
legislation governing accounting, with the exception of taxpayers who
charge in simple accounting.

§ 21i

Special provisions on the definition of dividend income

For the purposes of income tax provisions profit shares
apply also to equipment investment vehicle belonging
by directly applicable EU regulations governing
prudential requirements for credit institutions and investment firms to the next
Tier 1 capital. "

110th In § 22 paragraph. 1 point. g) point 3, the words "than the Czech Republic or
resident taxpayer, Norway, Iceland" is replaced by "or other
state of the European Economic Area other than the Czech Republic."

111th In § 22 paragraph. 1 point. g) Section 6, the words "statutory bodies and other
" are deleted.

112th In § 23 para. 1 the words "the fact that a taxpayer who is
entity, these revenues are the revenues and expenses of its
these costs" are deleted.

113th In § 23 par. 3 point. a) Section 11, the words ", and according to the law
regulations governing asset valuation, settlement amount or
a liquidation share paid in non-monetary form
taxpayer who is a member of a business corporation, and the amount of its value | || captured in the accounting business corporation under the laws governing
accounting "is replaced by" property under the law
regulations governing the valuation of assets, which is settled
settlement amount or the remaining assets in non-monetary form, and the amount
the amount recognized in the accounting business corporation under the laws
regulations governing accounting and taxpayer who is a member
business corporation ".

114 respectively. In § 23 par. 3 point. a) Section 12 of the number "36" is replaced by
"30".

115th In § 23 par. 3 point. a) Section 15, the word "method" is inserted
words "that affects the profit and".

116th In § 23 par. 3 point. a) at the end of paragraph 16 of the text, the words
"or on its technical assessment."

117th In § 23 par. 3 point. a) paragraph 18 after the word "amount"
inserted the words "or part thereof" and the word "education" the words "or
as a deduction for research and development support."

118th In § 23 par. 3, at the end of paragraph a) the following point 19 is added:

"19th an amount equal to the difference between the price agreed between related parties
a price that would have been negotiated between unrelated persons in the usual
business relations under the same or similar terms by which the
reduced the tax base of the taxpayer pursuant to § 23 . 7;
this provision does not apply to that part of the difference that was between related parties
settled ".

119th In § 23 par. 3 point. b) Section 6 of the word "methods" are inserted
words "that affects the profit and".

120th In § 23 par. 3 point. c) Section 8, the words "this provision"
deleted and the words "and not about him" is replaced by "
which are subject to tax and not exempt, and gratuitous income
not."

121st In § 23 par. 3, at the end of subparagraph c) is replaced by a comma and
following point 9 is added:

'9. the value of gratuitous income, excluding income from tax-exempt
and income that is not subject to taxation in the form of a monetary donation earmarked
granted for the acquisition of tangible assets or on its technical
evaluation, if the revenue billed by taxpayer
legal regulations governing the accounting of income. ".

122nd In § 23 para. 4 point. e) after the word "if" the word "directly" and
words "in previous tax periods" are deleted.

123rd In § 23 paragraph 6 reads:

"(6) The income is considered to be both pecuniary and non-monetary transactions
awarded under the law governing the valuation of assets, if
this Act stipulates otherwise; while revenues gained by exchanging
assessed for purposes of the Act similarly revenues derived from sales. Non-cash income


A) by the owner (lessor) expenses (costs)
lessee leased assets with the consent of the lessor beyond
contracted unpaid rent and the owner (lessor), namely:

First in the tax year when the lease terminates, unless non-cash
completing expenditures (costs) listed in § 24 par. 2 point. Staples) and expenditure
completed technical evaluation, provided that the value
technical improvement has not increased owner (lessor) input price
not been depreciated over the lease term the lessee;
this monetary benefits are valued at amortized cost, which should belongings in uniform
depreciation without an increase in depreciation in the first year of depreciation or
expert opinion,

Second in the tax year when the termination of the lease or the written consent of the owner
cancel the depreciation delivered by lessee if
non-cash expenditure on completed technical improvements that
depreciated tenant with the consent of the owner (lessor);
this monetary benefits are valued at amortized cost, which should belongings when
uniform depreciation without an increase in depreciation in the first year of depreciation,
or expert opinion,

Third in the tax year in which the technical evaluation
put into use, if the value of the technical evaluation of the owner (lessor)
increasing the input (amortized) cost; This non-monetary benefits are valued at the amount
expenses (costs) incurred by the lessee,

B) for the public benefit of the taxpayer, if it is a gratuitous
income is appreciated

First 1 CZK in the case of acquisition of movable cultural monuments, museum collections
nature and objects of cultural value,

Second equal to the value of acquired from an entity that about this property
last charge, in the case of gratuitous changes
belonging to the state property management or custody of assets to administration by
legal rule governing budgetary rules of territorial || | governments, loan or free transfer or transfer of property
between selected entities and

Third replacement cost under the laws
accounting in other cases. ".

124th In § 23 par. 7, first to third sentences are replaced by the sentences "If the difference
prices agreed between related parties of prices that would be agreed
between unrelated parties in normal business relations under the same or similar
conditions, unless the difference is satisfactorily documented, adjusted
tax base of the taxpayer identified. If you can not determine the price
would be negotiated between unrelated persons in current business
relations under the same or similar terms used
price determined under the law governing the valuation of assets. Sentence
first and the second shall not apply to contract for or obtain for
loan and when the agreed amount of interest on debt financial instruments
between related parties is lower than the price agreed || | between unrelated parties, and the lender is a non-resident or a member
business corporation that is a resident of the Czech Republic or
an income tax of individuals. ".

125th In § 23 para. 8 point. b) 1, the words "business"
replaced by "activities that generated income from self
activities".

126th In § 23, the following paragraph 18 is added:

"(18) For public benefit taxpayers in the transition of leadership
accounting simple accounting procedure appropriately in accordance with Annex
no. 2 of this Act. For these taxpayers when exiting
simple accounting bookkeeping proceed appropriately according
Annex no. 3 to this Act. ".

127th In the title of § 23a of the word "corporation" is replaced by
"corporation".

128th In § 23a Paragraph 1 reads:

"(1) The transfer of the business establishment on business corporation for the purposes of this Act
means the process by which business corporations transferred without
that disappeared (hereinafter" the transferring business corporation "), a business || | plant to another business corporation (hereinafter referred to as "receiving
business corporation"), so that for the transferred business competition gets transferring
business corporation share of the beneficiary corporation or business
will increase its contribution to the capital of the receiving business corporation.".


129th In § 23a paragraph. 2, the word "society" is replaced by
"corporation" and the words "special regulation. ^ 1)" are replaced
words "legal rule governing the valuation of assets.".

130th In § 23a paragraph. 3, the word "society" is replaced by
"corporation".

131st In § 23a paragraph. 4 the word "corporation" is replaced by
"corporation", the word "company" is replaced by the word "corporation", the words
"law. If "is replaced by" the law; if "words" referred to in §
17 par. 4 "is replaced by" who is a tax resident "and
word" society "is replaced by the word" corporation ".

132nd In § 23a paragraph. 5 of the introductory part of the word "company"
replaced by the word "corporation".

133rd In § 23a paragraph. 5 letter a) to c) are added:

"A) take reserves and adjustments associated with the transferred business
race, formed by transferring the business of corporations
legislation governing the creation of reserves and adjustments for
conditions that would apply to the transferring business corporation,
if the transfer of the business establishment did not materialize, and continue their work
under the law governing the creation of reserves and allowances;
Yet when transferring a business corporation taxpayer who is
tax non-resident and does not have a permanent establishment in the Czech Republic can take
foreign items of similar nature as reserves and
adjustments associated with the transferred business race
created by applicable law of another Member State, but
up to the amount determined pursuant to regulations
creation of reserves and provisions for taxpayers who are tax residents
and conditions stipulated by this law,
and continue their work under the law governing the creation of reserves and adjustments
,

B) accept the assessed tax loss or part of a tax loss that
related to the divested business and the plant has not yet been implemented as
deductable from the tax base transferring business corporations;
This tax loss can be deductable from the tax base
tax periods in the remaining five tax years
immediately following the taxable period or the period for which it is served
tax return, for which the tax loss transfer
business corporation charged under the conditions stipulated by this law;
If a taxpayer does not prove what part of the tax loss is related to the business transferred
race down this part of the tax losses by
value ratio of the transferred assets recorded in the accounts of the transferring
business corporation under the laws on accounting
immediately before the transfer minus the debts transferred in the transfer
business establishment and the value of all the assets recorded in the accounting
transferring a business corporation under the laws
accounting, net of any debts transferring business corporation immediately before
making the transfer; yet when transferring
business corporations taxpayer, who is a tax resident and has
permanent establishment in the Czech Republic, you can take a tax loss, which arose
transferring a business corporation in another Member State and that
has not been applied in another Member State as a deduction from the tax base
transferring a business corporation or other business
corporations, up to the amount which would have been
tax loss determined under this Act, if the transferring business corporations || | was in a taxable period or the period for which the tax return
in which the tax loss was incurred, the taxpayer, who is a tax resident
,

C) accept items deductible from the tax related to the business transferred
race to which entitlement transferring business
corporation according to § 34 para. 4 and 5, which have not yet been applied to the transferring business
corporations, under conditions that would apply to transferring
business corporation if the transfer of the business establishment
materialized; yet when transferring a business corporation taxpayer
who is a tax resident and has no permanent establishment in the Czech Republic
you can assume only foreign items of similar nature

Deductable from the tax base, which has not yet been applied
abroad, up to the amount and under the conditions laid down in this
law. ".

134th In § 23a paragraph. 6 point. a) the word "corporation" is replaced by
"corporation", the words "referred to in § 17 para. 3" is replaced by "
who are tax resident" and the words "or a company with limited liability
"are replaced by" a limited liability company,
European companies, cooperatives ".

135th In § 23a paragraph. 6 point. b) the word "corporation" is replaced by
"corporation", the word "company" is replaced by the word "corporation"
words "referred to in paragraph 17. 3" is replaced by "who is a tax
resident "and the words" or a company with limited liability "shall
words" limited liability companies, European companies, cooperatives
".

136th In § 23a paragraph. 6 point. c) the word "corporation" is replaced by
"corporation", the words "referred to in § 17 para. 3" is replaced by "
who is a resident," the words "or a company with limited liability
"are replaced by" a limited liability company,
European companies, cooperatives, "the word" company "
is replaced by the word" corporation "and the word" society "is replaced by
" corporation ".

137th In § 23b Paragraph 1 reads:

"(1) The exchange of shares for the purposes of this Act, a procedure in which one
business corporation (hereinafter" business
acquiring corporation ") to get a share in other business corporation (hereinafter" acquired || | business corporation ") to the extent that represents a majority of the voting rights acquired
business corporations, so that it will provide shareholders
corporation acquired the business for a stake in the acquired business corporation shares in the acquiring
business corporation with a possible additional charge to call.
Majority of voting rights means more than 50% of all voting rights
. The acquisition of the acquired business corporation made acquiring
business corporations through a securities dealer or
persons with a similar status abroad is considered as one
transaction, provided that they take place within the six-month || | period. ".

138th In § 23b paragraph. 2, the word "society" is replaced by
"corporation".

139th In § 23b paragraphs 3-5 added:

"(3) The acquisition price of shares in the acquiring business is a corporation with
shareholder of the acquired business corporations value, which had a share in the acquired
business corporation for the purposes of this Act during the exchange;
same way down the acquisition price of shares in the acquiring business
Corporation, which is not included in the business assets of a taxpayer
taxes on personal income.

(4) Revenue (income) incurred by the shareholder of the acquired business of the corporation
due to the revaluation of shares in acquired business corporation share of the transfer
shall not be included in the exchange of shares in the tax base; This does not apply to
cash payment.

(5) The acquisition price of shares in acquired business corporation at acquiring
business corporation determined as the fair value in accordance with legal regulations governing accounting
. ".

140th In § 23b Sec. 6 of the introductory part of the word "company"
replaced by the word "corporation", the words "referred to in § 17 para. 3, that"
is replaced by "who are tax resident and" the words "or
limited liability company" is replaced by "
company with limited liability companies, European companies, cooperatives," the word "societies"
is replaced by the word "corporation" and "commercial companies"
replaced by "business corporation".

141st In § 23b paragraph. 6 point. b) the words "referred to in § 2 para. 2 or
§ 17 paragraph. 3" are replaced by "who is tax resident" and
word "society" is replaced by the word "corporation".

142nd In the title of § 23c, the word "Community" is replaced by
"corporations".

143rd In § 23c Subsection 1 reads:

"(1) The merger of business corporations for the purposes of this Act
procedure whereby

A) all of the assets of one or more business corporations, which ceases to exist and is
without liquidation (hereinafter "merging business corporation")
transferred to another existing business corporation (hereinafter referred to as the "successor
existing business corporation "), whereby the dissolving business associates

Corporations generally enters into interest in acquiring an existing business
corporation with a possible cash payment,

B) all of the assets of two or more of the companies being acquired business corporations
transferred to the newly established business corporation by these disappearing
business corporations established (hereinafter referred to as the "successor
based business corporation"), the companions disappearing business
corporations acquire shares in the acquiring corporation based business with a potential
cash payment,

C) all of the business assets of the dissolved corporation becomes another
business corporation that is the sole shareholder of the business being acquired
Corporation (hereinafter referred to as the "successor business corporation that is the sole shareholder
"). ".

144th In § 23c paragraph. 2 introductory part of the word "company"
replaced by the word "corporation".

145th In § 23c paragraph. 2 point. a) the word "society" is replaced by
"corporation", the word "company" is replaced by the word "corporation" and
word "society" is replaced by the word "corporation".

146th In § 23c par. 2 letter b) reads:

"B) allocated part of the business assets of a corporation that does not expire (hereinafter
" allocating business corporation ") is transferred to one or more successor
business corporations in the division, while associates
distributed business corporations generally acquiring shares in the acquiring corporation
business division or business
successor corporations in the distribution of any cash payment. ".

147th In § 23c paragraph. 3, the word "Community" is replaced by
"corporations", the word "society" is replaced by the word "corporation" and
words "special legislation, 131)" is replaced by "legal || | regulation governing the transformation of companies and cooperatives. "

148th In § 23c paragraph. 4 the word "society" is replaced by
"corporation" and the word "Community" is replaced by the word "corporation".

149th In § 23c paragraph. 5 of the introductory part, the words "
trading company" is replaced by "business corporation", the word "company"
is replaced by the word "corporation", the word "tax. This "is replaced
'taxes; This "word" Match. Provisions "shall be replaced
'compensation; provisions ", the word" corporation "is replaced by
" corporation ", the words" or a company with limited liability "shall
words" limited liability companies, European companies, cooperatives
"and the word" societies "is replaced by the word" corporation ".

150th In § 23c paragraph. 5 point. b) the words "referred to in § 2 para. 2 or
§ 17 paragraph. 3" are replaced by "who is tax resident" and
word "society" is replaced by the word "corporation".

151st In § 23c paragraph 6 reads:

"(6) The acquisition price of shares in the acquiring existing business corporation
successor corporation based business, acquiring business
corporation that is the sole shareholder, or the successor corporation in the business
division acquired in the merger business corporations
division or business corporation is a partner in the company being acquired or distributed
business corporations value, which had a share in the company being acquired or distributed
business corporation for the purposes of this Act on the date
preceding the closing day prior to the record date of the merger or division .
The acquisition price of shares in associate company being acquired business corporations during
distribution or distributed business corporation is divided into
acquisition price of shares distributed by a business corporation and the acquisition value of shares in the acquiring
business corporation in the distribution or acquisition
price of shares in the successor corporations in the division on the basis
economically zdůvodnitelného criteria. In the same way down
acquisition price of shares in the acquiring existing business corporation
successor corporation based business, acquiring business
corporation that is the sole shareholder, or successor corporation
business at the division, which is not included in commercial property in
taxpayer of personal income tax. ".

152nd In § 23c paragraph. 7, the word "corporation" is replaced by
"corporation", the word "company" is replaced by the word "corporation"
word "society" is replaced by the word "corporation" and the words "referred to in § 17

Paragraph. 4 "is replaced by" who is tax resident. "

153 above. In § 23c paragraph. 8 of the introductory part of the word "company"
replaced by the word "corporation".

154th In § 23c paragraph. 8 letter a) to c) are added:

"A) take provisions and reserves created by merging or by channeling
business corporations pursuant to regulations
creation of reserves and adjustments for conditions that would apply to the merging or splitting
business corporation if mergers
business corporations or business corporations division had taken place, and
continue their work under the law governing the creation
reserves and provisions; while if the merging or splitting
business corporations taxpayer, who is a tax resident and has
permanent establishment in the Czech Republic, can take foreign
items of similar nature such reserves and adjustments associated with the transferred
property and debts created by the relevant legal regulations
another Member State, up to a maximum amount determined
under the law governing the creation of reserves and adjustments
for taxpayers who are resident and under the conditions laid down
this law and continue their work under the legal
regulation governing the creation of reserves and adjustments,

B) accept the assessed tax loss which has not been implemented as
deductable from the tax base merging or splitting
business corporations; since being acquired or distributed
business corporations can take only part of its tax losses to the extent determined in
economically zdůvodnitelného criteria; to § 38na this does not affect
; This tax loss can be deductable from the tax base
tax periods remaining until 5
tax period immediately following the taxable period or the period for which it is served
tax return, for which the tax loss disappearing | || or distributed by a corporation charged under the conditions laid down in this Act
; while if the merging or splitting business corporations
taxpayer, who is a tax resident and has no permanent establishment on
Czech Republic, it can take a tax loss, which arose
merging or distributed business corporation in another Member State and
which has not been applied in another Member State as a deduction
tax base being acquired, distributed, or other business corporations
up to the amount as would be determined by the tax loss
this Act, if the merging or
allocating business corporation was taxable period or the period for which the tax return
in which the tax loss was incurred, the taxpayer, who is a tax resident
,

C) accept items deductible from the tax base to which entitlement
merging or distributed business corporation pursuant to § 34 paragraph. 4 and 5
which have not yet been applied to the merging or splitting
business corporations under conditions which would apply to merging or
allocating business corporation, the merger business corporations
division or business corporations have taken place; since being acquired or distributed
business corporations can take only items
deductible from the tax base, which entitled the company being acquired or distributed
business corporation and have not yet been merging or splitting
business corporations applied, and only the to the extent determined in economically
zdůvodnitelného criteria; while if the merging or splitting
business corporations taxpayer, who is a tax resident and has
permanent establishment in the Czech Republic can only assume
foreign items of a similar nature as items deductible from the tax base
, which have not yet been applied abroad, but
up to the amount and under the conditions provided by this Act. ".

155th In § 23c paragraph. 9 point. a) the word "corporation" is replaced by
"corporation", the words "referred to in § 17 para. 3" is replaced by "
who are tax resident" and the words "or a company with limited liability
"are replaced by" a limited liability company,
European companies, cooperatives ".

156th In § 23c paragraph. 9 point. b) the word "corporation" is replaced by
"corporation", the word "company" is replaced by the word "corporation" words

"Referred to in § 17 para. 3" is replaced by "who is a tax resident
" and the words "or a company with limited liability" shall
words "limited liability companies, European companies,
team. "

157th In § 23c paragraph. 9 letter c) reads:

"C) the merging business corporations or business corporations
demerger is tax resident of the Czech Republic and a joint stock company,
limited liability companies, European companies, cooperatives or
SCE or business corporations which is
tax resident of another EU member state than the Czech Republic
, and acquiring an existing business corporations, successor
based business corporations, business successor corporation that is
sole shareholder, or the successor corporation business
in the division is a business corporation that is resident in another Member State
European Union than the Czech Republic, and if the assets that have been transferred from the merging
business corporations or distributed by business corporations to
successor corporation based business , business
successor corporation, which is the sole shareholder, or a successor corporation
business in the division due to merger or business corporations
distribution business corporations, is part of the permanent establishment acquiring
existing business corporations, successors based business corporations, trade
successor corporation that is the sole shareholder, or business corporations
successor at the division located in the Czech Republic
. ".

158th In § 23d paragraph. 1, the word "Community" is replaced by
"corporations".

159 aircraft. In § 23d paragraph. 2 the word "company" is replaced by
"corporations" and the word "society" is replaced by the word "corporation".

160th In § 23d paragraph 3 and 4 added:

"(3) If the transfer of the business establishment receiving
business corporations or business corporations in the merger or division of a corporation
business being acquired business corporations or by channeling business corporations
acquiring an existing business corporations, based successor
business corporations, business successor corporation, which is the only
partner, or the successor business corporations in the division
business corporation that for more than 12 months preceding
transfer of the plant or the relevant date of the merger or division
in fact performed no activity, it is considered that there are good economic reasons for
operation proves if any of the affected taxpayers
opposite.

(4) Convert When transferring a business corporation share of the beneficiary
business corporation, which won the race for the transferred business or part of its stake
corresponding increase its contribution to the capital
receiving business corporations, which went for the transferred business
race in less than one year after the transfer of the business establishment, provision
§ 23a paragraph. 2 does not apply. ".

161st In § 23d paragraph. 5, the word "corporation" is replaced by the word "corporation"
and the word "society" is replaced by the word "corporation".

162nd In § 23d paragraph 7 is deleted.

163rd In § 24 par. 2 point. b) paragraphs 2 and 3 added:

"2. sold or liquidated tangible assets that can be
by this Act to depreciate; in the case of settlement of tangible assets at
the right to build a similar procedure,

Third tangible assets transferred compulsorily without charge by other legal
provisions, net of grants received for its acquisition. ".

164th In § 24 par. 2 point. b) The final part of the provision:

"For partial sale or elimination of the tangible assets is an expense
pro rata portion of the net book value. Amortized cost or part
not apply when the building work (house, building, structure)
disposed wholly or partly in connection with the construction of the new building
work or technical evaluation. Similarly
this provision applies to the net book value of tangible assets and intangible assets depreciated
under the legislation governing
accounting, whose accounting depreciation expense in accordance with point). "

165th In § 24 par. 2 point. h), point 2, "
conditions specified in paragraphs 4, 15 or 16" are replaced by "the conditions set out in paragraph 4
".


166th In § 24 par. 2 point. k) point 1, after the word "taxpayer" inserted
words, "being acquired on financial leasing".

167th In § 24 par. 2 point. k) point 4, the word "taxpayer" inserted
words, "being acquired on financial leasing".

168th In § 24 par. 2 point. t), point 5, after the word "land"
inserted the words "with the exception of construction, which is a part of it."

169. In § 24 par. 2 at the end of the text of letter u) the words "tax
acquisition of immovable property paid by the other spouse when selling
immovable property, which was the joint property of spouses".

170th In § 24 par. 2 point. s) "of a receivable at its inception
we were charged in yields and thus the resulting taxable income was exempt from tax
and that can be simultaneously" replaced by the word "may".

171st In § 24 par. 2 point. for) the words "commercial space"
inserted the words "other than a garage, basement or storage room."

172nd In § 24 par. 2 letter zc) reads:

"ZC) expenses (costs) that are not expenses (costs) for achieving,
assure and maintain income, and the taxpayer are wholly or partly intended
its transfer to another person or if that person is obliged to pay | || a commitment or other legislation and only up to the amount of income
(income) from this re-invoicing or payment for prescription provided that these
income (revenue) impacted profit in the same period or tax
in previous tax periods; similarly progressing
income tax payers are individuals who do not keep accounting ".

173rd In § 24 par. 2 point. zo), the words "
business or other self-employment taxpayer" is replaced by "his
activities that generated income from independent activities".

174th In § 24 par. 2 point. ZP), the words "Norway or Iceland '
replaced by" or state of the European Economic Area. "

175th In § 24 par. 2 point. zt) after the word "services" the words
"that has permission to provide health services under the Act
regulating health services".

176th In § 24 par. 2 point. z), introductory part of the word
"claims" the words "or part of the claim."

177 cells. In § 24 at the end of paragraph 2 is replaced by a comma and a letter
zx), which reads:

"Zx) for a taxpayer who does accounting, expenditure on the establishment of rights
buildings, if not included in the entry price structures, pro rata
attributable to the establishment of the agreed period building right on the relevant tax period
. '.

178th In § 24 paragraph 4 reads:

"(4) the expenditure referred to in paragraph 1 is also the consideration of financial leasing
tangible assets that can be depreciated under this Act, unless
after its completion is the tangible assets included in trading assets.".

179th In § 24 para. 5 of the introductory part, the words "
conditions pursuant to paragraph 4" is replaced by "the condition under paragraph 4 and the conditions
financial leasing".

180th In § 24 para. 6 the words "or 15" shall be deleted.

181st In § 24 par. 7 point. b) 1, the word "set" is replaced
word "intended" and "real estate" is replaced by "immovable
things."

182nd In § 24 at the end of paragraph 7 of the sentence "The acquisition price was reduced by
those parts that have been claimed as expenses to achieve,
securing and maintaining income.".

183rd In § 24 para. 11, after the word "accounting" the words "or
tax records" and the words "even if" the words "
subsequent deposit".

184th In § 24, paragraphs 15 and 16 shall be deleted.

185th In § 25 par. 1 point. i) the word "gratuitous income" shall be
words "income from donations and gratuitous services."

186th In § 25 par. 1 point. t) the words "free benefits"
replace the word "gift" and the words "free benefits" is replaced by the word "gift".

187th In § 25 par. 1 point. ZP), the word 'free of charge' is replaced by
'donation'.

188th In § 25 par. 1 letter ZQ) reads:

"ZQ) the value of assets that are depreciated under this Act or under
legislation governing accounting, acquired through donation or
value of services received without charge, if this gratuitous
income was exempt from tax or not included to her subject. ".

189th In § 25 par. 3 of the word "change)" is replaced by "zl)".


190th In § 26 par. 2 point. a) after the word "independent" shall be inserted
"material" and the word "file" with the word "material".

191st In § 26 par. 2 point. b) the words "excluding land" are deleted.

192nd In § 26 par. 2 of the final provisions of the word "independent"
insert the word "substantive" after the word "file" with the word "tangible"
word "file" with the word "tangible" and the words "the entry price
file" with the word "material".

193rd In § 26 par. 7 point. b) the words "point. a) to e), g) to m) "
deleted.

194 cm. In § 27 letter j) reads:

"J) Tangible assets acquired, the acquisition of which was exempt from income
exempt or not subject to tax.".

195th In § 28 par. 3, after the words "leased fixed assets"
inserted the words "or assets acquired on financial leasing", the word
"tenant" the words "or user", the word "tenant" is
words "or user" and the words "leased fixed assets" is
words "or assets acquired under finance leases".

196th In § 29 para. 1 point. a) the words "before inserting them into business assets
" the words "or during a period exceeding one year prior to the commencement of the lease
".

197th In § 29 para. 1 of the final provisions of the following sentence added after the first sentence
"As part of the entry price for the unit is the valuation of the unit, which is
land.".

198th In § 29 para. 1 of the final provisions of the word "purpose"
insert the word "pecuniary" and the words "acquisition of tangible property '
words" or on its technical assessment. "

199th In § 29 para. 6 point. a) the words "point. b) "is replaced by" point.
), Point 2 '.

200th In § 29 para. 6 of the final part of the provision, the words "6 point. a) "
words" paragraph 1 ".

Two hundred and first In § 29, the following paragraph 10 is added:

,, (10) Input price of tangible assets initial odpisovatele that
used by the transferee deposit for continued depreciation increases by
amounts that have become part of the transferee valuation of contributed assets as
costs related to its acquisition by
laws governing accounting. ".

202nd In § 30 paragraph. 10 point. b) the introductory part of the provision: "taxpayer u
tangible assets acquired."

203rd In § 30 paragraph. 10 point. b) point 4 is deleted.

204th In § 30 paragraph. 10 point. i) the word "lent" is replaced by
"borrowed".

205th In § 30 paragraph. 10 letter m) shall be deleted.

Existing letter n) shall become point m).

206th In § 33a paragraph. 2 point. c) after the word "file", the word
"tangible" and the words "this file" with the word "material".

207th In § 34 at the end of the text of paragraph 3, the words "who have
authorized to provide healthcare services under the Act regulating
health services".

-208. In § 34f, the following paragraph 6 is added:

"(6) The terms of the contract pursuant to paragraph 2. a) can be replaced
declaration on vocational training, if u
performance of practical training or professional experience of school pupils or students whose work carries himself
taxpayer, practical or vocational training are performed at this workplace
taxpayer that serve different kind of activity that is not
school activities and is its principal activity. The declaration must be defined
contents and scope of practical training or professional experience and
terms of its performance. ".

209th In § 34 g paragraph. 4 point. a) after the word "action" words "or
statement on vocational training."

210th In § 34 g paragraph. 4 point. a) Section 3 of the word "and" is replaced by a comma.

211th In paragraph § 34 g. 4, at the end of letter b) a comma is replaced by the word "and".

212th In § 35ba. 2 first sentence, the words "who is" the word
"tax" and the words "Norway and Iceland" is replaced by "or
state of the European Economic Area."

213th In § 35ba. 2, second sentence, the words "
form issued by the Ministry of Finance" shall be deleted.

214th In § 35ba. 4, after the word "fortune" the words "except
community assets for heirs."

215th In § 35bb paragraph. 3 first sentence, the words "grandson" is replaced by "on

Own grandson, "and in the second sentence the words" The grandson "is replaced
" For his own grandson. "

216th In § 35bb paragraph. 4, "set for employees remunerated
monthly wage at the beginning of the relevant tax year, and untreated
with regard to length of service and other factors, according to a special
legislation governing the minimum wage (hereinafter "minimum wage
") "are deleted.

217th In § 35c paragraph. 1, first sentence, the words "Norway or Iceland,"
replaced by "or state of the European Economic Area."

218th In § 35c paragraph. 1 first sentence, the word "annually" the words "
for one child, 15 804 CZK per year for the second child and CZK 17,004 per year for the third and each additional child
".

219th In § 35c at the end of paragraph 1 the sentence "If one
together with household nurtured several children, they shall be considered for purposes of this provision
together.".

220th In § 35c paragraph. 4 second sentence after the word "tax rate"
words "with the exception of income on which procedure shall be applied in accordance with § 36 para. 7 or 8".

221st In § 35c paragraph. 5 first sentence, the word "if" the word
"tax" and the words "Norway and Iceland" is replaced by "or
state of the European Economic Area."

222nd In § 35c paragraph. 5, second sentence, the words "
form issued by the Ministry of Finance" shall be deleted.

223rd In § 35c paragraph. 6 introductory part of the word "parents"
words "child who has ceased to be for the taxpayer because
acquire full legal capacity or majority in foster care."

224 '. In § 35c paragraph. 6, introductory part, the words "the grandson of a child or grandchild
other spouse, if his (her) parents do not" replace
words "child of the other spouse, grandson or grandson of the second | || spouses if their parents do not have enough. "

225th In § 35d paragraph. 8, the words "31 March" is replaced by "when
clearing wages for March."

226th In § 36 para. 1 point. a) Section 2 reads:

"2. Income from rent of movable property or part thereof located in the territory of the Czech Republic
".

227th In § 36 para. 1 point. b) 1, the words "or share
liquidation" is replaced by "a share in the liquidation
balance and other income from holding capital in the form of returning
share premium surcharge or outside capital those completing
similar services. "

228th In § 36 para. 2 at the end of the text in subparagraph d) the words "or other
taxpayer on income of individuals."

229th In § 36 par. 2 point. e) the word "reduced" is replaced by "
returning from share premium surcharge outside the capital or those
performance of similar services; This income is reduced. "

230th In § 36 para. 2 at the end of the text of letter i) the words ";
Similarly for receiving member business corporations from dissolving
reserve fund or a similar fund. "

231st In § 36 par. 2 point. k) the words "with the exception of winnings and prizes from lotteries
and other similar games operated under a permit issued by
special legal regulation 12) [§ 10 paragraph. 3 point. b)] or from tax
exempted under § 4 para. 1 point. f) "are deleted.

232 interface. In § 36 par. 2 point. l) the words "with the exception of prices
competitions and raffles which are exempt [§ 4 para. 1 point. f)] "
deleted.

23.3. In § 36 par. 2 point. v) the word "severance" deleted.

234th In § 36 para. 3 sentence seventh after the words "type of revenue"
inserted the word "individual taxpayer or the taxpayer's income tax
legal entities".

235th In § 36 para. 4 first sentence, the word "participation", the word
"basic".

236th In § 36 para. 6 the words "at the Securities Centre or the Central Depository
" is replaced by "Central Depository
dematerialized securities".

237th In § 36 paragraph 7 reads:

"(7) Includes a taxpayer who is a resident of the Czech Republic,
all income referred to in § 6 par. 4 of the tax return for the taxable
period in which the revenues were paid, credited with tax
deducted from such income on his tax. ".

238th In § 36 para. 8, "If we include the tax return, taxpayers
mentioned in § 2 para. 3 and § 17 para. 4, are tax

Residents of an EU Member State or other states that make up
European Economic Area, income referred to in § 22 paragraph. 1 point. c)
f), or g) "is replaced by" if we include the tax return the taxpayer
who is not a tax resident of the Czech Republic who is a tax resident
EU Member State or a country in the European || | economic space, all income referred to in § 22 paragraph. 1 point. b)
c), f) and g), "the word" the "before the word" his "word
" served "before the word" give "and" taxpayer receipts specified in §
22 paragraph. 1 point. c), f), or g) "shall be replaced
" taxpayer receipts specified in § 22 paragraph. 1 point. b), c), f) and g). "

239th In § 38a Paragraph 2 reads:

"(2) Advance payments are not

A) taxpayers whose last known tax duty did not exceed CZK 30,000
,

B) the municipality or county,

C) the date of the testator's death. ".

Footnote. 39 is deleted.

240th In § 38a paragraph. 5, the words "and perquisites, from which"
replaced by the words "from which".

241st In § 38a paragraph. 9, the words "and emoluments" are deleted.

242nd In § 38a paragraph 10 reads:

"(10) The taxable period pursuant to § 21a point. c) the day preceding the date of registration
transformation in the commercial register, pay for a successor
business corporation advances merging or splitting
business corporation in the amount and frequency specified in paragraphs 1-9, with
excluding merger, which follows down payment remains true successor
business corporations. From the date of registration of the merger in the commercial register
prepayments successor business corporation in the amount and periodicity
derived from the sum of the last known tax obligations
defunct business corporations established under paragraph 1, third sentence with the possible
additional count under paragraph 6, which is when the merger will further enhance
of the last known tax liability of the successor business corporations. When
transfer of assets to a shareholder who is a legal entity, the amount and periodicity
advances paid in the tax year in accordance with § 21a point. c)
unchanged; if the legal successor of the dissolved corporation business
natural person who provides backup for the period from the date of registration of the transfer of assets to a
a partner in the commercial register by the end of the calendar year
tax administrator, taking into account the advances payable from that date until the
date of registration of transfer of assets to a partner in the Commercial register. For transformation
division provides business corporations successor advance on part
taxable period pursuant to § 21a point. c) the date of registration of the transformation in the commercial register
tax administrator that this decision also establishes the method for allocating
advances paid by merging or splitting
business corporations to credit the tax liability of the successor
business corporations. Advances paid throughout the tax
period under § 21a point. c) merging, interspersed with a succession
business corporations will be counted a total tax liability of the successor
business corporations. Similarly for transformation, for which
decisive day of the conversion will be the first day of the calendar year or
marketing year. ".

243rd In § 38c Subsection 1 reads:

"(1) The payer is a taxpayer domiciled or resident in the territory
Czech Republic, with the exception of pension fund company if this
taxpayer is obliged to pay tax to the tax or advance tax by || | are selected from other taxpayers and other taxpayers withheld or
payment to secure tax. ".

244th In § 38c at the end of the text of paragraph 2, the words "except
taxpayer domiciled or resident in another Member State of the European Union or
state of the European Economic Area which has
Czech Republic branch, whose business is
mediation of employment subject to authorization under the law governing
employment; such a taxpayer is the taxpayer. "

245th In § 38d paragraph. 2, the second sentence, insert the phrase "U
income from subordinate share of the profits, the payout is linked to the performance
conditions that the deadline for the tax withheld occurred, and income from
profit share having been paid statutory authority refused
taxpayer is required to withhold tax on their distribution. If in

Time stipulated by law for shrinkage withholding owner
own shares, to which is attached a right to share in the profits, she
business corporations, deductions shall be made at the time of its acquisition by another taxpayer
if you had the right to share in profits has not expired. ".

246th In § 38d paragraph 9, including footnote no. 39f repealed.

Former paragraphs 10 and 11 become paragraphs 9 and 10

247th In § 38f paragraph. 3, the words "and fringe benefits" is deleted and
number "14" is replaced by "13".

248th In paragraph § 38 g. 4, the words "increased by solidarity tax increase
tax or advance tax on income from employment" is replaced by "
tax increases on solidarity tax increase."

249th In § 38 grams, the following paragraph 5 is added:

"(5) A tax return is required to file a taxpayer whose tax payer
announced amount due to tax or undue amount on tax bonus
caused by the fault of the taxpayer's tax authorities and handed
documents needed for recovery the difference arising under § 38i paragraph. 5 point.
B). ".

250th In § 38 grams, the following paragraph 6 is added:

"(6) A tax return must be filed taxpayer, who developed
insurance payment from private life insurance
other income that is not claims and does not constitute termination of the insurance contract
, or early termination of the insurance contract
private life insurance which, in turn has given rise to the obligation
tax income from employment. ".

251st In § 38ga at the end of the text of letter b) the words "with the exception
tax losses".

Was 252. In § 38h paragraph. 10, second sentence, the words "(§ 6 para. 2)" shall be inserted
words "except those established or resident in another Member State
European Union or state of the European Economic Area, which
in the territory of the Czech Republic branch, the object
business is brokering employment authorization under the law governing employment
".

253rd In § 38h paragraph. 14, the word "universal" is replaced by "public".

254th In § 38ch paragraph. 4, the number "15" is replaced by "31".

And 255. In § 38ch paragraph. 5, the words "31 March" is replaced by "when
clearing wages for March."

256th In § 38i paragraph. 2, the number "3" is replaced by "2" at the end of the text
first sentence, the words "for the tax period in which the difference arose
" and the last sentence is replaced by "Otherwise the taxpayer, which has not been done
annual settlement of prepayments and tax relief, the possibility
claim the resulting difference in your tax return. ".

257th In § 38i, paragraph 4 is repealed.

Former paragraphs 5 and 6 shall be renumbered 4 and 5.

258th In § 38i paragraph. 4 at the end of the text of the first sentence the words "
for the tax period in which the difference arose."

259th In § 38i paragraph. 4 second sentence, the words "after filing tax bill
income from employment" is deleted and the word "appropriate" is replaced
word "this".

260th In § 38i paragraph. 5 point. a) and b) the words "file an additional statement
tax on income from employment and" are deleted.

261st In § 38i, the following paragraph 6 is added:

"(6) The taxpayer is required for submission of a notification pursuant to paragraph 5.
B) that he made his tax administrator, at the same time inform
taxpayer. ".

262. In § 38j par. 2 letter b) reads:

"B) identification number, and tax non-resident birth date, number and type
document proving his identity and nationality that this document
issued identification for tax purposes in the country of tax residence and code
State of which it is resident. "

263rd In § 38j paragraph. 2 point. c) the words "which is" the word
"tax".

264th In § 38j at the end of paragraph 2 is replaced by a comma and
letter h), which reads:

"H) data on tax calculation and conducted annual settlement of advances and tax
advantage.".

265th In § 38k paragraph. 4, letter c) reads:

"C) What is the number of dependents under its common budget
households and

First What are the facts given by him for the granting of tax relief
dependent child

Second whether claiming tax benefit for that child in the amount of belonging

According to § 35c paragraph. 1 per child, or in the amount attributable to
second child or third and each additional dependent child

Third whether within the same together with household
claiming tax benefits for dependent children and any other person

Fourth when and how they eventually changed events for the granting of tax relief and


Fifth in the case of adult learners child that does not receive a disability pension for disability
third degree. "

266th In § 38k paragraph. 4 at the end of subparagraph d) replaces the comma and full stop
letter e) shall be deleted.

267th In § 38 liters paragraph. 1 point. e) the words "commercial space"
inserted the words "other than a garage, basement or storage room."

268th In § 38 liters paragraph. 1 point. f) the words "or partner" are deleted.

269th In § 38 liters paragraph. 1 point. g) the words "commercial space"
inserted the words "other than a garage, basement or storage room."

270th In § 38 liters paragraph. 3 letter c) reads:

"C) if the taxpayer nurturing children in one common budget
employed households, confirmation from the employer from the second taxpayers
in which the taxpayer shall, upon which the children of the second
taxpayers claiming tax relief and in what amount. "

271. In § 38 mA paragraph. 3, the number "2" is replaced by "1".

272nd In § 38na paragraph. 4, the words "who have been charged a tax loss
which was under § 23c paragraph. 8 point. b) taken legal successor,
the legal successor assumed tax loss "is replaced by" may
legal successor of tax losses assumed under § 23c paragraph. 8 point. b) "
words" extinguished "is replaced by" to which the tax loss
assessed "and" channeling trading company in period "
replaced by" the taxpayer to whom the tax loss, and
this period. "

273rd In § 38na paragraph. 4 the word "corporation" is replaced by
"corporation" and the word "Community" is replaced by the word "corporation".

274th In § 38na paragraph. 6, the words "imposed transferring business
society and" are deleted, the word "society" is replaced by
"corporation" and the word "Community" is replaced by the word "corporation".

275th Under § 38nc the following new § 38o, including the heading reads:

"§ 38o

Special provisions on fines for late tax claims

If a part partial tax base from income from employment, from which the taxpayer
condenses the advance tax, higher than 50% of the total
tax base, reducing the fine for late tax by tax claims || | tax return on income of individuals at the tenth. ".

276th § 38p including the title reads:

"§ 38p

Special provisions on penalties

For the purpose of calculating the penalty payment is based on the amount of tax as it would be determined
compared to the last known tax if they were not in the context of
leading to the recovery of taxes, ex officio subsequently applied higher amounts
deductible items pursuant to § 34 ".

277th In § 38 trailer paragraph. 2 the word "company" is replaced by
"corporations" and the word "society" is replaced by the word "corporation".

278th In § 38 trailer after paragraph 3 the following paragraph 4 is added:

"(4) Time limits for tax assessment due to failure to meet conditions continue
agricultural business begin to run from the end of the calendar
year in which this condition is not fulfilled.".

Former paragraph 4 becomes paragraph 5.

279th In § 38 trailer paragraph. 5 the number "3" is replaced by "to 4".

280th § In the 38s, the number "13" is replaced by "12".

281. Under § 38U following new § 38V and 38 watts, which, including the title added:

"§ 38V

Notice of exempted income individuals

(1) If an income tax of individuals receiving income that
is exempt from personal income tax exempt and is higher than 5 million CZK
is obliged to notify the tax authority of this fact before the deadline
for filing a tax return for the tax period in which the income was received.

(2) The notice referred to in paragraph 1 shall taxpayer

A) the amount of income

B) a description of the circumstances of acquisition income

C) the date when the income arose.

(3) Paragraph 1 shall not apply to income, as may
data pursuant to paragraph 2, tax administrator to determine the registers and records, to which the

Access and published on the official notice board and in a manner allowing remote access
.

(4) If the tax administrator's failure to fulfill obligations under paragraph 1
prompts the taxpayer to meet its supplementary and determine a replacement
period.

(5) In the case of income arising in joint marital property, notify
tax administrators fact pursuant to paragraph 1 of one of the spouses.

§ 38 watts

The penalty for failure to exempt income

(1) The taxpayer will be obliged to pay a fine for failure
exempt income if fails to file a notice of exempted income
individuals, amounting

A) 0.1% of the amount of income unannounced if this obligation, without
would have to be invited

B) 10% of the amount unannounced income if the taxpayer
meet this obligation in the spare time after being invited to do so, or

C) 15% of the amount unannounced income if the taxpayer fails to meet this obligation
nor spare time.

(2) The penalty for failure to exempt income is due within 15 days after
final decision on the fine.

(3) The penalty for failure to exempt income may be imposed within
deadline for tax assessment.

(4) The obligation to pay a fine for failure to exempt income tax administrator decides
payment order and simultaneously to prescribe
tax records.

(5) The fine is the revenue of the state budget.

(6) The tax authority may wholly or partly waive the penalty for failure
exempt income if the failure to notify
exempt income was due to be taking into account the circumstances of the case justify
. " .

282nd The existing part of the seventh and the eighth shall be designated as part of the sixth and seventh.

283rd In Annex no. 1 item (2-33) reads:
"
(2-33) 27.51.15 Fans and ventilating or recycling hoods of the domestic
".

284th In Annex no. 1 item (2-37) reads:
"
(2-37) 28.12 Hydraulic and pneumatic equipment
".

285th In Annex no. 1 item (2-43) reads:
"
(2-43) 27.51 Electric domestic appliances
".

286th In Annex no. 1 item
"
29.31.22 Starter motors and dual purpose starter-generators; other generators and ostatnípřístroje and
Equipment
"

Repealed.

287th In Annex no. 1 item (3-23) reads:
"
(3-23) 28.12.1 Only: hydraulic and pneumatic and hydraulic systems
".

288th In Annex no. 1 item (4-15), the word "listed"
replaced by the word "listed".

289th In Annex no. 1 item (4-16), the word "listed"
replaced by the word "listed".

290th In Annex no. 1 item (4-22), the words "Civil Code"
deleted.

291st In Annex no. 1 item (5-39) the words 'under Civil Code'
deleted.

292nd In Annex no. 1, the following item (6-9), which reads:
"
(6-9) units that include commercial space, in homes, buildings and structures
mentioned in other items of this depreciation of this Annex
".

293 cells. In Annex no. 1 Explanatory ++) reads: "++) CZ-CPA code ="
Classification of Products (CZ-CPA) 'Introduced by the Czech Statistical Office no.
275/2008 Coll., On implementation classification of products (CZ-CPA). For specific
content of the filling item amortization group, if further stated
"Name" with regard to the wording of brevity otherwise defined, is decisive set
item CZ-CPA. ".

294th In Annex no. 1 Explanatory +++) reads: "+++) CZ-CC code =
" Classification of Types of Constructions (CZ--CC) "introduced by Communication of the Czech Statistical Office
no. 321/2003 Coll ., on introduction of Classification of building
CZ-CC. ".

295th In Annex no. 2, paragraph 1, introductory part, the words "
which will be paid in the calendar year in which the taxpayer keeps tax
records, are excluded from the tax base of the calendar year in which the taxpayer
keeps tax records and that "is replaced by"
are excluded from the tax base of the calendar year in which the taxpayer begins
keeping tax records. "

296th In Annex no. 2, paragraph 2, the words "keeps tax records" shall be
words "will begin keeping tax records."

Art. II
Transitional provisions


First For tax on income taxes for the taxable periods prior to the date
entry into force of this Act and for the taxable period commencing

Before the effective date of this Act, as well as rights and obligations related
shall apply the law no. 586/1992 Coll., As amended, effective
before the effective date of this Act.

Second For tax year 2015 is not part of the first article II, section 8
statutory measure of the Senate no. 344/2013 Coll.

Third § 4 para. 1 point. r) the introductory part of the provisions of Law no.
586/1992 Coll., as amended, effective from the date of entry into force of this Act
regarding the continuity of the period of 5 years between the acquisition and transfer of corrupt
stake in a corporation with business same taxpayer in case of division
share in connection with his transfer to corrupt, if the division
maintaining the overall level of shareholding can be used already for the taxation period of
2014.

Fourth § 4 para. 1 point. u) of the Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax year 2014.

Fifth The provisions of § 4a, 6 15, 17b, 19, 19b, 20, 22, 24, § 35ba and 35c
Act no. 586/1992 Coll., As amended, effective from the date of entry into force of this Act
in the part related to the same tax treatment
relation to Liechtenstein as to other states forming the European economic area
shall apply from the day, which will carry
agreement with Liechtenstein on avoidance of double taxation.

6th The provisions of § 4 point. e) and § 19b paragraph. 1 point. c) e) of the Act no.
586/1992 Coll., as amended, effective from the date of entry into force of this Act
can be used already for the taxable period starting in 2014.

7th § 6 par. 9 point. p), point 3, § 8. 7 and § 15 para. 6
Act no. 586/1992 Coll., as amended, effective from the date of entry into force
this Act shall apply in the event that the date of entry
force of this Act will be paid from the income of the insurance contract and premature termination of the insurance contract
.

8th For insurance contracts for private life insurance
concluded prior to the effective date of this Act in the event that the payment
income from an insurance contract or early termination of the insurance contract
effective date of this Act, the procedure for contributions
employers included in the tax years prior to the date
force of this Act pursuant to § 6. 9 point. p) of section 3 of the Act on
Income Tax Act, as in force before the effective date of this Act
.

9th For insurance contracts for private life insurance
concluded prior to the effective date of this Act if the employer contributions
granted prior to the effective date of this Act
proceed according to § 8 par. 7 of the Income Tax Act, as amended, effective
before the effective date of this Act.

10th For insurance contracts for private life insurance
concluded prior to the effective date of this Act in the event that the payment
income from an insurance contract or early termination of the insurance contract
effective date of this Act, for tax allowances of
tax base applied for the tax period before the effective date of this Act
and implemented within a period of 10 years before the payment of income or termination
contract for the implementation of a tax allowance proceed in accordance with §
15 paragraph. 6 of the Act the income Tax Act, as in force before the date of entry into force of this Act
.

11th In tax year 2015, it is considered that the conditions of
§ 6 para. 9 point. p) point 3 and § 15 para. 6 of the Act no.
586/1992 Coll., as amended, effective from the date of entry into force of this Act are met
effective date of this Act unless, before 1 || | April 2015 will contract a private life insurance adjusted
to meet the conditions pursuant to § 6 para. 9 point. p) point 3 and §
15 paragraph. 6 of the Act no. 586/1992 Coll., as amended, effective the date of entry into force of this Act
.

12th § 7 para. 1 point. c) Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax year 2014.

13th § 10 paragraph. 6 of Act no. 586/1992 Coll., As amended, effective
effective date of this Act may be used already for the tax year 2014.


14th § 15 para. 5 point. c) Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer

Tax year 2014.

15th § 16a par. 3 of Law no. 586/1992 Coll., As amended, effective
effective date of this Act may be used already for the tax year 2014.


16th The provisions of § 18 par. 2, regarding the cancellation of removal
Income Trust Fund of the earmarking of the property to the Trust Fund or from
increase the assets of the Trust Fund Agreement or disposition of the case
death of the subject of taxation of corporate income, § 21f and § 30. 10
Act no. 586/1992 Coll., as amended, effective from the date of entry into force
this Act may be used already for the taxable period starting in
2014.

17th The provisions of § 18a paragraph. 5 point. c) and § 20 par. 7 of Law no. 586/1992
Coll., as amended, effective from the date of entry into force of this Act may be used
already for the taxable period starting in 2014. Taking advantage
taxpayer procedure under this provision shall apply to the tax
period starting in 2014 § 24 par. 2 point. zt) and § 34 paragraph
. 3 of Law no. 586/1992 Coll., As amended, effective from the date of entry into force of this Act
.

18th § 19 para. 1 point. ZC), as amended, effective from the date of entry into force of this Act
can be used already for the taxable period starting in 2014.


19th § 19 para. 1 point. FH) Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax period starting in 2014.

20th The provisions of § 19b Sec. 2 point. b) section 1 of the Act no. 586/1992 Coll., as amended effective
effective date of this Act may be used for longer
tax period starting in 2014.

21st For taxpayers providing health services and taxpayer
referred to in § 17 paragraph. 2 point. b), c), d) and e) of the Act no. 586/1992 Coll., as amended
effective from 1 January 2014, the condition tax base reduction under § 20 paragraph
. 7 of the Act no. 586/1992 Coll., As in effect before January 1, 2014,
consisting in the use of funds received thus achieving savings
tax to cover the costs (expenses) associated with the activities of which
the revenues are not subject to tax, considered to be fulfilled
if they use these funds to cover the costs (expenses) associated with
activities of their basic mission by the end of the tax period beginning
2014

22nd Publicly beneficial to the taxpayer for which are subject to tax all income
because of the change of legal form, the condition of the allowance
according to § 20 para. 7 of the Act no. 586/1992 Coll.
involving use of funds received thus achieving savings tax to cover
costs (expenses) associated with the activities of which the revenues
not subject to tax, considered to be fulfilled if he uses these funds to cover
costs (expenses) related to the activities of their
basic mission by the end of the following taxable
period after the tax year in which there was a change of legal form.
It does not apply in case of change of legal form to a social cooperative.

23rd Provision of financial leasing Act no. 586/1992 Coll., As amended
effective prior to the effective date of this Act shall apply to
finance leases that have been the subject of finance leases
users abandoned state fit for regular use before
effective date of this Act.

24th Provision of financial leasing Act no. 586/1992 Coll., As amended
effective from the date of entry into force of this Act, may apply to contracts for
finance leases that have been the subject of financial leasing users
abandoned state fit for regular use in the period from 1 January 2014 to 31 December
2014

25th Tax loss carryforwards for cooperatives pursuant to § 23a paragraph. 5 point. B) and §
23c paragraph. 8 point. b) Act no. 586/1992 Coll., as amended effective on the date
entry into force of this Act may be performed for the first time in a tax loss
assessed for the tax period starting in 2015.

26th For receivables due before the effective date of this Act shall apply
§ 23 para. 3 point. a) point 12 of Law no. 586/1992
Coll., as amended effective prior to the effective date of this Act.

27th § 23 para. 3 point. a) point 18 of Act no. 586/1992 Coll., as amended effective
effective date of this Act may be used for longer
tax period starting in 2014.


28th § 23 para. 3 point. c) section 9 of the Act no. 586/1992 Coll., as amended effective
effective date of this Act may be used for longer
tax period starting in 2014.

29th Pension fund company may in the taxable period started in 2014
apply the provisions of § 23 para. 4 point. a) Act no. 586/1992
Coll., as amended on 31 December 2013.

30th § 23 para. 6 point. b) Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax period starting in 2014.

31st § 24 par. 2 point. k) points 1 and 4 of the Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax period starting in 2014.

32nd § 24 par. 2 point. t) section 5 of the Act no. 586/1992 Coll., as amended effective
effective date of this Act may be used for longer
tax period starting in 2014.

33rd § 24 par. 2 point. u) of the Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax period starting in 2014.

34th § 24 par. 2 point. y) of the Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax period starting in 2014.

35th § 24 par. 2 point. z) of the Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax period starting in 2014.

36th § 24 par. 2 point. zx) Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax period starting in 2014.

37th The provisions of § 25 par. 1 point. i) of the Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax period starting in 2014.

38th The provisions of § 25 par. 1 point. ZP) and § 25 par. 1 point. ZQ)
Law no. 586/1992 Coll., As amended, effective from the date of entry into force of this Act
can also be used for the tax period starting in 2014.

39th The provisions of § 27 point. j) of Law no. 586/1992 Coll., as amended, effective
date of entry into force of this Act may be used to
tangible assets acquired after January 1, 2014.

40th The provisions of § 28 par. 3 of Law no. 586/1992 Coll., As amended, effective
effective date of this Act may be used already for the taxable
period starting in 2014.

41st The provisions of § 29 para. 1 of the final provisions of Law no.
586/1992 Coll., As amended, effective from the date of entry into force of the legal measures
Senate no. 344/2013 Coll., As amended, or the effective date of acquisition | || force of this Act shall be used only for the purpose of acquiring donations
tangible assets or the technical evaluation provided from January 1
2014.

42nd The provisions of § 29 para. 1 of the final provisions of Law no.
586/1992 Coll., As amended, effective from the date of entry into force of this Act
can also be used for the tax period starting in 2014.

43rd The provisions of § 29 para. 10 of Act no. 586/1992 Coll., As amended, effective
effective date of this Act may be used already for the tax year 2014.


44th The provisions of § 34f paragraph. 6 and § 34 g paragraph. 4 point. a) Law no.
586/1992 Coll., as amended, effective from the date of entry into force of this Act
can also be used for the tax period starting in 2014.

45th The provisions of § 35c paragraph. 6 of Act no. 586/1992 Coll., As amended, effective
effective date of this Act may be used already for the tax year 2014.


46th Under § 35d paragraph. 8 and § 38ch paragraph. 4 and 5 of Law no.
586/1992 Coll., As amended, effective from the date of entry into force of this Act,
the first procedure at the time of the annual settlement of advances for the tax
period of 2014.

47th The provisions of § 36 para. 2 point. i) of the Act no. 586/1992 Coll., as amended
effective from the date of entry into force of this Act may be used for longer
tax period starting in 2014.

48th The provisions of § 38 g par. 4 Act no. 586/1992 Coll., As amended, effective
effective date of this Act may be used already for the tax year 2014.


49th When using the depreciation of tangible and intangible assets by
Annex no. 1 to the Act no. 586/1992 Coll., As amended, effective from the date of acquisition

Force of this Act, the taxpayer may change the depreciation group
already depreciated assets in the taxable period started in 2014. A similar option
taxpayer even when changing the rate or index.
Whenever the time that change in depreciation of tangible assets, period
financial lease contracts entered into before the change of time
depreciation remain unchanged.
PART TWO


Amendment to the Act on reserves for determining the income tax base

Art. III

Act no. 593/1992 Coll., On reserves for determining the income tax base,
amended by Act no. 157/1993 Coll., Act no. 323/1993 Coll., Act.
244/1994 Coll., Act no. 132/1995 Coll., Act no. 211/1997 Coll., Act no. 333/1998 Coll
., Act no. 363/1999 Coll., Law no. 492 / 2000 Sb., Act no.
126/2002 Coll., Act no. 260/2002 Coll., Act no. 176/2003 Coll., Act no. 438/2003 Coll
., Law 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.
296/2007 Coll., Act no. 126/2008 Coll., Act no. 2/2009 Coll., Act no. 216/2009 Coll
., Act no. 278/2009 Coll., Law no. 346 / 2010 Coll., Act no. 458/2011 Coll
. and statutory measures of the Senate no. 344/2013 Coll., is amended as follows
:

First In § 2, paragraphs 6 and 7 are added:

"(6) Adjustments may constitute payers of corporate income tax
persons also in receivables, of which

A) were at their origin accounted for in accordance with the law governing accounting
posted by reducing costs and thus formed
income was under special legislation
income exempt from income tax or nezahrnovaným to the tax base
income or the included in a separate income tax base or tax base
special tax rate or

B) was due to corrections from previous periods in accordance with legislation governing accounting
charged on the balance sheet and for the purposes of determining the tax base
was necessary for their entire value increase income.

(7) Pursuant to paragraph 6 of taxpayers also proceed income tax receivables
persons who were at their inception
accounted for under the legislation governing accounting. ".

Second In § 8. 1 last sentence, the words 'or receivables'
inserted the word "incurred".

Third In § 8a. 1 point. b) the number "36" is replaced by "30".

Art. IV
Transitional provisions


First To charge for provisions and allowances for the tax
period before the effective date of this Act and for the tax period
which commenced before the effective date of this Act, as well as the rights and obligations
related to them, the applied the Act no. 593/1992 Coll., as amended
effective prior to the effective date of this Act.

Second The provisions of § 2 para. 6 and 7 of the Act no. 593/1992 Coll., As amended, effective
effective date of this Act may be used already for the taxable
period starting in 2014.

Third For receivables due before the effective date of this Act
apply the provisions of § 8a of the Act no. 593/1992 Coll., As amended
effective prior to the effective date of this Act.

Fourth For receivables due from 1 January 2014 may apply the provisions of § 8a
Act no. 593/1992 Coll., As amended, effective from the date of entry into force of this Act
.
PART THREE


Amendment of the Road Tax Act

Art. In

Law no. 16/1993 Coll., On road tax, as amended by Act no. 302/1993 Coll.
Act no. 243/1994 Coll., Act no. 143/1996 Coll., Act No. . 61/1998 Coll.
Act no. 241/2000 Coll., Act no. 303/2000 Coll., Act no. 492/2000 Coll.
Act no. 493/2001 Coll., Act no. 207/2002 Coll., Act no. 102/2004 Coll.
Act no. 635/2004 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., Act No. . 375/2011 Coll.
a statutory measure of the Senate no. 344/2013 Coll., is amended as follows:

First In § 8. 1, first sentence, the words "referred to in § 2 para. 1 and 2,"
replaced by "this obligation founding."

Second In § 8 par. 2, first sentence, the words "referred to in § 2 para. 1 and 2,"
replaced by "this obligation founding."
PART FOUR


Changing Tax Code

Art. VI

Act no. 280/2009 Coll., The Tax Code, as amended by Act no. 30/2011 Coll.

Act no. 458/2011 Coll., Act no. 167/2012 Coll. and legal measures
Senate no. 344/2013 Coll., is amended as follows:

First In § 18 par. 1 sentence after the semicolon is:

"Against the decision on the delegation not to exercise remedies".

Second In § 18 par. 2 sentence after the second semicolon is: "
against the decision not to exercise remedies".

Third In § 19 paragraph 2 reads:

"(2) The decision referred to in paragraph 1 shall not apply corrective
means.".

Fourth In § 24 paragraph 4 reads:

"(4) In the same case, the legal entity may simultaneously be only one
individual. In the case where the conduct of the statutory body
legal entity requires a joint meeting of several persons acting on its behalf
any member of the statutory body. ".

Fifth In § 32 par. 2, the last sentence is deleted.

6th In § 34, after the word "to" the words "fifth working day after".

7th In § 72 para. 4 the word "Establishment" is replaced by "made available".

8th In § 74, the following paragraph 4 is added:

"(4) If the defect is only submission that the submission was made
otherwise than electronically, although it should be done electronically
staring back at him as the administration without blemish; It applies only to the filing, in which the fact that
tax administrator shall publish in a manner allowing remote access
. ".

9th In § 148 paragraph. 4, after letter b) the following new letter c), which reads:

"C) prosecution for tax offense related to this
taxes."

Existing letters c) to e) shall become letters d) to f).

10th In § 157, paragraph 7 is deleted.

11th In § 185 par. 1, the word "belong to the common property of spouses or
property of the debtor husband" is replaced by "part of the joint property of spouses
".

12th In § 194a at the end of the text of paragraph 1, the words ";
It does not preclude the tax authority, in justified cases, conducted an auction except
electronically. "

13th In § 206 paragraph. 2, "a place where there are" deleted.

14th In § 207 the following paragraph 4 is added:

"(4) Action needed to remove and secure the debtor's written things that
belongs to the debtor, may instead perform administrator duties.".

15th In § 214 paragraph. 1 the word "auction" the words "and even" a
the last sentence is deleted.

16th In § 239a, after paragraph 3 the following paragraph 4 is added:

"(4) If the heirs more passes them joint tax liability.
Tax debts arising from the heirs paid jointly and severally liable to the extent
under the Civil Code. Shared tax to a manager
tax, which was competent to manage the tax liability of the deceased at
day preceding the date of termination of proceedings on the estate. ".

Former paragraph 4 becomes paragraph 5.

17th The heading of § 247 is deleted.

18th The heading of § 247 reads: "disciplinary penalties".

19th In § 247 paragraph. 2, the number "50000" is replaced by "500000".

20th In § 247, the following paragraph 5 is added:

"(5) The fine may be stored and reused if the current did not impose a fine
corrective and illegal condition persists.".

21st Under § 247, the following new § 247a, including the heading reads:

"§ 247a

Fine for failure to fulfill obligations in kind

(1) A fine of up to 500 000 CZK tax administrator may impose whomsoever

A) fails to comply with the registration, notification or other obligation of notification
stipulated by tax law or tax administrator or

B) fails to comply with record-keeping and other accounting obligation stipulated
tax law or tax administrator.

(2) Tax entity will be obliged to pay a fine of 2 000 CZK, if
filing made pursuant to § 72 para. 1 other than electronically, although
was obliged to do so electronically.

(3) The obligation to pay a fine under paragraph 2 shall decide the tax administrator
payment assessment and at the same time it prescribes to tax records.
The fine is payable within 30 days of notification of payment.

(4) The tax addition to the fine under paragraph 2 shall impose a fine up to 50 000 CZK
if the taxpayer of its obligation to make submissions electronically
seriously complicates tax administration.

(5) or penalty may be imposed on the obligation to pay it
no later than 3 years after the date on which the infringement occurred. ".


22nd The heading of § 248 reads: "Joint provisions for proceedings on the fine."

23rd The § 248 paragraph. 1, after the word "fine" the words "or
penalties for infringement in kind".

24th In § 248, paragraph 2 deleted.

Former paragraphs 3 and 4 become paragraphs 2 and 3

25th In § 248, paragraph 2 reads:

"(2) The disciplinary penalties and fines for non-compliance
kind nature is due within 15 days of the decision on its imposition
.".

26th In § 248 paragraph. 3, the word "order" is replaced by "or
fine for the infringement in kind, ordered or decided by
obligation to pay it."

27th The heading of § 249 reads: 'Simplified procedure for the imposition of a fine. "

28th In § 249, Paragraph 1 reads:

"(1) If the disciplinary penalty or fine for infringement
in kind does not exceed CZK 5,000 and if the one who is
fine imposed, the reasons and the amount of the fine imposed simultaneously recognize and pay a fine for
place, the tax administrator shall state the amount and the reasons in the report
acquired the hearing, which occurred at the reasons for the imposition of fines or disciplinary
been identified reasons for the imposition of fines for failure
obligations in kind. This decision can not be appealed
. ".

29th In § 249 paragraph. 2, the words "disciplinary penalties" the words "or
fine for failure to fulfill obligations in kind."

30th In § 249 paragraph. 3, after the word "fine" the words "or
penalties for infringement in kind".

31st In § 252 paragraph. 2, the third sentence shall be deleted.

32nd In § 254 paragraph. 6, after the word "damages" the words "or granted
satisfaction for non-pecuniary damage suffered."

33rd Under § 254, the following new § 254a including the heading reads:

"§ 254a

Interest on tax deduction

(1) In the event that a procedure to remove doubts regarding the proper tax
additional tax claims or allegations from which
implies that the tax entity has incurred a tax deduction takes longer than 5
month, includes tax entity interest tax deduction
determined by the tax.

(2) Interest on tax deduction tax entity as from the day following the expiration
five months from the date of commencement of the process to eliminate
doubt that lasts longer than five months, until the date of refund or tax deduction
its use in payment arrears, but no later
until the deadline for his return.

(3) Interest on tax deduction equivalent to the repo rate set
Czech National Bank, increased by 1 percentage point, valid for the first day of the calendar half
.

(4) The tax authority prescribes the interest tax deduction on personal tax
account within 15 days of notification of the decision to establish the tax deduction
. If there is such a returnable overpayment, return it together with the returning
tax deduction.

(5) The tax administrator's procedure under paragraphs 1 to 4
taxpayer is entitled to raise an objection under § 159; the decision on the objection
can be appealed.

(6) Interest awarded under this provision shall be counted for granted
damages awarded or satisfaction for the non-pecuniary damage caused
tax entity
unlawful decision or maladministration authorities. ".

34th The heading of § 259 is deleted.

35th The heading of § 259 reads: "Management of tax remission or accessories
taxes."

36th Under § 259, the following new § 259a to 259c, which, including the headings
added:

"§ 259a
Waive penalties


(1) The taxpayer is entitled to ask the tax administrator for the remission of penalties
if the tax has been paid, as a result of whose recovery
obligation to pay the penalty arose.

(2) The tax on the basis of assessing the extent of cooperation
tax entity within the process leading to the recovery of the tax ex officio
may waive the 75% penalty. When it is not bound by the proposal of a tax entity.

(3) Request for waiver of penalty can be filed within three months from the date of legal force
additional payment assessment, which was decided
obligation to pay a penalty.

(4) The deadline for submitting an application under paragraph 3 is not running for

A) the authorization procedure deferment of payment of the tax due whose recovery
obligation to pay the penalty arose,


B) permitted deferment of payment of the tax due whose recovery
obligation to pay the penalty arose.

§ 259b

Waiver of interest on late payment and interest on the deferment amount

(1) The taxpayer is entitled to ask the tax administrator for the remission of interest
delay or deferment of interest on the amount, if tax has been paid in due
whose unpaid interest accrued.

(2) The tax authority may wholly or partly waive interest on late payment or deferment of interest
amount if the delay in payment of taxes resulted from
reason that you can in the circumstances of the case justify
. When it is not bound by the proposal of a tax entity.

(3) When assessing the extent to which interest will be waived, the tax administrator
take into account whether economic or social situation of the tax
entity based hardness claimed interest.

§ 259c

Common provisions on tax exemptions or tax

(1) In considering the request for waiver of tax or tax
tax administrator shall take into account the frequency of breaches of obligations in tax administration
taxpayer.

(2) Exemption from taxes or tax is not possible if the tax
entity or person who is a member of the statutory body,
in the last 3 years has seriously violated tax or accounting laws, regulations
.

(3) If a legal person commits a serious breach of tax or accounting
legislation visor for assessing the fulfillment of the conditions referred to in paragraph 2
to a person who was at the time of the violation of the legal person
Geitner, as it is also violated. ".

37th The heading of § 260 reads: "Mass remission or accessories
taxes."

Art. VII
Transitional provisions


First Management or other practices in tax administration, which were initiated before
effective date of this Act shall be completed pursuant to Act no. 280/2009 Coll
., In the wording effective prior to the effective date of this Act
.

Second If there is a failure in kind
before the effective date of this Act shall apply when imposing a fine under the Act
no. 280/2009 Coll., As amended effective prior to the effective date of this Act
.

Third Apply for remission of the penalty is only possible if penalties arising from
effective date of this Act.

Fourth Apply for a waiver of default interest or the interest of the deferment amount can
only if the interest earned from the effective date of this Act.

Fifth By prescribing interest deferment amounts arising prior to the date
force of this Act may be waived under current legal regulations
.

6th If the procedure was to remove doubts commenced before the effective date
force of this Act, shall be considered such a procedure for the purposes of § 254a
Act no. 280/2009 Coll. Launched after the effective date of this Act.
PART FIVE


Amendment to the Act on Financial Administration of the Czech Republic

Art. VIII

In Act no. 456/2011 Coll., On Financial Administration of the Czech Republic, as amended
Act no. 458/2011 Coll., § 13a including the heading reads:

"§ 13a

Special procedures for confidentiality and security

(1) For the purposes of classification of the intelligence services of the Czech Republic,
Police of the Czech Republic, general inspection of security forces and
Army of the Czech Republic and ensure the safety of their nationals
can use special procedures to ensure confidentiality and security
in the administration of taxes and registration of the contract on pension savings.

(2) Special procedures pursuant to paragraph 1 may use

A) members

First Intelligence Services of the Czech Republic,

Second Police of the Czech Republic,

Third General inspection of security forces and

Fourth Fire Brigade of the Czech Republic,

B) professional soldiers and soldiers who are active duty for a period materially
security as professional soldiers,

C) intelligence services of the Czech Republic, the Police of the Czech Republic,
General Inspection of Security Corps, Army of the Czech Republic,
Fire Brigade of the Czech Republic and

D) financial management bodies.

(3) Special procedures referred to in paragraph 1 shall be set by the Government. ".

Art. IX


Transitional provisions
If you have specific procedures for confidentiality and security
intelligence services of the Czech Republic, the Police of the Czech Republic,

General inspection of security forces and the Army of the Czech Republic and
ensure the safety of their nationals in the administration of taxes and registration
contract on pension savings determined by the Government before the effective date
force of this Act may be used earlier than the date on which provides
after the effective date of this Act the government.
PART SIX


Amendment to the Act on Budget Tax

Art. X

In § 2. b) Act no. 243/2000 Coll., on Budgetary Allocation of Revenues
some taxes to local government units and some state funds
(Act on Budgetary Allocation of Taxes), the words "tax liability, 3)" || | replaced with the word "tax".

Footnote. 3 is repealed.
PART SEVEN


Changing the law on the social security insurance and state employment policy


Art. XI

Act no. 589/1992 Coll., On premiums for social security and contribution
state employment policy, as amended by Act no. 10/1993 Coll.
Act no. 160/1993 Coll. Act no. 307/1993 Coll., Act no. 42/1994 Coll.
Act no. 241/1994 Coll., Act no. 59/1995 Coll., Act no. 118/1995 Coll., || | Act no. 149/1995 Coll., Act no. 160/1995 Coll., Act no. 113/1997 Coll.
Act no. 134/1997 Coll., Act no. 306/1997 Coll., Act no. 18/2000 Coll.
Act no. 29/2000 Coll., Act no. 118/2000 Coll., Act no. 132/2000 Coll.
Act no. 220/2000 Coll. Act no. 238/2000 Coll., Act no. 492/2000 Coll.
Act no. 353/2001 Coll., Act no. 263/2002 Coll., Act no. 309/2002 Coll., || | Act no. 362/2003 Coll., Act no. 424/2003 Coll., Act no. 425/2003 Coll.
Act no. 437/2003 Coll., Act no. 186/2004 Coll., Act no. 281/2004 Coll.
Act no. 359/2004 Coll., Act no. 436/2004 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. 264/2006 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., Law no. 285/2009 Coll.
Act no. 303/2009 Coll., Law no. 362/2009 Coll., Law no. 347/2010 Coll., || | Act no. 73/2011 Coll., Act no. 263/2011 Coll., Act no. 341/2011 Coll.
Act no. 364/2011 Coll., Act no. 365/2011 Coll., Act no. 428/2011 Coll.
Act no. 470/2011 Coll., Act no. 399/2012 Coll., Act no. 401/2012 Coll.
Act no. 503/2012 Coll. Law no. 11/2013 Coll. and legal measures
Senate no. 344/2013 Coll., is amended as follows:

First In § 5, paragraph 2, including footnote no. 5 reads:

, "(2) The assessment base employee income
listed in paragraph 1 shall not include the following income:

A) compensation under the Labor Code and the legislation governing
service relationships,

B) severance and other severance, termination and severance pay to which entitled
under special legislation, and the reward at the end of the term
period to which the entitlement pursuant to special legislation

C) Loyalty allowance of miners ^ 5)

D) the fulfillment of which was provided pensioners or
disability pension of third grade
after one year from the date of termination of employment,

E) one-off social assistance provided by staff to bridge
his extraordinarily difficult situation resulting from natural disasters,
fire, ecological or industrial accidents or other events
extremely serious.

5) Act no. 62/1983 Coll., On Loyalty allowance of miners, as amended by Act No.
. 189/2006 Coll. ".

Second In § 7 para. 1 point. a) point 2 is deleted, while repealing
marking point 1

Third In § 7, paragraphs 2 and 3 are deleted.

Former paragraphs 4 and 5 become paragraphs 2 and 3

Fourth In § 9, paragraphs 2 and 4 to 6 are deleted.

Existing paragraph 3 shall be renumbered 2.

Fifth In § 9. 2, "which pays a premium at the rate
mentioned in § 7 para. 1 point. a) paragraph 1, "are deleted.

6th In § 9 the words "paragraph. 3 or 4 "is replaced by" paragraph. 2 ".

7th In § 11, the words "paragraph. 3-5 "is replaced by" paragraph. 2 ".

8th In § 16 par. 3, the words "ten years" is replaced by "15 years".

9th In § 22 paragraph. 1 "paragraph. 3 and 4 "is replaced by" paragraph. 2 ".


10th In § 22b Sec. 1, 3 and 4, the words "paragraph. 3 and 4 "is replaced
" paragraph. 2 ".

Art. XII
Transitional provisions


First Social security premiums and contributions to state policy
employment for periods prior to January 1, 2015 determined in accordance with Act no.
589/1992 Coll., As amended effective prior to the effective date of this Act
.

Second When failure or breach of the obligations imposed on the employer
Act no. 589/1992 Coll., As amended effective before the effective date
this Act, shall be governed by Act no. 589/1992 Coll., As amended effective
before the effective date of this Act.

Third Proceedings in matters of infringement or breach of obligations under Section 2
commenced prior to the effective date of this Act and finally
still open before this date be completed by Law no. 589/1992 Coll., As amended
effective prior to the effective date of this Act.
PART EIGHT


Changing the law on the organization and implementation of social security

Art. XIII

Act no. 582/1991 Coll., On Organization and Implementation of Social Security,
amended by Act no. 590/1992 Coll., Act no. 37/1993 Coll., Act.
160 / 1993 Coll., Act no. 307/1993 Coll., Act no. 241/1994 Coll., Act no. 118/1995 Coll
., Act no. 160/1995 Coll., Act no. 134/1997 Coll ., Act no. 306/1997 Coll
., Act no. 93/1998 Coll., Act no. 225/1999 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.
155 / 2000 Sb., Act no. 159/2000 Coll., Act no. 220/2000 Coll., Act no.
238/2000 Coll., Act no. 258/2000 Coll., Act no. 411/2000 Coll ., Act no. 116/2001 Coll
., 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
č.320 / 2002 Sb. Act no. 518/2002 Coll., Act no. 362/2003 Coll., Act No.
. 424/2003 Coll., Act no. 425/2003 Coll., Act no. 453/2003 Coll., Act No.
. 53/2004 Coll., Act no. 167/2004 Coll., Act no. 281/2004 Coll., Act No.
. 359/2004 Coll., Act no. 436/2004 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. 214/2006 Coll., Act No.
. 267/2006 Coll., Act no. 342/2006 Coll., The Constitutional Court judgment
promulgated 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. 73/2011 Coll., the Constitutional court judgment
promulgated under no. 177/2011 Coll., Act no. 180/2011 Coll., Act no.
220/2011 Coll. Act no. 263/2011 Coll., Act no. 329/2011 Coll., Act no. 341/2011 Coll
., Act no. 348/2011 Coll., Act no. 364/2011 Coll., Act No. .
365/2011 Coll., Act no. 366/2011 Coll., Act no. 367/2011 Coll., Act no. 375/2011 Coll
., Act no. 428/2011 Coll., Act no. 458/2011 Coll., Act no. 470/2011 Coll
., Act no. 167/2012 Coll., Act no. 399/2012 Coll., Act no. 401/2012
Coll. Act no. 403/2012 Coll., Act no. 274/2013 Coll., Act no. 303/2013 Coll
., Act no. 313/2013 Coll., the statutory measure of the Senate no. 344/2013
Coll. and Act no. 64/2014 Coll., is amended as follows:

First In § 123e paragraph. 1, letter c) reads:

"C) a verified identity of the subscriber in the manner intended by the social security
if the social security institution that option
secure.".

Second In § 123e paragraph. 2 at the end of subparagraph b) replaces the comma and full stop
final part of the provision is repealed.

Third In § 123e Paragraph 3 reads:

"(3) A person who is filing in electronic form of a data message
signed with a recognized electronic signature shall simultaneously
accredited certification service provider, which his
qualified certificate issued and maintains its records,
certificate or join the administration. ".

Fourth In § 123e paragraph. 4 letter f) shall be deleted.

The current letter g) becomes letter f).

Fifth In § 123e, paragraph 5 shall be deleted.
PART NINE



Change Pension Insurance Act

Art. XIV

Act no. 155/1995 Coll., On Pension Insurance, as amended by Act no. 134/1997 Coll
., Act no. 289/1997 Coll., Act no. 224/1999 Coll., Act No. .
18/2000 Coll., Act no. 118/2000 Coll., Act no. 132/2000 Coll., Act no. 220/2000 Coll
., Act no. 116/2001 Coll., Act no. 188/2001 Coll., Act no. 353/2001 Coll
., Act no. 198/2002 Coll., Act no. 263/2002 Coll., Act no. 264/2002
Coll. Act no. 362/2003 Coll., Act no. 424/2003 Coll., Act no. 425/2003 Coll
., Act no. 85/2004 Coll., Act no. 281/2004 Coll., Act No. .
359/2004 Coll., Act no. 436/2004 Coll., Act no. 562/2004 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. 267/2006 Coll., the Constitutional court judgment
promulgated under no. 405/2006 Coll., Act no. 152/2007 Coll., Act no.
181/2007 Coll., Act. 218/2007 Coll., Act no. 261/2007 Coll., Act no. 296/2007 Coll
., Act no. 178/2008 Coll., Act no. 305/2008 Coll., Act. || | 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. 303/2009 Coll
., Constitutional court judgment published under no. 135/2010 Coll.
Act no. 347/2010 Coll., Act no. 73/2011 Coll ., Act no. 220/2011 Coll.
Act no. 341/2011 Coll., Act no. 348/2011 Coll., Act no. 364/2011 Coll.
Act no. 365/2011 Coll., Act no. 428/2011 Coll., Act no. 458/2011 Coll.
Act no. 470/2011 Coll., Act no. 314/2012 Coll., Act no. 401/2012 Coll. ,
Act no. 403/2012 Coll., Act no. 463/2012 Coll., Act no. 267/2013 Coll.
Act no. 274/2013 Coll., Act no. 303/2013 Coll . and legal measures
Senate no. 344/2013 Coll., is amended as follows:

First In § 21 para. 1 point. a) after the semicolon, "or
colleges (hereinafter the" High School ")" are deleted.

Second In § 22 paragraph. 1 and § 23 para. 1 the words "under § 21"
inserted the words "paragraph. 1 ".

Third In § 29 paragraph 3 reads:

"(3) An insured person who meets the conditions set out in

A) paragraph 1 point. g a) to k), is entitled to a retirement pension also, if
reached retirement age after 2014 and gained at least 30 years during
insurance requirements specified in § 11 and § 13 para. one,

B) paragraph 2 point. b) to f), is entitled to a retirement pension also, if
reached the age of at least 5 years higher than the retirement age set by
§ 32 for men with the same birth date, and won at least 15 years of time || | insurance requirements specified in § 11 and § 13 para. 1. ".

Art. XV


Transitional provisions
Fulfilled if the insured conditions specified in § 29 par. 3 point. b) Law no.
155/1995 Coll., as amended, effective from the date of entry into force of this Act
prior to that date, he formed the retirement day
meet these conditions.
PART TEN


Change the Health Insurance Act

Art. XVI

Act 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. 73/2011 Coll., Act No. .
180/2011 Coll., Act no. 263/2011 Coll., Act no. 341/2011 Coll., Act no. 364/2011 Coll
., Act no. 365/2011 Coll., Act no. 375/2011 Coll., Act no. 458/2011 Coll
., Act no. 470/2011 Coll., Act no. 1/2012 Coll., Act no. 167/2012
Coll. Act no. 169/2012 Coll., Act no. 396/2012 Coll., Act no. 401/2012 Coll
., Act no. 303/2013 Coll., the statutory measure of the Senate no. 344/2013
Coll. and Act no. 64/2014 Coll., is amended as follows:

First In § 110 paragraph. 2, the last sentence is deleted.

Second In § 110 at the end of paragraph 3 the sentence "This period
suspended for the period during which the conditions for the payment of benefits under § 109
paragraph. 1. '.

Third In § 162 paragraph. 1, letter c) reads:

"C) a verified identity of the subscriber accordingly designated authority
health insurance if health insurance authority for such a possibility.".

Fourth In § 162 paragraph. 2 at the end of subparagraph b) replaces the comma and full stop
final part of the provision is repealed.

Fifth In § 162 paragraph 3 reads:


"(3) A person who is filing in electronic form of a data message
signed with a recognized electronic signature shall simultaneously
accredited certification service provider, which his
qualified certificate issued and maintains its records,
certificate or join the administration. ".

6th In § 162 paragraph. 4 letter f) shall be deleted.

The current letter g) becomes letter f).

7th In § 162, paragraph 5 shall be deleted.
PART ELEVEN


The change to the Act on public health insurance

Art. XVII

Act no. 592/1992 Coll., On premiums for public health insurance,
amended by Act no. 10/1993 Coll., Act no. 15/1993 Coll., Act no. 161/1993 || | Coll., Act no. 324/1993 Coll., Act no. 42/1994 Coll., Act no. 241/1994
Coll., Act no. 59/1995 Coll., Act no. 149/1996 Coll ., Law no. 48/1997
Coll., Act no. 127/1998 Coll., Act no. 29/2000 Coll., Act no. 118/2000
Coll., Act no. 258/2000 Coll., Act no. 492/2000 Coll., Act no. 138/2001
Coll., Act no. 49/2002 Coll., Act no. 176/2002 Coll., Act no. 309/2002 || | Coll., Act no. 424/2003 Coll., Act no. 437/2003 Coll., Act no. 455/2003
Coll., Act no. 53/2004 Coll., Act no. 438/2004 Coll ., Act no. 123/2005
Coll., Act no. 381/2005 Coll., Act no. 413/2005 Coll., Act no. 545/2005 Coll
., Law no. 62/2006 Coll., Act no. 117/2006 Coll., Act no. 189/2006
Coll., Act no. 214/2006 Coll., Act no. 264/2006 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. 73/2011 Coll., Act no. 138/2011 Coll., Act no. 298/2011
Coll., Act no. 329/2011 Coll., Act no. 369/2011 Coll., Act no. 458/2011
Coll., Act no. 401/2012 Coll., Act no. 500/2012 Coll., Act no. 11/2013 || | Coll., Act no. 342/2013 Coll., the statutory measure of the Senate no. 344/2013 Coll.
And Act no. 109/2014 Coll., Is amended as follows:

First In § 1, the word "universal" is replaced by "public" and
word "general" before the word "public".

Second In § 3 paragraphs 1-5 inserted:

"(1) The employee assessment base ^ 2) is the total income from
activities that are or would be if they were subject to taxation in the Czech Republic
, subject to income tax on natural persons by the Tax Act
income ^ 3) and are not exempt from that tax, which the employer
accounted in relation to employment. Cleared by a reception for the purposes
first sentence means filling, which in monetary or non-monetary form or in the form
benefits provided by the employer to employees or transferred
in his favor, or credited to their credit, or based on other
form filling by the employer for the employee.

(2) Basis of employee referred to in paragraph 1 shall be reduced by

A) damages under the Labour Code and legislation
service relationships,

B) severance and other severance, termination and severance pay to which entitled
under special legislation, and the reward at the end of the term
period to which the entitlement pursuant to special legislation

C) Loyalty allowance of miners ^ 5)

D) the fulfillment of which was provided pensioners or
disability pension of third grade
after one year from the date of termination of employment,

E) one-off social assistance provided by staff to bridge
his extraordinarily difficult situation resulting from natural disasters,
fire, ecological or industrial accidents or other events
extremely serious.

(3) To determine the employee's assessment base, which were cleared
income after termination of employment, to apply paragraphs 1 and 2
analogy.

(4) Insurance for employees down of the assessment base according
paragraphs 1-3, but not less than the minimum calculation basis,
unless stated otherwise.

(5) If the employee receives income in foreign currency, translated into Czech currency
manner prescribed by the law regulating income tax.
Employer must keep your records for the determination and payment of premiums
course he has used. ".

Footnote. 53 is deleted.

Third In § 3 para. 6 of the first sentence is deleted.

Fourth In § 3 paragraphs 13-18 renumbered 12 to
17th

Fifth In § 3 para. 12, the words "point. e) and f) "are deleted.


6th In § 3, paragraphs 13 to 17 deleted.

7th In § 3a par. 2, the words "not exceeding the maximum calculation base
" are deleted and the words "maximum assessment base is the sum of the amount
sedmdesátidvounásobku average wage" is replaced by "
average wage for purposes of this Act an amount that is calculated as a product
general assessment base for
pension insurance for the calendar year two years prior
calendar year for which the average wage discovers and conversion || | coefficient for the adjustment of the general assessment base-16b)
with that calculated amount is rounded up to whole crowns. "

8th In § 3, paragraph 5 shall be deleted.

9th § 3d is repealed.

10th In § 14 para. 2 sentences fourth to seventh and final deleted.

11th In § 20 para. 1, the word "universal" is replaced by "public".
PART TWELVE


Changing the law on public health insurance

Art. XVIII

Law no. 48/1997 Coll., On public health insurance and amending and supplementing certain
related laws, as amended by Act no. 242/1997
Coll., Act no. 2/1998 Coll. Act no. 127/1998 Coll., Act no. 225/1999
Coll., Act no. 363/1999 Coll., Act no. 18/2000 Coll., Act no. 132/2000 Coll
. Act no. 155/2000 Coll., the Constitutional court judgment promulgated under no.
167/2000 Coll., Act no. 220/2000 Coll., Act no. 258/2000 Coll., Act. || | 459/2000 Coll., Act no. 176/2002 Coll., Act no. 198/2002 Coll., Act no. 285/2002 Coll
., Act no. 309/2002 Coll., Act no. 320 / 2002 Coll., Act no. 222/2003 Coll
., Act no. 274/2003 Coll., Act no. 362/2003 Coll., Act no. 424/2003
., Act. 425/2003 Coll., Act no. 455/2003 Coll., Act no.
85/2004 Coll., Act no. 359/2004 Coll., Act no. 422/2004 Coll., Act. || | 436/2004 Coll., Act no. 438/2004 Coll., Act no. 123/2005 Coll., Act no. 168/2005 Coll
., Act no. 253/2005 Coll., Act no. 350 / 2005 Coll., Act no. 361/2005 Coll
., Act no. 47/2006 Coll., Act no. 109/2006 Coll., Act no. 112/2006 Coll
., Act. 117/2006 Coll., Act no. 165/2006 Coll., Act no. 189/2006 Coll
., Act no. 214/2006 Coll., Act no. 245/2006 Coll., Act. || | 264/2006 Coll., Act no. 340/2006 Coll., the Constitutional court judgment
promulgated under no. 57/2007 Coll., Act no. 181/2007 Coll., Act.
261 / 2007 Coll., Act no. 296/2007 Coll., Act no. 129/2008 Coll., Act no. 137/2008 Coll
., Act no. 270/2008 Coll., Act no. 274/2008 Coll ., Act no. 306/2008 Coll
., Act no. 59/2009 Coll., Act no. 158/2009 Coll., Act no. 227/2009 Coll
., Act no. 281/2009 Coll., Act no. 362/2009 Coll., Act no. 298/2011 Coll
., Act no. 365/2011 Coll., Act no. 369/2011 Coll., Act.
458 / 2011 Coll., Act no. 1/2012 Coll., Act no. 275/2012 Coll., Act no. 401/2012 Coll
., Act no. 403/2012 Coll., Act no. 44/2013 Coll ., finding
Constitutional court promulgated under no. 238/2013 Coll., Act no. 60/2014 Coll.
And Act no. 109/2014 Coll., Is amended as follows:

First In § 5. a) the introductory part, the words "or functional
benefits" are deleted.

Second In § 5. a) Section 3, "which in a calendar month
reached the" replaced "or more contracts for work at
one employer, the total income from such agreements
calendar month reached" at the end of the text point 3, the words
"; assessable income accounted for by the employer until after
agreement on work performance is considered income
posted to the calendar month in which this Agreement is over. "

Third In § 5. a) Section 5, "which in a calendar month
reached the" replaced "or more contracted work for one employer
, the total income from such agreements
calendar month reached" at the end of the text Section 5, the words
"; assessable income accounted for by the employer until after
contract for work is considered income accounted
in the calendar month in which this Agreement is over. "

Fourth In § 5. a) paragraphs 1 and 2 "and emoluments" are deleted.

Fifth In § 9, paragraph 3 shall be deleted.
PART THIRTEEN


Change Trade Act

Art. XIX

In § 45a of Act no. 455/1991 Coll., On Trades (Trade
Act), as amended by Act no. 214/2006 Coll. and Act no. 458/2011 Coll.
paragraphs 1-4 added:


"(1) An individual may, together with the announcement of trade or requests
concession at the trade office also

A) submit an application for registration or notification for the tax authorities during
provided that it has a legal duty to make such submissions
tax administrator electronically,

B) announce the launch of self-employment under the Act
governing the organization and implementation of social security

C) submit an application for pension insurance

D) submit an application for health insurance,

E) announce the creation of the vacancy or occupancy,

F) give notice under the law on public health insurance.

(2) A legal person may, together with the announcement of trade or requests
concession at the trade office also

A) submit an application for registration or notification for the tax authorities during
provided that it has a legal duty to make such submissions
tax administrator electronically,

B) announce the creation of the vacancy or occupancy.

(3) A declaration or an application for a license shall be submitted on a form
issued by the Ministry of Industry and Trade. Information pursuant to paragraph 1.
) And under paragraph 2. a) shall be submitted on a form issued by the Ministry of Finance
.

(4) Trade Office to the competent tax administrator
data obtained pursuant to paragraph 1 point. ) and pursuant to paragraph 2. a) the competent authority
Social Security data obtained pursuant to paragraph 1. b)
d), the Labour Office of the Czech Republic - the appropriate regional office and
territory of Prague branch for Prague
information pursuant to paragraph 1. e), and pursuant to paragraph 2. b)
and relevant health insurance company details obtained under paragraph 1. F).".

Footnotes. 36c, 36d, 36e, 36f and 36 grams are deleted.
PART FOURTEEN


Changing the law on the protection of employees in the employer's insolvency
and amending certain laws

Art. XX

In § 10 par. 2 Act no. 118/2000 Coll., On the protection of workers at
insolvency of their employer and amending certain laws, as amended
Act no. 73/2011 Coll., The words " and fringe benefits "are deleted.
PART FIFTEEN


Change Act to amend the laws related to the establishment of a single collection
sites and other changes to the tax and insurance laws

Art. XXI

Act no. 458/2011 Coll., On amendment to laws related to the establishment of a single collection point
and other changes in tax and insurance laws, as
amended by Act no. 399/2012 Coll., Act no. 502 / 2012 Coll., Act no. 241/2013 Coll
., the statutory measure of the Senate no. 340/2013 Coll.
statutory measure of the Senate no. 344/2013 Coll. and Act no. 109/2014 Coll., is amended as follows
:

First In the first Art. I, points 1, 3, 4, 9-12, 14-16, 20, 25, 26,
28, 30, 32, 33, 42, 45, 47-53, 55, 59 , 66, 69, 74, 95, 96, 102, 114,
115, 117, 121, 122, 124, 128, 129, 131, 132, 142-144, 147, 148, 153 and 155
terms of section six, shall be deleted.

Second In the first part of Article. II, paragraphs 3, 4 and 9 are deleted.

Third In Part Two, Art. III, points 5 and 29 to 31 are deleted.

Fourth In the second part of Article. IV point 3 is deleted.

Fifth In the third part of Article. In point 1 is deleted.

6th In the third part, Article VI including heading deleted.

7th In the ninth Art. XVII, points 1 to 7, 9, 10 and 13 are deleted.

8th Part of the tenth, including the heading deleted.

9th In the eleventh Art. XIX points 1-9, 11-51 deleted.

10th In Part Two, Article XX, including the heading deleted.

11th In the twelfth Art. XXI points 1-18, 21-26 and 29-43
deleted.

12th Part of the thirteenth including the heading deleted.

13th In the fourteenth Art. XXIII, points 1-11 and 13-22 are deleted.

14th Part Fifteen, including headings are deleted.

15th In the sixteenth Article. XXV, points 2, 3, 5-54, 56-64 deleted.

16th In the sixteenth Article XXVI including the title deleted.

17th In the seventeenth Art. XXVII, points 1 to 30 and 32 to 49 are deleted.

18th In the eighteenth Art. XXIX, points 2-7 and 10 are deleted.

19th In the nineteenth Art. XXX points 3-10 are deleted.

20th Parts of the twentieth to twenty-second with headings including deleted.

21st In the twenty-third Article. XXXVI points 2 and 3 are deleted.


22nd In the twenty-fourth Article. XXXVII point 4 is deleted.

23rd Part Twenty Five shall be deleted, including its heading.

24th In the twenty-sixth Article. XL points 2 and 3 are deleted.

25th Části twenty seventh to thirtieth including headings are deleted.

26th Parts of the thirty second one including the title deleted.

27th In the thirty-third Art. XLVIII, point 2 is deleted.

28th In the thirty-third Article XXII including the title deleted.

29th Parts of the thirty including the title the fourth was deleted.

30th In the thirty-fifth Article LII., Points 1, 4 and 5 shall be deleted.

31st Části thirty-sixth to fortieth including headings are deleted.

32nd Části forty-second to forty-fifth, including headings are deleted.

33rd Části forty-seventh to fiftieth including headings are deleted.

34th Parts fifty third and fifty-fourth are deleted, including the title.

35th In Part Fifty-fifth Article. LXXII points 2-12 deleted.

36th Části fifty-sixth to fifty-eighth is deleted, including the title.

37th In the fifty-ninth Art. LXXVII points 2 and 3 are deleted.

38th Část Sixties including the title deleted.

39th Části sixty-second and sixty-third, including headings are deleted.

40th In the sixty-fourth Article. LXXXIV point 1 is deleted.

41st Části sixty fifth-seventieth including headings are deleted.

42nd Části seventy-second and seventy-third, including the heading
deleted.
PART SIXTEEN


Change Act to amend the tax, insurance and other laws
in connection with the reduction of fiscal deficits

Art. XXII

Act no. 500/2012 Coll., On the amendment of tax, insurance and other laws
in connection with the reduction of fiscal deficits, as
statutory measure of the Senate no. 340/2013 Coll. and statutory measures of the Senate no
. 344/2013 Coll., Is amended as follows:

First Part of the tenth, including the heading deleted.

Second PART ELEVEN including the heading deleted.

Third In Part Four Art. XXII, point b) shall be deleted.

Fourth In the fourteenth Art. XXII to in subparagraph c) the word "Eleventh to '
replaced by" and the twelfth. "
PART SEVENTEEN


Change Act amending Act no. 359/1999 Coll., On social and legal protection of children
, as amended, and other related laws

Art. XXIII

Act no. 401/2012 Coll. Amending Act no. 359/1999 Coll., On
child protection, as amended, and other related laws
, is amended as follows :

First In the fifth Art. VIII, point 2 is deleted.

Second In Part Nine Art. XIII points 1 to 3 shall be deleted.

Third In the eighteenth Art. XXIII, the words "and the provisions of Art. VIII, Section 2
and Art. XIII points 1 to 3, which shall become effective on the effective date
Act no. 458/2011 Coll., On amendment to laws related to the establishment of a single collection point
and other changes in tax and insurance laws "
deleted.
PART EIGHTEEN


Change Act amending Act no. 48/1997 Coll., On public
health insurance and amending and supplementing some related laws
, as amended, and other related laws

Art. XXIV

Law no. 60/2014 Coll., Amending Act no. 48/1997 Coll., On public
health insurance and amending and supplementing some related laws
, as amended, and other related laws is hereby amended as follows
:

First In the first part Art. I point 18 shall be deleted.

Second In the fifth Article. The words' with the exception of Article I, para. 18
which comes into force on 1 January 2015 "are deleted.
Nineteen



EFFICIENCY
Art. XXV

First This Act comes into force on 1 January 2015.

Second Části fifteenth to eighteenth come into effect on December 31
2014.


Hamáček vr Zeman


Sobotka